31 |
[pt] AS FRONTEIRAS DAS ROTINAS DE BUDGETING: A (RE)CONSTRUÇÃO DE TRÉGUAS NA DINÂMICA DAS ROTINAS / [en] THE BOUNDARIES OF BUDGETING ROUTINES: THE TRUCE (RE)CONSTRUCTION ON DINAMIC ROUTINESSAMANTHA LUIZA DE SOUZA BROMAN 22 June 2020 (has links)
[pt] Esta pesquisa investigou as variadas formas de se conceber a (re)construção
de tréguas (Truce) nas fronteiras das rotinas de budgeting, sob a perspectiva
processual da Dinâmica das Rotinas (Routine Dynamics) (FELDMAN et al., 2016;
SALVATO e RERUP, 2018; HOWARD-GRENVILLE e RERUP, 2017). As
rotinas de budgeting compreendem o plano financeiro das organizações
(MERCHANT, 1998). Podem ser consideradas como interdependentes
(KRAMSER e SCHREYOGG, 2016) a diversas Rotinas Organizacionais, visto que
os valores definidos no planejamento orçamentário (estimativas de previsões de
vendas, alocações de recursos e outros, feitos ex ante) (MERCHANT, 1998;
MUCCI, FREZATTI e DIENG, 2016;) podem habilitar ou restringir as atividades
cotidianas das outras rotinas. Por meio da abordagem teórico-metodológica da
fenomenografia, foram realizadas 22 entrevistas com profissionais diretamente
envolvidos nas rotinas de budgeting, enquanto atuantes em diversas Rotinas
Organizacionais, em diversas empresas, de diversos setores de atividade. Nas
vivências relatadas nas entrevistas, predominaram os conflitos de disputas
relacionadas com reduções na alocação de recursos orçamentários, no planejamento
orçamentário. A análise dos relatos possibilitou a organização de um Espaço de
Resultado, conforme preconizado pela Fenomenografia, que demonstra as três
concepções identificadas, sistematizadas de forma inclusiva e hierárquica e
explicadas por seis dimensões. O Espaço de Resultado formou a base para o
framework teórico apresentado nesta tese, com proposições teóricas inéditas. As
três categorias identificadas acerca da (re)construção de tréguas nessas fronteiras
foram: a) Sujeição à Autoridade; b) Assimilação Prudente; e c) Interação
Participativa. Por sua vez, as seis dimensões explicativas foram: 1. Natureza de
Poder; 2. Manifestação da Agência; 3. Comprometimento com a Ecologia; 4.
Valorização da Transparência; 5. Configuração dos Ciclos Orçamentários; 6.
Influência do Domínio dos Artefatos do Budget. As proposições teóricas desta tese
discorrem sobre as possibilidades de as Interações Participativas na (re)construção
de tréguas desenvolverem uma Consciência da Complexidade Sistêmica; serem
mutuamente constituintes de configuração de competências coletivamente
formadas; serem favorecidas pela aprendizagem; além de essas interações no
planejamento poderem fortalecer os artefatos enquanto agentes no controle
orçamentário. Os resultados desta investigação podem contribuir com a noção de
que as mudanças significativas nas rotinas podem romper com as tréguas existentes
a ponto de poder despertar os conflitos que estão latentes (ZBARACKI e
BERGEN, 2010; PENTLAND e FELDMAN, 2005; SALVATO e RERUP,
2018). / [en] This research investigated the different ways of conceiving the
(re)construction of truce at the boundaries of budgeting routines, under the
procedural perspective of Routine Dynamics (FELDMAN et al., 2016; SALVATO
and RERUP, 2018; HOWARD-GRENVILLE and RERUP, 2017). The budgeting
routines comprise the organizational financial plans (MERCHANT, 1998). They
can be considered as interdependent (KRAMSER and SCHREYOGG, 2016) to
several Organizational Routines, because whatever is decided in budget planning
(e.g., sales forecast estimates, resource allocations and others, made ex ante)
(MERCHANT, 1998; MUCCI, FREZATTI and DIENG, 2016;), they can enable or
disable the daily activities of these other routines. Through the theoreticalmethodological
approach of phenomenography, 22 interviews were conducted out,
with professionals directly involved in the budgeting routines, while working in
several Organizational Routines, in different firms from various industries. The
reports conveyed, in general, experiences involving conflicts related to reductions
in the allocated resources made in budget planning. As recommended by the
Phenomenography, un outcomespace was composed by these reports analysis. It
demonstrates three conceptions that were systematized in an inclusive and
hierarchical way, while explained by six explanatory dimensions. The
outcomespace was the basis to the theoretical framework presented in this
dissertation, with unpublished theoretical propositions. The three categories
identified that demonstrates the (re)construction of truces in the boundaries are: 1.
Subjection to Authority; 2. Prudent Assimilation; 3. Participatory Interaction. In
turn, the six explanatory dimensions were: 1. Nature of Power; 2. Manifestation of
the Agency; 3. Commitment to Ecology; 4. Transparency Valorization; 5. Budget
Cycles Configuration; 6. The Influence of the Budget s Artifacts Domain. The
theoretical propositions of this work discuss about the possibilities that the
Participatory Interactions in the (re)construction of truce develops a Systemic
Complexity Awareness; be mutually constitutive of the configuration of
competences collectively formed; be favored by learning; and, besides, these
interactions in planning can strengthen artifacts as agents in budget control. This
investigation findings may contribute to the notion that significant changes in
routines can rupture the existing truces to the point of awakening the conflicts, that
are latent (ZBARACKI and BERGEN, 2010; PENTLAND and FELDMAN, 2005;
SALVATO and RERUP, 2018).
|
32 |
[pt] A AUTONOMIA DA CRIANÇA COM DEFICIÊNCIA MÚLTIPLA: UM ESTUDO SOBRE AS INTERDEPENDÊNCIAS E AS PRÁTICAS ESCOLARES INCLUSIVAS / [en] THE AUTONOMY OF CHILDREN WITH MULTIPLE DISABILITIES: A STUDY ON INTERDEPENDENCIES AND INCLUSIVE SCHOOL PRACTICESCAMYLA ANTONIOLI 08 January 2024 (has links)
[pt] O objetivo principal deste estudo é discutir e compreender as concepções
atribuídas à autonomia da criança com deficiência múltipla e as interdependências
na escola inclusiva. Dedica-se à investigação e compreensão das concepções
atribuídas à autonomia da criança com deficiência múltipla por profissionais da
educação com experiência de trabalho com essas crianças. Avança-se para
compreender como esses profissionais concebem, constroem e assumem, em seus
trabalhos, uma prática que contribua para a autonomia da criança com deficiência
múltipla, analisando como ocorre a participação do aluno com deficiência
múltipla em atividades escolares. A pesquisa é qualitativa e fundamenta-se no
método de interpretação dos sentidos. A produção de dados desdobra-se em
observações participantes que envolvem cinco crianças com deficiência múltipla e
seus cotidianos escolares, além da realização de entrevistas semiestruturadas com
33 profissionais da educação. Seis escolas foram parceiras deste estudo, incluindo
uma escola de educação infantil em um município da Baixada Fluminense/RJ e
cinco escolas localizadas no estado do Rio Grande do Sul. A análise é
fundamentada nos estudos de deficiência, situando-se principalmente entre os
modelos social e de direitos humanos. A perspectiva histórico-cultural
fundamentou a análise dos conceitos de instrução, aprendizagem e
desenvolvimento. Dedica-se atenção especial à comunicação e às vivências
escolares que potencializam a tomada de decisão conjunta e/ou individual da
criança com deficiência múltipla. Agir e/ou ir sozinho referem-se a concepções de
autonomia com maior destaque nas falas dos profissionais entrevistados. Nas
observações de campo, destaca-se que os colegas e os profissionais de apoio
escolar foram figuras marcantes nas relações de tomada de decisão. Ressalta-se a
importância de uma abordagem voltada para o planejamento de práticas
pedagógicas estruturadas de maneira colaborativa, visando a promoção de uma
educação inclusiva. A pesquisa possibilitou compreender como a autonomia é
potencializada e desenvolvida em contextos de interdependências no cenário
escolar, em que as vivências com a diversidade humana são catalisadoras de
aprendizado e desenvolvimento. / [en] The main objective of this study is to discuss and comprehend the
conceptions attributed to the autonomy of children with multiple disabilities and
the interdependencies in inclusive schools. The focus is on investigating and
understanding the conceptions attributed to the autonomy of children with
multiple disabilities by education professionals with experience working with
these children. The study advances to understand how these professionals
conceive, construct, and adopt in their work a practice that contributes to the
autonomy of children with multiple disabilities, and to analyze how the
participation of students with multiple disabilities occurs in school activities. The
research is qualitative and is based on the method of interpreting meanings. Data
production unfolds through participant observations involving five children with
multiple disabilities and their school routines, along with conducting
semi-structured interviews with 33 education professionals. In total, six Brazilian
schools collaborated in this study, including an early childhood education school
in a municipality in Baixada Fluminense, Rio de Janeiro, Brazil, and five schools
located in the state of Rio Grande do Sul, Brazil. The analysis is grounded in
disability studies, primarily situated between social and human rights models. The
historical-cultural perspective underpins the analysis of the concepts of
instruction, learning, and development. Special attention is given to
communication and school experiences that enhance joint and/or individual
decision-making by the child with multiple disabilities. Acting and/or going alone
refer to concepts of autonomy with greater emphasis in the statements of the
interviewed professionals. In field observations, it is highlighted that classmates
and school support professionals were significant figures in decision-making
relationships. The importance of an approach focused on planning collaborative
pedagogical practices, aiming at promoting inclusive education, is emphasized.
The research made it possible to understand how autonomy is enhanced and
developed in contexts of interdependencies in the school, where experiences with
human diversity are catalysts for learning and development.
|
33 |
The use of reciprocal interdependencies management (RIM) to support decision making during early stages designShelton, Mona C 03 May 2008 (has links)
Published works cite that 70-80% of the total cost of a product is established during conceptual design, and that improvements in time-to-market, quality, affordability, and global competitiveness require the development of better approaches to assist decision-making during the early stages of product design, as well as facilitate enterprise knowledge management and reuse. For many years, concurrent engineering and teaming have been viewed as “the answer” to product development woes, but studies reveal teaming is not sufficient to handle the task complexities of product development and the long-term goal of enterprise learning. The work of Roberto Verganti provides new insights with regard to reciprocal interdependencies (RIs), feedforward planning, selective anticipation in the context of improving teaming and concurrent engineering, as well as enterprise learning, knowledge management, reuse. In this research, reciprocal interdependencies management (RIM) is offered as a means of addressing product development and concurrent engineering issues occurring in the early stages of design. RIM is combination of Verganti’s concepts, a conceptual RIs structure, new RIM-application strategies, RIM-diagramming, and a conceptual RIM-based decisions support system, which come together to form a vision of a RIM-based enterprise knowledge management system. The conceptual RIM-based DSS is presented using the specific case of supporting a working-level integrated product team (IPT) engaged in the design of an aircraft bulkhead. A qualitative assessment tool is used to compare RIM to other approaches in the literature, and initial results are very favorable.
|
34 |
Living lens: exploring interdependencies between performing bodies, visual and sonic media in immersive installationVerdaasdonk, Maria Adriana January 2007 (has links)
Living Lens is a practice-led study that explores interdependencies between performing bodies, visual images and sonic elements through two main areas of investigation: the propensity for the visual mode to be dominant in an interdisciplinary performance environment; and, a compositional structure to integrate performing bodies, visual and sonic elements. To address these concerns, the study necessitated a collaborative team comprising performers, visual artists, sound designers and computer programmers. The poetic title, Living Lens, became an important interpretative device and organising principle in this study, which is weighted 70% for the creative work and 30% for the written component. Working from an experiential and emergent methodology, the research employed two iterative cycles of development. Drawing on a previous work, Patchwork in Motion (2005), the extraction of one fragment entitled Living Lens (2005-6) was selected for further development, specifically to balance the relationship between performers and visual media with a deeper focus on the sonic component. The initial creative development (June-July 2005) addressed the area of interdependencies through the concepts of "poetic felt space" and "living painting", whilst the final stage of the study (June-July 2006) adopted the concept of "worlds within worlds" to facilitate greater contrast and connectivity in the piece. The final performance made partial progress towards shifting visual dominance and the development of an integrative structure, the digital media serving to enhance tangible connections between aural, visual and kinesthetic senses. As an immersive performance installation, the study thus adapts and extends painterly and sculptural sensibilities into a contemporary and interactive arts setting. Presenting a case for the personalised position of the practitioner voice, the study also offers practical and conceptual insights and solutions, to be adopted, adapted or applied tangentially, by other practitioners and researchers working in the domains of body movement practices, visual and sonic arts and human communication technologies.
|
35 |
Οικονομική και Νομισματική Ένωση (ΟΝΕ) και μακροοικονομική προσαρμογή στις χώρες-μέλη της Ε.Ε.Αναστασίου, Αθανάσιος 12 April 2010 (has links)
Σκοπός της διατριβής είναι να εξετάσει θέματα που άπτονται της Οικονομικής και Νομισματικής Ένωσης (ΟΝΕ).
Στο πρώτο κεφάλαιο, αρχικά, παρουσιάζουμε την θεωρητική και εμπειρική βιβλιογραφία που έχει αναπτυχθεί πάνω στο θέμα της ανεξαρτησίας των Κεντρικών Τραπεζών και ποιοι παράγοντες επηρεάζουν τη σχέση της με το πραγματικό προϊόν, την απασχόληση και τον πληθωρισμό και γίνεται αναφορά των επιχειρημάτων που απορρέουν μέσα από αυτές.
Στο δεύτερο κεφάλαιο, αρχικά επιχειρούμε να μελετήσουμε τις στρατηγικές αλληλεξαρτήσεις μεταξύ των φορέων άσκησης νομισματικής και δημοσιονομικής πολιτικής μέσα σε μια νομισματική ένωση κάτω από διαφορετικά θεσμικά καθεστώτα, και στη συνέχεια εξετάζουμε το ρόλο των ασυμμετριών στις διαταραχές καθώς η νομισματική πολιτική μέσα σε μια νομισματική ένωση έχει σταθεροποιητικές επιδράσεις μόνο σε αθροιστικές μεταβλητές. Το τρίτο κεφάλαιο εστιάζεται στην διευρυμένη Ευρωπαϊκή Ένωση (ΕΕ) και ειδικότερα επιχειρούμε να μελετήσουμε το βαθμό ετερογένειας ανάμεσα στις οικονομίες των 27 χωρών-μελών. Επίσης εξετάζουμε τον βαθμό συγχρονισμού των οικονομικών τους κύκλων και τη συμμετρία των διαταραχών. Ο βαθμός ετερογένειας μετριέται με βάση συντελεστές Theil, ενώ χρησιμοποιούμε στοιχεία τόσο για το συνολικό χρονικό διάστημα 1995.1-2005.4 όσο και για δύο επιμέρους περιόδους, 1995.1-2000.4 και 2000.1-2005.4 (προ και μετά την υιοθέτηση του ενιαίου νομίσματος). Για τη μέτρηση του βαθμού συμμετρίας των μακροοικονομικών διαταραχών μεταξύ των χωρών-μελών στην ΕΕ-27 χρησιμοποιούμε μεθοδολογία SVAR διαχωρίζοντας τις διαταραχές σε διαταραχές ζήτησης και διαταραχές προσφοράς.Στο τέταρτο κεφάλαιο εξετάζουμε τη σχέση μεταξύ συμμετρίας των μακροοικονομικών διαταραχών και ενοποίησης του εμπορίου, είτε όταν αυτή αφορά το συνολικό εμπόριο είτε όταν αφορά το ενδοκλαδικό εμπόριο χρησιμοποιώντας στοιχεία για την περίοδο 1995q1-2005q4. Η ένταση του συνολικού εμπορίου μεταξύ δύο χωρών μετριέται ως ο λόγος του αθροίσματος των διμερών εξαγωγών και εισαγωγών προς το άθροισμα των συνολικών εισαγωγών και εξαγωγών των εν λόγω χωρών, ενώ για το ενδοκλαδικό εμπόριο υπολογίζουμε δείκτες Grubel-Lloyd. / The purpose of the thesis is to examine issues related to European Monetary Union (EMU). Firstly, in Chapter one we present the analytical and empirical literature which has been developed on Central Bank Independence issue and the factors that affect its relationship with real output, employment and inflation. In Chapter two, we study the structural interdependencies between the monetary and fiscal authorities in a monetary union under different regimes, and also we examine the role of shock asymmetries as monetary policy in a monetary union has stabilized effects only on aggregated variables. The third Chapter focuses on the enlarged European Union (E.U.) and specifically we study the degree of heterogeneity among the 27 member-countries. Also, we examine the degree of business cycle synchronization and the shock symmetry. The degree of heterogeneity is measured by Theil coefficients, and we use data not only for the period 1995.1-2005.4 but also for the two sub-periods 1995.1-2000.4 και 2000.1-2005.4 (pre and post the circulation of single currency). We use the SVAR methodology in order to measure the degree of macroeconomic shocks among the EU-27 member-states by separating shocks in demand and supply shocks. In Chapter four we examine the relationship between shock symmetry and trade integration, either it is related to total trade either to intra-industry trade by using data for the period 1995q1-2005q4. The trade intensity between two countries is measured as the ratio of the sum of imports and exports to the sum of total exports and imports of two countries, while we take the Grubel-Lloyd indexes to measure the intra-industry trade.
|
36 |
從資源依賴的觀點探討組織價值創新:全面解決方案提供者的個案探討 / Resource Dependence Perspective of Organizational Value Innovation: Case Study of a Total Solution Provider陳德川, Chen,Te-Chuan Unknown Date (has links)
創業初期所面對的主要問題就是資源不足的問題,要如何獲取生存與發展所需要的資源是企業的重要課題。首先,企業必須分析內部環境,找出核心資源,並將之發揮在目標事業上,為企業奠定基礎。再者,企業必須分析外部環境,透過各種組織鏈結策略,重新調整與供應商、顧客、甚至是競爭者之間的關係成為策略夥伴關係,選擇並集中核心競爭強項,形成資源互補,提供給客戶一個全面解決方案(Total solution)的服務,以滿足甚至超過顧客預期的需求,使得顧客願意持續購買,企業藉此從環境中獲取關鍵資源並得以持續發展。
本研究透過個案分析發現,組織在成為「全面解決方案提供者(TSP)」的角色過程中,因為市場力量及組織力量的融合過程的不同,我們分析出其發展軌跡可以歸類成為五大類,即「水平整合型的TSP」、「垂直整合型的TSP」、「先水平後垂直整合型的TSP」、「先垂直後水平整合型的TSP」以及「垂直及水平整合並進型的TSP」。這五大類型的發展軌跡基本上描述了組織發展的過程,讓我們更清楚的知道組織成長過程中因為環境因素以及組織因素所造就成的組織面貌。
「TSP成長曲線 (TSP Growth Curve)」的形成過程,是在個案成長過程分析及探討後發現,組織要追求持續成長,單靠本身的資源是受限的,組織必須去整合內外部的資源,包括重新建構核心資源、組織並管理外部資源網絡,透過各樣的鏈結策略使得組織獲取成長所需要的關鍵資源,透過策略再思考重新組織企業架構,建構一個學習性組織平台,鼓勵在這個平台上的每一個人去創新思考,讓組織成員得以在非傳統性架構下去思考,在非秩序中去創新,讓大家願意去共創組織的價值。
研究發現,組織獲取資源並成為TSP的四個步驟為:1.建構組織核心資源與能力2.從環境中獲取關鍵資源3.價值創新成為TSP角色使顧客滿足4.降低對環境依賴,繼續提升高一層次的成長循環。這樣良性的循環讓組織累積更多資源而逐漸壯大,擺脫了創業初期資源不足的困境,組織在壯大的同時因為建立了更多的資源而逐漸降低對於原有環境中的資源依賴,並與環境中資源提供者的關係從依賴變成互賴,此時組織已經提昇到了另一層次的成長循環。這樣的成長循環使得組織得以在不同的環境中獲取不同的資源繼續成長,讓企業一直維持企業生命週期中的成長階段,因而可能避免或延遲了衰退階段的發生。
本研究的特色是從資源依賴的角度出發,探討組織如何透過從環境中獲取成長所需的關鍵資源,並探討組織藉由成為全面解決方案提供者的角色來獲取顧客價值創新,此時組織價值亦跟隨提升。
大部分的企業皆無法規避「出生、成長、成熟、飽和、衰退」的命運,就如同生命會歷經「出生、幼年、青年、壯年、老年」的歷程一般,或許企業無法避免衰退或消失的命運,但是找出「延年益壽」方法來維持壯年期是一個可行的策略。「TSP成長曲線圖」以「TSP成長循環圖」即可以說明企業從「創業成功」到「維持成長」的策略歷程,可以作為企業經營發展的參考。 / The major problem in the early stage of entrepreneurship is the shortage of resources, so it is industries’ crucial mission to acquire the resources to sustain and develop its growth. First, industries must analyze its internal environment to identify the core sources and apply them into the target business, to lay the foundation for companies. Second, industries must conduct external analysis with organizations linkage mechanism to re-address the connection among suppliers, customers and even competitors, so that they can become the strategic partners, formulate complimentary resources, concentrate on their own core advantages in the competition. In this way, they can offer customers the service of Total Solution, to meet, even exceed customers’ expectation. Hence, this could sustain customers’ continuous purchase, and industries can keep developing its business by grabbing the crucial resources in the environment.
This research discovered that, due to the different merging processes between market powers and organizations power, there are five categorized patterns when organizations become Total Solution Provides (TSP): horizontal integration TSP, vertical integration TSP, horizontal-to-vertical integration TSP, vertical-to-horizontal integration TSP and simultaneously vertical and horizontal integration TSP. These five patterns basically outline the process of organization development and bring us more diverse pictures caused by different environmental and organizational causes.
After studying cases and formulating of the TSP Growth Curve, this research found out that it is limited to for organizations to pursue the growth by its own resources. Industries must integrate internal and external resources, re-construct the core resources, manage the external resource network, acquire all the necessary resources for further growth through linkage mechanism, rethink the structure of the business, establish the learning platform to encourage its member to jointly create the value for the organizations, contemplate beyond the boundary of tradition and innovate without order.
There are four steps for the organizations to acquire resources and formulate the TSP Growth Curve: 1. Constructing the core resources and capability of the organizations; 2.Acquireing the core resources from the environment; 3.Becoming TSP with value innovation and satisfy the customers; 4.Lowering the dependence on the environment and upgrading the Growth circle. Organizations can grow stronger, accumulate more resources with this benign circle and leave the dilemma of insufficient resources. In this way, organizations can receive more resources than ever; it can also turn the relationship between organizations and supplier from unilateral dependence to mutual dependence and TSP Growth circle will also be upgraded while they are growing bigger. This growth circle can continuously sustain its development by collecting different resources in different environments. Hence, the stage of growth will be prolonged, and the stage of recession will be avoided of delayed.
Based on the Resources dependence theory, this research has discussed how organizations obtain the crucial resources from the environment to generate growth, and also analyzed that when organizations obtain customers’ value innovation by playing TSP, organizations’ value will also raise consecutively.
Most industries can not avoid the linear destiny of establishment, growth, maturity, saturation and recession as well as human’s life stage of birth, child, youth, adult and aging. Industries may not genuinely ward off the consequence of decline or disappearance, but it’s still workable to figure out a strategy to prolong the period of maturity. TSP Growth Curve and TSP Growth Circle can well explain the industries’ process from the stage of “entrepreneurship” to “the maintenance of growth”, and also offer the positive example for business operation.
|
Page generated in 0.0256 seconds