No / The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.

Music's effect on non-musical domains has been an area of intense research. Musical training has been shown to positively affect the processing of phonology, lexical tone, and syntax. While music also has positive effects in second language phonology acquisition, its effect on grammar acquisition is contested. This thesis aimed to study the under-researched topic of music and second language grammar acquisition using electroencephalography (EEG), thereby studying the electrical responses of the brain. Beginning level Spanish students were trained on a new grammatical principle prior to performing a grammaticality judgment task, and their behavioral and neural results were analyzed. Those students with a stronger musical aptitude did not perform better than the other students in the grammaticality judgement task, nor was there any difference in their neural responses to critical syntactic violations.

This study uses the concept of absorptive capacity to provide a framework for exploring benefit realization in the post-implementation phase of ERP systems. Success factors of ERP adoption such as: training, communication, process change, and integration extension are organized into two types of knowledge absorptive capacity: potential capacity and realization capacity. This study proposes that absorptive capacity is one of the key determinants of benefits realization from ERP implementation. Although the frequently mentioned factors training and communication are important activities for organizations to assimilate the knowledge of the system processes, these represent potential capacity that requires realization through refinement and execution of what has been absorbed. ERP adopting organizations wishing to continuously generate benefits need to both build potential absorptive capacity by investing in training and education and leverage realized capacity through extension of integration of the system processes. Through in-depth case study of four firms in Taiwan, this study verified the propositions about absorptive capacity in post- implementation of ERP systems. The results further revealed some findings： 1) More iterations of the cycle of absorptive capacity leads to greater benefits of ERP systems. 2) Knowledge retention is important for accumulating potential resources. 3) Provide some guidance of educational program planning. 4) Environment provided by companies can encourage assimilation of knowledge and full use of the ERP system. 5) Business training is necessary for IT professionals. These findings are helpful for managers to well assimilate and exploit knowledge. And furthermore, this study suggests that companies need to acquire, assimilate, transform and exploit knowledge in a dynamic cyclical path to adapt to the changing business environment and sustain competitive advantage over the long term.

<p>Пословни процеси представљају компоненту хијерархије пословних модела савремених организација која се стално мења. Процесе треба добро разумети, поједноставити и аутоматизовати, а направити и адекватан одабир како би се посао обављао што ефикасније. Данас постоји широки спектар понуде информационих система за управљање људским ресурсима. Тежи се да такав један информациони систем буде што ефикаснији.</p> / <p>Poslovni procesi predstavljaju komponentu hijerarhije poslovnih modela savremenih organizacija koja se stalno menja. Procese treba dobro razumeti, pojednostaviti i automatizovati, a napraviti i adekvatan odabir kako bi se posao obavljao što efikasnije. Danas postoji široki spektar ponude informacionih sistema za upravljanje ljudskim resursima. Teži se da takav jedan informacioni sistem bude što efikasniji.</p> / <p>Business processes represent the business component hierarchy model modern<br />organization that is constantly changing. The processes must be well understood,<br />simplify and automate and make the appropriate selection in order to carry out work<br />as efficiently as possible. Today there is a wide range of supply of information<br />systems for human resources management. The goal is that such an information<br />system is more efficient.</p>

Nous présentons une contribution à la compréhension de la tension ‘international-multiculturel' dans une équipe, basée sur 4 cas exploratoires de projets de SI de type ERP et une littérature élargie. Nous répondons aux questions de recherche suivantes qui résument les interrogations du Directeur de Projet, seul face au double constat de l'importance du facteur humain pour le succès, et de l'impossibilité d'utiliser les modèles culturels proposés par les chercheurs dans le contexte d'une équipe nombreuse issue de différents métiers, nationalités et entreprises.1. Comment peut-on opérationnaliser les aspects humains des CSF proposés par la littérature pour le management des équipes projets internationales et multiculturelles ?2. Le dépassement des modèles classant les sources d'influence culturelle en couches superposées, par une approche en constellation de sources interactives et dynamiques, permet-il une meilleure compréhension de la tension ‘international-multiculturel' ?3. Les concepts de coopération communautaire et complémentaire, identifiés dans le cadre des projets à structure fonctionnelle (Dameron, 2000), se transposent-ils dans celui des projets heavyweight ?Nous éclairons l'intrication complexe d'une gamme de facteurs favorisant l'établissement d'une collaboration efficace et durable au sein d'une équipe ayant la culture comme milieu et le projet comme attitude, mais qui peut aussi la rendre encore plus difficile à obtenir que dans une équipe opérationnelle standard (telle celles de Barnard, 1938), notamment du fait des germes de conflit portés par le processus d'acculturation inhérent à la mise en présence de tant de cultures différentes (Bastide, 1968). / We propose a contribution to the understanding of the international-multicultural tension operating in a team based on 4 exploratory cases of ERP-type IS projects and an extended literature. We answer the following research questions which sums up the essential questions of the Project Director who is left alone in situation with his own capacity facing both the importance of the human factor for the project success and the impracticality of the cultural models proposed by researchers for the management of international teams bringing together numerous people from various professions, nationalities and companies:1. How can we operationalize the human aspects of the CSF proposed by the literature for the management of international and multicultural project teams?2. To what extent changing the layer-view of cultural influence sources in models, for an approach in constellation of interactive and dynamic sources allows a better understanding of the international-multicultural tension in a team?3. To what extent and how do the concepts of community- and complementary cooperation identified in functional structure projects (Dameron) get applied to heavyweight projects?We highlight the complex entanglement of a wide range of factors that can either favour the existence of an effective and sustainable collaboration within a team having culture as milieu and project as attitude, or hinder it more than in a standard operational team (such as those studied by Barnard, 1938), particularly because of the conflict seeds brought in by the acculturation process inherent to bringing together so many different cultures (Bastide, 1968).

L’apprentissage des relations entre événements dans notre environnement nous permetd’anticiper des futures cibles et guide notre comportement. Une partie de cet apprentissage alieu sans intention, i.e. implicitement. Notre capacité limitée de traitement, qui contraste avec larichesse de notre environnement, impose la sélection d’une partie des informations sensorielles.Quels stimuli sont donc sélectionnés quand on apprend des associations ? Dans quelle mesurel’apprentissage sollicite des ressources attentionnelles ? Cette thèse porte sur les interactionsentre l’attention et l’apprentissage associatif.Dans la première partie expérimentale, nous avons étudié si la capture attentionnellependant l’apprentissage associatif est modulée par la prédictibilité de la cible. Nous avonsconçu 2 études EEG dans lesquels nous avons manipulé la valeur de la contingence entre indiceet cible. Nous avons trouvé deux biais attentionnels différents. Dans la première expérience lescibles inattendues ont montré une priorité attentionnelle, tandis que dans la deuxième ce sontles cibles prédictibles qui ont été privilégiées, y compris quand l’apprentissage est implicite.Ceux deux biais attentionnels, qui ont déjà été décrits en référence aux cibles dans des modèlesattentionnels de l’apprentissage, pourraient être au service de buts comportementaux différents.Dans la deuxième partie, nous avons étudié si les ressources attentionnelles disponiblesaffectent la capacité à discriminer des associations entre un indice et une cible. Pour cela nousavons mesuré la sensibilité aux associations sous différentes contraintes attentionnelles, à l’aided’un paradigme de double tâche. Nos données montrent que la discrimination est diminué parune tâche de suppression articulatoire concurrente et abolie par une tâche de charge cognitiveélevée. Bien qu’il ait été suggéré que l’apprentissage associatif puisse être automatique, nosdonnées montrent qu’il sollicite des ressources attentionnelles considérables. / Learning relations between events in our environment allows us to anticipate futureoutcomes and guides our decisions. Part of this learning occurs without intention, implicitly.Given the enormous amount of information available, which contrasts with our limitedprocessing capacity, the selection of certain stimuli becomes crucial. So which stimuli do weselect when we learn associations? How do the available attentional resources modulatelearning? This thesis focuses on the intertwining between associative learning and attention.In the first experimental part, we investigated whether the deployment of attentionduring associative learning is modulated by expectations. In particular, we conducted twoEEG studies in which we manipulated the contingent relation between a cue and an outcome.We found two different attentional biases. In the first experiment, unexpected outcomescaptured attention preferentially whereas predictable outcomes were prioritized in the second,and importantly even when the learning of the associations was implicit. We argue that theseattentional biases, which have already been described in attentional models of associativelearning, likely serve different goals.In the second experimental part, we examined to what extent associative learningrequires attention. With that aim, we measured sensitivity to contingency in three studiesunder different attentional constraints. Our data show that the ability to assess associations isdiminished by an articulatory suppression secondary task and is abolished by a highlydemanding task. While it has been suggested that associative learning might be an automaticprocess, our findings demonstrate that attention is critical to contingency assessment.

Este trabalho avalia qual é o papel das competências organizacionais que estão vinculadas ao universo de gestão dos sistemas ERPs no processo de sustentação do valor de uso destes aplicativos no cenário macro-econômico brasileiro, em sua perspectiva de pós implementação. Para tal, utiliza o referencial teórico associado tanto à literatura voltada para o estudo das competências organizacionais como também à literatura voltada para o a gestão dos sistemas ERPs, com foco em sua perspectiva de principal ator da suíte de aplicativos associados à Tecnologia da Informação. A partir do levantamento bibliográfico desenvolvido na primeira parte do trabalho, foram elaboradas dez proposições de estudo que serviram de base para o desenvolvimento da pesquisa de campo junto a cinco grandes empresas usuárias de aplicativos ERPs, todas pertencentes a diferentes segmentos econômicos do cenário brasileiro. A metodologia utilizada no estudo previu o desenvolvimento do método de estudo de casos múltiplos, através do qual as informações colhidas nas empresas foram analisadas em conjunto e de forma cruzada, possibilitando a identificação mais robusta das competências organizacionais e de suas respectivas aderências ao problema da pesquisa. As evidências empíricas sugerem que de fato existe um conjunto de competências organizacionais, nesta pesquisa delimitado ao número de 35, que se dividem em áreas operacionais distintas como a qualidade de uso e qualidade das informações advindas do ERP, gestão especializada da área de TI envolvendo os aplicativos ERPs, inovação tecnológica e uso da tecnologia do ERP II e flexibilidade operacional do aplicativo ERP no âmbito dos requisitos informacionais legais do macro cenário brasileiro. Evidenciou-se, desta forma, que associado ao tema valor de uso do ERP em sua perspectiva de pós implementação, existem grupos de competências que são extremamente valorizadas pelas empresas, seguidas por outras de grande relevância e por dois grupos adicionais de competências, de média e pouca relevância. Observou-se complementarmente que as áreas de TI das empresas são as grandes responsáveis pela gestão do ERP em seu período de pós implementação, assim como a existência de uma tendência das áreas operacionais usuárias destes aplicativos a não se sentirem plenamente responsáveis por este processo, justamente por não terem maior aderência a este conjunto específico de competências. / This thesis evaluates which is the role of the organizational competences that are linked to the ERP\'s systems management universe in the process of sustaining the use value of these applications in the Brazilian macro economic scenario, in their post implementation perspective. For such, it uses the theoretical referential focused on the study of organizational competences literature as well as literature directed to the ERP systems management, focusing on their perspective of the main actor of the of applications suite related to Information Technology. Starting from the bibliographical raising developed in the first part of the work, it were elaborated ten study propositions which formed the basis for the fields research development in five ERP large firms belonging to different economic segments of the Brazilian scenario. The methodology used in the study predicted the development of the method of multiple case study, through which the information picked in the companies were analyzed together and in a crossed way, making possible the most robust identification of the organizational competences and of their respective adherences to the research problem. The empiric evidences suggest that in fact exists a group of organizational competences, in this research delimited to the number of 35, which are divided into distinct operational areas such as quality of use and quality of information obtained from the ERP, specialized management of the IT area involving the ERP\'s applications, innovation and ERP II technology use and the ERP operational flexibility within the legal requirements of informational macro Brazilian scenario. It was evident, therefore, that the issue involved the use value of ERP in a post implementation perspective, are formed for a set of competences extremely valued by the firms, following for another group of great relevance competences and for two additional ending groups of competences, of average and little relevance. It was noted in addition that the IT firms areas are mainly responsible for the ERP management in their post implementation period as well as the existence of a tendency of the operational areas do not feel fully responsible for this process, just for not having greater adherence to this particular set of skills.

A dissertação aborda o estudo sobre as principais características observadas sob a perspectiva da gestão de custos em indústrias de manufatura discreta, em especial considerando uma possível integração dos Sistemas Enterprise Resource Planning (ERP) com os chamados Manufacturing Execution Systems (MES). Este estudo procurar elucidar acerca das iniciativas orientadas à redução de custos, especialmente aquelas aplicas em manufaturas do tipo discreta. Por meio do método de estudo múltiplo de casos foram coletados dados a respeito da implementação do MES e seus impactos sobre a redução de custos em três organizações, para que fossem debatidas as visões de diversos gestores, verificando se as hipóteses levantadas ao longo do projeto são confirmadas. Por fim, os resultados observados foram analisados e discutidos, e as conclusões apontam que o uso do sistema MES pode contribuir ou possui potencial para reduzir os custos e também para aumentar o controle da gestão. No entanto, foi possível observar também que a implantação de sistemas deve ser acompanhada de mudanças de processos e de cultura, que propiciem de fato a redução de custos nas empresas. Foram propostas novas possibilidades para que seja possível a continuidade de outros estudos neste sentido, de forma que as organizações possam explorar novas possibilidades, aperfeiçoando os sistemas ou desenvolvendo mudanças em seus processos. / The dissertation describes the study on major features achieved from the perspective of cost management within discrete manufacturing industries, especially considering a possible integration between Enterprise Resource Planning (ERP) systems with so-called Manufacturing Execution Systems (MES). This study seeks to enlighten a few initiatives on the subject concerned to cost reduction management belonged to the company, especially those applied among manufacturers whose type is settled as discrete. By using the multiple case study method, several data regarding MES implementation and also its impacts on cost decrease were gathered within three enterprises, and therefore used for debating some standpoints from several managers and verifying whether the assumptions made throughout the article are confirmed. Finally, the results obtained along this study were analyzed and discussed, and such findings lead to idea that MES system use can concur or has the potential to decrease costs and also enhance the management control. However, it was also possible to behold that systems implementation should be followed by a culture and processes changes as well, that surely provide cost cutting among companies. It was proposed some other improvement possibilities in order to make possible the development of new efforts in this regard, in a way that enterprises are able to explore new paths, enhancing the systems or even developing changes in their processes.

Syftet med denna studie är att undersöka till vilken utsträckning som företag inomSveriges företagsvärld inser nyttan och användbarheten med att använda sig utav ettaffärssystem vid beslut gällande verksamheten styrning. Uppsatsen avser även attundersöka sambandet mellan affärssystem och beslutstöd genom att undersökakopplingen mellan tydligt ställda mål på affärssystemet och sedermera användandet utavdet som beslutstöd. Studien är genomförd med en positivistisk ansats av kvantitativ art,då vi genom en enkätundersökning har undersökt hur 34 stycken företag ser på planeringoch det dagliga användandet av affärssystem. Empirin har sedan analyserats utifrån redantidigare befintliga teorier som vi även utgått ifrån vid framställningen av enkäten.Affärssystemen har i allt snabbare takt börjat utvecklas och dessutom blivit en allt mercentral del utav den ekonomiska styrningen för verksamheten. Målen för användare avaffärssystem inriktas dock främst mot att förbättra hanteringen utav transaktioner genomen standardisering utav affärsprocesser och integration mellan verksamhet och data(Holsapple &amp; Sena, 2003). Men Davenport (1998) menar att behovet av att göra sundaaffärsbeslut är en utav de främsta anledningarna för att anskaffa ett affärssystem. Enstudie av Löfgren och Ericsson (2004) påvisar att svenska företag har svårt att få framinformation genom sitt affärssystem alternativt inte vet hur man skall användainformationen som erbjuds. Dem menar också att målen med systemlösning inomekonomifunktionen måste överensstämma med den övergripande styrfilosofin för attaffärssystemet ska kunna maximeras. Ytterligare en studie gjord av Holsapple &amp; Sena(2005) visar på att det finns en viss, men tydlig, användning av affärssystem sombeslutstöd i den amerikanska företagsvärlden. Men vad skulle en liknande undersökning,utförd i Sveriges företagsvärld, ge för resultat? Kommer resultatet i så fall stärka det somLöfgren &amp; Ericsson (2004) påstår gällande sambandet mellan mål med affärssystemetoch användandet av det som beslutsstöd?Med studien har vi kommit fram till följande slutsats. Företag i Sverige inser till viss delnyttan med att använda affärssystem som beslutsstöd, de lägger en betydlig vikt vid attplanera affärssystem både vad gäller beslutsstöd men främst i övriga frågor gällande attintegrera och standardisera verksamheten. Även i det dagliga användandet avaffärssystemet påträffas situationer, gällande beslutstöd, av betydelse, även om företagenlångt ifrån använder systemet till fullo. Vid jämförelsen med amerikanska företag ser viatt även de lägger stor vikt vid att planera affärssystem men att de desto oftare använderaffärssystemet för olika situationer i den dagliga verksamheten, vilket är en markantskillnad mot de svenska företagen.

Mostra a importância da integração dos sistemas de gestão de produção (ERP, MES e SCADA), a fim de se integrar todos os processos de negócios de uma organização, desde o nível operacional até o nível estratégico. Relata a relevância de se ter, aliado aos sistemas de gestão da produção, sistemas de medição de desempenho, que possam auxiliar no processo de tomada de decisão. Desenvolve, utilizando uma relação de causa e efeito, uma rede de relacionamento entre indicadores de desempenho, a partir de dados coletados automaticamente do chão de fábrica em empresas de manufatura discreta que utilizam processos de usinagem, apontando o impacto de cada indicador nas cinco dimensões competitivas de manufatura. Define a fórmula de cada indicador de desempenho a partir da análise conceitual destes indicadores, e identifica quais dos sistemas (ERP, MES ou SCADA) seriam mais adequados para fornecer tais indicadores. / Shows the importance of the integration of production planning and control systems (ERP, MES ou SCADA), in order to integrate all the business process of an organization from the operational level to the strategic level. Mention the significance of having performance measurement systems associated with production planning and control systems in order to help the decision process. Develop, using a cause and effect analysis, a performance measures relationship net from automatic shop floor data collection in discrete manufacturing enterprise, pointing out the impact of each indicator, in the five manufacturing competitive strategy. Define the formula of each performance measures from the conceptual analysis of this measures, and identify which of this systems (ERP, MES and SCADA) would be suitable to provide such measures.