Orientador: Marcus César Avezum Alves de Castro / Resumo: Os problemas relacionados ao gerenciamento dos Resíduos da Construção Civil (RCC) envolvem todas as etapas, desde a geração à destinação final. A quantidade de resíduos gerados, que em sua maioria são materiais volumosos, a falta de áreas de deposição adequadas, a ausência de controle do município tanto na quantidade gerada quanto no descarte dos resíduos, são alguns dos desafios enfrentados pelos gestores municipais. Desta forma, o presente trabalho teve como objetivo principal analisar as práticas de gestão de resíduos da construção civil vigente no município de Rio Claro identificando as potencialidades e vulnerabilidades do sistema, e consequentemente propor estratégias e instrumentos que sinalizem para a solução dos problemas encontrados. Para isso, foram realizadas atividades de campo através de visitas às instalações de gestão de RCC do município e aplicação de entrevistas aos responsáveis por estas, e também aos transportadores e gestores municipais. Observou-se que o município possui um amplo arcabouço legal sobre o tema de RCC, porém seu PGRCC encontra-se desatualizado; em relação a infraestrutura de gestão de RCC, possui todas as instalações de destinação consideradas necessárias, porém a capacidade de processamento (principalmente dos PEV’s e da Usina) é insuficiente para receber todo o resíduo gerado no município. Além disso, o poder público municipal não realiza nenhum tipo de controle da geração e destinação dos RCC, isto faz com que os transportadores de peque... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The Construction and Demolition Waste (C&DW) problems involve all phases of its management, from generation to final destination. The amount of waste generated, which is mostly bulky materials, the lack of adequate deposition areas, the lack of control of the municipality in both the amount generated and the waste disposal are some of the challenges faced by municipal managers. In this way, the main objective of this work is to analyze the waste management practices of the civil construction in the city of Rio Claro, identifying the potentialities and vulnerabilities of the system, and consequently to propose strategies and instruments that signal to solve the problems encountered. With that in mind, field activities were carried out through visits to the municipal C&DW management facilities and interviews with those responsible for them, as well as to municipal transporters and managers. It was observed that the municipality has a broad legal framework on the subject of C&DW, but its PGRCC is outdated; in relation to the C&DW management infrastructure, it has all the necessary disposal facilities, but the processing capacity (mainly of the ENP's and the Plant) is insufficient to receive all the waste generated in the municipality. In addition, municipal public power does not carry out any type of control of the generation and destination of C&DW, which means that small and large volume carriers are disposed of in irregular locations. From this analysis it was concluded that ... (Complete abstract click electronic access below) / Mestre

Information security technologists and business scholars are motivated by a desire to understand how and to what extent the application of IT within enterprise systems leads to improved and secured organizational performance. An effective relationship between business and IT professionals is a primary determinant of success in gaining business advantage through the enterprise system. As business innovation has relied increasingly on partnerships between business and IT professional, a different perspective of how IT professionals view their organizational contributions was needed for organizations to remain competitive. Business knowledge is essential if IT professionals are to create linkages with other organizational units and have a wider perspective about business objectives, thus achieving fit between IT and organizational strategies. Organizations have started responding to this challenge by demanding more business acumen in their IT staff. The focus of this study is on the knowledge that is beyond that of independent business and IT only domain knowledge of information security. Therefore, technical areas of knowledge, such as hardware and software, all of which are closely associated with IT skills, are not discussed in this thesis. This is not to declare that such knowledge is not important. Clearly technical knowledge is part of the IT professional's overall information security technology expertise, but this study is about the organization proficiency of business and the IT professional, and is therefore interested in what enables business and IT professionals to apply their business domain and technical knowledge in ways that are beneficial to the organization and to act cooperatively with their customers and business partners. The purpose of this study is to employ the triangulation method to identify the theoretical links and empirically examine the association between business and IT perspective of information security. An important contribution of this study is the identification of business and IT perspectives on information security technology. By establishing the link between business and IT, the study focuses and evaluates Virtual Private Network (VPN) as an information security technology to find out if VPN can secure and gain competitive advantage by partisan business process and organization performance. This study articulates distinctive characteristics of Virtual Private Network and management processes that extend the range of applicability across diverse business segments. It distinguishes between business and IT and explains why the exploitation of a complementary set of related information security entities (such as VPN) across multiple functions create competitive vi advantages even across a diverse set of businesses that have limited opportunity to exploit business process and organization performance. The most important direct predictor of this study is a high level of communication between business and IT. However, one cannot mandate meaningful communication between individuals. IT people have to earn the right to play a meaningful role in management forums. Based on the findings from this study, one important way for an IT person to be heard is for him/her to devote the time necessary to create competitive advantage and develop shared domain knowledge, the most influential construct in the research model. An IT person needs to understand the leverage points of the industry, the history and current issues of the business units, and to learn to apply business oriented objectives in the application of technology to business problems. This change in view would help focus their attention on security technology and ideas that could produce the most benefit and create competitive advantage, rather than those that offer the most technical promise.

This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.

<p>Background: Different forms of reward systems have been more common in Sweden and are used in purpose to motivate employees to work in accordance with a company’s goals. By creating work motivation among the employees, a more congruent situation can appear between them and the managers, and the company can perform better results. </p><p>Purpose: The purpose with this thesis is to study and analyse a reward system from the employees perspective, regarding it’s affect on work motivation. </p><p>Demarcation: Salary and reward are two different kinds of incitement and we will only focus on rewards that are received beyond the ordinary salary. We will also demarcate the thesis to focus on bonussystem as a form of reward system. </p><p>Research method: We have carried out interviews with a person who represent the trade union and with three employees who represent the three different departments at the company. Interviews have also been made with the person who is responsible for the company’s reward system at Östgöta Brandstodsbolag. </p><p>Result: The study shows that a reward system founds to be very positive among employees, due to that it is an extra compensation that can be received beyond the salary. A reward system is motivating when the employee gives the opportunity to influence the goals and measures. Communication is also of great importance to cause work motivation among employees.</p>

<p>Background: All companies and organizations use some kind of management control. A reward system is an example of a management control system, which is used to accomplish congruence between the goals of the employees and the goals of the organization. It is also used in order to motivate the employees and to encourage them to stay within the organization. Today it is difficult for companies and organizations to create and maintain well-functioning reward systems. At many universities individual pay is used as a means of a control system in order to motivate the employees. The public sector has specific characteristics that complicate its pay systems. This affects universities since they are a part of the public sector. </p><p>Purpose: The purpose is to investigate if the individual pay used at universities results in expected effects, that is, if it motivates professors in their work. The purpose is also to explain why professors are motivated/not motivated by individual pay. </p><p>Research method: The material has been gathered by interviews with eight professors at the University of Linköping. </p><p>Conclusion: It is difficult to use individual pay in order to motivate university professors in their work. Professors rather seem to be motivated by non-material rewards than by material such. In addition, individual pay systems can have defects that lessen the possibility of motivating professors. However, if professors have the tendency to be motivated</p>

<p>Bakgrund: Utvecklingen inom redovisningssystem går mot att använda alltfler kompletterande icke finansiella styrmått. Genom att koppla ihop det tankar som finns inom Balanced Scorecard konceptet med ett värdekedjetänkande som finns inom Supply Chain Management kan en horisontell styrning skapas.</p><p>Syfte: Syftet med uppsatsen är att beskriva och förklara hur företag kan utveckla lönsamhetsrelaterade mått för kompetens och prestationer samt att ge förslag på en process- och värdekedjeanpassning av Balanced Scorecard modellen.Avgränsningar: Uppsatsen behandlas utifrån Balanced Scorecard och Supply Chain Management teorin där fokusering framför allt sker på måttframtagningen. De personer som intervjuats är verksamma inom Svedala Industri i Sverige, Tyskland och Frankrike. </p><p>Genomförande: Uppsatsen bedrevs som en fallstudie där intervjuerna skedde på med personer på divisionsnivå, marknadsnivå samt försäljarnivå med återkommande intervjuer vid behov. Intervjuresultaten användes för att testa den egna modellen i verkligheten.</p><p>Resultat: Uppsatsen visar att incitament föreligger för användning av kompletterande styrnyckeltal för att förbättra företaget. Vidare har vi fått stöd för vår utvecklade modell där värdekedjans fördel med ett flödestänkande kombineras med balanserade styrnyckeltals förmåga ge en bra inblick i företag.</p>

Background: Different forms of reward systems have been more common in Sweden and are used in purpose to motivate employees to work in accordance with a company’s goals. By creating work motivation among the employees, a more congruent situation can appear between them and the managers, and the company can perform better results. Purpose: The purpose with this thesis is to study and analyse a reward system from the employees perspective, regarding it’s affect on work motivation. Demarcation: Salary and reward are two different kinds of incitement and we will only focus on rewards that are received beyond the ordinary salary. We will also demarcate the thesis to focus on bonussystem as a form of reward system. Research method: We have carried out interviews with a person who represent the trade union and with three employees who represent the three different departments at the company. Interviews have also been made with the person who is responsible for the company’s reward system at Östgöta Brandstodsbolag. Result: The study shows that a reward system founds to be very positive among employees, due to that it is an extra compensation that can be received beyond the salary. A reward system is motivating when the employee gives the opportunity to influence the goals and measures. Communication is also of great importance to cause work motivation among employees.

Background: All companies and organizations use some kind of management control. A reward system is an example of a management control system, which is used to accomplish congruence between the goals of the employees and the goals of the organization. It is also used in order to motivate the employees and to encourage them to stay within the organization. Today it is difficult for companies and organizations to create and maintain well-functioning reward systems. At many universities individual pay is used as a means of a control system in order to motivate the employees. The public sector has specific characteristics that complicate its pay systems. This affects universities since they are a part of the public sector. Purpose: The purpose is to investigate if the individual pay used at universities results in expected effects, that is, if it motivates professors in their work. The purpose is also to explain why professors are motivated/not motivated by individual pay. Research method: The material has been gathered by interviews with eight professors at the University of Linköping. Conclusion: It is difficult to use individual pay in order to motivate university professors in their work. Professors rather seem to be motivated by non-material rewards than by material such. In addition, individual pay systems can have defects that lessen the possibility of motivating professors. However, if professors have the tendency to be motivated

Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other’s weaknesses. The budget and the balanced scorecard seem to harmonize very well, as the balanced scorecard has a long term strategy while the budget has a short term strategy. In my combination model, the difference in working only with a balanced scorecard is that the budget will have a stronger position than the financial perspective in a balanced scorecard.

Bakgrund: Utvecklingen inom redovisningssystem går mot att använda alltfler kompletterande icke finansiella styrmått. Genom att koppla ihop det tankar som finns inom Balanced Scorecard konceptet med ett värdekedjetänkande som finns inom Supply Chain Management kan en horisontell styrning skapas. Syfte: Syftet med uppsatsen är att beskriva och förklara hur företag kan utveckla lönsamhetsrelaterade mått för kompetens och prestationer samt att ge förslag på en process- och värdekedjeanpassning av Balanced Scorecard modellen.Avgränsningar: Uppsatsen behandlas utifrån Balanced Scorecard och Supply Chain Management teorin där fokusering framför allt sker på måttframtagningen. De personer som intervjuats är verksamma inom Svedala Industri i Sverige, Tyskland och Frankrike. Genomförande: Uppsatsen bedrevs som en fallstudie där intervjuerna skedde på med personer på divisionsnivå, marknadsnivå samt försäljarnivå med återkommande intervjuer vid behov. Intervjuresultaten användes för att testa den egna modellen i verkligheten. Resultat: Uppsatsen visar att incitament föreligger för användning av kompletterande styrnyckeltal för att förbättra företaget. Vidare har vi fått stöd för vår utvecklade modell där värdekedjans fördel med ett flödestänkande kombineras med balanserade styrnyckeltals förmåga ge en bra inblick i företag.