This study examines the three-way interactive effects of organizational commitment¡B perceived environmental uncertainty and the perceived usefulness of the use of management accounting systems (MAS) information on the relationship of managerial performance. In addition, this research supplements the conclusion of Gul(1991), that is, the prospect of perceived environmental uncertainty can moderate the effect of the usefulness of MAS information leading to improved managerial performance was under the premise of managers with high organizational commitment. Our conclusion could also be regarded as the extension of the research of Mia and Chenhall (1994). The results indicate that aggregation characteristic of MAS information is the key characteristic of the interactive effects. The responses of 138 managers, drawn from manufacturing departments of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.

Para compreender o manejo tradicional e os efeitos da extraÃÃo de folhas imaturas de Copernicia prunifera H. E. Moore na Ãrea de ProteÃÃo Ambiental Delta do ParnaÃba, as prÃticas locais de manejo e os aspectos sociais, econÃmicos e culturais que o sustentam foram documentados. Por meio de entrevistas semi-estruturadas com artesÃos e extrativistas, investigaram-se os aspectos socioeconÃmicos, a percepÃÃo ambiental, e conhecimento tradicional da palmeira. De posse destas informaÃÃes, foram avaliadas o manejo tradicional e traÃaram-se experimentos nos quais se avaliou mensalmente os efeitos do extrativismo no desenvolvimento das palmeiras jovens e imaturas e o desempenho reprodutivo nos indivÃduos adultos reprodutivos. Apesar das artesÃs desenvolverem a mesma atividade e considerarem a palmeira importante em suas vidas, possuem percepÃÃes diferentes sobre o recurso explorado, muitas destas nÃo conservacionistas. Este achado evidencia a necessidade da promoÃÃo da educaÃÃo ambiental e uniÃo destes trabalhadores junto a ÃrgÃos ambientais a fim de traÃar estratÃgias para conservar Ãreas de carnaubais nativos. Com relaÃÃo aos efeitos do extrativismo da planta, foi verificado que o crescimento de indivÃduos jovens e imaturos nÃo foi afetado pelo manejo tradicional. O desempenho reprodutivo de palmeiras adultas foi afetado pela intensidade de extrativismo (25, 50 e 75%), apresentando produÃÃo de flores e frutos reduzidas, dos quais grande parte foram abortados. As sementes de palmeiras exploradas apresentaram reduÃÃo no tamanho e na taxas de germinaÃÃo. Os dados sugerem que a exploraÃÃo mensal da planta nÃo deve ultrapassar a 25%; que as Ãreas em que o extrativismo supere esta intensidade sejam respeitadas o perÃodo de pousio e que os extrativistas busquem Ãreas mais distantes das suas residÃncias para explorar, a fim de evitar a concentraÃÃo de exploraÃÃo, conciliando assim o extrativismo à conservaÃÃo ambiental. / To understand the traditional management and the effects of extraction of immature leaves of Copernicia prunifera H. E. Moore in Delta do ParnaÃba Environmental Protection Area the local management practices and the social, economic and cultural were documented. Through semi-structured interviews with artisans and extractive we investigated the socioeconomic, environmental perception and traditional knowledge of palm. In possession of information has been reviewed the traditional management and outlined experiments in which we assessed the effects of monthly extractive in the development in young and immature palm and reproductive performance in reproductive adults palms. The men and women are extractivists. Although craftswomen develop the same activity and consider palm important in their lives, have different perceptions about the resource exploited, many of these perceptions not conservationist. This finding shows the need to promote environmental education and union between artisans, extractive and environmental agencies to devise strategies to conserve areas carnaubais natives. Regarding the effects of the extraction, it was found that the growth of young and immature palms were not affected by traditional management. The reproductive performance of adult palms was affected by the intensity of extraction (25, 50 and 75%), with production of flowers and fruits reduced, most of which were aborted. The seeds of palm trees exploited decreased in size and germination rates. Our data suggest that the extraction of immature leaves of the palm should not exceed 25%. In areas where the extraction is above 25% is required fallow period. It is important that the extractive seek more distant areas of their homes to explore in order to avoid the concentration of exploration, thus reconciling extraction and environmental conservation.

VIEIRA, Irlaine Rodrigues. Subsídios para o extrativismo sustentável de folhas de carnaúba na APA Delta do Parnaíba, Piauí - Brasil, 2013. 100 f. : Dissertação (mestrado) - Universidade Federal do Ceará, Pró-Reitoria de Pesquisa e Pós –Graduação, PRODEMA - Programa de Pós-Graduação em Desenvolvimento e Meio Ambiente, Fortaleza-CE, 2013. / Submitted by Eric Santiago (erichhcl@gmail.com) on 2016-04-15T16:13:43Z No. of bitstreams: 1 2013_dis_irvieira.pdf: 5120090 bytes, checksum: c9160f4f7379ce2d8fa4c6d00bf928ed (MD5) / Approved for entry into archive by demia Maia (demiamlm@gmail.com) on 2016-04-18T13:30:10Z (GMT) No. of bitstreams: 1 2013_dis_irvieira.pdf: 5120090 bytes, checksum: c9160f4f7379ce2d8fa4c6d00bf928ed (MD5) / Made available in DSpace on 2016-04-18T13:30:11Z (GMT). No. of bitstreams: 1 2013_dis_irvieira.pdf: 5120090 bytes, checksum: c9160f4f7379ce2d8fa4c6d00bf928ed (MD5) Previous issue date: 2013 / To understand the traditional management and the effects of extraction of immature leaves of Copernicia prunifera H. E. Moore in Delta do Parnaíba Environmental Protection Area the local management practices and the social, economic and cultural were documented. Through semi-structured interviews with artisans and extractive we investigated the socioeconomic, environmental perception and traditional knowledge of palm. In possession of information has been reviewed the traditional management and outlined experiments in which we assessed the effects of monthly extractive in the development in young and immature palm and reproductive performance in reproductive adults palms. The men and women are extractivists. Although craftswomen develop the same activity and consider palm important in their lives, have different perceptions about the resource exploited, many of these perceptions not conservationist. This finding shows the need to promote environmental education and union between artisans, extractive and environmental agencies to devise strategies to conserve areas carnaubais natives. Regarding the effects of the extraction, it was found that the growth of young and immature palms were not affected by traditional management. The reproductive performance of adult palms was affected by the intensity of extraction (25, 50 and 75%), with production of flowers and fruits reduced, most of which were aborted. The seeds of palm trees exploited decreased in size and germination rates. Our data suggest that the extraction of immature leaves of the palm should not exceed 25%. In areas where the extraction is above 25% is required fallow period. It is important that the extractive seek more distant areas of their homes to explore in order to avoid the concentration of exploration, thus reconciling extraction and environmental conservation. / Para compreender o manejo tradicional e os efeitos da extração de folhas imaturas de Copernicia prunifera H. E. Moore na Área de Proteção Ambiental Delta do Parnaíba, as práticas locais de manejo e os aspectos sociais, econômicos e culturais que o sustentam foram documentados. Por meio de entrevistas semi-estruturadas com artesãos e extrativistas, investigaram-se os aspectos socioeconômicos, a percepção ambiental, e conhecimento tradicional da palmeira. De posse destas informações, foram avaliadas o manejo tradicional e traçaram-se experimentos nos quais se avaliou mensalmente os efeitos do extrativismo no desenvolvimento das palmeiras jovens e imaturas e o desempenho reprodutivo nos indivíduos adultos reprodutivos. Apesar das artesãs desenvolverem a mesma atividade e considerarem a palmeira importante em suas vidas, possuem percepções diferentes sobre o recurso explorado, muitas destas não conservacionistas. Este achado evidencia a necessidade da promoção da educação ambiental e união destes trabalhadores junto a órgãos ambientais a fim de traçar estratégias para conservar áreas de carnaubais nativos. Com relação aos efeitos do extrativismo da planta, foi verificado que o crescimento de indivíduos jovens e imaturos não foi afetado pelo manejo tradicional. O desempenho reprodutivo de palmeiras adultas foi afetado pela intensidade de extrativismo (25, 50 e 75%), apresentando produção de flores e frutos reduzidas, dos quais grande parte foram abortados. As sementes de palmeiras exploradas apresentaram redução no tamanho e na taxas de germinação. Os dados sugerem que a exploração mensal da planta não deve ultrapassar a 25%; que as áreas em que o extrativismo supere esta intensidade sejam respeitadas o período de pousio e que os extrativistas busquem áreas mais distantes das suas residências para explorar, a fim de evitar a concentração de exploração, conciliando assim o extrativismo à conservação ambiental.

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Dans le cadre de cette thèse, le chercheur a étudié l'impact de l’incertitude environnementale perçue tant sur le supply chain que les stratégies des entreprises et cela à travers diverses dimensions. Le terrain de l’étude concerne les entreprises Iraniennes productrices de générateur d’électricité. Les impacts de cette incertitude peuvent affecter la performance du supply chain et par voie de conséquence réduire la portée des stratégies de ces entreprises. L’objet de cette recherche est d’identifier les dimensions les plus pertinentes afin d’analyser leurs impacts sur la relation entre le supply chain et la stratégie de ces entreprises. La question de recherche est : Quels sont les principaux impacts des facteurs de l’incertitude environnementale perçue par les entreprises Iraniennes produisant des générateurs d’électricité et comment affectent-ils la relation entre le supply chain et la stratégie de ces entreprises ? Dans un premier temps une revue de la littérature a permis de définir et de caractériser le concept « d’incertitude environnementale perçue ». Et d’expliquer comment la relation entre le supply chain et la stratégie pouvait être affectée par les dimensions qui aractérisent l’incertitude environnementale perçue. Dans un deuxième temps une étude exploratoire menée auprès des managers a permis de compléter cette revue de la littérature et de construire un modèle conceptuel. . Fondé sur ce modèle conceptuel un questionnaire a été conçu et envoyé aux managers appartenant aux sociétés évoluant dans le domaine de la production des générateurs en Iran. Après un traitement quantitatif des données, les résultats montrent que toutes les entreprises connaissent des risques et des incertitud s dont les sources sont les suivantes : La demande; la prévision; la perturbation; les sanctions; les embargos; les droits de douane; les impôts; la politique; les relations diplomatiques; les questions juridiques; la volatilité de Gestion du remplacement ; la fluctuation de taux de change; l’inflation; la ondialisation, et la Macro Économie. Chacune de ces sources impacte les stratégies des sociétés soit à travers un ou plusieurs léments de la stratégie du Supply Chain soit ceux de la stratégie de l’entreprise. Par conséquent les incertitudes environnementales affectent tant les stratégies du Supply Chain que les stratégies des entreprises. Après le traitement des données, un modèle est proposé pour montrer les impacts directs et indirects de l’IEP (l'incertitude environnementale perçue) sur les SCS (Stratégies du Supply Chain) et sur la SE (la stratégie de l’entreprise). Il montre que la relation entre lastratégie du Supply Chain et la stratégie de l’entreprise est impactée par des incertitudes environnementales perçues (IEP). Lorsque l’IEP est élevée, l'ajustement entre ces stratégies devient très difficile puisqu'il n'y a plus que 68 % d’impact sur le CBS (company business strategy). Le modèle montre, par contre, que lorsque l’IEP est faible, l’IPEU (Impact de l'incertitude environnementale perçue) sur à la fois la SCS et la SE sont similaires et la moyenne correspond avec exactitude à 0,001. / In this Ph.D. dissertation, the researcher has studied the impact of perceived environmental uncertainties from various dimensions on the supply chain and business strategies of Iranian manufacturing companies in the power generation section. The impacts of PEU can generate lots of problems in their supply chain performance and the company’s business strategies. Therefore, it is significant to recognize the dimensions of PEU and related impacts. This research is conducted to recognize of the dimensions of perceived environmental uncertainty (PEU) and investigate their impacts on the fit between the supply chain strategy and the company’s business strategy of Iranian power generation equipments manufacturing firms. The main question of the research is “What are the main impacts of Perceived Environmental Uncertainty’s (PEU) dimensions for Iranian power generation equipments manufacturing firms and how they affect the Fitbetween Supply Chain Strategy (SCS) and Company’s Business Strategy (CBS)?". In this research, in the first step literature review is implemented broadly to define the related dimensions of PEU and in order to find the appropriate model to explain how the strategic fit could be influenced by the PEU’s dimensions through an exploratory survey via semi-structure and in-depth interviews among related managers in the case to design the appropriate theoretical model. In the next step, an exploratory survey is done by submitting a questionnaire as a survey tool among the case and its subsidiaries and implementing the quantitative statistical research based on the answer sheets by analyzing thecollected data to derive the conclusions. Applicable questionnaire to be used in the main part of survey by distributing the questionnaires among the multi cases in the same field and applied the quantitative research based on the answer sheets to find the results. The data arecollected and analyzed to derive the conclusions.This research implies that all businesses are surrounded with lots of risks and uncertainties. The environmental uncertainties could be caused by several sources which they are studied among the defined population in manufacturing companies in power generation felid in Iran. The environmental uncertainties could be perceived through several aspects such as Demand; Forecasting; Disruption; Sanctions; Embargo; Tariffs; Taxes; Political issues; Diplomatic relation; Legal Issues; Management Volatility (Replacement); Exchange-rate Fluctuating; Inflation; Globalization; Macro Economy and so on. Each of these indexes is impacting the company’s strategies via affecting one or more elements in the supply chain strategy or company’s business strategy elements. Therefore, the environmental uncertainties are affecting both supply chain strategies and the company’s business strategies. This research proposed a model to show how PEU impacts the SCS and CBS, directly and indirectly impacting their infrastructures. Then, it is explored that the supply chain strategic fit -fit means matching the supply chain strategies with the company’s business strategy- how is influenced by perceived environmental uncertainties (IPEU). Furthermore, when the PEU is high, the fit between these strategies is approximately lost, because there is 68% more impact on the CBS. Whereas the model shows when PEU is low, the IPEU are matching on the both SCS and CBS and their average become fit together with accuracy of 0.001. Besides, through this dissertation, there are proposed equations illustrating the relation between the indexes.

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