Esta pesquisa desenvolveu uma anÃlise das unidades de conservaÃÃo do MunicÃpio de Paraipaba, localizado na Costa Oeste do CearÃ, observando-se as caracterÃsticas socioambientais, a categoria de criaÃÃo e a forma de gestÃo das referidas unidades, com o objetivo de avaliÃ-las juridicamente com relaÃÃo aos critÃrios regulamentados pelo Sistema Nacional de Unidades de ConservaÃÃo (SNUC). A partir dessa avaliaÃÃo propuseram-se novas definiÃÃes de perÃmetro e categoria para que as unidades de conservaÃÃo cumpram sua finalidade de conservaÃÃo e preservaÃÃo ambiental. Foi considerado o momento histÃrico em que foram instituÃdas as diretrizes nacionais para a proteÃÃo ambiental atravÃs da criaÃÃo e da gestÃo de Ãreas protegidas, diretrizes essas que tÃm o reconhecimento do Plano EstratÃgico Nacional de Ãreas Protegidas (PNAP). Embora prescinda sua efetividade, em parte, da regulamentaÃÃo especÃfica pelos estados-membros dos critÃrios e regras capazes de concretizar a proteÃÃo ambiental por meio da implantaÃÃo e gestÃo sustentÃvel de referidas Ãreas, o que ainda nÃo se verifica no Estado do CearÃ. Esta pesquisa, portanto, espera contribuir com o elenco dos critÃrios instituidores da proteÃÃo ambiental sistemÃtica no litoral oeste do CearÃ, atualmente realizada de modo fragmentado e com alguns critÃrios de interesse divergente à preservaÃÃo ambiental, como o financiamento de atividades potencialmente poluidoras, sem o devido cuidado e respaldo legal e comunitÃrio. Um dos critÃrios mais importantes que se aportou neste trabalho, foi o da anÃlise integrada das unidades de conservaÃÃo do estuÃrio do rio Curu e das dunas da Lagoinha, quando se pÃde identificar a atual inadequaÃÃo da categoria dessas unidades, considerados os elementos constituintes do seu ambiente natural e socioeconÃmico, o que impede o alcance do seu objetivo de proteÃÃo ambiental. / This research developed an analysis on the conservation units in the city of Paraipaba, located on the East coast of CearÃ, highlighting the socioenvironmental characteristics, the implementation as well as the managerial procedures of such units. The aim of the analysis is to evaluate those units juridically, concerning the criteria stated by the National System of Conservation Units (SNUC). Following the referred evaluation, new definitions of perimeter and category were proposed in order to accomplish the conservation and environmental preservation. It was considered the historical moment when the national guidelines were established to protect the environment through the creation and the management of protected areas, these guidelines have been acknowledged by the National Plan of Protected Areas (PNAP). Even though its effectiveness is not sustained, partially, due to the specific regulation of criteria and rules by the state members able to make real the protection of environment through the implantation of sustainable management of the areas, which is not frequently observed in the state of CearÃ. This research hopes to contribute to the granted criteria of systematical environmental protection of the eastern coastline of Cearà which is currently carried out poorly and using some criteria that oppose to the environmental preservation, such as the financing of potentially polluting activities without the proper care and support of the community or the law. One of the most important criteria reached in this work is the integrated analysis of the conservation units of the Curu river estuary along with the dunes of Lagoinha. It could be identified then the inadequacy of the categories of those units, if considered the elements that constitute their natural environment and socioeconomics which prevent from reaching the main goal of environmental protection.

Master thesis deals with the management of tangible fixed assets in the company Ecolab Hygiene s.r.o. which is engaged in purchase and sale of cleaning, desinfectant and sanitazing detergents, rental and repairs of cleaning machines and equipement. Introductory part is focused on theoretical bases. Second part of the thesis is focused on analysis of tanglibe fixed assets in the company and property maintenance. Based on analysis established knowledge there are subsequently weaknesses identified. In the final part solutions are proposed including their economic aspect whose implementation should have possitive impact on the current status improvement.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-08-24T16:53:21Z No. of bitstreams: 1 Paulo Roberto Reichelt Ayres_.pdf: 1074626 bytes, checksum: abde0e1ff20c630c8e8452c12a5ac431 (MD5) / Made available in DSpace on 2016-08-24T16:53:21Z (GMT). No. of bitstreams: 1 Paulo Roberto Reichelt Ayres_.pdf: 1074626 bytes, checksum: abde0e1ff20c630c8e8452c12a5ac431 (MD5) Previous issue date: 2016-04-29 / Nenhuma / De tempos em tempos, assuntos relacionados à governança corporativa ganham maior destaque no ambiente de negócios. Normalmente, fruto de escândalos financeiros ou atos de corrupção envolvendo grandes organizações, os debates sobre boas práticas de governança, tais como: comitês de auditoria e gestão de risco, criação de áreas de controle interno e implantação de códigos de conduta, ressurgem no cenário econômico. O código de conduta é parte integrante de um sistema de controle de gestão, perfazendo o elo com o processo de governança corporativa, auxiliando na elevação dos parâmetros éticos da organização e melhorando assim a confiança dos investidores. Diante disso, este trabalho propôs-se a estudar se existe relação entre códigos de conduta e risco corporativo. Para tanto, efetuou-se a escolha de um índice acionário da BM&F BOVESPA e procedeu-se a leitura de todos os códigos de conduta das empresas que compõe esse índice. Adicionalmente, foi utilizada a base de dados da Economática para obter volatilidade das ações desse índice (considerada como proxy de risco) e também as variáveis de controle que foram utilizadas no modelo econométrico. Adotou-se o método de análise de conteúdo para converter texto em variáveis numéricas, visando posterior avaliação quantitativa de dados. Com base nos resultados apurados pela equação de regressão linear múltipla, não há uma relação estatística significativa entre códigos de conduta e o risco. O p-value calculado foi muito acima dos 5% e a utilização dos códigos de conduta não permite explicar o nível de risco apresentado pelas organizações. Este resultado pode ter sido influenciado pela escolha da volatilidade das ações como proxy de risco. Além disso, é possível que apenas o código de conduta, reconhecido como instrumento de um sistema de controle de gestão, não seja suficiente para explicar o nível de risco das empresas analisadas. / From time to time, issues related to corporate governance gained greater prominence in the business environment. Usually, the result of financial scandals and acts of corruption involving large organizations, the discussions on good governance practices, such as audit committees and risk management, creating areas of internal control and implementation of codes of conduct, re-emerging in the economic scenario . The Code of Conduct is an integral part of a management control system, making the link with the corporate governance process, assisting in raising the ethical standards of the organization and thus improving investor confidence. So, this study aimed to study whether there is a relationship between codes of conduct and corporate risk. Therefore, we performed the choice of a stock index of BM & F BOVESPA and proceeded to read all the codes of conduct of the companies that make up this index. Additionally, Economática database was used for stock volatility of this index (considered a risk proxy) and also the control variables used in the econometric model. Adopted the content analysis method to convert text to numeric variables, aimed at further quantitative evaluation data. Based on the results reported by multiple linear regression equation, there is no statistically significant relationship between codes of conduct and risk. The p-value calculated was much above 5% and the use of codes of conduct can not explain the level of risk posed by the organizations. This result may have been influenced by the choice of stock volatility as a risk proxy. Moreover, it is possible that only the code of conduct, recognized as an instrument of a management control system, is not sufficient to explain the level of risk of the companies analyzed.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-03-17T13:00:29Z No. of bitstreams: 1 Luiz Henrique Figueira Marquezan_.pdf: 1501025 bytes, checksum: bfe33118dce791ecb3cce731eb0d8d66 (MD5) / Made available in DSpace on 2017-03-17T13:00:29Z (GMT). No. of bitstreams: 1 Luiz Henrique Figueira Marquezan_.pdf: 1501025 bytes, checksum: bfe33118dce791ecb3cce731eb0d8d66 (MD5) Previous issue date: 2016-12-02 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / PROSUP - Programa de Suporte à Pós-Gradução de Instituições de Ensino Particulares / A pesquisa une a problemática da assimetria de informações existente na relação de agência, analisada com foco na relação entre agente (executivo) e representantes do principal (conselho de administração - CA), literatura de governança corporativa (GC), com o potencial informativo das ferramentas da contabilidade de gestão (CG), literatura de sistemas de controle de gestão (SCG). Nessa linha, assume-se o escopo diversificado de informações financeiras, originadas em tais ferramentas, como redutor da assimetria, permitindo ao conselheiro melhor desenvolver o monitoramento dos executivos e aconselhamento estratégico, tendo como consequência melhor alinhamento entre agente e principal, papel de ferramenta de GC. Objetiva-se determinar se divulgar com maior ênfase informações originadas na contabilidade de gestão para reduzir a assimetria informacional entre executivos e conselheiros melhora o desempenho das empresas. Para isso, a pesquisa utiliza dados de 2014, primários e secundários, de empresas de capital aberto que atuam no Brasil, com abordagem quantitativa, utilizando regressão linear múltipla e regressão logística para testar hipóteses. Os achados indicam que as informações originadas nas ferramentas da CG são divulgadas ao CA das empresas da amostra e contribuem para o desempenho (ROA). Em particular, é resultado da ênfase nas informações originadas nas relações externas da empresa, de concorrentes e dados ambientais, e dados internos sobre processos e atividades, permitindo confirmar a tese apresentada. A pesquisa também analisa determinantes da divulgação e identifica como fatores contributivos a presença de acionistas influentes, dualidade dos principais cargos, porte da empresa, desempenho, volatilidade do setor, prática de auditoria sobre as informações, uso interativo dos controles e a participação nos segmentos de GC da BM&FBovespa. No entanto, a maioria das variáveis ligadas aos acionistas, conselheiros e executivos não alteraram o fluxo de informações, demonstrando certa imunidade em relação às influências desses grupos. A pesquisa contribui para ambas as literaturas, empresas e seus participantes, ao criar uma escala para medir divulgação de informações ao CA, identificar efetivo fluxo de informações e seus determinantes, com benefício ao desempenho das empresas da amostra. Limitados os resultados pelas escolhas metodológicas e à amostra utilizada, ao final a pesquisa sugere a continuidade dos estudos sobre elementos não respondidos. / The research links the information assimetry problem, existing in the agency relationship, analysed with focus on the agent (executive directors) and principal’s representant (board), literature from corporate governance (CG), with the potential informative for management accounting (MA) tools, literature from management control systems (MCS). In this line, is assumed the diversified scope from financial informational, originated in these tools, like an assimetry reducer, allowing the board to develop a better agent monitoring and the strategic advice, with consequence for a better agent-principal alignment, role a CG tool. Aimed to determine if to disclose more emphasis information originated in MA to reduce informational assymmetry between executives and their boards improves the performance of the companies. For this, the research use data from 2014, primary and secundary, from public firms that act in Brazil, with quantitative approach, using multiple linear regression and logit regression to test hypothesis. The findings indicate that information originated in MA tools are disclosed for the boards, in the sample firms, and contribute for the performance (ROA). In particular, is a result from the emphasis on information originated from the external firms relationships, with customers, suppliers, competitors and environmental data, and internal data about processes and activities, allowing to confirm the presented thesis. The research analyzes the disclosure determinants and identifies a contributive factors, from the influential shareholders, duality of the main positions, firm size, industry volatility, performance, MA information auditing, interactive use of controls and the participation on the CG segments from BM&FBovespa. However, the most part of variable about shareholders, board members and executives not influenced the information flow, showing some immunity against these group influences. The research contributes for both literatures, firms and their participants, creating a scale to evaluate the information disclosure from the board, to identify an effective information flow and their determinants, with the sample firms performance improvement. Restricting the results by the methodological choices and the sample, in the end the research suggests the continuation of studies about the unanswered elements.

Esta tese investigou como o uso do Sistema de Controle Gerencial influencia na gestão da resiliência organizacional de uma empresa brasileira. A escolha pelo modelo teórico \"Levers of Control\" de Robert Simons (1995, 2000) está vinculada ao seu objetivo que é analisar quais são os sistemas de controle gerencial utilizados pela organização para promover a renovação da estratégia organizacional, com isto auxiliar na gestão da resiliência estratégica da organização. Desenvolveu-se um survey single entity em uma empresa do setor de comércio de derivados de petróleo, com estrutura, porte e sistema de controle gerencial demandados para a investigação. A empresa escolhida foi conveniente pois, no momento da pesquisa, estava vivenciando um momento de tensão em relação a sua estrutura e modo de funcionamento. O levantamento dos dados ocorreu a partir de um questionário enviado aos executivos de diversas áreas da organização abrangendo uma amostra de 64 gestores organizacionais. Os resultados suportam a hipótese de que o uso do sistema de controle gerencial impacta positivamente na resiliência estratégica porque permite uma visão estruturada para ação e reação das organizações. Observou-se que elevados níveis do uso do sistema de controle gerencial nas formas de sistemas de crenças, restrições, uso diagnóstico e uso interativo aumentam a capacidade da organização para a resiliência ao atuarem de forma proativa, com visão estratégica frente às adversidades do cenário empresarial, proporcionando a renovação da estratégica proposta por Simons (1995). Dentre as contribuições da pesquisa, destacam-se: (i) a discussão sobre o sistema de controle gerencial sob o prisma das alavancas de controle gerencial de Simons (1995, 2000) no cenário nacional e sua associação com a teoria da resiliência organizacional; (ii) o desenvolvimento e a validação de uma ferramenta para mensurar resiliência estratégica no nível empresarial; e (iii) do ponto de vista prático, este estudo auxilia os gerentes a decidirem qual padrão de controle melhor se adequa às circunstâncias em que operam e aos seus desafios estratégicos, contribuindo para a compreensão de como o uso do sistema de controle gerencial impacta a resiliência no ambiente organizacional. / This Ph.D. dissertation investigated how the use of the Management Control System influences in the management of organizational resilience in a Brazilian company. The choice by the theoretical model named \"Levers of Control\" by Robert Simons (1995, 2000) is linked to its purpose to analyze which are the management control systems used by the organization to provide the strategic renewal and helping with the organization\'s strategic resilience management. A survey single entity developed in a Brazilian oil derivative trading company with structure, size and management control system required for the research. The chosen company was convenient because, at the time of the research, it was experiencing a moment of tension in relation to its structure and mode of operation. The data were collected based on a questionnaire sent to executives from different departments, covering a sample of 64 organizational managers. The results support the hypothesis that the use of the management control system has a positive impact on the strategic resilience because it allows a structured view for organizations\' action and reaction. Thus, it was observed that high levels of the use of the management control system in the forms of beliefs systems, boundary systems, diagnostic control system and interactive control system increase the organization\'s capacity for resilience by acting in a proactive way, with strategic vision facing the business context\'s adversities, providing the strategic renewal proposed by Simons (1995). Among the research contributions, the following stand out: (i) the theoretical discussion about the Management Control System through the prism of Levers of Control by Simons (1995, 2000) in the national scenario, and its association with the organizational resilience theory; (ii) the development and validation of a tool to measure strategic resilience at the organizational level; and (iii) the practical point of view, this research helps managers to decide which pattern of control best fits the circumstances in which they operate and their strategic challenges, contribute to understanding how the use of management control system impacts on the resilience in the organizational environment.

管理資訊系統與全面品質管理關係之探討管理資訊系統的發展對企業造成許多衝擊，隨著企業競爭型態日趨劇烈，管理資訊系統不僅可以協助企業快速而有效的儲存、傳送、及處理資訊，進而對組織產生成本降低、生產力提昇、及支援工作的改善，更可加強企業整體的競爭能力，幫助企業創造競爭優勢。而在企業推展全面品質管理的同時，管理資訊系統與全面品質管理之間又有怎樣的關係存在？本文探討管理資訊系統與全面品質管理之階段性發展特色，並以我國國家品質獎之評審標準為例，由各評審項目探討在全面品質管理與管理資訊系統之發展，並以民國84年我國國家品質獎之申請廠商作為個案研究對象，探討管理資訊系統與全面品質管理之發展關係。在現有的樣本中，發現兩者的發展關係相當密切，國家品質獎的得獎廠商在這兩項的發展上均有一定之水準。 / The Investigation of The Relation Between Management Information Systems (MIS) and Total Quality Manageme (TQM) The development of management information systems (MIS) brings very much impact to business. When the style of business's competition comes more and more intensive, MIS can not only help the business to save, transfer, and process information but also decrease the cost, increase productivity and improve supporting works. Besides, MIS can improve the whole competition of the business, and create new competition advantages. What is the relation between MIS and total quality management (TQM)? This text investigates the characteristics of MIS and TQM's staging development, and uses the national quality award adjuststandards to investigate the development of MIS and TQM within each item. With those firms who applied the national quality award in 1995 as case study, we find that the relation between MIS and TQM is very closed.

本文主要在探討在資訊不對稱、管理會計系統及獎酬制度三變數對工作滿足的影響，以期透過本研究的進行提供目前管理會計研究中有關最適激勵契約之代理理論是否有效的測試，並使管理當局採行最適之管理會計系統及獎酬制度以提高員工之工作滿足。 　　本研究採用發放問卷的方式，樣本來源主要為政大公共行政及企業管理教育中心之學員。利用１１２份有效問卷分析獲致以下結果：(１)、資訊不對稱對工作滿足並無顯著影響。(２)、管理會計系統所提供績效資訊的完整程度與工作滿足間具有正向關係。(３)、三變數兩兩與工作滿足間的交互作用，除資訊不對稱與管理會計系統兩變數對工作滿足具有顯著正向交互作用外，其餘之交互作用影響方向皆未定。(４)在資訊不對稱程度不同的情況下，完整之管理會計系統配合行為基礎獎酬制度究竟對工作滿足的影響方向為何？則未獲致具體結論。 　　三變數與工作滿足的交互作用未獲致與國外文獻(Gul & Chia(1994))相同之結論，其原因可能為國內特殊環境所致，應可再就此一主題做更進一步的探討。

人類歷史上第一台商業電腦的使用至今不過四十餘年的時間，而電腦所帶來的影響已深入人類生活的每一個層面之中。資訊科技─尤其是電腦，已成為未來世界變遷的主要力量之一。 　　目前政府正積極推展行政管理資訊系（簡稱PMIS）。在六年國家建設計劃之中，即預定投資七百億元來發展PMIS。如何讓這項龐大的投資發揮預期的功能是個值得關切的議題。 　　然而，過去政府在推展PMIS時，往往只重視軟硬體設備的採購和技術因素，很少注意到操作新設備的「人」。根據以往的文獻，造成資訊系統沒有效率的原因，大都屬於人員方面的因素。因此，宜從「人」的角度來探究PMIS施行的成效。Richard Nolan於1974年率先以使用者滿足來衡量系統的績效。不過，使用者滿足研究發展至今，因缺乏完整的理論架構以致研究結論紛歧，研究結果無法累積。在問卷設計方面，因為對「滿足」的內涵未有明確的定義，導致影響因素與滿足內涵混淆不清。 　　本文試從相關領域綜合整理與使用者滿足有關的理論。結果發現，需求理論、過程理論與消費理論都含有豐富的素材可供援用。例如，作者發現，從需求理論與消費理論的觀點便能清楚地劃分影響因素與滿足內涵。更多更豐富的素材還有待後續研究慢慢發掘。 　　根據理論探討與實證研究的回顧，本研究提出終端使用者滿足整合模式，並依此設計實證調查。結果發現，資訊系絡因素（資訊人員的經驗、專業能力、溝通能力、資訊需求分析、系統開發方式、系統整合）、組織內外在因素（使用者參與、高階主管的支持、教育訓練、政治因素、經濟因素、組織規模、施行PMIS的歷史）和使用者個人因素（年齡及人格特質）對使用者滿足均有顯著的影響。 　　本文的重點不在於研究發現，而在於從研究的過程中發現許多疑問，並試著提出一個終端使用者滿足的整合模型，作為後續研究思考的素材。

In this thesis, two systems are analyzed in order to gain insight to the following issues: (i) Effect of incentive, subsidy and penalty designs on decentralized system, (ii) effect of using production facility as pooled capacity (pooled system) and dedicated capacity (unpooled system) on capacity utilization and system profit. Regarding the first issue, three models are defined / decentralized model, centralized model and decentralized model with incentive, subsidy, penalty designs. In all models, there are two dealers and one item is under consideration and lateral transshipments are allowed. Dealers operate with four inventory level decision (strategies) that consists of base stock level, rationing level, transshipment request level and customer rejection level. Under the decentralized system, a dealer sets its operating strategy according to the strategy of the other dealer and maximizes its own infinite horizon discounted expected profit. In the centralized system, a central authority (say manufacturer) exists, which considers the system-wide infinite horizon discounted expected profit, and makes all decisions. Under decentralized system with incentive, subsidy, penalty designs, manufacturer tries different designs on decentralized system namely revenue sharing, holding cost subsidy, request rejection penalty, transportation cost subsidy and commission subsidy in order to v align decentralized system with centralized system. According to the results obtained, this alignment works best with nearly 40% revenue sharing percentage, low rejection penalty, high transportation cost subsidy under low transportation cost and commission subsidy under very low or very high commissions. Holding cost subsidy, on the other hand, is not a good strategy since it declines decentralized system profit. Considering the second issue, two systems are examined / pooled system and unpooled system. Both systems are centrally managed. In the pooled system, all capacity is dynamically allocated to either dealer considering maximization of system profit. In the unpooled system, capacity is shared among dealers and dealers are always allocated same percentage of the capacity. Infinite horizon average expected profit is maximized in both systems. The dealer having lower holding cost is allocated higher capacity in both pooled and unpooled system / however, exceptions exist in the unpooled system under low arrival rate. Highrevenue dealer is always allocated higher capacity in both pooled and unpooled system. Arrival rate affects both systems such that total capacity utilization increases with increasing arrival rate. From the profit point of view, pooled system has great advantage under low demand rate in general.

Darbo analitinėje dalyje išanalizuota įmonės UAB „Mobili garantija“ remonto darbų veikla, analizei atlikti sudaryti detalūs duomenų srautų bei duomenų struktūrų modeliai. Siekiant nustatyti, ar rinkoje egzistuoja galimas problemos sprendimas, atlikta rinkoje siūlomų produktų apžvalgą. Nusprendus kurti naują remonto darbų valdymo informacinę sistemą, apibrėžti kuriamos informacinės sistemos funkciniai ir nefunkciniai reikalavimai, pasirinktos priemonės informacinės sistemos realizavimui. Projektinėje darbo dalyje panaudojimo atvejų modelis detalizuojamas veiklos diagramų schemomis. Remiantis duomenų struktūrų modeliais suprojektuotas duomenų bazės modelis, aprašytos duomenų bazės lentelių struktūros. Remiantis duomenų bazės lentelių struktūra, sudaryti vartotojo sąsajos modeliai. Pateikiamas kuriamos informacinės sistemos navigavimo planas bei langų ir formų aprašymai. Sistemos testavimo ir kokybės įvertinimo dalyje aprašomas sistemos diegimas, sudaromas sistemos įvertinimo planas. Siekiant įvertinti sistemos funkcionalumą atliekamas sistemos testavimas, kurio rezultatai pateikiami lentelėje. Taip pat pateikiami anketinės apklausos apibendrinti duomenys. / The subject of this work is computerization of repairs works management process. During the analysis of UAB "Mobili garantija" repairs management, detailed data flow and the data structure models were created. Available products offering partial solutions to the problem were overviewed and compared. Functional and non-functional requirements for the repairs management information system were defined. In the projecting section of this document, detailed activity diagrams along with a specification of a developed database model are presented. A detailed navigation plan along with specifications of each user form and report concludes this section of the document. The tests of the finished information system revealed full compliance with the specified requirements. System user survey was carried out to make more precise quality evaluations. The survey showed that users were generally satisfied with both performance and functionality of the new system. Pilot implementation of the system showed that it meets the defined requirements and can be safely used by UAB "Mobili garantija" for repairs management.