In order to solve a problem of Business and IT Alignment (BITA) it is important to consider various dimensions of it: strategic, structural, social and cultural. In the context of dealing with BITA, Enterprise Modeling (EM) is an acknowledged and widely used practice. On one hand, EM facilitates the creation of integrated models that capture and represent different focal areas of an enterprise, there-fore it allowing to obtain a multidimensional view on an enterprise and to inte-grate these multiple dimensions into a coherent structure. These capabilities make EM a powerful tool for dealing with the strategic and structural dimen-sions of BITA. On the other hand, solving a BITA problem requires dealing with the numerous points of view of the stakeholders and creating a shared under-standing between them, which refers to the social and cultural dimensions of BITA. In this regard EM is also able to provide support to the development of an understanding about the current multidimensional praxis and future vision and strategies. Thus, EM has a high potential for dealing with the strategic, structur-al, social and cultural dimensions of BITA. This licentiate thesis investigates the applicability of EM in the light of BITA and proposes a framework that allocates intentions of EM application within the frame of the Strategic Alignment Model. The framework positions EM conceptually in the context of BITA and identifies a number of EM challenges and recommendations to suggest how EM can be used to facilitate BITA.

Although Enterprise 2.0 collaboration technology toolsets present enterprises with a significant amount of business benefits, such as improved enterprise communication, collaboration, creativity and innovation; nevertheless, enterprises are still facing tremendous challenges in promoting and sustaining end-user adoption. The challenges associated with the adoption and promotion of Enterprise 2.0 collaboration technologies can often be linked to a resistance to change, a closed culture environment, and concerns pertaining to information security, technology complexity, as well as an unclear enterprise collaboration technology strategic roadmap. The primary objective of this study was to determine how generic guiding principles could facilitate the adoption and promotion of Enterprise 2.0 collaboration technologies within an enterprise environment. In support of the primary objective, our sub-objectives were to identify the challenges that enterprises, as well as enterprise end-users experience when adopting and promoting Enterprise 2.0 collaboration technologies, as well as to explore and describe the critical success factors for adopting and promoting Enterprise 2.0 collaboration technologies. A case study technique was used to gather the data from a large South African information and communications technology (ICT) enterprise operating within the retail sector based in Johannesburg. Enterprise end-users that formed part of the case study were selected by using purposive sampling. The end-users were selected, based on their experience, project sponsorship, as well as the project-participation roles performed in the adoption of their Enterprise 2.0 collaboration technology toolset. Semi-structured interviews were conducted on three (3) end-users, comprising a business analyst, a technology specialists and a senior executive. Furthermore, administered questionnaires were completed by five (5) end-users, who actively use their Enterprise 2.0 collaboration technology toolset on a daily basis, performing operational, as well as business administrative tasks. This study used a qualitative research approach. Since validity forms a vital role in any qualitative study, this research study incorporated three validity approaches, including: the theoretical, internal and external approaches. The theoretical and external validity approaches were used to validate the identified guiding principles through a systematic review of the existing literature, as well as reviews and comments obtained from two subject-matter experts representing independent enterprises. Furthermore, internal validity was employed to complement and substantiate the research findings, consisting of project documents and reports made available by the enterprise. The main contribution in this research study is a set of ten (10) guiding principles that could be applied by enterprises either planning to, or in the process of adopting an Enterprise 2.0 collaboration technology toolset. Furthermore, the guiding principles could assist enterprises in formulating a Enterprise 2.0 collaboration technology adoption strategy, incorporating key adoption elements, including commitment, promotion and sustainability. / Computing

Approved for public release, distribution is unlimited / A thorough examination of the Secure Application Integration Methodology (SAIM) for applicability in the Department of the Navy (DON) would provide useful information about a beneficial methodology. SAIM is analyzed, by accessing its step by step directions, for suitability in the integration of the Enterprise Resource Planning (ERP) projects implemented by the SYSTEMS COMMANDS (SYSCOMS). The Navy Enterprise Convergence Team (NECT) that leads the ERP integration effort could benefit from a sound Enterprise Application Integration methodology. Results do not support SAIM as the sole guiding EAI methodology however it could have some value to the NECT. SAIM has three primary benefits which NECT could employ: 1) It provides a complete walkthrough of the EAI process, 2) It emphasizes the importance of an Enterprise Architecture, and 3) It provides useful management checklists along with other important considerations. SAIM also has some significant shortcomings: 1) It does not support all the DON Chief Information Officer requirements, 2) It does not provide Change Management Guidance, 3) It does not take into account the uniqueness of the Navy's environment, and finally 4) SAIM relies on an Enterprise Architecture as its foundation which the Navy does not currently have. / Lieutenant Commander, United States Navy

This essay was drafted on the topic of "The sale of an enterprise as the mode of enforcement (execution) of monetary judgment". The topic of this essay was chosen by me as I have been working with the execution law and, furthermore, this is very the dynamically expanded legal area in the frame of the civil procedural law. The enforcement (execution) is the legal area which is been experiencing by permanent changes, which main aims are both more effective enforcement of the pecuniary fulfilment on one side and the protection and minimisation of enforcement in reasonable and indispensable cases on the second side. The aim of this essay is to introduce this legal area of the sale of an enterprise as the mode of enforcement (execution) arranged by the judges during enforcement and executions arranged by the executors. Furthermore, I try to compare the current legal status of the enforcement by the sale of an enterprise to the current legal status of enforcement by the sale of a real estate property and also to compare the current legal status of the enforcement by the sale of the enterprise to the legal status effective before the amending the current legal status effective from 1st January 2013. This essay is segmented into the three individual parts. The first part is an introduction of the essay....

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.

Although Enterprise 2.0 collaboration technology toolsets present enterprises with a significant amount of business benefits, such as improved enterprise communication, collaboration, creativity and innovation; nevertheless, enterprises are still facing tremendous challenges in promoting and sustaining end-user adoption. The challenges associated with the adoption and promotion of Enterprise 2.0 collaboration technologies can often be linked to a resistance to change, a closed culture environment, and concerns pertaining to information security, technology complexity, as well as an unclear enterprise collaboration technology strategic roadmap. The primary objective of this study was to determine how generic guiding principles could facilitate the adoption and promotion of Enterprise 2.0 collaboration technologies within an enterprise environment. In support of the primary objective, our sub-objectives were to identify the challenges that enterprises, as well as enterprise end-users experience when adopting and promoting Enterprise 2.0 collaboration technologies, as well as to explore and describe the critical success factors for adopting and promoting Enterprise 2.0 collaboration technologies. A case study technique was used to gather the data from a large South African information and communications technology (ICT) enterprise operating within the retail sector based in Johannesburg. Enterprise end-users that formed part of the case study were selected by using purposive sampling. The end-users were selected, based on their experience, project sponsorship, as well as the project-participation roles performed in the adoption of their Enterprise 2.0 collaboration technology toolset. Semi-structured interviews were conducted on three (3) end-users, comprising a business analyst, a technology specialists and a senior executive. Furthermore, administered questionnaires were completed by five (5) end-users, who actively use their Enterprise 2.0 collaboration technology toolset on a daily basis, performing operational, as well as business administrative tasks. This study used a qualitative research approach. Since validity forms a vital role in any qualitative study, this research study incorporated three validity approaches, including: the theoretical, internal and external approaches. The theoretical and external validity approaches were used to validate the identified guiding principles through a systematic review of the existing literature, as well as reviews and comments obtained from two subject-matter experts representing independent enterprises. Furthermore, internal validity was employed to complement and substantiate the research findings, consisting of project documents and reports made available by the enterprise. The main contribution in this research study is a set of ten (10) guiding principles that could be applied by enterprises either planning to, or in the process of adopting an Enterprise 2.0 collaboration technology toolset. Furthermore, the guiding principles could assist enterprises in formulating a Enterprise 2.0 collaboration technology adoption strategy, incorporating key adoption elements, including commitment, promotion and sustainability. / Computing

No description available.

The doctoral research project is titled ‘An Exploration of the Relationship of Organisational Culture and Enterprise System Success and sought to address the research gap identified in the literature between organisational culture literature and Information System success literature. This is a research project which is funded by the Australian Research Council in conjunction with industry. The industry sponsors for this research were SAP AG, SAP USA and SAP ANZ. The research project adopted a multi-method research design, grounded in practice, in order to surface any reported relationship between Enterprise Systems Success (ESS) and Organisational Culture (OC). A critical part of the study was to identify who could report on this relationship. Partners in implementation include internal change managers, internal consultants, vendor consultants and implementation partner consultants. Representatives from each of these constituents were interviewed, covering a range of industry sectors and Enterprise Systems vendor organisations. The first phase of the research was to qualitatively assess the perception of these participants on the role of culture to Enterprise Systems Success. This phase used open, axial and selective coding of the responses obtained in a semi-structured interview. The next phase of the research was to gather quantitative measures of Organisational Culture and Enterprise Systems Success. The Organisational Culture Assessment Inventory (OCAI) of Cameron and Quinn was selected to gather quantitative data on Organisational Culture. The Enterprise Systems Success instrument of Gable, Sedera and Chan was selected to measure the perception of ESS because of its proven reliability and validity. Each of these data sets were then analysed to determine if an association existed between the cultures of organisations that achieved most success with the Enterprise System as opposed to the culture types reported of organisations that achieved the least success with the ES. These findings then assisted in the development of a model of interaction between OC and ESS. Finally, the relationship of OC to ESS was explored in a rich case study of one large firm, to determine if the consultant’s reported relationships could be identified in the subcultures of the organisation. The key findings of this study were: 1. There was a relationship reported between culture type and success types. The findings a-e below represent findings using the culture definitions from Cameron & Quinn’s culture instrument: a. clan cultures which emphasised the behaviours of development of others were related to reports of ESS b. hierarchical cultures which emphasised the behaviours of control and coordination were related to reports of ESS c. hierarchical cultures which were poor in the execution of control and coordination were related to reports of the least success with ES d. market cultures which emphasised (internal) competitiveness were strongly related to reports of least success with ES e. literature attributes of continuous improvement (CI), flexibility (F) and innovation (I), which are often described as antecedents to innovation success and are found in the culture type of adhocracy, were reported as strongly related to success of ES, but the culture type of adhocracy was not reported as being present in the quantitative data describing consultant experiences with enterprises which had implemented ES. 2. that the literature supported theoretical reasons for the above findings 3. that these patterns of association were found in the case study. The research supports the proposition that there is a relationship between Organisational Culture type and ESS. Certain culture types practice behaviours that correspond to reported necessary behaviours for innovation success and ESS, whilst other culture types practice behaviours that correspond to behaviours for failure of innovation and of ES failure. A model of and explanation for this relationship was proposed as a result of the findings. Future research is now required to empirically test this model.

The dissertation deals with an enterprise content management system (ECM). It is divided into two larger parts, theoretical and practical. In the theoretical part, the author describes a lifecycle of enterprise applications and an enterprise content management system. The practical part focuses on analysing the current state and proposing a call for the tender for the supply of the information system.

A presente tese visa a construir um princípio cujo conteúdo normativo e eficácia viabilizem a concretização, de forma ótima, das finalidades idealizadas na Constituição Federal de 1988, no que diz respeito às microempresas e empresas de pequeno porte, reunidas na expressão “empresas de porte reduzido”. A partir da relevância que essas empresas detêm ao redor do mundo destaca-se o caso do Brasil, em que há dois princípios constitucionais positivados (inciso IX do art. 170 e art. 179) que lhes atribuem um tratamento diferenciado e favorecido, de modo a incentivá-las. Todavia, os referidos princípios, isoladamente considerados, não têm o condão de transmitir todo o conteúdo normativo necessário para otimizar o atendimento às finalidades constitucionais, a partir de uma perspectiva tributária. Como decorrência mostra-se necessária a construção de uma norma jurídica, até então não vislumbrada pela doutrina, a qual contemple a mais ampla extensão da proteção às empresas de porte reduzido. A partir disso, e interpretando os referidos dispositivos constitucionais, é construída a norma com natureza de princípio, chamada de princípio da atenuação tributária das empresas de porte reduzido. Em relação ao conteúdo normativo desse princípio é defendido o seu caráter bidimensional, de modo a produzir efeitos não apenas perante a empresa como contribuinte (primeira dimensão), mas também perante seus titulares, sócios e administradores como responsáveis tributários (segunda dimensão). Com isso o princípio em tela acaba por ter eficácia também em duas dimensões, atingindo a relação da Fazenda Pública com o contribuinte e também com os terceiros responsáveis tributários. Como consequência, em sua primeira dimensão o princípio pode produzir uma redução da carga tributária das empresas de porte reduzido, e reduzir a quantidade e complexidade das obrigações tributárias acessórias que lhe são impostas, devendo a concretização desse desiderato se dar por lei complementar (art. 146 da CF/88). Além disso, não pode o Poder Legislativo elaborar norma que atribua carga tributária maior para as empresas de porte reduzido, em comparação com as demais empresas; ou obrigações tributárias acessórias em quantidade e complexidade maior para as empresas de porte reduzido, em comparação com as demais empresas. No que concerne à segunda dimensão o princípio em questão impõe limites ao Poder Legislativo para que não elabore normas de responsabilidade tributária de terceiros mais gravosas do que as normas gerais do Código Tributário Nacional. Além disso, fica o Poder Legislativo também impedido de elaborar normas de responsabilidade tributária de terceiros baseadas em presunções, em função do excessivo ônus imposto aos micro e pequenos empreendedores para afastamento do fato presumido. Ainda, o princípio em questão impõe limites ao Poder Judiciário, que não pode aplicar normas de responsabilidade tributária mais gravosas do que aquelas fixadas no CTN. E, por fim, o princípio em tela também impede que o Poder Judiciário atribua responsabilidade tributária a titulares, sócios e administradores de empresas de porte reduzido com base em presunções, enfatizando-se a inaplicabilidade da Súmula nº 435 do STJ. / The purpose of this thesis is to develop a principle which normative content and effectiveness make it possible to optimally achieve the goals envisaged in the Federal Constitution of 1988, in the case of micro-enterprises and small enterprises, named as “small size enterprises”. From the relevance of these companies around the world stands out in the case of Brazil, in which there are two written constitutional principles (section IX of article 170 and article 179) that give those companies a differentiated and favored treatment, in order to incite them. However, these principles, considered separately, do not have the power to transmit all the normative content that is necessary to optimize the attention for the constitutional purposes, from a tax perspective. As a result, it is necessary to develop a legal norm, hitherto not envisaged by the doctrine, which contemplates the broadest scope of protection for small size enterprises. From this, and interpreting the mentioned constitutional provisions, the norm is developed with the normative nature of principle, named as principle of tax relief for small size enterprises. With regard to the normative content of this principle, its two-dimensional nature is defended, so as to produce effects not only on the company as a taxpayer (first dimension), but also on its owners, partners and administrators as tax responsibles (second dimension). With this, the principle on the screen turns out to be effective also in two dimensions, reaching the relation of the Public Treasury with the taxpayer and also with the third party tax responsible. As a consequence, in its first dimension the principle can produce a reduction in the tax burden of small companies, and reduce the quantity and complexity of ancillary tax obligations imposed on it, considering that the accomplishment of this goal should be given by a complementary statute (article 146 of the Constitution). In addition, the Legislative Branch cannot elaborate a norm that assigns a higher tax burden to small companies compared to other companies; or ancillary tax obligations in a larger quantity and complexity for smaller companies compared to other companies. With regard to the second dimension, the principle in question imposes limits on the Legislature so that it does not elaborate norms of third-party tax liability that are more burdensome than the general rules of the National Tax Code. In addition, the Legislature is also prevented from elaborating norms of third-party tax liability based on presumptions, due to the excessive burden imposed on micro and small entrepreneurs to move away from the presumed facts. Moreover, the principle in question imposes limits on the Judiciary, which cannot apply tax liability rules that are more burdensome than those established in the National Tax Code. Finally, the mentioned principle also prevents the Judiciary from assigning tax liability to holders of smaller companies, members and managers based on presumptions, emphasizing the inapplicability of Superior Court Order 435.