The study aims to identify the impact of adopting the program for Centers of Support for Innovation Management (Programa de Núcleos de Apoio à Gestão da Inovação - NAGI) on management control. This descriptive research carried out a survey, having as sample 12 Brazilian companies that joined the program. Data were analyzed using descriptive statistics and information entropy. Results showed that companies started using the researched systems more intensively, especially performance evaluation, strategic planning, contribution margin, simulations and budget. It was found that the companies started to use financial statements for decision-making, and strategic planning became a standard management control practice. The changes in management control practices after introducing innovationsystems in the organizations were consistent with those observed by Sulaiman and Mitchell (2005), especially in planning, control and financial practices. / El estudio tiene como objetivo identificar los efectos causador al adoptar el Programa de Núcleos de Apoyo para la Gestión de Innovación (Programa de Núcleos de Apoio à Gestão da Inovação - NAGI) en las prácticas de controlde gestión. El estudio descriptivo se realizó a partir de una encuesta, con una muestra de 12 empresas brasileñas adheridas al programa. Los datos fueron analizados con estadística descriptiva y entropía de la información. Losresultados muestran que las empresas comenzaron a utilizar más los sistemas investigados, destacándose la evaluación del desempeño, la planificación estratégica, el margen de contribución, simulaciones y presupuesto. Se encontró que las empresas comenzaron a utilizar los estados financieros para tomar decisiones; y la planificación estratégica se ha convertido en una práctica de control de gestión adoptada de forma homogénea. Los cambios ocurridos en el control de gestión después de introducir estas innovaciones en las organizaciones son consistentes con los cambios observados por Sulaiman y Mitchell (2005), especialmente en las prácticas de planificación, control y costeo. / O estudo objetiva identificar os reflexos da adoção do Programa de Núcleos de Apoio à Gestão da Inovação (NAGI) nas práticas de controle gerencial. Pesquisa descritiva foi realizada a partir de um levantamento, tendo como amostra 12empresas brasileiras respondentes do questionário que aderiram ao Programa. Os dados foram analisados com aplicação de estatística descritiva e entropia informacional. Os resultados mostram que as empresas passaram a utilizar com maior intensidade os artefatos investigados, destacando-se a avaliação de desempenho, o planejamento estratégico, a margem de contribuição, simulações e o orçamento. Constatou-se que as empresas passaram a utilizar as demonstrações contábeis na tomada de decisão e o planejamento estratégico tornou-se uma prática de controle gerencial adotada de forma homogênea. Os níveis de mudanças ocorridos nas práticas de controle gerencial com a introdução de inovações nas organizações coadunam com os observados por Sulaiman e Mitchel (2005), em especial nas práticas de planejamento, controle e custeio.

nÃo hà / Em toda organizaÃÃo, incluindo as pÃblicas, a possibilidade da ocorrÃncia de eventos que comprometam o sucesso dos objetivos institucionais planejados à uma premissa para que os riscos sejam considerados, mensurados e acompanhados e assim, os seus impactos sejam mitigados. Na perspectiva do uso da trÃade GovernanÃa, GestÃo de Riscos e Controle interno no serviÃo pÃblico, por forÃa da normatizaÃÃo da INC 01/2016 do MP e CGU e do decreto n 9.203, de 22 de novembro de 2017, este estudo objetiva apresentar e validar uma metodologia para suporte ao planejamento estratÃgico em IFES, com base no risco, consenso, BSC e princÃpios de governanÃa. A fundamentaÃÃo teÃrica apresenta aspectos conceituais sobre governanÃa, controles, gestÃo de riscos e planejamento estratÃgico, alÃm do ambiente de mudanÃas trazido na proposta da nova administraÃÃo pÃblica, sob a finalidade da eficiÃncia e do interesse pÃblico. O aprofundamento da base teÃrica para o contexto empÃrico da pesquisa à ratificado pela apresentaÃÃo dos estudos aplicados à integraÃÃo das ferramentas de gestÃo de riscos e planejamento estratÃgico. A pesquisa à aplicada e se desenvolveu de forma exploratÃria e descritiva, qualitativa e quantitativa, por meio de procedimentos tÃcnicos do tipo pesquisa documental e estudo de caso. O instrumento foi o questionÃrio, elaborado em Escala de Likert, com cinco itens, embasado no MÃtodo Delphi, em duas rodadas, aplicado para dezenove painelistas, onde se buscou estimar a magnitude dos eventos de riscos por meio das suas respostas. Em cada questÃo, os painelistas assinalaram qual a probabilidade e o impacto de cada evento em relaÃÃo aos objetivos institucionais identificados. Os dados quantitativos foram tratados por mÃtodos estatÃsticos descritivos clÃssicos e os dados qualitativos das respostas dos painelistas foram analisados interpretativamente. O consenso das respostas foi calculado pela variaÃÃo do desvio padrÃo e da variÃncia das mÃdias das magnitudes dos riscos, entre as duas rodadas do estudo, onde, resultados positivos evidenciaram o aumento do consenso. As variaÃÃes se mostraram positivas, em 96,43% (27/28) das questÃes, de uma rodada para outra, indicando um aumento do consenso, para essas questÃes. Esses resultados embasaram a obtenÃÃo do ranqueamento, da maior à menor magnitude, cujos riscos foram incorporados em um BSC adaptado à realidade do serviÃo pÃblico, associados aos seus respectivos indicadores.

Hållbar utveckling är ett aktuellt ämne i dagens samhälle och det ställs allt högre krav på att företag ska ta sitt ansvar för att bidra till en hållbar utveckling. Bankerna är de aktörer som kan styra hur kapital ska investeras och har därmed stor makt och mycket att vinna på att främja en hållbar utveckling i samhället. De globala affärsmöjligheterna som marknaden för hållbar utveckling utgör uppskattas att år 2050 uppgå till omkring tre biljoner dollar per år. Banking on shared value (BSV), som är en vidareutveckling av creating shared value, innebär att banker kan generera ekonomiskt värde på ett sätt som samtidigt skapar socialt och miljömässigt värde. Av en granskning som har utförts av Fair Finance Guide framgår det att de sju största bankerna i Sverige får relativt låga hållbarhetsbetyg. Många forskare menar att sustainability management control systems (SMCS), vilket är en en utvecklad modell av Malmi och Browns teori om MCS kan vara nyckeln till att lyckas integrera hållbar utveckling i verksamheten. Det efterfrågas dock fler praktikfall inom området. Syftet med denna studie är att bidra till en ökad förståelse för hur företagsledningen inom banksektorn kan använda SMCS för att integrera hållbar utveckling i sin verksamhet En fallstudie har genomförts av Ekobanken som är den enda svenska bank som är medlem i Global Alliance for Banking on Values och som har fått högst betyg av samtliga banker i Fair Finance Guides granskning. Det empiriska materialet har samlats in med hjälp av intervjuer med två personer inom Ekobankens ledning samt från dokumentstudier. Studien har en abduktiv ansats. Vi har identifierat Ekobankens mest framträdande styrningsverktyg som kulturell styrning som har ett starkt fokus på hållbar utveckling, administrativ styrning och cybernetiska styrningsverktyg. Ekobanken har enligt oss ett väl fungerande SMCS som lyckas med att integrera hållbar utveckling i verksamheten. Vi anser dock inte att Ekobankens arbete med hållbar utveckling kan definieras som BSV fullt ut men att de är den bank i Sverige som i nuläget kommer närmast att uppfylla kraven för BSV. Vi menar därmed att studiens resultat med fördel kan verka inspirerande för andra banker. Det är framförallt Ekobankens transparens, öppna klimat, ledningens engagemang samt deras hållbarhetsredovisning och utlåningspolicy som andra banker, som jobbar mot hållbar utveckling, enligt vår mening bör ta fasta på. / Sustainable development is a topical subject in today's society and there is an increasing demand for companies to take responsibility by contributing to sustainable development. The banks control how capital is invested, thus giving them great power to and a lot to gain from promoting sustainable development in society. The business opportunities from the market for sustainable development is estimated to provide a value of three trillion dollars annually by 2050. Banking on shared value ​​(BSV), which is a further development of creating shared value, means that banks can generate economic value and at the same time create social and environmental value. A review conducted by Fair Finance Guide shows that the seven largest banks in Sweden are performing relatively low results in terms of sustainability. Many researchers argue that sustainability management control systems (SMCS), which is a developed model of Malmi and Brown's theory about MCS, can be the key to successfully integrating sustainable development into the business. However, more practical cases are required in the area. This study aims at contributing to an increased understanding of how corporate governance in the banking sector can use SMCS to integrate sustainable development into the business. A case study has been carried out on Ekobanken, which is the only Swedish bank that is a member of Global Alliance for Banking on Values and has been awarded the highest rating in the Fair Finance Guide´s review. The empirical material has been collected by means of semi-structured interviews with two persons within Ekobanken´s management team as well as documentary studies. The study has an abductive approach. We have identified Ekobanken's most prominent management tools as cultural governance with a strong focus on sustainable development, administrative governance and cybernetic management tools. In our opinion Ekobanken has a successful SMCS that manage to integrating sustainable development into the business. However, Ekobanken's work with sustainable development can, in our opinion, not be fully defined as BSV, but we believe that they are the bank in Sweden that is currently closest to meeting the requirements for BSV. Therefore we mean that the results of this study can be of inspiration for other banks. It is primarily Ekobanken's transparency, open climate, management's commitment, and their sustainability report and lending policy that other banks working towards sustainable development should strive to apply.

Les entreprises de spectacle vivant évoluent dans un contexte de diminution de ressources externes et de modification des modalités d’attribution des subventions par l’application de la LOLF (Loi Organique relative aux Lois de Finances). Leur problématique repose sur les moyens à mettre en œuvre pour faire face à ces contraintes. Nous nous attachons à démontrer que leur développement dépend de l’amélioration de la logique de coopération entre les acteurs à partir du projet artistique et de l’appropriation des contraintes d’évaluation de la LOLF, pour révéler les performances cachées et développer des ressources internes. Cette recherche se construit à partir de l’hypothèse que l’amélioration de la performance globale des organisations dépend d’une action transformative qui opère selon trois axes interdépendants : l’intervention, les outils de management, le langage–acteur. A partir d’une recherche-Intervention dans un théâtre et d’un diagnostic qualitatif dans un autre, nous accompagnons les acteurs dans une conduite de changement et étudions les conditions de développement managérial dans ce type d’organisation. Nous analysons comment l’utilisation du langage dans le cadre de l’Intervention Socio-Economique modifie les représentations et contribue à l’élaboration d’un nouveau dispositif managérial. Nous proposons d’associer les outils de management socio-Économiques, utilisés comme des matrices de lecture de l’organisation, aux critères d’évaluation et de subvention des pouvoirs publics pour en faire des outils de réflexion sur le processus de réalisation et de diffusion de spectacle et construire une représentation partagée entre les différents acteurs. / Performing arts companies operate in a context of declining resources and changes in the rules governing the allocation of grants, in accordance with the LOLF (Organic Law relative to the Laws of Finance). Their challenge lies in finding ways to address these constraints. We aim to demonstrate that their development depends on improving the manner in which all parties cooperate, based on the artistic project and taking into account the constraints resulting from the evaluation used by the LOLF, to reveal hidden costs and to develop internal resources. This research is based on the hypothesis that improving the overall performance of organizations depends on a transformative action that operates in three interdependent areas: intervention, management tools, and the speech-Actor. Based on intervention-Research in one theatre and on a qualitative study in another, we have assisted actors in the process of change management and examined the conditions in which managerial development takes place in this type of organization. We analyse how language use in the context of Socio-Economic Intervention modifies the representations and contributes to the elaboration of a new managerial instrument. We propose the use of socio-Economic management tools, serving as a framework for analyzing the organisation, combined with the criteria of evaluation and allocation of public funding as a basis of reflexion on the process of creation and dissemination of shows, as well as a means of building a shared representation between the different actors.

Impact of competitive pressures, ever-increasing investor demands and the unstable economic situation forces construction companies to more effective preparation and management of contracts. The subject of this thesis is the preparation and management of construction contracts in the construction company. The theoretical part is devoted to the description management by project and its tools, supply activities and supplier preparation of construction. Theoretical explanation matters of project management is followed by practical demonstration of the selected job.

The diploma thesis deals with the issue of managing a construction contract in a construction company. The aim of the thesis is to describe preparation and managing of a construction contract. The theoretical part concerns with description of project managing and its tools, supplier's duties and construction preparation. The out come of the thesis is a practical demonstration of a chosen example.

This thesis deals with project management and how software can support it. In first part the problems and characteristics of project management is stressed as well as theoretical basics with focus on software development projects. Comparison of the available tools as project management aid is also touched. Objective of this thesis is to create such a project management aid tool by detailed analysis, design and implementation. The system has been implemented in programming language C#, the database layer is Microsoft SQL. End the end of the thesis the summary of the achieved results and possible future extensions of the project management tool can be found.

Тема диссертации «Разработка маркетингового инструментария управления брендом». В главе 1 были изучены теоретические основы управления брендом, а именно: трактовки, сущность и характеристики бренда, коммуникационная деятельность в маркетинге. Разработан инструментарий управления брендом, учитывающий особенности жизненного цикла бренда и специфических цели и задачи, решаемые на каждом конкретном этапе жизненного цикла. Глава 2 содержит в себе анализ маркетинговой деятельности предприятия ООО «Гесс? СиАйЭс». В главе 2 были применены практические инструменты и методики анализа, такие как SWOT-анализ, анализ целей по технологии целеполагания SMART, анализ миссии компании по факторам, предложенным Ф. Котлером, многоугольник конкурентоспособности, лист оценки конкурентоспособности, отбор конкурентов с использованием методики И. В. Котляревской, сегментированием методом вложенной иерархии с выбором целевых сегментов и обоснованием отказа от нецелевых по критериям, предложенным И. В. Котляревской. Определена организационная структура, маркетинговая концепция, в которой находится предприятие ООО «Гесс? СиАйЭс». Диагностирована эффективность управления брендом методами относительной добавочной стоимости и оценкой атрибутов и силы бренда по Л. Де Чернатони. Глава 3 содержит в себе разработку проекта повышения эффективности управления брендом GUESS. Описана проблематика и замысел проекта, определены негативные эффекты существующего положения компания, на этом основании применен метод структурной декомпозиции и построено дерево проблем и дерево целей. Определены факторы внешнего и внутреннего окружения, которые способствуют и мешают выполнению проекта, составлено календарное планирование проекта по фазам проекта, построена диаграмма Ганта. Проведено управление рисками проекта, описаны рисковые события, источники возникновения рисков, вероятность наступления рискового события, а также мероприятия, способствующие снижению риска, проведена оценка эффективности проекта. / The topic of the dissertation is “Development of marketing tools for brand management”. In chapter 1, the theoretical foundations of brand management were studied, namely: the interpretation, essence and characteristics of the brand, communication activities in marketing. Brand management tools have been developed that take into account the peculiarities of the brand’s life cycle and specific goals and objectives that are solved at each specific stage of the life cycle. Chapter 2 contains an analysis of the marketing activities of the company “GUESS? CIS. ” In Chapter 2, practical analysis tools and techniques were applied, such as SWOT analysis, goal analysis using SMART goal-setting technology, analysis of the company's mission by factors proposed by F. Kotler, competitiveness polygon, competitiveness assessment sheet, selection of competitors using the method of I. V Kotlyarevskaya, by segmentation using the nested hierarchy method with the choice of target segments and the justification for rejecting non-target ones according to the criteria proposed by IV Kotlyarevskaya. The organizational structure, marketing concept, in which the company “GUESS? CIS. ” Diagnosed the effectiveness of brand management by the methods of relative added value and the assessment of the attributes and strength of the brand according to L. De Chernatoni. Chapter 3 contains the development of a GUESS brand management project. The problems and design of the project are described, the negative effects of the existing position of the company are determined, the structural decomposition method is applied on this basis, and the problem tree and the goal tree are built. The factors of external and internal environment that contribute to and impede the implementation of the project are determined, calendar planning of the project for the phases of the project is compiled, a Gantt chart is built. The project risk management has been carried out, risk events have been described, sources of risks, the probability of the occurrence of a risk event, as well as measures to reduce risk, an assessment of the effectiveness of the project has been carried out.

В данной работе проводится обоснование теоретических положений и разработка методического инструментария для развития въездного медицинского туризма в России в условиях трансформации экономики страны. / In this paper, the substantiation of theoretical provisions and the development of methodological tools for the development of inbound medical tourism in Russia in the context of the transformation of the country's economy are carried out.