Inhalt: Jahresrückblick 1999/2000 MoUSe - ein Werkzeug zur Verwaltung von URZ-Geschäftsvorgängen

The strategic planning corresponds to a management tool widely used by the organizations. However, the implementation of such tool may bring about structural changes on the enterprise organization. Due to those changes, to start a formulation and strategic implementation it is necessary to take into consideration aspects related to the organization culture, because just as the cultural aspects are influenced by the changing process, they also influence on the strategic decisions. For the need of gathering information on the organization culture which enable the increasing on the Strategic Planning effectiveness , this research has the aim to identify and examine the cultural aspects which contribute to the implementation of the Strategic Planning. To achieve the proposed objective it was used the case study methodology, of qualitative approach and descriptive literature. Data were collected through semi-structured interviews whose analysis was accomplished through methodology suggested by Moraes (2003). The cultural aspects were studied based on the Trompenaars (1994) patterns, who suggests the culture profile analysis in an organization through seven extents, being five of them related to relationships and rules, one about the way the enterprise manages the time and another about the way it relates with nature. The obtained results evidenced that the cultural aspects constitute an important study variable when it is intended to use a management tool. Concerning the Strategic Planning the extents Universalism versus Particularism; Collectivism versus Individualism; Diffuse versus Speciffic; Synchronous versus Sequential were the ones which revealed the biggest influence concerning the tool effectiveness. / O Planejamento Estratégico corresponde a um ferramenta de gestão amplamente utilizada pelas organizações. No entanto, a implementação dessa ferramenta pode provocar mudanças na estrutura organizacional da empresa. Em função dessas mudanças, para iniciar um processo de formulação e implementação estratégica é necessário levar em conta os aspectos relacionados à cultura da organização, pois, da mesma forma que os aspectos culturais são influenciados pelo processo de mudanças, eles influenciam nas decisões estratégicas. Devido à necessidade de levantar informações sobre a cultura da organização que possibilitem aumentar a eficácia do Planejamento Estratégico, esta pesquisa tem como objetivo identificar e analisar os aspectos culturais que contribuem para a implementação do Planejamento Estratégico. Para abarcar o objetivo proposto utilizou-se a metodologia de estudo de caso, de abordagem qualitativa e caráter descritivo. Os dados foram coletados por meio de entrevistas semi-estruturadas, cuja análise foi realizada através da metodologia proposta por Moraes (2003). Os aspectos culturais foram estudados com base no modelo de Trompenaars (1994), o qual sugere a análise do perfil cultural de uma organização através de sete dimensões, sendo cinco delas relacionadas aos relacionamentos e regras, uma com a forma como a empresa gerencia o tempo e uma relacionada à sua relação com a natureza. Os resultados obtidos evidenciaram que os aspectos culturais constituem uma importante variável de estudo quando se pretende implementar uma ferramenta de gestão. No caso do Planejamento Estratégico as dimensões Universalismo x Particularismo; Coletivismo x Individualismo; Difuso x Específico; Sincrônica x Sequencial foram as que se revelaram de maior influencia para a eficácia da ferramenta.

Quelle comptabilité de gestion pour les organisations du bloc communal ? C’est la question que pose cettethèse. L’objet de cette recherche est d'étudier comment - sous quelle forme et pour répondre à quels objectifs- les communes et les établissements publics de coopération intercommunale (EPCI) utilisent la comptabilitéde gestion. A l'origine, la comptabilité de gestion s'adresse aux entreprises et sa transposition auxorganisations non marchandes, aux finalités différentes, pose question. L’étude de la littérature montre uncheminement chaotique de cet outil du contrôle de gestion dans les organisations du bloc communal depuisles années 1980, avec l’influence d’un certain idéaltype de la comptabilité de gestion émanant des entreprises.La littérature récente ne rend pas compte de la situation actuelle de cet outil dans les organisationscommunales.Une recherche exploratoire de nature qualitative, sur neuf cas, montre une grande diversité des pratiques enmatière de comptabilité de gestion et permet de poser des hypothèses. Celles-ci sont ensuite testées à plusgrande échelle dans le cadre d’une étude quantitative. L’analyse de 124 questionnaires complétés par descadres territoriaux met en évidence une utilisation accrue de la comptabilité de gestion pour répondre à desobjectifs différenciés, ainsi qu’une diversité des approches et des méthodes permettant la construction detypologies. Cette recherche montre que les organisations du bloc communal ont majoritairement opté pourune approche contingente de la comptabilité de gestion. Les logiques de transposition actuelles sontdavantage focalisées sur les finalités de la comptabilité de gestion (la recherche de légitimité ou d’efficience)que sur son contenu (la méthode de calcul de coûts). / This thesis raises the question of the appropriate type of management accounting in local government. Thepurpose of this research is to study how local authorities have been using managerial accounting. Originally,managerial accounting was meant for companies and using it for non-profit organizations, which have differentpurposes, is problematic. Studying the literature on this topic shows that the use of this management tool bylocal authorities since the 1980s has not been smooth, as it originated from an ideal-type of managerialaccounting applying to companies. There is no recent literature reflecting the real conditions of thismanagement tool in local authorities.Our exploratory and qualitative research, built on nine case studies, reveals a wide variety of practices, whichenabled us to develop research hypotheses. These hypotheses were then tested on a large-scale, throughquantitative research. The 124 completed questionnaires we analyzed showed that managerial accounting isincreasingly used to address diversified targets and uses different approaches and methods. This in turnenabled us to build typologies. This research shows that local authorities have opted for a contingent approachto managerial accounting. Current transpositions focus more on the aims of management accounting (lookingfor legitimacy or efficiency), than on its contents (cost method).

The goal of this dissertation is to create instruction, how to proceed at creation of initial analyses in pre-investment phase of informatics investment. There are described for this reason various types of used studies during this phase of service life of this investment in the dissertation. There is created tool in the dissertation, which enables to make feasibility study for organizations, so that it was suitable for informatics investment for concrete environment. Designed procedure is verified by means of the study of practicability of the concrete investment project and its evaluation. Implementation the project proceeding tool designed for concrete bank institution is tested investment intention.

A travers une étude de cas élargie, la valeur de l'eau est étudiée sous l'angle de l'évaluation de la gestion de l’eau dans la longue durée (1853-2017). Point de départ : en 2006, le Syndicat des Eau D’Ile de France (SEDIF) remet en cause la continuité contractuelle depuis 1923 avec Veolia (ex-Compagnie Générale des Eaux). Veolia remporte l’appel d’offre en 2010. Une nouvelle entité est créée, Veolia Eau D’Ile de France (VEDIF), mais des interrogations demeurent.A travers une recherche-action, la construction intellectuelle d’une situation de gestion puis celle d’une situation de tension évaluative intègrent le questionnement de Veolia avec celui d’acteurs externes : comment faire des bénéfices et faire bénéficier l’usager ? A quoi sert Veolia ? Quelle est sa raison d’être ? Dans ce cadre, un objet de gestion apparaît structurant : un système de 168 indicateurs de performance (IP). La bonne atteinte des IP par VEDIF contribue à sa rémunération. Dans quelle mesure les IP permettent-ils de donner une valeur à l’eau et de la gérer ?La mise en œuvre des IP induit des effets inattendus qui, pour une partie des salariés génère une crise de sens. L’observation ethnographique et les entretiens amènent à constater que les salariés de l’entreprise méconnaissent ou ont oublié le contexte dans lequel ont émergé les IP, la manière avec laquelle ils ont évolué. Faire l’histoire de ce système d’indicateurs de performance devient alors une nécessité pour en comprendre le sens dans la longue durée (1853-2017).En mettant en place le système d’IP, les managers de VEDIF en attendent des résultats logiques et rationnels. Or, les IP génèrent des effets inattendus. Ils font émerger, ils performent de nouveaux acteurs à 3 niveaux d’analyse : intercommunal avec la création du Syndicat en 1923, de la firme avec la figure du client dans les années 1990 et, du service développement durable avec la découverte de bio-traceurs (papillon, chauve-souris) et l’apparition d’un écosystème d’acteurs autour de la biodiversité (consultants, auditeurs et experts).Un IP naît face à un problème qu’il s’agit de résoudre. Au fur et à mesure, les IP s’accumulent et, certains d’entre eux entrent en contradiction avec d’autres. Or, ils ne prennent sens qu’au sein d’un tout dont l’histoire reste à faire. Au-delà des chiffres, des comptes, pour en saisir le sens, il importe d’en conter l’histoire. En s’inspirant librement de Foucault, la généalogie des IP met en évidence trois régimes de la valeur de l’eau : hygiéniste et scientifique, technique et d’ingénierie, managérial et bureaucratique. Ces régimes ne sont pas exclusifs les uns des autres : le régime hygiéniste et scientifique a coexisté avec le régime technique et d’ingénierie au cours des années 1980-2000. Néanmoins, à chaque période un régime est dominant. Dans le cas de VEDIF, il fonde, renouvelle ou renforce l’idée pour les pouvoirs publics de faire appel aux acteurs privés pour gérer l’eau. Réaliser une généalogie des IP permet de saisir les processus de rationalisation dans lesquels s’inscrivent les catégories d’IP à chaque période. Au regard de la longue durée, les fonctions des IP apparaissent imbriquées dans des processus de rationalisation, d’objectivation de la valeur de l’eau qui les dépassent. Dans quelle mesure cette nouvelle perspective sur les IP permet-elle de reconsidérer leurs rôles ?Ainsi, les IP en tant qu’outil de gestion jouent une triple fonction : cognitive, médiatrice et organisatrice. Ils produisent des savoirs, des connaissances. Ils jouent les intermédiaires entre différents acteurs tout en médiatisant, en visibilisant un pan de l’activité du service de l’eau. Parce qu’ils sont constitutifs et constitués par des liens entre les différents acteurs de la gestion de l’eau, tout en intégrant de nouveaux savoirs, ils définissent et renouvellent en permanence ce qu’est la bonne gestion de l’eau, sa valeur, ses valeurs. Ils produisent l’organisation et, en sont simultanément le produit. / Through an extended case study, the value of water is studied in terms of long-term water management assessment (1853-2017). Starting point: in 2006, the Syndicat des Eau d'Ile de France (SEDIF) called into question the contractual continuity since 1923 with Veolia (ex-Compagnie Générale des Eaux). Finally, Veolia wins the tender in 2010. A new entity is created, Veolia Eau D'Ile de France (VEDIF), but questions remain.Through an action-research, faced with the company's questioning about its economic impact, the intellectual construction of a management situation and then a situation of evaluative tension integrate Veolia's questioning with that of external actors : how to do it profits and make to the benefit of the user ? What is the use of Veolia and for who is it working ? What is its purpose? In this context, a management object seems to be crucial : a system of 168 performance indicators (PI). The good achievement of IP by VEDIF contributes directly to remuneration. To what extent does PI provide value for water and contribute to it management ?The implementation of IP within VEDIF induces unexpected effects which, for some of the employees, generates a crisis of meaning. Ethnographic observation and interviews lead to the finding that the employees of the company do not know or forget the context in which the IPs emerged, the way in which they evolved. Making history of this system of performance indicators then becomes a necessity to understand its meaning in the long run (1853-2017).By setting up the IP system, VEDIF managers await logical and rational results. Or, IPs generate unexpected effects. In particular, new actors are performed by IPs. They emerge at three levels of analysis: intercommunal with the creation of the Syndicate in 1923, the firm with the construction of the figure of the client in the 1990s and, the service of sustainable development with the discovery of bio-tracers (butterfly, bat) and the emergence of an ecosystem of actors around biodiversity (consultants, auditors and experts).An IP is created to cope with a problem that needs to be solved. As time goes on, IPs accumulate and some of them come into conflict with others. But they only make sense within a whole whose history remains to be told. Beyond figures and accounts, to grasp their meaning, it is important to tell the story. Inspired by Foucault, the genealogy of the IP reveals three regimes of the value of water: hygienist and scientific, technical and engineering, managerial and bureaucratic. These regimes are not mutually exclusive: the hygienist and scientific regime coexisted with the technical and engineering regime in the 1980’s-1990’s. Nevertheless, in each period a regime is dominant. In the case of VEDIF, it creates, renews or restrengthens the idea for public authorities to call on private operators to manage water. Realizing the genealogy of IP allows to understand the processes of rationalization under which each IP categories are in each period. In the long-term, the functions of the IPs appear to be embedded in processes of rationalization, of objectification of the value of the water that go beyond them. To what extent does this new perspective on IPs help to reconsider their roles?IPs as a management tool play a triple function: cognitive, mediator and organizer. They produce knowledge. They act as intermediaries between different actors and, in the meantime, mediatize by visibilizing a part of the activity of the water service. Because they constitute and are constituted by links between the different actors of water management, while integrating new knowledge, they define and constantly renew what is good water management, its value, its values. They produce organization and, at the same time, are produced by it.

This diploma thesis deals with the area of software testing, more precisely with the topic of managing test results. The aim of this work is to find, set up and implement a system that complements the missing functionality of the TMT tool, which is going to replace the Nitrate tool in Red Hat as a test management system. The content of this work is a basic introduction to the tools Nitrate, TMT and other technologies used in Red Hat. Furthermore, the work presents the current state of the test infrastructure and collected user requirements for a new system for managing test results. Subsequently, the ReportPortal tool is introduced as a system for test results management and the missing functionality is defined. The rest of the work is devoted to setting up the system itself and implementing the missing functionality, along with implementing the infrastructure needed to import test results into ReportPortal. The work describes the method of deploying the system in use and feedback from users. The deployed system is evaluated and its further possible improvements are discussed.

In Sweden, all employers are obligated to provide occupational health services that prevent and eliminate health risks in the workplace. Risk assessment is one of the recommended procedures of systematic work environment management that employers shall conduct to investigate the occurrence of workplace risks. However, implementation of systematic risk management tools might be challenging for employers because it requires certain organizational preconditions such as enough OHS skills, resources, management commitment or a good workplace climate because these preconditions might facilitate or hinder the implementation. To support the implementation of risk management tools, the organizational readiness for change can be assessed. This master's thesis was written in collaboration with LKAB, the Swedish company operating in the mining industry. Specifically, the aim was to assess the organizational readiness of the worksite LKAB Malmberget for initiating the implementation of the RAMP risk assessment tool. The organizational readiness was evaluated based on the modified theoretical model which was created by combining existing theoretical concepts about organizational readiness for change together with the findings from the empirical pre-study conducted with two ergonomists who worked with the RAMP tool implementation in the Swedish company Scania. The research method was a case study, the data were collected by semi-structured interviews and analysed through directed qualitative content analysis. The evaluation resulted in the identification of facilitating and hindering aspects of organizational readiness. The organizational facilitating factors for RAMP tool implementation were identified as - sufficient organizational resources for work environment activities; high management commitment to improving work environment; good organizational climate for employees' participation in work environment routines; well-integrated technological system for risk reporting; and workers' positive experience with previously done work environment changes. The organizational hindering aspects for RAMP tool implementation were identified as - the prevalence of reactive approach in the systematic work environment management; lack of usage of standardized risk assessment tools, lack of OHS expertise in the execution of the work environment routines; ergonomics was not integrated into the work environment management; top management's tendency to support work environment interventions with clear benefits and timelines. Finally, the evaluation of organizational readiness resulted in the development of practical recommendations for the worksite which could be supported and initiated for the RAMP tool implementation.

Based on an interdisciplinary literature review, the authors propose the Communication Business Model (CBM) as a new management approach for corporate communications. To this end, pertinent definitions, frameworks and typologies of business models are analyzed and combined with insights from corporate communications literature. The CBM outlines the generic architecture of business models for communication departments. Such models describe the basic principle of how such a unit operates, what services and products it provides, how it creates value for an organization and what revenues and resources are allocated. Relevance: The question of whether and how communication departments contribute to organizational value creation has rarely been addressed in research. Such evidence is crucial, however, as communications competes internally with other functions (e.g. marketing and human resources) for budgets and staff. This article fills the gap by applying the business model concept, an established approach from management theory and practice, to communication units. Practical implications: The CBM can be used as a management tool to analyze, explain and innovate communication management in organizations. It is a fertile approach for communication practitioners to make the work of their department visible and to position themselves internally and externally.

[pt] O presente trabalho teve como objetivo desenvolver um modelo de maturidade, que pudesse contribuir para a identificação do estágio em que se encontram indústrias de grande porte, nos processos de gestão e engajamento com stakeholders relacionados à sustentabilidade corporativa. Uma revisão da literatura e análise de 15 (quinze) documentos, entre índices, métricas, padrões e recomendações de mercado, sobre temas de sustentabilidade corporativa, foi realizada para levantamento dos dados. Existe um hiato entre a Teoria de Stakeholders e as práticas empresariais, mesmo em organizações que inseriram o conceito de valor compartilhado nas suas diretrizes estratégicas. As pesquisas realizadas mostram que, seja por propósito, por busca de vantagem competitiva, por busca de transparência e reputação ou por pressões de mercado e da sociedade, as empresas devem considerar as demandas e interesses dos diferentes stakeholders na estratégia e na tomada de decisão. Foi elaborada uma ferramenta para operacionalizar o modelo de maturidade desenvolvido. As principais conclusões são: há carência de ferramentas e modelos de identificação do estágio de maturidade, em aspectos de sustentabilidade corporativa, que integrem os processos de gestão e de engajamento com stakeholders; que as referências pesquisadas analisam a gestão e engajamento com stakeholders como um processo que acontece e evolui em estágios; que embora o modelo tenha sido concebido com propósito de ser escalável, algumas calibrações podem ser necessárias; que o modelo de maturidade proposto pode apoiar empresas que, genuinamente, acreditam que o capitalismo de stakeholders não só é viável, mas necessário para o verdadeiro desenvolvimento sustentável. / [en] The aim of this study was to develop a maturity model that could help identify the stage reached by large-scale industries in their stakeholder management and engagement processes related to corporate sustainability. To gather data, it was performed a literature review and analysis of 15 (fifteen) documents, including indices, metrics, standards and market recommendations on corporate sustainability issues. There is a gap between stakeholder theory and business practices, even in organizations that have included the concept of shared value in their strategic guidelines. The research carried out shows that, whether out of purpose, aiming for competitive advantage, a quest for transparency and reputation or financial market and society pressure, companies must consider the demands and interests of different stakeholders in their strategy and decision-making. This work proposes a tool to operationalize the maturity model developed. The main conclusions are: there is a lack of tools and models for identifying the stage of maturity for corporate sustainability aspects, which integrate the processes of management and engagement with stakeholders; the references researched consider stakeholder management and engagement as a process that takes place and evolves in stages; although the model was designed to be scalable, some adjustments may be necessary; the maturity model proposed can support companies that genuinely believe that stakeholder capitalism is not only viable, but necessary for true sustainable development.

Verksamhetsstyrning är centralt för alla organisationer. En populär metod är Balanced Scorecard (BSC) men hur detta bör anpassas och användas råder det delade meningar om. Sedan tidigare finns det många studier om själva implementeringsfasen och därav ämnar denna studie att undersöka bibehållandet av BSC. Erfarna ledare med lång erfarenhet kring BSC står i centrum och vad de anser är viktigt för att upprätthålla balanserad verksamhetsstyrning samt vilka motiv som ligger bakom. Vi genomförde en kvalitativ studie, där målstyrt urval med kriteriestyrd inriktning i huvudsak tillämpades. Fem personer i ledande befattning intervjuades utifrån deras erfarenheter av att jobba med BSC. Intervjuerna spelades in, transkriberades och kodades för att sedan analyseras genom en teoretisk analysmodell. Denna modell har vi själva skapat genom att sammanställa meningsskiljaktigheter och luckor samt avsaknad av åsikter inom tidigare litteratur. Modellen användes sedan för att analysera empirin. Resultaten som kommit fram genom denna studie visar att det finns områden som påverkar, främjar och hämmar balanserad verksamhetsstyrning. Dessa behöver hanteras, kombineras och anpassas efter den egna verksamheten vidare visar studien att BSC är en metod som skapar förutsättningar för att bibehålla en balanserad verksamhetsstyrning, förutsatt att metoden används på rätt sätt. / Business Management is central to all organizations, a popular approach is the Balanced Scorecard (BSC), but how this method should be adapted and used prevails over shared opinions. There have been many previous studies on the actual implementation phase and therefore this study intends to investigate the maintenance phase of BSC. At the centre of this study is experienced leaders with extensive BSC experience and their views about which motives that are critical when successfully maintaining a balanced operations management.We conducted a qualitative study, in which a goal-driven selection with criteria-driven focus was mainly applied. Five people in senior positions were interviewed about their experience working with BSC. The interviews were recorded, transcribed and coded and then analyzed by a theoretical analysis model created by ourselves. The model was compiled by disagreements, gaps and lack of opinions in BSC literature and research articles. The model was then used to analyze the empirical data.The results that emerged from this study showed that there are areas that affect, promote and inhibit balanced operations management. These areas need to be handled, combined and adapted to their own operations, furthermore the study also shows that BSC is a method that creates conditions for sustaining a balanced business management, given that the method is used correctly. The study is written in Swedish.