The hypothesis that self-handicapping is used differentially by men and women was examined in a naturalistic setting. It was expected that the importance of an exam would be a better predictor of self-handicapping for men, whereas stress was predicted to be a better indicator of self-handicapping for women. College students were assessed the class period prior to a mid-term exam. Participants completed a packet of questionnaires that assessed level of stress, self-handicapping tendencies, anticipated handicaps, perceived importance of the exam, the consequences of their performance (i.e. success or failure), and expected performance. The results did not support the hypotheses. However, there is some evidence that the process of self-handicapping is different for men and women. Discussion focuses on explanations for the lack of hypothesized gender interactions, the self-protective utility of self-handicapping and construct validity of the Self-Handicapping Scale (SHS). / Department of Psychological Science

Using organizational theory, this research study examines whether a firm's business strategy influences the ethical culture and climate within the organization, and thus explains why a firm's business strategy may ultimately contribute toward an increased risk of financial misreporting. This study develops from recent research which finds that companies following an innovative, risk-oriented Prospector business strategy are significantly more likely to experience financial reporting irregularities, despite increased audit effort levels. To examine the research question, both survey and archival methods are employed. Using a large-scale research survey, I find two subset groups of Prospector firms where a smaller (larger) group is significantly associated with a less (more) ethical culture and climate, which offer insights into why companies following a Prospector business strategy continue to experience irregularities despite auditors' efforts. Results suggest auditors may not be able to distinguish between the two sets of Prospectors and thus may direct higher audit efforts too generally at Prospector firms rather than at the smaller set of firms with less ethical cultures and climates?i.e., firms more prone to rationalizing less ethical behavior. I also find that firms pursing a second type of strategy, a transitory Reactor strategy, are consistently associated with a negative ethical culture and climate. For a subset of public companies which can be linked to archival data, I find evidence to suggest that companies with less (more) ethical climates are associated with an increased (reduced) risk of financial misreporting while controlling for incentive and opportunity factors. I continue to find evidence that companies following a Prospector business strategy are associated with greater risks of misreporting, confirming prior research. Altogether, my findings suggest several antecedents for firms experiencing greater risk of financial statement misreporting and provide evidence regarding the third leg of the auditing fraud triangle (rationalization).

Orientador: Vladimir Antonio Paulon / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil / Made available in DSpace on 2018-08-03T18:53:27Z (GMT). No. of bitstreams: 1 Penteado_AdilsonFranco_D.pdf: 7398175 bytes, checksum: 20038ad44844bf72395a04bea7854d03 (MD5) Previous issue date: 2003 / Resumo: o presente trabalho de cunho tecnológico propõe o gerenciamento total do empreendimento, desde a fase de planejamento (projetos, tecnologia e suprimentos) até a execução (organização da produção e gestão da mão-deobra) como instrumento efetivo para seu sucesso, utilizando o sistema construtivo racionalizado em alvenaria estrutural de blocos de concreto. Este sistema, comparado aos processos tradicionais é extremamente vantajoso em termos de custo e prazo, mas eu processo produtivo ainda precisa ser aperfeiçoado e para tanto apresenta-se o gerenciamento como a ferramenta para se alcançar a melhoria da produtividade e qualidade na produção da edificação. O gerenciamento da construção de um edifício de 16 pavimentos foi o meio utilizado para aplicação dos procedimentos, técnicas e avaliações, onde foi comprovado que esta ferramenta é essencial para o sucesso do empreendimento. As diretrizes e recomendações práticas apresentadas são de grande valia para o gerenciamento de novos empreendimentos / Abstract: The present work of a technological matrix considers the enterprise total management since the planning phase (projects, technology and supplies) until its execution (production organization and workmanship management) as an effective instrument for its success, using the rationalized constructive system in structural masonry of concrete blocks. This system, compared to the traditional processes is extremely advantageous in terms of cost and time, but its productive process stil needs to be improved and for such a way the management is presented as the toei to reach the improvement of the productivity and the quality in the construction production. The management of the 16 floors building construction, was the way used for the procedures application, techniques and evaluation, where it was proved that this toei is essential for the enterprise success. The presented lines of direction and pratical recommendation, are of great value for the management of new enterprises / Doutorado / Edificações / Doutor em Engenharia Civil

This master’s thesis deals with manufacturing and logistic issues of low voltage cabinets produced by ProCS, s.r.o. company. The aim is to design and evaluate manufacturing and assembling process rationalization proposal. The proposal is based on familiarization with technological process of cabinet's manufacturing. Becoming familiar with manufacturing and assembling process of marshalling and system cabinets made it possible to find an opportunity of rationalization through automation of selected assembling processes. Automation of striping and crimping process is possible through suitable crimping machine. Situation before and after rationalization is economically interpreted and evaluated using break even point analysis. Through mentioned rationalization arrangement it is possible to improve manufacturing flexibility, reduce lead times and cut down manufacturing costs.

The aim of this work is to rationalize the production process of the components produced by the actuator AVEKO Ltd. By analyzing the current state of identified weaknesses and proposals for amendments were made to increase volume and production efficiency. The following amendment has been prepared an economic evaluation and overall evaluation of the work.

In the introductory part of the thesis, there is a description of machining technologies used in the production of body. This is followed by a detailed analyse of the current technology of production of this component with an emphasis on finding its problematic parts, including a proposal of the options of the rationalization. After the methods of rationalization assesment, a new technological process was developed and the alternative tools were proposed. Considerable time and money savings were achieved by this rationalization. In the discussion section, there were designed some options of solving problems arising during the installation of this rationalization into working.

The diploma thesis focuses on rationalization of manufacturing processes in company Honeywell Safety Products Partizanske s.r.o.. Main target is to track actual state of processes, which are connected to manufacturing activity, search for reasons of collisions and try to minimize or eliminate them. By designing of multiple optimization solutions, evaluating of data and after applying best-fitted solution can be collision eliminated on purpose. These solutions are exposed to economic analyse and possible share with Company. Economic perspective can help to easier identify which of solution could have bigger impact after implementation to support prosperity of mentioned company.

In this dissertation, I explore global diffusion, rationalization, and the role global professionals play within both these processes. The main question I explore in this dissertation is: What role do global professionals play in the global diffusion and rationalization of formal structures? Within global diffusion studies, professions and professionals feature prominently. However, the literature says little about how formal structures become rationalized or, in other words, the process by which organizations, principles, and practices are rationalized. In addition, the specific, concrete ways that global professionals contribute to and partake in this diffusion is left relatively vague. My dissertation fills this gap in the literature. To do this, I focus on the new global professional field of transitional justice and, specifically, the diffusion and rationalization of truth commissions, a main mechanism of transitional justice. I draw on ethnographic and archival data derived from a year of internship within a leading transitional justice organization that works on truth commissions. I discuss the unintentional role that values play in provoking global professionals to rationalize and the consequences this rationalization has had on the diffusion of truth commissions, the values and culture of the organization, and the identity of the professionals. Theoretically, the dissertation contributes to scholarship on global diffusion and global professionals, specifically world polity theory. Empirically, the dissertation illuminates possible pitfalls non-profit organizations may fall into that subvert their foundational values and therefore offers a different approach to understanding organizational 'failures' and their potential fixes. Throughout the dissertation, I hope to highlight the import of values, both in being a driving force behind social action and within organizations, particularly those with humanitarian objectives. I also aim to make clear the precariousness of values and thus the critical need to think seriously about how they can be maintained as organizations grow, mature, and diffuse principles and practices.

Il s’agit de renouveler la lecture des quatre textes de Rousseau dans la perspective de la consolation, et de déterminer les enjeux historiques, philosophiques et littéraires de l’exigence de consolation chez l’auteur.La Lettre à Voltaire essaie, par une interprétation originale de l’optimisme, la réconciliation de sa philosophie critique et de sa foi, d’une part, et d’autre part, de l’idéal antique et de l’idéal chrétien de la consolation. Mais il s’avère que cette synthèse est insuffisante, et ce fait trahit la position difficile de Rousseau sur la consolation traditionnelle.La Nouvelle Héloïse découvre l’implication du dysfonctionnement de la consolation chez le sujet moderne. Notre tentative de lire le roman épistolaire du point de vue de la consolation vaine du héros éclaire un moment existentialiste de la subjectivité dans sa résistance à la consolation.Le sujet qui définit son existence par la difficulté d’être consolé cherche une nouvelle rationalisation de son état. En ce sens, une lecture comparative du livre I des Confessions avec le livre IV de l’Emile montre la tentative de consoler une conscience malheureuse par une reconstitution génétique du moi sans se référer à un modèle extérieur.Au bout de ces tâtonnements exigeants mais révélateurs, les Rêveries ne se donnent pour la consolation ultime de Rousseau qu’en radicalisant les éléments consolateurs précédents et qu’en exprimant cette radicalisation par une radicalisation double de la solitude. En sondant l’abîme de la subjectivité moderne dans son état-limite, Rousseau s’interroge sur une condition essentielle du sujet moderne qu’est l’inconsolable. / The objective is to reinterpret four of Jean-Jacques Rousseau's texts through the facet of consolation; and to determine historical, philosophical and literary implications of the search for consolation in his writings.Letter to Voltaire details Rousseau’s efforts to reconcile not only the conflict between his critical thought and his faith through the interpretation of the optimism, but also the dichotomous nature of ancient and Christian ideals of consolation. But the synthesis turns out to be insufficient, revealing his difficult position on traditional consolation.In New Héloïse, Rousseau discovers the prevalence of consolatory dysfunction in the modern subject. Our attempt to read the epistolary novel from the perspective of vain consolation for the hero underscores the hero's resistance to consolation and, thereby, illuminates the existentialist essence of subjectivity.The subject, whose being is defined by his inconsolability, looks for a new rationalization of his state. In this sense, our comparative reading of the first book of Confessions with book IV of Emile shows an attempt to console the misery of his consciousness through the reconstitution of self without referring to any external model.After these demanding but revealing searches for comfort, the last consolation of Reveries radicalizes the preceding elements of consolation through a double-stylistic radicalization of solitude. Marking the abyss of modern subjectivity in its limited situation, Rousseau examines the intrinsic condition of the inconsolable modern subject

The purpose of this study is to investigate modernity as a phenomenon in the history of ideas, and specifically to problematize its strict delimitation between the categories of philosophy and poetry. The foundation of the study consists of a comparative analysis of the fragments of pre-Socratic philosopher Heraclitus and of the Swedish poet Lars Norén, functioning as examples of these respective categories. This is achieved with the help of the theoretical abutments offered by Plato, Sven-Eric Liedman and Iain McGilchrist. The conclusion of the study is that there has been a cultural shift in the Western world since antiquity pertaining to a certain form of philosophizing activity, and that 'the old way' of exploring physics in many ways is the same as 'the new way' of creating poetry.