Businesses carrying out related diversification moves with the objective to gain synergy effects have been a frequently occurring phenomenon since the midst of the past century. Plenty of models have been constructed, mainly using external data, in order to predict the outcome of these moves, but a high degree of contradictory results in empiric testing shows that current models are insufficient. Our objective is to present a model which also takes into account the internal data presented by the line of research called horizontal strategies, with the aim of moving towards a more accurate explanatory model for related diversification. This is a study of literature which resulted in a model which may be used for approximations as a strategic planning device. Our main conclusions are that further empirical testing, mainly regarding the behaviour of costs for implementing interrelationships, is necessary in order to create an accurate, explanatory model for predicting the outcome of related diversification.

This thesis addresses the issue of cluster dynamics. The theoretical basis is the Porter’s diamond model of industrial clusters and the analysis pursued in the thesis considers the impact of foreign ownership on Porter’s determinants of successful cluster: factor conditions, demand conditions, supported industries and, finally, firms’ strategies and structures. According to Porter, sustainability of clusters is a function of its dynamics and propensity to change, which in turn depends on these four components of the national home base. The analysis is based on a comprehensive set of case studies conducted for the life science industrial cluster located in the Stockholm-Uppsala area. The results indicate that foreign ownership has positive effect on the dynamism of the cluster.

No description available.

Yes / This paper provides a management perspective of organisational factors that contributes to the reduction of food waste through the application of design science principles to explore causal relationships between food distribution (organisational) and consumption (societal) factors. Qualitative data were collected with an organisational perspective from commercial food consumers along with large-scale food importers, distributors, and retailers. Cause-effect models are built and “what-if” simulations are conducted through the development and application of a Fuzzy Cognitive Map (FCM) approaches to elucidate dynamic interrelationships. The simulation models developed provide a practical insight into existing and emergent food losses scenarios, suggesting the need for big data sets to allow for generalizable findings to be extrapolated from a more detailed quantitative exercise. This research offers itself as evidence to support policy makers in the development of policies that facilitate interventions to reduce food losses. It also contributes to the literature through sustaining, impacting and potentially improving levels of food security, underpinned by empirically constructed policy models that identify potential behavioural changes. It is the extension of these simulation models set against a backdrop of a proposed big data framework for food security, where this study sets avenues for future research for others to design and construct big data research in food supply chains. This research has therefore sought to provide policymakers with a means to evaluate new and existing policies, whilst also offering a practical basis through which food chains can be made more resilient through the consideration of management practices and policy decisions.

O aspecto ambiental está cada vez mais presente no cotidiano das empresas, as quais necessitam reduzir custos e diminuir seus impactos ambientais sempre, concomitantemente a isso tem a necessidade de diminuir a disposição de resíduos na natureza e a extração desenfreada de recursos naturais finitos. Um conceito importante encontrado na literatura é a Simbiose Industrial (SI), a qual busca reutilizar resíduos para obter um sistema fechado com a diminuição de impactos ambientais. A SI ocorre entre empresas e estas são preferíveis que estejam dentro de um parque para maior eficiência, portanto pode-se considerar que a proximidade geográfica influencia no sucesso dela e que o arranjo físico do parque deve ser planejado para atingir melhores resultados. Este trabalho propõe um procedimento composto por seis passos, baseados principalmente no modelo Systematic Layout Planning (SLP) de Muther (1973) para planejar o layout de empresas que participam da SI dentro de um sistema com limites definidos, de forma a encontrar o melhor arranjo físico que favoreça as trocas simbióticas e os relacionamentos criados. O procedimento proposto direciona desde a coleta de dados, passando pelo matching, análise e fluxo, até o estabelecimento das inter-relações das empresas dentro do espaço. Para demonstrar a aplicação do procedimento e os possíveis resultados, realizou-se uma aplicação deste através da coleta de dados de empresas que irão participar de um parque ecológico no interior de São Paulo. Os dados foram utilizados e o procedimento resultou em um arranjo físico das empresas, com foco naquelas que realizam trocas simbióticas. O resultado foi analisado teoricamente, principalmente em relação a SI, que necessita ser o centro do layout final, sendo considerado satisfatório por atender o objetivo proposto, além disso foram colocadas algumas ideias para melhorar a questão da proximidade geográfica ao máximo. Os trabalhos futuros necessitam considerar o fluxo de produtos, em caso da presença de uma cadeia logística no parque e a necessidade de implementação do resultado para maiores análises. / The environmental aspect is increasingly present in daily companies routine, these companies always need to reduce costs and decrease their environmental impacts, concomitantly to that there is the need to reduce the residue disposal in the nature and the unbridled extraction of finite natural resources. An important concept found in literature is the Industrial Symbiosis (IS), which seeks to reuse residues to obtain a closed system with the environment impacts diminution. The IS occurs between companies and they are preferable to be inside a park for more efficiency, so it can be considered that geographical proximity influences in its success and that the park layout must be well planned to reach better results. This research proposes a procedure composed by six steps mainly based on Systematic Layout Planning (SLP) model from Muther (1973) to plan the layout of companies which participate in IS inside a system with defined limits, to find the best layout that favors the symbiotic exchanges and the created relationships. The proposed procedure directs since the data collection, passing by the matching, the flow analysis, until the establishment of the companies interrelationships inside the space. To demonstrate the procedure application and the possible results, this research held an application of the procedure through the data collection in the companies that are going to participate at an ecological park within the state of São Paulo. The data was used and the procedure resulted in the layout of the companies, focusing on that ones which perform symbiotic exchanges. The result was theoretically analyzed, mainly in relation to the IS, which needs to be the center of the final layout, it was considered satisfactory because attended the proposed objective, furthermore some ideas were given to improve the question of the geographic proximity to the maximum. The future researches need to consider the products flow, in case of the presence of a logistic chain in the park and the necessity of the implementation of the results to better analysis.

O aspecto ambiental está cada vez mais presente no cotidiano das empresas, as quais necessitam reduzir custos e diminuir seus impactos ambientais sempre, concomitantemente a isso tem a necessidade de diminuir a disposição de resíduos na natureza e a extração desenfreada de recursos naturais finitos. Um conceito importante encontrado na literatura é a Simbiose Industrial (SI), a qual busca reutilizar resíduos para obter um sistema fechado com a diminuição de impactos ambientais. A SI ocorre entre empresas e estas são preferíveis que estejam dentro de um parque para maior eficiência, portanto pode-se considerar que a proximidade geográfica influencia no sucesso dela e que o arranjo físico do parque deve ser planejado para atingir melhores resultados. Este trabalho propõe um procedimento composto por seis passos, baseados principalmente no modelo Systematic Layout Planning (SLP) de Muther (1973) para planejar o layout de empresas que participam da SI dentro de um sistema com limites definidos, de forma a encontrar o melhor arranjo físico que favoreça as trocas simbióticas e os relacionamentos criados. O procedimento proposto direciona desde a coleta de dados, passando pelo matching, análise e fluxo, até o estabelecimento das inter-relações das empresas dentro do espaço. Para demonstrar a aplicação do procedimento e os possíveis resultados, realizou-se uma aplicação deste através da coleta de dados de empresas que irão participar de um parque ecológico no interior de São Paulo. Os dados foram utilizados e o procedimento resultou em um arranjo físico das empresas, com foco naquelas que realizam trocas simbióticas. O resultado foi analisado teoricamente, principalmente em relação a SI, que necessita ser o centro do layout final, sendo considerado satisfatório por atender o objetivo proposto, além disso foram colocadas algumas ideias para melhorar a questão da proximidade geográfica ao máximo. Os trabalhos futuros necessitam considerar o fluxo de produtos, em caso da presença de uma cadeia logística no parque e a necessidade de implementação do resultado para maiores análises. / The environmental aspect is increasingly present in daily companies routine, these companies always need to reduce costs and decrease their environmental impacts, concomitantly to that there is the need to reduce the residue disposal in the nature and the unbridled extraction of finite natural resources. An important concept found in literature is the Industrial Symbiosis (IS), which seeks to reuse residues to obtain a closed system with the environment impacts diminution. The IS occurs between companies and they are preferable to be inside a park for more efficiency, so it can be considered that geographical proximity influences in its success and that the park layout must be well planned to reach better results. This research proposes a procedure composed by six steps mainly based on Systematic Layout Planning (SLP) model from Muther (1973) to plan the layout of companies which participate in IS inside a system with defined limits, to find the best layout that favors the symbiotic exchanges and the created relationships. The proposed procedure directs since the data collection, passing by the matching, the flow analysis, until the establishment of the companies interrelationships inside the space. To demonstrate the procedure application and the possible results, this research held an application of the procedure through the data collection in the companies that are going to participate at an ecological park within the state of São Paulo. The data was used and the procedure resulted in the layout of the companies, focusing on that ones which perform symbiotic exchanges. The result was theoretically analyzed, mainly in relation to the IS, which needs to be the center of the final layout, it was considered satisfactory because attended the proposed objective, furthermore some ideas were given to improve the question of the geographic proximity to the maximum. The future researches need to consider the products flow, in case of the presence of a logistic chain in the park and the necessity of the implementation of the results to better analysis.

Made available in DSpace on 2016-04-29T14:17:37Z (GMT). No. of bitstreams: 1 Fatima Cristina Costa Fontes.pdf: 2535782 bytes, checksum: 0537b9bcb4fe9d7bb5783c0edada11a4 (MD5) Previous issue date: 2008-11-05 / The following thesis presents a qualitative research developed with the general aim of studying the intergenerational relationships in families that have criminal involvement. This study investigates the relationship between grandparents and their adolescent grandchildren who are authors of criminal acts as an area of intergenerational companionship and possible socio-affective reference to amend the trajectories of their delinquent grandchildren. This work began with the hypothesis that the networks of family solidarity forged between grandparents and their criminally-involved adolescent grandchildren, if strengthened, will serve as one of the socio-affective references for these grandchildren and will create a possibility of transformation in their criminal trajectories. After considering what was perceived of the socio-affective reality of these grandparents and their grandchildren and the process of interrelational changes tested in the families of the research, the following aspects of the observed dynamics were considered: the quality of subject-researcher relationship, the amplification of love within family relationships, and the importance of the religious experience as a factor in family resilience. The theoretical reference of the study was built upon the sum of the production of four theoretical lines: the Complex Thought of Edgar Morin; the notion of affection of Espinosa; studies on the Biology of Love, Humberto Maturana; and studies of Generation and Family Memory from French sociological thought. Two grandparents and two adolescent grandchildren volunteered for the study. The adolescents were perpetrators of criminal acts that were in compliance with the measure of socio-educational Assisted Freedom, and were participating in the Program of Assisted Freedom of the Associação Educacional e Beneficente Vale da Bênção, in Vila Nova Cachoeirinha, São Paulo. As a methodological procedure, four visits with simultaneous interviews were made, as well as the drafting of Genosociograms of the two families surveyed. It was concluded from the results of the analysis that the strengthening of the relationships between grandparents and grandchildren served as a socio-affective reference for transformation in the path of life of both the grandchildren and the grandparents. This result helped build a group of ideas for assisting families in criminal contexts since it enabled the scaling of the importance of loving affection in family changes / Apresenta-se, neste texto de tese, uma pesquisa qualitativa, desenvolvida com o objetivo geral de se estudar as relações intergeracionais nas famílias em contexto infracional. Tal estudo se propôs a investigar as interrelações entre avós e seus netos adolescentes autores de ato infracional, como espaço de convivência intergeracional e de possível referência sócio-afetiva de alteração das trajetórias infracionais dos netos. Este trabalho partiu da hipótese que as redes de solidariedade familiar tecidas entre avós e seus netos adolescentes autores de ato infracional, se fortalecidas entre si, servirão como uma das referências sócio-afetivas desses netos e como possibilidade de transformação da suas trajetórias infracionais. Face ao que foi percebido sobre a realidade sócio-afetiva destes avós e seus netos e ao processo de mudanças interrelacionais experimentados nas famílias da pesquisa, foram analisadas os seguintes aspectos da dinâmica observada: a qualidade da interrelação pesquisados - pesquisador; a amplificação do amar nas relações familiares e a importância da experiência religiosa como fator de resiliência familiar. O referencial teórico utilizado na pesquisa somou a produção de quatro vertentes teóricas: o pensamento Complexo de Edgar Morin; a noção de afeto em Espinosa; os estudos sobre a Biologia do Amar de Humberto Maturana e os estudos de Geração e Memória familiar do pensamento sociológico francês. Participaram da pesquisa, voluntariamente, duas avós e dois netos adolescentes autores de ato infracional que cumpriam a medida sócio-educativa da Liberdade Assistida, e que participavam do programa da Liberdade Assistida da Associação Educacional e Beneficente Vale da Bênção, em Vila Nova Cachoeirinha, São Paulo. Como procedimentos metodológicos foram realizados quatro Visitas Domiciliares com realização simultânea de entrevistas e a elaboração do Genossociograma das duas famílias pesquisadas. Concluiu-se, através da análise feita a partir dos resultados obtidos, que o fortalecimento da trama relacional entre avós e netos, serviu como referência sócio-afetiva de transformação na trajetória de vida dos netos e de suas avós. Tal resultado contribui para o quadro de propostas de atendimento às famílias em contexto infracional, uma vez que possibilitou o dimensionamento da importância do afeto amoroso nas transformações familiares

現今,人類的科技世代到處充斥著遍佈運算的便利物件,目前我們人類與科技人造物之間的互動模式,大多數都是:讓此物進入人類的生活。主要的目的是:為了讓人們更有效率地利用這些科技物件,解決他們在生活上的任何困難,或者改變生活不便利的困境。然而,每當物件在面對人類、開始產生情感與意識時,正在􏸿􏸿地影響著人的知覺感受,同時,人們也賦予了物件新的意義,讓這些物件們產生了新的地位。因此,如何讓人們感受到「物自身」的存在,是本研究探討的主要核心。本論述透過技術現象學哲學家 Don Ihde 的互動關係理論,提出了「科技物件的存在」;以展覽形式的創作「海上的心聲」,創造地點主角彭佳嶼的天氣裝置,進行物自身的內省與探究。本論述的創作手法重新連結了數位資訊對於人類的意義,進而達到「我之於物,物之於我,體驗這個世 界。」 　　未來,人類與科技產物的生存模式,彼此透過探索和經驗,相互交織、 影響、重置與習慣;人類與物體的互動關係,也將會進行許多未來生活的互動性對話,產生更多值得探討的物件生存議題,以及發展性的想像空間。 / Today, technology is pervasive in our life. The main purposes of the interactions among a human and technological objects are problem solving or efficiency promoting. Nevertheless, the meanings of life and the presence of technologies are often ignored. Don Ihde, who proposed the concept of the experience of object and presented four types of object-human utilization relationships, is one of few researchers who dealt with the issues mentioned above. Based on Don Ihde' s philosophy of technology, the objective of this thesis is to identify the presence of technology of creative design work in rethinking the object-human relationships. The overall concept is an experimental design called “Whispers from the Sea”, which interprets and reveals the weather data in Pengjia Islet. This creative work shows the characteristic Installations which making weather datas in visual and auditory sensations. This study also invites participants to comment meanings among themselves and Pengjia Islet. 　　In the future, human-object interrelationships will be a very important issue. Thus, one has to pay attention to the existence of an object, and attach importance to effects of smart objects into physical world.

Ce travail essaye de détecter les réelles potentialités apparentes et latentes d’un tourisme renouvelé dans deux sites remarquables de la Tunisie, d’une part, la chaine hôtelière de la ville de Sousse, en rapport avec la Médina, et d’autre part, le projet de restructuration convoitée pour une hôtellerie de luxe sis à la banlieue Nord de Tunis. Notons que, cette recherche soulève une démarche urgente pour répondre aux nouvelles exigences de développement et de durabilité des paysages touristiques. En l’occurrence, la Tunisie est un terrain d’application favori et annonciateur des horizons modernes plausibles pour des échelles spatiales différentielles, mais ils disposent tous les deux des ressources de richesses naturelles, patrimoniales, identitaires et socioéconomiques. Il a été question de saisir les différentes évolutions structurelles et institutionnelles du tourisme tunisien, ses atouts et ses contraintes, notamment, après la période du printemps arabe qualifiée d’une période « d’hésitation ». D’ores et déjà, il s’avère le rôle simpliste de l’Etat en s’articulant sur les relatives règles du contrôle et de l’assistance partielle pour le déroulement de cette ressource économique. Le secteur privé n’a pas révélé encore de réelles capacités de redressement et de reprise ; leurs actions restent globalement chimériques. C’est dans ce cadre que s’insère notre travail de recherche qui vise à mettre en place un nouveau modèle de tourisme de luxe qui renforce l’attraction de ces hôtels et leur permet d’attribuer un caractère culturel et patrimonial à travers un choix judicieux des sites d’étude. Au niveau de la ville de Sousse : la méthodologie suivie, se base sur une classification des hôtels qui ont vécu une démolition totale et reconstruction ; des hôtels qui ont eu une rénovation partielle ou intérieure en conservant les façades ; des hôtels qui ont gardé l’état initial et des hôtels qui ont changé d’activité principale. Le dysfonctionnement partiel observable de l’activité touristique exige des éléments de réponses urgentes quant aux aspirations et au développement des relations entre les structures hôtelières et les autres composantes de la ville, notamment, sa Médina. Le projet de réhabilitation de la Médina est un exemple peut offrir une autre image d’un paysage et d’une animation multi culturelle. De nos jours, la diversification des produits et des services touristiques est une nécessité et ce, pour esquiver au modèle uni fonctionnel basé sur un tourisme balnéaire de masse. Ce dernier doit être révisé tout en adoptant des stratégies de multifonctionnalité et de valorisation territoriale. Les enquêtes entreprises directement de la grille SERVQUAL, ont montré que l’effort déployé reste encore en dessous des normes, on enregistre des indicateurs significatifs. Pour la banlieue Nord de Tunis : Actuellement, le monde du tourisme est en évolution, ce qui nous a conduit à choisir une structure hôtelière en voie de reconversion en « hôtel de luxe ». Des déterminants ont été identifiés pour définir les composantes de conception et de création de ce nouveau tropisme touristique. Un essai de référentiel multi échelle est ainsi proposé pour qu’il soit un schéma d’aide à la décision pour tout programme de rénovation en « hôtellerie de luxe » en Tunisie. Une tentative de labélisation a été envisagée « nTulux » afin de prescrire des recommandations et des nouveaux repères à l’industrie du tourisme tunisien. / This work tries to detect the real apparent and latent potentialities of a renewed tourism in two remarkable sites of Tunisia. On the one hand, the hotel chain of the city of Sousse, in connection with the Medina, and on the other hand, the coveted restructuring project for a luxury hotel located in the northern cost of Tunis. It should be noted that this research raises an urgent approach to meet the new requirements for the development and sustainability of tourist landscapes. In this case, Tunisia is a favorite field of application and a predictor of plausible modern horizons for differential spatial scales. Both sites have resources of natural, patrimonial, identity and socio-economic wealth. It has been a question of grasping the various structural and institutional developments of Tunisian tourism, its strengths and its constraints, especially after the period of the Arab spring termed a period of "hesitation". Already, it turns out the simplistic role of the state by articulating the relative rules of control and partial assistance for the development of this economic resource. The private sector has not yet revealed real recovery and recovery capabilities; their actions remain globally chimerical. It is in this context that our research work, which aims to set up a new model of luxury tourism, reinforces the attraction of these hotels and allows them to attribute a cultural and heritage character through a choice of two judicious sites. At the level of the city of Sousse: the methodology followed, is based on a classification of the hotels which lived a total demolition and reconstruction; hotels that have had a partial or interior renovation while preserving the facades; hotels that have kept the original state and hotels that have changed main business. The partial observable dysfunction of the tourist activity requires elements of urgent answers regarding the aspirations and the development of the relations between the hotel structures and the other components of the city, in particular, its Medina. The Medina Rehabilitation Project is an example that can offer another image of a multi-cultural landscape and animation. Today, the diversification of tourism products and services is a necessity, to avoid the uni-functional model based on mass seaside tourism. The latter must be revised while adopting strategies of multifunctionality and territorial valorisation. Surveys undertaken directly from the SERVQUAL grid, have shown that the effort deployed remains below the norms, we record significant indicators. For the northern cost of Tunis: currently, the world of tourism is changing, which has led us to choose a hotel structure being converted into a "luxury hotel". Determinants have been identified to define the design and creation components of this new tourist tropism. A multi-scale benchmark test is proposed so that it is a decision-making scheme for a renovation program in "luxury hotels" in Tunisia. An attempt at labeling was considered "nTulux" to prescribe recommendations and new benchmarks to the Tunisian tourism industry.

The main goal of this thesis was to obtain an understanding of the way in which accounting practices that are constantly in transition generate the information that is disclosed in corporate annual reports (CARS). The study shows that CARS may be seen as a product of two main interrelated information processing systems, the first being the mandatory financial information system (MFIS) and the second the discretionary information system (DIS). The MFIS uses accounting practices such as generally accepted accounting principles (GAAP), which include International Financial Reporting Standards (IFRS), International Accounting Standards (IASs), JSE regulations and the Companies' Act requirements, in producing the information disclosed in CARS. The needs of users to reduce the uncertainty and risks in their decision making have an influence on the constantly evolving accounting practices. Standard-setting bodies play a major role in the development and refinement of GAAP. On the other hand, the DIS, in order to provide a complete picture of business entities, uses discretionary accounting practices to produce the contextual information contained in CARS. These discretionary accounting practices are also currently in transition. They cater for the production of information on the business environment, and provide an operating and financial review, overview of strategy, forward-looking information, key performance indicators and information on corporate governance and transparency. Standard-setting bodies may be able to use the contextual information contained in CARS to develop and refine the GAAP used by the MFIS. / Thesis (DComm(Accounting Sciences))--University of Pretoria, 2008. / Financial Management / DCom / unrestricted