Purpose: Our purpose is to investigate if the documentation of an internalaudit department at banks reflects a shift towards more consultingactivities, and how this potential change in the internal audit doc-umentation can be explained. Background: Previous research indicates that internal audit has developed fromits traditional assurance activities to include more consulting ac-tivities such as risk management assistance and corporate govern-ance support. Some researches argue that this development canhave a negative impact on internal auditor independence. Howev-er, there is a lack of research in this area using documentation andcontent analysis of internal audit reports. Method: In this study, we have done qualitative content analysis of internaldocuments collected from the period 2004-2013. These docu-ments are analyzed using a coding scheme based on previous re-search. Conclusion: By qualitatively analysing the activities reported we find that thedocumentation reflects a shift, over time, towards more activitiesthat we classified as consulting. We argue that this can mainly beexplained by coercive and normative isomorphism; for example,regulatory pressures and influences from the Institute of InternalAuditors. We also argue that internal auditing might benefit froma more consistent view of the role.

Sweden has one of the best elderly cares in Europe and the Swedish care work is also one of the best in terms of quality, compared to other European countries. In recent years, higher demands have been set on the care work and the number of privatizations of public services has increased. In 2009 a new law came into force, the Act on System of Choice (LOV) which increased individual’s right to a greater participation and a free choice in the selection of health and social care providers. This paper aims to highlight the impact of the law, system of choice. By using the method of qualitative surveys and interviews with care managers, and an exploration of relevant studies and reports, I was able to complete this study. With institutional theory and other sociological concepts such as isomorphism and street-level bureaucracy, I made an analysis of both the care managers and also at an organizational level. In the conclusions I argue that the system of choice has had a greater impact at an organizational level rather than on the care managers. The paper also highlights the fact that the knowledge of processes of implementation and political governance has had a significant role. The three main issues are how the law has influenced care managers work, how organizations have changed, how and if the active choices work in practice.

本文藉構造bipartite graph 的形式討論超圖與對偶超圖的transversal number，進而探討最小著色數的上界，以及證明出此兩圖的最小著色數可差異很大，也可用此方法構造出想要的最小著色數之差異。最後探討在某些情形下，超圖與其對偶超圖的同構性，再則整理出其必要條件。 / H=(X,D) is called a hypergraph, where X is the vertex set and D is a family of subsets of X, denoted as D-edges, and we assume that every D-edges have at least two elements. A strict t-coloring is a onto mapping from X to {1,2,....,t} such that each D contained in D-edge set has two vertices having distinct values. The maximum(minimum) number of colors over all strict k-coloring is called the upper(lower) chromatic number and is denoted as .

Le contexte professionnel dans lequel se déroule la carrière des universitaires français a connu ces dernières années de profondes mutations incarnées par la réforme dite LRU (loi relative aux libertés et responsabilités des universités), la réforme du statut des enseignants-chercheurs ainsi que la réforme touchant à l'évaluation de la recherche (LOI de programme n° 2006-450 du 18 avril 2006 pour la recherche). Les règles de gestion de carrière imposées aux établissements ont changé et le cadre s'est complexifié. L'université a été replacée au centre de cette gestion, se voyant attribuer un rôle plus important dans la gestion des parcours professionnels des individus. Une injonction à l'excellence scientifique est apparue plus clairement et une menace de modulation s'est mise à peser sur les individus qui n'auraient pas une production scientifique suffisante. Il semble alors que le poids de l'environnement professionnel se soit renforcé par l'intermédiaire de règles plus exigeantes pesant sur les individus. Ces règles comportent cependant des contradictions et des ambiguïtés ayant pour effet une transformation de la relation entre les enseignants-chercheurs et leur employeur, relation qui se distend. L'ensemble de ces éléments nous a conduite à travailler sur la problématique suivante : « L'évolution du contexte professionnel (légal et réglementaire) de ces dernières années agit-il sur les parcours professionnels des universitaires français aujourd'hui ? » que nous avons traitée par l'intermédiaire d'une démarche qualitative fondée sur la méthode de recueil de données des récits de vie. La thèse que nous défendons grâce à notre travail est la suivante : L'environnement professionnel est pourvoyeur de règles et de normes suffisamment contraignantes pour pouvoir exercer une influence sur les parcours de carrière des universitaires français à travers des mécanismes d'isomorphisme que nous mettons en exergue, qu'ils soient de nature coercitive, normative ou mimétique. Cependant, l'existence de contradictions et/ou d'ambigüités dans les règles offre aux individus la possibilité d'interpréter ces dernières et leur donne la liberté de les suivre ou non. C'est le positionnement des individus, selon qu'ils soient dans une recherche de légitimité vis-à-vis de l'environnement professionnel ou plutôt dans une recherche de plaisir qui va décider de la construction du parcours. Nous défendons enfin l'idée que les réformes sont venues bouleverser les priorités des enseignants-chercheurs pouvant ainsi créer une rupture dans leur parcours de carrière. / The professional environment of French academics is moving. Indeed, reforms implemented in the French public higher education system since the 2000's have been numerous. Three main reforms are taken into account in our work. The first reform centers on organizations and is called LRU (Law n° 2007-1199 - 10th of August 2007 relative to liberty and responsibility of universities). The second reform impacts the evolution of the academics' status (Statutory order n° 2009-460 - 23th of April 2009). The third reform concerns the research evaluation process (Law of program for research n° 2006-450 - 18th of April 2006). The system underwent transformations touching universities: its autonomy was widened; and academics: the possible paths of career were modified; individual and collective practices: the accountability was strengthened. As we met a lot of academics who seemed disrupted by the evolution of the context in which their career took place, we decided to try to understand what happening. It is consequently to the influence of the professional environment on the career pathways of individuals that we dedicate our Phd work. More precisely, we analyze if this environment influences the behavior of academics in terms of careers, and if yes how does this influence play. To do so, we study the behavior regarding mobility, three types of mobilities being studied: the functional mobility (Evolution of the contents of the professional tasks and the basket of activity), the vertical mobility (Promotion) and the geographical mobility (national and international). The thesis that we defend through our work is: The professional environment is a provider of rules and standards sufficiently stringent to influence the career paths of French academics through isomorphism mechanisms that we highlight, whether coercive, normative and mimetic. However, the presence of contradictions and / or ambiguities in rules offer individuals the opportunity to interpret them and gives them the freedom to follow them or not. It is the position of individuals, whether they aim at conforming to the professional environment or rather in search of fun that will decide the path of career. Finally, we support the idea that reforms have come to upset the priorities of academics that can create a break in their career paths.

Esta dissertação buscou analisar um arranjo de cooperação interorganizacional no setor público direcionado para a qualificação dos servidores públicos no que tange à gestão e fiscalização de contratos. O objetivo principal foi compreender como se formou o arranjo de cooperação entre a Escola de Governo (EG)/FDRH e a Escola de Gestão e Controle Francisco Juruena/TCE-RS, assim como sua atuação na legitimação de práticas padronizadas relacionadas à gestão e fiscalização de contratos públicos no âmbito do Rio Grande do Sul através da operacionalização de um curso na modalidade EAD. Trata-se de um estudo de caso predominantemente qualitativo com base em: 1) pesquisa documental para compreensão dos fatores históricos e características das duas organizações que realizaram a cooperação; 2) entrevistas semiestruturadas com os principais atores que participaram do processo decisório em relação à formação, operacionalização e avaliação dos principais resultados do arranjo de cooperação; e 3) questionários enviados aos alunos aprovados na primeira edição do curso para identificar sua percepção sobre a relevância do Curso de Gestão e Fiscalização de Contratos EAD. Como principais resultados desta pesquisa, percebe-se que o curso vem atingindo seus objetivos ao padronizar a atividade dos fiscais e gestores de contratos públicos, assim como as edições EAD suportadas pelo arranjo de cooperação interorganizacional atingiram um número maior de alunos/servidores, com menor custo e com abrangência de servidores de um maior número de municípios. / This dissertation had the intent to analyze an interorganizational arrangement within the public sector related to the qualification of the public sector employees regarding inspections and Management of Contracts. The main objective was to understand how the cooperation arrangement between the Government School/ FDRH and the Management and Control School Francisco Juruena/TCE-RS was established, as well as its performance in the legitimation of isomorphic practices related to the management and inspection of public contracts within Rio Grande do Sul’s scope, via the operationalization of an EAD course. This is a predominantly qualitative study based on: 1) documented research to understand the historical factors and characteristics of the two organizations that practiced the cooperation; 2) semi-structured interviews with the main players who participated in the decision-making process regarding the establishment, operationalization and evaluation of the main results of the cooperation arrangement; and 3) questionnaires sent to the course’s first edition approved students in order to capture their perception about the relevance of the EAD Contracts Management and Inspection course. It was perceived, via the main results of this research, that the course reached its objectives as part of an institutionalization process that seeks to standardize the activity of inspection and public contract managers; As well as the EAD editions supported by the interorganizational cooperation arrangement reached a greater number of students /employees, with lower cost and with the inclusion of public employees from a greater number of municipalities;

p. 1-98 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-03-20T20:35:03Z No. of bitstreams: 3 Capa dissertação.pdf: 124164 bytes, checksum: fffbc76d2eea34c28376e0b6f720ba56 (MD5) Dissertaçãoformatada ATUAL.pdf: 595991 bytes, checksum: c90730501d626aaa4f81d104d3b8380e (MD5) Anexos2.pdf: 406395 bytes, checksum: e5499bc5368aadebfc4531f69c113c39 (MD5) / Approved for entry into archive by Tatiana Lima(tatianasl@ufba.br) on 2013-04-03T19:05:57Z (GMT) No. of bitstreams: 3 Capa dissertação.pdf: 124164 bytes, checksum: fffbc76d2eea34c28376e0b6f720ba56 (MD5) Dissertaçãoformatada ATUAL.pdf: 595991 bytes, checksum: c90730501d626aaa4f81d104d3b8380e (MD5) Anexos2.pdf: 406395 bytes, checksum: e5499bc5368aadebfc4531f69c113c39 (MD5) / Made available in DSpace on 2013-04-03T19:05:57Z (GMT). No. of bitstreams: 3 Capa dissertação.pdf: 124164 bytes, checksum: fffbc76d2eea34c28376e0b6f720ba56 (MD5) Dissertaçãoformatada ATUAL.pdf: 595991 bytes, checksum: c90730501d626aaa4f81d104d3b8380e (MD5) Anexos2.pdf: 406395 bytes, checksum: e5499bc5368aadebfc4531f69c113c39 (MD5) Previous issue date: 2004 / Este trabalho tem por objetivo colocar em evidência as questões relacionadas à sustentabilidade de um grupo específico de organizações atuantes no campo que se convencionou chamar terceiro setor: as organizações questionadoras. Destas, em razão de sua natureza reivindicatória e eminentemente política, interessa saber em que medida se modificam para atender as eventuais exigências das entidades que financiam suas atividades. Por atuar em uma zona que favorece o surgimento de conflitos, dada a natureza política destas organizações, é plausível que estas tenham características muito peculiares no que diz respeito ao seu financiamento. Assim sendo, os conflitos referentes a este aspecto específico (financiamento) passam a ocupar papel central, já que o item recursos é primordial para a continuidade das organizações. Este trabalho analisa as conseqüências resultantes destas organizações, que assumem um posicionamento mais político-ideológico para atuar, não deixando de levar em consideração nas suas atividades cotidianas seus valores e princípios. Para explorar tal tema, este trabalho opta pelo estudo de caso, centrando sua análise em duas organizações, que, pela natureza de suas ações, defesa do meio ambiente e questões agrárias, tendem a entrar em conflito com os atores dos dois outros setores, o Estado e o mercado. O intuito é verificar o grau de influência e interferência que os financiadores das organizações do terceiro setor podem exercer sobre seus financiados, no caso específico deste trabalho, sobre as organizações questionadoras. / Salvador

Made available in DSpace on 2009-11-18T19:01:24Z (GMT). No. of bitstreams: 1 AngeloBinot.pdf: 1048556 bytes, checksum: 9078a685c051f0a71436f3742a7325c2 (MD5) Previous issue date: 2005 / This work tries to comprehend, throw the prism of the Institutional Theory, the structural process of organizational field of cachaça¿s handicraft producers¿ from a Brazilian countryside region. The role of values and traditions on the determination of the structure and decision making on this industry are analyzed. It is necessary to research historic, economic and social facts, and confront them to the formation of Brazilian society to understand the field¿s formulation. An important aspect of this research is the mapping of isomorphic process and the comparison of the field¿s institutional degree, before and after the changes. It was noticed that the alteration on perception of Cachaça in the national market and the entrance of a new actor oriented by functional rationality are the major reasons for the mimetic changes on this field. As a contribution, this study confirms the applicability of Institutional Theory on analysis of specific fields and shows how this field has structured itself. / Neste estudo, procura-se entender, segundo o prisma da Teoria Institucional, o processo de estruturação do campo das organizações produtoras de cachaça artesanal em Bananal, interior do estado de São Paulo. São analisadas questões como a influência dos valores e tradições compartilhados pela sociedade na determinação da estrutura e tomada de decisão dos alambiques artesanais. Por isso, a base para se entender a formação deste campo é o levantamento histórico de fatores econômicos e sociais frente a características inerentes à formação da sociedade brasileira. Um dos focos dessa pesquisa está no mapeamento de processos isomórficos e na comparação do grau de institucionalização do campo antes e depois das mudanças. Acredita-se que a alteração da percepção do produto Cachaça no mercado interno e a entrada de um novo produtor orientado por características de racionalidade funcional tenham influenciado mudanças de cunho mimético neste campo, podendo-se também, utilizar os resultados deste estudo para corroborar a aplicação da Teoria Institucional na aplicação de análises de campos específicos.

Esta dissertação buscou analisar um arranjo de cooperação interorganizacional no setor público direcionado para a qualificação dos servidores públicos no que tange à gestão e fiscalização de contratos. O objetivo principal foi compreender como se formou o arranjo de cooperação entre a Escola de Governo (EG)/FDRH e a Escola de Gestão e Controle Francisco Juruena/TCE-RS, assim como sua atuação na legitimação de práticas padronizadas relacionadas à gestão e fiscalização de contratos públicos no âmbito do Rio Grande do Sul através da operacionalização de um curso na modalidade EAD. Trata-se de um estudo de caso predominantemente qualitativo com base em: 1) pesquisa documental para compreensão dos fatores históricos e características das duas organizações que realizaram a cooperação; 2) entrevistas semiestruturadas com os principais atores que participaram do processo decisório em relação à formação, operacionalização e avaliação dos principais resultados do arranjo de cooperação; e 3) questionários enviados aos alunos aprovados na primeira edição do curso para identificar sua percepção sobre a relevância do Curso de Gestão e Fiscalização de Contratos EAD. Como principais resultados desta pesquisa, percebe-se que o curso vem atingindo seus objetivos ao padronizar a atividade dos fiscais e gestores de contratos públicos, assim como as edições EAD suportadas pelo arranjo de cooperação interorganizacional atingiram um número maior de alunos/servidores, com menor custo e com abrangência de servidores de um maior número de municípios. / This dissertation had the intent to analyze an interorganizational arrangement within the public sector related to the qualification of the public sector employees regarding inspections and Management of Contracts. The main objective was to understand how the cooperation arrangement between the Government School/ FDRH and the Management and Control School Francisco Juruena/TCE-RS was established, as well as its performance in the legitimation of isomorphic practices related to the management and inspection of public contracts within Rio Grande do Sul’s scope, via the operationalization of an EAD course. This is a predominantly qualitative study based on: 1) documented research to understand the historical factors and characteristics of the two organizations that practiced the cooperation; 2) semi-structured interviews with the main players who participated in the decision-making process regarding the establishment, operationalization and evaluation of the main results of the cooperation arrangement; and 3) questionnaires sent to the course’s first edition approved students in order to capture their perception about the relevance of the EAD Contracts Management and Inspection course. It was perceived, via the main results of this research, that the course reached its objectives as part of an institutionalization process that seeks to standardize the activity of inspection and public contract managers; As well as the EAD editions supported by the interorganizational cooperation arrangement reached a greater number of students /employees, with lower cost and with the inclusion of public employees from a greater number of municipalities;

Abstract: In our globalized world companies that want to internationalize and go to a new market should consider different factors, if they want to be successful. Institutional adaptation is a vital part of success or failure of the globalization process. The market entry process of western Multinational Companies (MNCs) into China, shows different adapting processes, compared to when entering western country markets. Establishing an MNC in China is more time consuming, as a lot of social and non-business actors, and activities will be involved in the process. Purpose - The purpose of this study is to explore the process of adaptation of western MNCs to eastern institutional environment, with a focus on China. How does western MNCs operating in China adapt to the eastern institutional environment of China?   Method - This is a qualitative single case study with three interviews as primary sources of data. Findings – Government mandates are key factors to any organization whether local or otherwise. Merging with a local company helps to adapt better to the new environment. General cultural norms have a higher impact into the adaptation process. Conclusion - The research conducted shows how having knowledge of the different aspects of the environment and knowing how to adapt to these differences is crucial for the success of a firm. Husqvarna Group adapts to the host environment by means of their code of conduct, adaptation of a foreign organizational structure and accepting stricter mandates put forth by the government along with stricter channels of communication.

Made available in DSpace on 2016-06-02T19:52:03Z (GMT). No. of bitstreams: 1 5885.pdf: 1348363 bytes, checksum: c07fefcebcb5e5882bef03a75c133fe4 (MD5) Previous issue date: 2014-01-30 / The evolution of the concept of hospital has provoked changes on the focus of the provision of health services and, consequently, on its management (STUMPF, 1996). As a result of these changes, it is important to understand the construction of the institutional arrangements of the medical organizations from the evolution of the concepts of Organizational Theory and, particularly, of the concepts of the new institutionalism. Machado-da-Silva and Gonçalves (1999) state that in parallel to the stage of institutionalization there is the need to consider the mechanisms of isomorphic change and the influence exerted by the environment. The aim of this study was to elucidate the mechanisms of change that compete for the isomorphism in two hospital organizations in the town of Taquaritinga-SP as well as identify the strategic responses that are undertaken by such organizations in the face of institutional pressures, from the constructs of DiMaggio and Powell (1983), in organizational level, and Oliver (1991). Questionnaires and interviews were used as data collection technique, characterized as qualitative-quantitative research. In order to understand the significant transformations that impact hospitals, a case study was carried out to evaluate the counterpoints and limitations of theoretical approaches in the structure of the organizations analyzed, comparing the results obtained, what contributed substantially to the description of the institutionalization of hospital practices focused. The mechanisms of isomorphism were established, which were present in different intensities in both organizations and was also noted the divergence between them related to strategies against such practices. Considering the limits of the survey, it was concluded that although there is no total homogeneity in the way both organizations studied behave in the face of changes, hospital practices are partially institutionalized. / A evolução do conceito de hospital tem provocado mudanças no foco da prestação dos serviços de saúde e, consequentemente, em sua gestão (STUMPF, 1996). Em decorrência dessas mudanças, é importante a compreensão da construção dos arranjos institucionais das organizações hospitalares a partir da evolução dos conceitos da Teoria Organizacional e, particularmente, dos conceitos do neoinstitucionalismo. Machado-da-Silva e Gonçalves (1999) afirmam que em paralelo à questão do estágio de institucionalização há necessidade de se considerar os mecanismos de mudança isomórfica e a influência exercida pelo ambiente. O objetivo deste trabalho consistiu em elucidar quais são os mecanismos de mudança que concorrem para o isomorfismo em duas organizações hospitalares do município de Taquaritinga-SP bem como identificar as respostas estratégicas que são empreendidas por tais organizações frente às pressões institucionais, a partir dos construtos de DiMaggio e Powell (1983), em nível organizacional, e Oliver (1991). Foram utilizados como técnica de coleta de dados questionários e entrevistas, caracterizando-se como pesquisa qualitativo-quantitativa. Para compreensão das significativas transformações que impactam os hospitais, foi realizado estudo de caso no intuito de avaliar os contrapontos e limitações das abordagens teóricas na estrutura das organizações analisadas, comparando-se os resultados obtidos, o que contribuiu substancialmente para a descrição da institucionalização das práticas hospitalares enfocadas. Foram equacionados os mecanismos de isomorfismo, que se fizeram presentes em intensidades diferentes em ambas as organizações e verificou-se também a divergência entre elas relacionada às estratégias frente a essas práticas. Considerando-se os limites da pesquisa, concluiu-se que embora não haja total homogeneidade na forma como ambas as organizações estudadas se comportam frente às mudanças, as práticas hospitalares apresentam-se semiinstitucionalizadas.