Made available in DSpace on 2016-04-25T18:40:41Z (GMT). No. of bitstreams: 1 Luiz Carlos Belo.pdf: 612411 bytes, checksum: 45554b524b26a7f1df083db7f2f18d68 (MD5) Previous issue date: 2009-10-01 / This research was motivated by a desire to perform specifically the administrative environment of small business company in Brazil, spot checking the organizations from the businesses standpoint of financial and accounting, when accounting services are outsourced and how the outsourcing strategy can affect the process of decision making. Another reason for the study was the report issued by the Brazilian Service to Support Micro and Small Enterprises, entitled "Contributing Factors and Survival Rates and Mortality of Micro and Small Enterprises in Brazil," which shows statistics about the economic and financial performance, survival rates, as well as the main causes of mortality for this type of business organization in our country, specifically in the period from 2003 to 2005. According to the report, one of the mortality factors of micro and small enterprises in Brazil is the lack of planning. Based on that our proposal it was to analyze the aspects related to the financial planning, addressing the strengths, benefits, efforts, weaknesses and risks of not planning financially an organization. Also the research presents the "small business" concept and the reasons for / to their existence. Likewise, it was analyzed the aspects of accounting, its history, its evolution over time, to the technological developments and their impact on small business and accounting service providers. The study seeks to contribute to the concept of outsourcing, focusing on business process outsourcing accounting, explaining the reasons for adopting this type of management strategy domestically. Theory the research it is supported by technical literature, in scientific papers, articles and specialized sites. The applicability is given through a case study involving two companies. A small consulting firm of information technology area, named as Company A, and a company that provides accounting services, called Company B. In this particular case, Company B is a service provider from Company A. The survey was conducted with questionnaires and the results of this it is that there is no process to develop and to monitor the financial planning for small businesses that outsource their accounting, answering the main research question. The results was based on evidences, such as: - lack of technical management of the company in accounting matters, one of the factors responsible for the outsourcing option, - lack of appropriate technical criteria to contract and outsource critical activities to its own operation; - establishing the lack of a mature process for the preparation and monitoring of financial planning. Positively, the survey revealed that Company A is aware about the benefits of the use and risks of not using the financial planning. Regarding Company B, has demonstrated not be prepared to provide services for the preparation and monitoring of financial planning, despite not being their own focus. Revealed the lack of technical expertise to conduct such a process, not showing awareness of the strengths, benefits, weaknesses and risks to prepare and deliver financial planning as part of its services portfolio, even for monitoring their own performance / Esta pesquisa foi motivada pela vontade de analisar especificamente, o ambiente administrativo da pequena empresa no Brasil, verificando in loco sua forma de organização do ponto de vista financeiro e contábil, quando os serviços contábeis são terceirizados, bem como a estratégia de terceirização pode afetar o processo de tomada de decisão. Outro agente motivador do estudo foi o relatório do Serviço de Apoio às Micros e Pequenas Empresas, intitulado Fatores Condicionantes e Taxas de Sobrevivência e Mortalidade das Micro e Pequenas Empresas no Brasil , que mostra dados estatísticos acerca do desempenho econômico-financeiro, das taxas de sobrevivência, assim como as principais causas da mortalidade deste tipo de organização empresarial em nosso país, especificamente no período de 2003 a 2005. De acordo com o relatório, um dos fatores de mortalidade das micro e pequenas empresas no Brasil é a falta de planejamento. Para tanto são analisados os aspectos relacionados ao planejamento financeiro, abordando a importância, os benefícios e, também, os esforços e riscos de não se planejar financeiramente uma organização. Apresenta-se o conceito de pequena empresa e os motivos de/para sua existência. Do mesmo modo são analisados os aspectos relacionados à contabilidade, sua história, sua evolução ao longo do tempo, até a evolução tecnológica e seus impactos na pequena empresa e nos prestadores de serviços contábeis. O estudo procura contribuir com o conceito de terceirização, discorrendo sobre o processo de terceirização contábil, sobre os cuidados e motivos para a adoção deste tipo de estratégia de gestão no Brasil. Metodologicamente foi realizado levantamento bibliográfico, em trabalhos científicos, artigos e sítios especializados. Sua aplicabilidade se deu por meio de um estudo de caso envolvendo duas empresas. Uma pequena empresa de consultoria na área de tecnologia de informação, denominada Empresa A, e uma empresa prestadora de serviços contábeis, denominada Empresa B. Neste caso específico, a Empresa B é prestadora de serviços da Empresa A. A pesquisa foi realizada com questionários e nos resultados obtidos foi possível concluir que não há elaboração e acompanhamento do planejamento financeiro para pequenas empresas que terceirizam a contabilidade, respondendo à questão problematizante da pesquisa. A conclusão foi embasada por evidências, tais como: - falta de conhecimento técnico da gestão da Empresa A, na matéria contábil, um dos fatores responsável pela opção de terceirização; - falta de critério técnico adequado para contratar e terceirizar atividades fundamentais para a sobrevivência da empresa; - constatação da inexistência de um processo maduro para a elaboração e acompanhamento do planejamento financeiro. Positivamente, a pesquisa revelou que Empresa A tem consciência dos benefícios da utilização e dos riscos da não utilização do planejamento financeiro. Quanto à Empresa B, esta demonstrou não estar preparada para prestar serviços de elaboração e acompanhamento de planejamento financeiro, em que pese não ser seu foco. Evidenciou falta de conhecimento técnico para a condução de tal processo, não demonstrando consciência quanto à importância, benefícios e riscos de preparar e oferecer o planejamento financeiro como parte do seu portfólio serviços, nem mesmo para acompanhamento do seu próprio desempenho

<p> </p><p>English abstract</p><p> </p><p> </p><p>The culture of hotel and restaurant work.</p><p>Dangerous for apprentices and students?</p><p>The study is based on a survey targeting 50 teachers at chef schools with good geographic distribution of 9 schools. Teachers answer questions on bullying and sexual harassment in the hotel and restaurant sector, and students practice shock in the meeting with the industry. Students face a hard and tough environment where it is expected that it will suffer a great deal of harassment and degrading treatment as part of a tradition. There seems to be a general but erroneous belief that the professional climate has improved. The study shows that this is not the case. The respondents replied that bullying is common in the industry, and 92% of vocational teachers indicated that students are affected by a practice shock. The study shows that the industry climate has to be tough, but it is stated at the same time be too tough. Schools management lacks understanding and insight into the unique professional culture that prevails.</p><p>Keywords: Culture, hotel and restaurant sector, bullying, harassment, students, apprentices, traineeships shock, outsourced public school</p><p> </p> / <p> </p><p>Sammanfattning</p><p> </p><p>Yrkeskulturen  i hotell och restaurangbranschen.</p><p>En fara för lärlingar och elever?</p><p> </p><p>Studien grundar sig  på en enkätundersökning riktad mot 50 yrkeslärare med god geografisk spridning på 9 skolor. Lärarna svarar på frågor om  mobbning och sexuella trakasserier i hotell och restaurangbranschen samt elevernas praktikchock i mötet med branschen. Eleverna står inför en hård och tuff miljö där det förväntas att man skall utstå mycket mobbning och kränkande behandling som en del av en tradition. Det tycks råda en allmän men felaktig uppfattning om att branschklimatet blivit bättre, studien visar att så inte är fallet. De tillfrågade yrkeslärarna svarade att mobbing är vanligt förekommande i branschen och 92% av yrkeslärarna uppger att elever drabbas av en praktikchock. Studien visar att  branschklimatet måste vara tufft men det uppges samtidigt vara  allt för tufft. Skolornas ledning saknar förståelse och insikt i den särpräglade branschkulturen som råder.</p><p> </p><p>Nyckelord: Branschkultur, restaurangbranschen, mobbing, kränkande behandling, elever, lärlingar, praktikchock, skolentreprenad  </p>

English abstract     The culture of hotel and restaurant work. Dangerous for apprentices and students? The study is based on a survey targeting 50 teachers at chef schools with good geographic distribution of 9 schools. Teachers answer questions on bullying and sexual harassment in the hotel and restaurant sector, and students practice shock in the meeting with the industry. Students face a hard and tough environment where it is expected that it will suffer a great deal of harassment and degrading treatment as part of a tradition. There seems to be a general but erroneous belief that the professional climate has improved. The study shows that this is not the case. The respondents replied that bullying is common in the industry, and 92% of vocational teachers indicated that students are affected by a practice shock. The study shows that the industry climate has to be tough, but it is stated at the same time be too tough. Schools management lacks understanding and insight into the unique professional culture that prevails. Keywords: Culture, hotel and restaurant sector, bullying, harassment, students, apprentices, traineeships shock, outsourced public school / Sammanfattning   Yrkeskulturen  i hotell och restaurangbranschen. En fara för lärlingar och elever?   Studien grundar sig  på en enkätundersökning riktad mot 50 yrkeslärare med god geografisk spridning på 9 skolor. Lärarna svarar på frågor om  mobbning och sexuella trakasserier i hotell och restaurangbranschen samt elevernas praktikchock i mötet med branschen. Eleverna står inför en hård och tuff miljö där det förväntas att man skall utstå mycket mobbning och kränkande behandling som en del av en tradition. Det tycks råda en allmän men felaktig uppfattning om att branschklimatet blivit bättre, studien visar att så inte är fallet. De tillfrågade yrkeslärarna svarade att mobbing är vanligt förekommande i branschen och 92% av yrkeslärarna uppger att elever drabbas av en praktikchock. Studien visar att  branschklimatet måste vara tufft men det uppges samtidigt vara  allt för tufft. Skolornas ledning saknar förståelse och insikt i den särpräglade branschkulturen som råder.   Nyckelord: Branschkultur, restaurangbranschen, mobbing, kränkande behandling, elever, lärlingar, praktikchock, skolentreprenad

Les services cloud offrent des coûts réduits, une élasticité et un espace de stockage illimité qui attirent de nombreux utilisateurs. Le partage de fichiers, les plates-formes collaboratives, les plateformes de courrier électroniques, les serveurs de sauvegarde et le stockage de fichiers sont parmi les services qui font du cloud un outil essentiel pour une utilisation quotidienne. Actuellement, la plupart des systèmes d'exploitation proposent des applications de stockage externalisées intégrées, par conception, telles que One Drive et iCloud, en tant que substituts naturels succédant au stockage local. Cependant, de nombreux utilisateurs, même ceux qui sont disposés à utiliser les services susmentionnés, restent réticents à adopter pleinement le stockage et les services sous-traités dans le cloud. Les préoccupations liées à la confidentialité des données augmentent l'incertitude pour les utilisateurs qui conservent des informations sensibles. Il existe de nombreuses violations récurrentes de données à l'échelle mondiale qui ont conduit à la divulgation d'informations sensibles par les utilisateurs. Pour en citer quelques-uns : une violation de Yahoo fin 2014 et annoncé publiquement en Septembre 2016, connue comme la plus grande fuite de données de l'histoire d'Internet, a conduit à la divulgation de plus de 500 millions de comptes utilisateur ; une infraction aux assureurs-maladie, Anthem en février 2015 et Premera BlueCross BlueShield en mars 2015, qui a permis la divulgation de renseignements sur les cartes de crédit, les renseignements bancaires, les numéros de sécurité sociale, pour des millions de clients et d'utilisateurs. Une contre-mesure traditionnelle pour de telles attaques dévastatrices consiste à chiffrer les données des utilisateurs afin que même si une violation de sécurité se produit, les attaquants ne peuvent obtenir aucune information à partir des données. Malheureusement, cette solution empêche la plupart des services du cloud, et en particulier, la réalisation des recherches sur les données externalisées.Les chercheurs se sont donc intéressés à la question suivante : comment effectuer des recherches sur des données chiffrées externalisées tout en préservant une communication, un temps de calcul et un stockage acceptables ? Cette question avait plusieurs solutions, reposant principalement sur des primitives cryptographiques, offrant de nombreuses garanties de sécurité et d'efficacité. Bien que ce problème ait été explicitement identifié pendant plus d'une décennie, de nombreuses dimensions de recherche demeurent non résolues. Dans ce contexte, le but principal de cette thèse est de proposer des constructions pratiques qui sont (1) adaptées aux déploiements dans les applications réelles en vérifiant les exigences d'efficacité nécessaires, mais aussi, (2) en fournissant de bonnes assurances de sécurité. Tout au long de notre recherche, nous avons identifié le chiffrement cherchable (SSE) et la RMA inconsciente (ORAM) comme des deux potentielles et principales primitives cryptographiques candidates aux paramètres des applications réelles. Nous avons identifié plusieurs défis et enjeux inhérents à ces constructions et fourni plusieurs contributions qui améliorent significativement l'état de l'art.Premièrement, nous avons contribué à rendre les schémas SSE plus expressifs en permettant des requêtes booléennes, sémantiques et de sous-chaînes. Cependant, les praticiens doivent faire très attention à préserver l'équilibre entre la fuite d'information et le degré d'expressivité souhaité. Deuxièmement, nous améliorons la bande passante de l'ORAM en introduisant une nouvelle structure récursive de données et une nouvelle procédure d'éviction pour la classe d'ORAM ; nous introduisons également le concept de redimensionnabilibté dans l'ORAM qui est une caractéristique requise pour l'élasticité de stockage dans le cloud. / Cloud services offer reduced costs, elasticity and a promised unlimited managed storage space that attract many end-users. File sharing, collaborative platforms, email platforms, back-up servers and file storage are some of the services that set the cloud as an essential tool for everyday use. Currently, most operating systems offer built-in outsourced cloud storage applications, by design, such as One Drive and iCloud, as natural substitutes succeeding to the local storage. However, many users, even those willing to use the aforementioned cloud services, remain reluctant towards fully adopting cloud outsourced storage and services. Concerns related to data confidentiality rise uncertainty for users maintaining sensitive information. There are many, recurrent, worldwide data breaches that led to the disclosure of users' sensitive information. To name a few: a breach of Yahoo late 2014 and publicly announced on September 2016, known as the largest data breach of Internet history, led to the disclosure of more than 500 million user accounts; a breach of health insurers, Anthem in February 2015 and Premera BlueCross BlueShield in March 2015, that led to the disclosure of credit card information, bank account information, social security numbers, data income and more information for more than millions of customers and users. A traditional countermeasure for such devastating attacks consists of encrypting users' data so that even if a security breach occurs, the attackers cannot get any information from the data. Unfortunately, this solution impedes most of cloud services, and in particular, searching on outsourced data. Researchers therefore got interrested in the fllowing question: how to search on outsourced encrypted data while preserving efficient communication, computation and storage overhead? This question had several solutions, mostly based on cryptographic primitives, offering numerous security and efficiency guarantees. While this problem has been explicitly identified for more than a decade, many research dimensions remain unsolved. The main goal of this thesis is to come up with practical constructions that are (1) suitable for real life deployments verifying necessary efficiency requirements, but also, (2) providing good security insurances. Throughout our reseach investigation, we identified symmetric searchable encryption (SSE) and oblivious RAM (ORAM) as the two potential and main cryptographic primitives' candidate for real life settings. We have recognized several challenges and issues inherent to these constructions and provided a number of contributions that improve upon the state of the art. First, we contributed to make SSE schemes more expressive by enabling Boolean, semantic, and substring queries. Practitioners, however, need to be very careful about the provided balance between the security leakage and the degree of desired expressiveness. Second, we improve ORAM's bandwidth by introducing a novel recursive data structure and a new eviction procedure for the tree-based class of ORAM contructions, but also, we introduce the concept of resizability in ORAM which is a required feature for cloud storage elasticity.

As part of the EU’s sustainable strategy in reducing emissions and combating climate change the EU introduced the Corporate Sustainability Reporting Directive (CSRD) in 2022. This directive requires the reporting of sustainability information from a significantly wider group of companies. The CSRD imposes higher demands on reporting and especially within a company’s Scope 3 transportation emissions. The study aims to identify and understand the challenges newly affected companies face in collecting and reporting scope 3 transportation emissions to comply with the CSRD. The study also intends to shed light on the resource and capability gaps that newly affected companies encounter and propose strategies and solutions to address these challenges. The study draws from institutional theory combined with are source-based view of a company to propose a hypothesis that companies face resource and capability gaps due to institutional pressure. The research methodology employed was exploratory multi-method qualitative research. The findings identified how companies, needing to adapt to the CSRD, perceived a regulatory institutional pressure in the form of new and higher requirements and demands now placed on them. In addition the exploration resulted in identification of external challenges, affecting companies ability to comply with the new legalization. Furthermore, internal and supplier challenges were discovered as factors within companies that affect their compliance. These highlighted the presence of resource and capability gaps within companies. In order to close these gaps, the study proposes several strategies and solutions together with a roadmap to address these challenges, ultimately guiding companies towards managing institutional pressures and enhancing their sustainable competitive advantage. Solutions regarding management and strategy as well as tangible operations were identified. These solutions and strategies include developing a sustainability culture within the organization, engaging with stakeholders through collaboration and communication efforts, and implementing technology solutions for data collection and analysis. The study can potentially be utilized by companies to navigate useful solutions when trying to comply with the CSRD. Additionally, the study contributes to guiding companies towards a future position of managing institutional pressure while enhancing their sustainable competitive advantage. Companies are encouraged to shift and transform their viewpoint of complying with the institutional pressure of CSRD from a compliance-focused approach towards a corporate social responsibility-driven sustainable approach with long-term value development. The study thus contributes with a new perspective by highlighting how complying with sustainability reporting can become a tool for advancing corporate responsibility and contributing to a more sustainable development and responsible business landscape.

[pt] O objetivo da dissertação é propor um modelo de elicitação do conhecimento tácito em gestão contratual de serviços terceirizados (GCST), visando reutilizá-lo em processos decisórios e na resolução de problemas desta área de gestão. Busca-se demonstrar a aplicabilidade do modelo mediante o desenvolvimento de um estudo empírico junto a uma das gerências de GCST de uma empresa do setor de óleo e gás. A metodologia compreendeu: (i) revisão bibliográfica e análise documental sobre os temas centrais da pesquisa; (ii) análise de conteúdo dos modelos, métodos e técnicas para elicitação de conhecimento tácito nas organizações em geral; (iii) desenvolvimento de um modelo conceitual para elicitação de conhecimento tácito em GCST, empregando métodos multicritério de apoio à decisão em duas de suas fases; e (iv) demonstração da aplicabilidade do modelo conceitual, mediante a realização de um estudo empírico em uma das gerências de GCST de uma grande empresa do setor de óleo e gás. O estudo empírico demonstrou ser viável elaborar planos de elicitação de conhecimento tácito em gestão contratual de diferentes tipos de serviços terceirizados (ST) demandados por aquela gerência. Destaca-se como principal resultado desta pesquisa um modelo inovador de elicitação de conhecimento tático em GCST, que poderá ser aplicado por organizações que buscam a excelência em gestão contratual de serviços terceirizados. Para a empresa do setor de óleo e gás na qual foi desenvolvido o estudo empírico, a implementação de planos de elicitação do conhecimento tácito cobrindo todos os tipos de serviços terceirizados por ela demandados contribuirá para maior eficiência na gestão de contratos e fortalecimento de suas competências nessa área, com impactos na competitividade, criação/captura de valor e inovação no âmbito da empresa. / [en] The objective of the dissertation is to propose a model for eliciting tacit knowledge in contract management of outsourced services (CMOS), aiming to share and use it in decision-making processes and in solving problems in this management area. It seeks to demonstrate the model s applicability by developing an empirical study with one of the contract managers of a company in the oil and gas sector. The methodology comprised: (i) bibliographical review and documental analysis on the central themes of the research; (ii) content analysis of models, methods and techniques for eliciting tacit knowledge in organizations in general; (iii) development of a conceptual model for eliciting tacit knowledge in CMOS, integrating multicriteria decision-making methods in two phases of the model; and (iv) demonstration of the applicability of the conceptual model, by carrying out an empirical study in one of the contract management areas of a large company in the oil and gas sector. The empirical study demonstrated that it is feasible to elaborate plans to elicit tacit knowledge in contract management of different types of outsourced services (OSs). The main result of this research is an innovative model for eliciting tactical knowledge in CMOS, which can be applied by organizations seeking excellence in contract management of outsourced services. For the oil and gas company in which the empirical study was developed, the implementation of tacit knowledge elicitation plans covering all types of required outsourced services will contribute to enhance efficiency in contract management and strengthen its competencies in CMOS, with impacts on its competitiveness, value creation/capture, and innovation.