La profession comptable libérale, caractérisée pendant longtemps par des évolutions relativement lentes, est confrontée à des défis stratégiques majeurs pour aligner durablement sa performance sur les réalités et les mutations de l'environnement. Dans ce contexte, la profession comptable se doit d'anticiper, de réfléchir aux futurs souhaitables pour ne plus subir les événements en adoptant une logique entrepreneuriale. Pour préparer les cabinets de demain, l'innovation est un facteur clé pour consolider, voire améliorer leur performance sur le long terme. La présente thèse étudie la contribution de l'innovation, menée dans le cadre d'une démarche prospective stratégique, à la performance durable de la profession comptable. Combinant une phase qualitative (notre expérience professionnelle en cabinets comptables de 1991 à 2009) et une phase quantitative basée sur un questionnaire de recherche (146 répondants), la thèse met en évidence l'existence de nombreuses innovations et leur impact sur quatre dimensions de la performance durable dans les cabinets comptables en France. / Accounting profession characterized for a long time by relatively slow changes is facing major strategic challenges to sustainably align its performance on the realities and changing environment. In this context, the accounting profession has to anticipate, think about the desirable future and not to suffer any more the events. Therefore, it must adopt an entrepreneurial logic. To prepare the firms of tomorrow, innovation is a key factor to consolidate or improve their performance on the long term. This thesis examines the contribution of innovation, conducted as part of a strategic prospective approach to sustainable performance of the liberal accounting profession. Combining qualitative phase (our experience in several accounting firms from 1991 to 2009) and a quantitative phase based on a research questionnaire (146 respondents), the thesis highlights the existence of numerous innovations and their influence on the sustainable performance in French accounting firms.

The construction of housing for low-income people, produced from domestic timber (VIS-M), is an important alternative to be included in the choice menu for solving the housing shortage. Uruguay is beginning to have an important amount of sawtimber, a material suitable and internationally used for housing, but that is not usually among the population preferences. Moreover, the supply chain responsible for producing that material is still incipient, and developing the necessary skills takes time. The main objective of this research work is to characterize the VIS-M Supply Chain, seeking to prospect the future behavior of its critical factors, as well as the demands for training and research, in order to improve its performance. The Delphi technique was used to obtain the perception of key people from of different supply chain members. Delphi may be characterized as a method for structuring a group communication process so that the process is effective in allowing a group of individuals, as a whole, to deal with a complex problem. The main conclusions of this study were: (a) the VIS-M supply chain will develop in the future, but slowly; (b) the level of acceptance of VIS-M will increase in the optimistic and realistic scenarios, but it is expected to be low in the pessimistic scenario; (c) the need for training was pointed out for all stakeholders, in particular the necessity of sharing the knowledge that already exists; (d) some demands were identified, including standardization, performance evaluation, protocols for use and maintenance, and for technology for processing wood (sawing and preservation), which will impact the durability of VIS-M. In turn, standardization and performance evaluation will impact heavily the supply chain, the availability of funding, and the defense of consumer rights; and the integration of the production chain will affect the optimization of resources, by a more efficient and rational use, with impacts on the cost of VIS-M. / La construcción de viviendas de interés social, producidas con maderas nacionales (VIS-M) resulta una opción importante a incluir en el menú de ofertas para atender al déficit habitacional. Uruguay empieza a disponer de gran cantidad de madera aserrable, un material apto e internacionalmente utilizado para la construcción de viviendas, pero que no figura en principio entre las preferencias de la población. Por otra parte, la cadena productiva encargada de producirlas, es aún incipiente, y desarrollar las capacidades necesarias demanda tiempo. El objetivo central de este trabajo, es caracterizar la Cadena Productiva de VIS-M, buscando identificar y prospectar el comportamiento futuro de sus factores críticos, así como las demandas de capacitación y de investigación destinadas al mejor desempeño de la misma. La prospección se realizó mediante el método Delphi, método que puede ser caracterizado como una técnica para estructurar un proceso de comunicación grupal, buscando identificar las convergencias de opiniones de especialistas y destacar consensos sobre cuestiones concretas, mediante cuestionarios interactivos sucesivos, que aseguran el anonimato de las respuestas. Las principales conclusiones del trabajo fueron: (a) que se espera el desarrollo futuro de la cadena productiva de VIS-M, aunque este será lento; (b) que en los escenarios optimista y tendencial, es esperable una mejora (de baja a media) en la aceptación por parte de la sociedad uruguaya de las VIS-M como una alternativa válida para sus hogares; c) se observó la necesidad de capacitación para todos los actores, en particular la necesidad de socializar los conocimientos que ya existen; (d) se identificaron demandas por normalización y evaluación de desempeño, por protocolos de uso y mantenimiento, y por tecnología para procesar maderas (aserrado y preservación) que impactarán en la durabilidad de las VIS-M. Por su parte, la normalización y evaluación de desempeño impactará fuertemente en el encadenamiento productivo, en la existencia de financiamiento y en la defensa de los derechos del consumidor; y la integración de la cadena productiva incidirá en la optimización de los recursos, mediante un uso más eficiente y racional, con su incidencia en el costo de la VIS-M.

Constatant la place importante de la santé dans la société contemporaine, l’étude du passage d’un système de santé d’Ancien Régime au système actuel à l’échelle d’un département rural comme la Dordogne représente l’objet de ce travail. En 1803, sont affirmés par la loi, les monopoles, médical et pharmaceutique, et en 1939, les éléments principaux du système actuel sont en place. L’évolution du système nous semble la conséquence de la rencontre de demandes de santé et de bien-être de populations de plus en plus larges et d’offres de santé de la part d’individus qui se professionnalisent. Au XIXe siècle, (Première Partie) les docteurs en médecine éliminent la concurrence (officiers de santé, charlatans, autres offreurs de santé) et trouvent leur place dans la société (épidémies, hygiène, vie sociale) ; les pharmaciens passent de la fabrication/vente de produits simples à la vente de médicaments de plus en plus issus de l’industrie et autres produits de parapharmacie ; les sages-femmes et les sœurs congréganistes sont des auxiliaires ou des concurrentes. Les demandeurs de soins appartiennent à des groupes sociaux de plus en plus nombreux et font appel au système pour des pathologies de plus en plus variées. Les indigents sont pris en charge par les bureaux de bienfaisance, le dépôt de mendicité et les hôpitaux-hospices, en expansion numérique et élargissant leur clientèle hors de l’indigence. Au XXe siècle, (Deuxième Partie) le système oscille entre libéralisme défendu par les acteurs de santé (syndicalisme) et étatisme pour améliorer la santé de populations de plus en plus larges. La spécialisation médicale apparait et les pharmaciens, assurés du monopole par les spécialités, sont dans un système capitaliste. La mission sociale de l’Etat se réalise par l’organisation départementale de l’hygiène publique, par l’ouverture de dispensaires et le vote de lois (Aide Médicale Gratuite, Assistance aux vieillards, infirmes et invalides, Accidents du travail, Retraites Ouvrières et Paysannes, etc.). Les bureaux de bienfaisance semblent inadaptés. La spécialisation des structures hospitalières se réalise, les hôpitaux reçoivent les malades et la lutte contre les fléaux sociaux (tuberculose, syphilis,) mobilise les autorités et les soignants. Les progrès de la chirurgie permettent l’ouverture de cliniques chirurgicales privées dans les villes. Le financement du système (Troisième Partie) fait appel à trois modes : la charité privée organisée avec son corrolaire, l’assistance publique, la prévoyance avec les Sociétés de Secours Mutuels et enfin la solidarité sous la forme des Assurances Sociales. Aucun système n’a supplanté les autres et la coexistence des trois est une des caractéristiques du système de santé français, encore actuellement. / Considering the important place of health in our contemporary society, this work will focus on the study of the transition from an « Ancien Régime » health system to the current system, in a rural department such as the Dordogne. In 1803, the first laws were created to establish medical and pharmaceutical monopolies to lead, in 1939, to the main elements of our current system. The evolution of the system is a consequence of the meeting of the demands for health and well-being of ever-widening populations and the provision of health care by individuals becoming more professional. In the 19th century (Part I), medical doctors eliminated competition (health officers, quacks and other health care providers) and found their real place in society (epidemics, hygiene, social life). Pharmacists moved from manufacturing and selling simple products to the selling of increasingly industrial medecine and other parapharmacy products. Midwives and congregational sisters were either assistants or rivals. The demand for healthcare came from more and more different social groups and for more and more varied illnesses. The needy were taken care of by charitable offices, beggars’homes and hospital-hospices which were in growing numbers, expanding their clientele outside of indigence. In the 20th centuty (Part II) the system oscillated between liberalism defended by health providers (trade unionism) and statism to improve the health of increasingly large populations. The medical specialization appeared and the pharmacists, comforted by their monopole, became a part of a capitalist system. The State’s social mission was carried out through the organization of public health by geographical departement, through the opening of dispensaries and through the passing of laws (free medical aid, assistance to the elderly, infirm and disabled, industrial accidents, workers’ and peasant farmers’ pensions, etc.). Charitable offices seemed inadequate. The specialization of hospital structures took place, hospitals received patients and the fight against scourges (tuberculosis, syphilis) mobilised the authorities and carers. Advances in surgery made it possible to open private surgical clincs in the cities. The financing of the system (Part III) involved three modes : private charity and its corollary public assistance, foresight with the Mutual Aid Societies and solidarity in the form of Social Insurance. Until now, no system has supplanted the others and the coexistence of the three is one of the characteristics of the French Health System.

The construction of housing for low-income people, produced from domestic timber (VIS-M), is an important alternative to be included in the choice menu for solving the housing shortage. Uruguay is beginning to have an important amount of sawtimber, a material suitable and internationally used for housing, but that is not usually among the population preferences. Moreover, the supply chain responsible for producing that material is still incipient, and developing the necessary skills takes time. The main objective of this research work is to characterize the VIS-M Supply Chain, seeking to prospect the future behavior of its critical factors, as well as the demands for training and research, in order to improve its performance. The Delphi technique was used to obtain the perception of key people from of different supply chain members. Delphi may be characterized as a method for structuring a group communication process so that the process is effective in allowing a group of individuals, as a whole, to deal with a complex problem. The main conclusions of this study were: (a) the VIS-M supply chain will develop in the future, but slowly; (b) the level of acceptance of VIS-M will increase in the optimistic and realistic scenarios, but it is expected to be low in the pessimistic scenario; (c) the need for training was pointed out for all stakeholders, in particular the necessity of sharing the knowledge that already exists; (d) some demands were identified, including standardization, performance evaluation, protocols for use and maintenance, and for technology for processing wood (sawing and preservation), which will impact the durability of VIS-M. In turn, standardization and performance evaluation will impact heavily the supply chain, the availability of funding, and the defense of consumer rights; and the integration of the production chain will affect the optimization of resources, by a more efficient and rational use, with impacts on the cost of VIS-M. / La construcción de viviendas de interés social, producidas con maderas nacionales (VIS-M) resulta una opción importante a incluir en el menú de ofertas para atender al déficit habitacional. Uruguay empieza a disponer de gran cantidad de madera aserrable, un material apto e internacionalmente utilizado para la construcción de viviendas, pero que no figura en principio entre las preferencias de la población. Por otra parte, la cadena productiva encargada de producirlas, es aún incipiente, y desarrollar las capacidades necesarias demanda tiempo. El objetivo central de este trabajo, es caracterizar la Cadena Productiva de VIS-M, buscando identificar y prospectar el comportamiento futuro de sus factores críticos, así como las demandas de capacitación y de investigación destinadas al mejor desempeño de la misma. La prospección se realizó mediante el método Delphi, método que puede ser caracterizado como una técnica para estructurar un proceso de comunicación grupal, buscando identificar las convergencias de opiniones de especialistas y destacar consensos sobre cuestiones concretas, mediante cuestionarios interactivos sucesivos, que aseguran el anonimato de las respuestas. Las principales conclusiones del trabajo fueron: (a) que se espera el desarrollo futuro de la cadena productiva de VIS-M, aunque este será lento; (b) que en los escenarios optimista y tendencial, es esperable una mejora (de baja a media) en la aceptación por parte de la sociedad uruguaya de las VIS-M como una alternativa válida para sus hogares; c) se observó la necesidad de capacitación para todos los actores, en particular la necesidad de socializar los conocimientos que ya existen; (d) se identificaron demandas por normalización y evaluación de desempeño, por protocolos de uso y mantenimiento, y por tecnología para procesar maderas (aserrado y preservación) que impactarán en la durabilidad de las VIS-M. Por su parte, la normalización y evaluación de desempeño impactará fuertemente en el encadenamiento productivo, en la existencia de financiamiento y en la defensa de los derechos del consumidor; y la integración de la cadena productiva incidirá en la optimización de los recursos, mediante un uso más eficiente y racional, con su incidencia en el costo de la VIS-M.

The construction of housing for low-income people, produced from domestic timber (VIS-M), is an important alternative to be included in the choice menu for solving the housing shortage. Uruguay is beginning to have an important amount of sawtimber, a material suitable and internationally used for housing, but that is not usually among the population preferences. Moreover, the supply chain responsible for producing that material is still incipient, and developing the necessary skills takes time. The main objective of this research work is to characterize the VIS-M Supply Chain, seeking to prospect the future behavior of its critical factors, as well as the demands for training and research, in order to improve its performance. The Delphi technique was used to obtain the perception of key people from of different supply chain members. Delphi may be characterized as a method for structuring a group communication process so that the process is effective in allowing a group of individuals, as a whole, to deal with a complex problem. The main conclusions of this study were: (a) the VIS-M supply chain will develop in the future, but slowly; (b) the level of acceptance of VIS-M will increase in the optimistic and realistic scenarios, but it is expected to be low in the pessimistic scenario; (c) the need for training was pointed out for all stakeholders, in particular the necessity of sharing the knowledge that already exists; (d) some demands were identified, including standardization, performance evaluation, protocols for use and maintenance, and for technology for processing wood (sawing and preservation), which will impact the durability of VIS-M. In turn, standardization and performance evaluation will impact heavily the supply chain, the availability of funding, and the defense of consumer rights; and the integration of the production chain will affect the optimization of resources, by a more efficient and rational use, with impacts on the cost of VIS-M. / La construcción de viviendas de interés social, producidas con maderas nacionales (VIS-M) resulta una opción importante a incluir en el menú de ofertas para atender al déficit habitacional. Uruguay empieza a disponer de gran cantidad de madera aserrable, un material apto e internacionalmente utilizado para la construcción de viviendas, pero que no figura en principio entre las preferencias de la población. Por otra parte, la cadena productiva encargada de producirlas, es aún incipiente, y desarrollar las capacidades necesarias demanda tiempo. El objetivo central de este trabajo, es caracterizar la Cadena Productiva de VIS-M, buscando identificar y prospectar el comportamiento futuro de sus factores críticos, así como las demandas de capacitación y de investigación destinadas al mejor desempeño de la misma. La prospección se realizó mediante el método Delphi, método que puede ser caracterizado como una técnica para estructurar un proceso de comunicación grupal, buscando identificar las convergencias de opiniones de especialistas y destacar consensos sobre cuestiones concretas, mediante cuestionarios interactivos sucesivos, que aseguran el anonimato de las respuestas. Las principales conclusiones del trabajo fueron: (a) que se espera el desarrollo futuro de la cadena productiva de VIS-M, aunque este será lento; (b) que en los escenarios optimista y tendencial, es esperable una mejora (de baja a media) en la aceptación por parte de la sociedad uruguaya de las VIS-M como una alternativa válida para sus hogares; c) se observó la necesidad de capacitación para todos los actores, en particular la necesidad de socializar los conocimientos que ya existen; (d) se identificaron demandas por normalización y evaluación de desempeño, por protocolos de uso y mantenimiento, y por tecnología para procesar maderas (aserrado y preservación) que impactarán en la durabilidad de las VIS-M. Por su parte, la normalización y evaluación de desempeño impactará fuertemente en el encadenamiento productivo, en la existencia de financiamiento y en la defensa de los derechos del consumidor; y la integración de la cadena productiva incidirá en la optimización de los recursos, mediante un uso más eficiente y racional, con su incidencia en el costo de la VIS-M.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The knowledge society valorizes intangible assets. The creation of new products and functional improvement of these can promote competitive advantage and provide opportunities for economic development through IP Intellectual-Property. The Electric Guitar is an innovation that resulted from research and exploration carried by independent inventors. Production on a significant scale occurred from the 1940s in the United States, country that registered the first patents in the development of this musical instrument. Electric Guitar, which combines technological innovation since its inception, impacts the cultural development of Western society. It constitutes an important pillar for the industrial platform related to music that connects a worldwide chain of input suppliers and service providers. The pickup is the electromagnetic component that allowed the invention of the electric guitar in the United States of America and the Bahiana Guitar in Brazil. Both inventions are inducing cultural changes, however their economic impacts are different in scale and characteristics. The technological development of the pickups is crucial to the competitiveness of Electric Guitar's manufacturers. This dissertation represents an opportunity to reflect about the dynamic of this industry. Currently, the production of the Electric Guitar it is both industrial and artisanal. Brazil is a consumer market in expansion, what favors the increase of imports. In contrast, the international operations of brazilian industry in this sector is still under construction. Based on a descriptive applied research, the present dissertation is exploratory and explanatory. The elements of the research are: the current situation of the industrial segment of the Electric Guitar at the national level and in other relevant countries in the production and consumption of this instrument; exploration and analysis of the technological development of the pickup in Industrial Property databases, and the industry connection with the exportation incentive mechanisms. This dissertation aims to contribute to present this economic sector's potential and to demonstrate the importance of Industrial Property for its development, by considering the opportunities for the promotion of applied research, the Industrial Property registration, the development of technological innovation, and support mechanisms available in the National Innovation System. / A sociedade do conhecimento contempla a valorização do intangível. A criação de novos produtos e respectiva melhoria funcional destes constituem diferencial competitivo e oportunidade de crescimento por meio da Propriedade Intelectual (PI). Neste sentido a Guitarra Elétrica é uma inovação resultante de pesquisas e descobertas de inventores independentes. Sua produção em escala significativa ocorreu a partir da década de 1940, nos Estados Unidos da América, país que registrou as primeiras patentes no desenvolvimento deste instrumento musical. A Guitarra Elétrica agrega inovações tecnológicas a partir da sua criação, impactando no desenvolvimento cultural da sociedade ocidental, consistindo em um pilar relevante para a plataforma industrial relacionada à música, interligando uma cadeia mundial de fornecedores de insumos e prestadores de serviços. O Captador é o componente eletromagnético que permitiu a invenção da Guitarra Elétrica nos Estados Unidos da América e da Guitarra Baiana no Brasil. Ambos os inventos são indutores de mudanças culturais, porém, com impactos econômicos em escalas e características distintas. O desenvolvimento tecnológico dos Captadores é crucial para a competitividade dos fabricantes de Guitarras Elétricas, e nesta dissertação representam uma oportunidade para análise e entendimento da dinâmica setorial. Atualmente, a fabricação da Guitarra Elétrica ocorre tanto com produção industrial, quanto artesanal, sendo o Brasil um mercado consumidor em expansão, favorecendo o aumento das importações oriundas de diversos países, contrapondo uma atuação internacional ainda em construção da indústria brasileira. Baseado em uma pesquisa descritiva aplicada, o trabalho de dissertação é exploratório e explicativo. Os elementos da pesquisa são: o panorama atual do segmento industrial da Guitarra Elétrica em âmbito nacional e em outros países relevantes na produção e no consumo deste instrumento; a prospecção e análise do desenvolvimento tecnológico do captador nas bases de Propriedade Industrial, e a conexão setorial com os mecanismos de incentivo à exportação. Assim, este trabalho de dissertação visa contribuir apresentando o potencial econômico do setor, demonstrando a importância da Propriedade Industrial para o seu desenvolvimento, considerando as oportunidades para o fomento à Pesquisa Aplicada, o registro da Propriedade Industrial, o desenvolvimento da Inovação Tecnológica, e os mecanismos de suporte disponíveis no Sistema Nacional de Inovação.

This paper presents the cooperative modelling methodology used in the Information Society foresight carried out within the research project SCETIST. The class of models here presented used the concept of group decision creativity that has been elaborated for the use in a Living Lab. The trends and scenarios are discussed and refined during cooperative activities, finally verified using the simulation of a hybrid system consisting of qualitative information processing, and a discretetime- control system with a discrete-event component.

Recent development in search for external knowledge links the practise with foresight and decouples the process from the actuating firm. Enabling new opportunities for generating insights whilst raising concerns for how change is inflicted on the focal firm. Through an action research study, the implementation of externally generated knowledge is examined whilst producing concepts for future business strategy and models. Complementing the study with a comparative project, using the focal firms own external innovation lab. Resulting in findings that shows how commitment affects the roles of foresight; assimilation steers levels of innovation; and ownership, the degree of utilization. Implications which inform the managing of the search interface between the firm and search agent; the effects of such ventures; and theoretical contributions regarding knowledge transference in decoupled foresight projects. Giving rise to a conceptual model of knowledge transference that explains the dynamics between the focal firm and decoupled agent which can help to evaluate the process and direct efforts to improve upon the value output. Showing that given enough commitment, assimilation, and ownership; findings can be anchored and produce tangible outcomes.

Магистерская диссертация состоит из введения, двух разделов, заключения, библиографического списка и приложений. В теоретико-методологическом разделе представлена характеристика и оценка современного состояния теории по GR-деятельности и внедрению компетентностного подхода в образовании, раскрыта сущность и содержание ключевых понятий диссертации: «GR-технологии», «компетенции», «компетентностный подход», предложена классификация GR-технологий. Практический раздел посвящен проектированию новых форм взаимодействия основных стейкхолдеров системы образования, а именно проведению форсайт–сессии по теме «Реформирование системы образования: проблемы и перспективы компетентностного подхода» на базе Уральского федерального университета. Общее количество страниц магистерской диссертации – 109, работа содержит 10 таблиц, 7 приложений. / Master thesis consists of an introduction, two chapters, conclusions, bibliography and annexes. In the theoretical-methodological section of this research we provides a description and evaluation of the current status of the theory to GR-activity and the introduction of competence-based approach to education, the essence and content of key concepts of the thesis: "GR-technologies", "competence","competence approach", classification of GR technologies. Practical section we are dedicated to designing new forms of interaction between major stakeholders in the education system, namely the holding of Foresigth session on education reform: issues and prospects of a competent approach to base of Ural Federal University. The total number of pages of the master thesis-109, the work contains 10 tables, 7 applications.

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