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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

A internacionalização do Banco do Brasil: produtos e serviços financeiros do Brasil para o mundo / Internationalization of the Banco do Brasil: financial products and services from Brazil to the world

Scaramussa, Giovana Leão Borin 30 November 2010 (has links)
For the sake of globalization was possible to verify not only the transit of goods but a range of services which can sometimes manage them or can sometimes be offered exclusively. Theories which used to place the product as the center of analysis began also offering valuable insights for the third sector generating new opportunities for review. The focus of this thesis, directed to financial services and represented by the banking market, comes from what is presented as a tendency, not only in academia but also in transactions in the world today. Additionally, the strategic management of bank´s internationalization has not been object of systematic research, especially in Brazil where the sector stands out as what attracts the foreign investors' confidence to the country. The national banking system is solid, competitive, technologically advanced, modern and transparent which becomes a model for the rest of the world. Banco do Brasil was chosen because of its type (mixed-economy), experience, strength, strong brand, as well as his contribution to the history and present of the country. It has achieved the oldest international movement in Brasil which can contribute to a revealing thesis. Considering the aspects mentioned, is appropriated to say this case study aimed to know the history of the Banco do Brasil´s internationalization and also to understand how it, a large store of financial products and services, equalizes it strategies for global standardization and local adaptation in the process of international expansion. In search of answers to these questions were interviewed by telephone people directly involved, and were used semi-structured questionnaires. The development of this study also included a reading of the Day´s (1990) matrix analysis, which highlights some strategic elements that can be assessed at the time a company must decide whether (and how should) compete in global markets: Strategic Orientation, Marketing, Operations and Technology, Human Resources and Sustainability. Based on the results, could be inferred that the analyzed bank's strategy is characterized as transnational, according to the Hill´s (1997) concept. In addition to this data collection and analysis was aimed to experience the perception of the major leaders of the Banco do Brasil about the performance of internationalization by completing a questionnaire, sent it by email. Probably due to the many recent changes arising from the process´ intensification, the aspects evaluated around the Bank´s international performance did not have a consensus by the managers. Data analyzed through documents, content and categories indicated that Banco do Brasil has shown a slow international expansion over the nearly 70 years of his path but today the goals suffered a major boost. The greater consensus, indeed, is in the efforts directed at transforming the institution into a global bank. / Com a globalização, passou-se a verificar não somente o trânsito de bens. Mas, de uma gama de serviços que, ora podem os acompanhar, ora podem ser oferecidos exclusivamente. Teorias que colocavam o produto como centro de análise passaram, também, a oferecer valiosos insights para o terceiro setor, gerando novas oportunidades de estudo. O enfoque deste trabalho, direcionado aos serviços financeiros e representado pelo mercado bancário, advém do que se apresenta como tendência, não só na comunidade acadêmica, mas, também, nas transações mundiais da atualidade. Adicionalmente, a gestão estratégica da internacionalização de bancos não vem sendo objeto de investigação sistemática, especialmente, no Brasil, onde o setor se destaca como um dos que mais atraem a confiança dos investidores externos no País. O sistema bancário nacional é sólido, competitivo, tecnologicamente avançado, moderno e transparente, tornando-se modelo para o restante do mundo. O Banco do Brasil foi escolhido pelo seu tipo (economia mista), experiência, solidez, marca forte, bem como pela sua contribuição para a história e atualidade do País, tendo concretizado o movimento internacional mais antigo do País o que pode contribuir para um estudo revelador. Considerando os aspectos mencionados, através do presente estudo de caso, almejou-se conhecer o histórico de internacionalização do Banco do Brasil e entender como ele, uma grande loja de produtos financeiros e serviços, equaliza suas estratégias de padronização global e de adaptação local no processo de expansão internacional. Em busca de respostas para estas questões, foram entrevistadas, por telefone, pessoas envolvidas diretamente. Para tanto, utilizaram-se questionários semi-estruturados. O desenvolvimento do estudo contou ainda com uma releitura da matriz de análise estratégica de Day (1990), que realça alguns elementos estratégicos que podem ser avaliados no momento em que uma empresa decidir se deve (e como deve) competir em mercados globais: Orientação Estratégica, Marketing, Operações e Tecnologia, Recursos Humanos e Sustentabilidade. Com base nos resultados, infere-se que a estratégia do banco analisado caracteriza-se como transnacional, segundo o conceito de Hill (1997). Adicionalmente a esta coleta e análise de dados, buscou-se levantar a percepção da cúpula diretiva do Banco do Brasil quanto à performance de internacionalização da Instituição, mediante o preenchimento de um questionário, enviado por e-mail. Provavelmente, em decorrência das muitas mudanças recentes ocorridas em função da intensificação do processo, os aspectos avaliados em torno da performance internacional do BB não contaram com um consenso da direção. Os dados analisados, de modo geral, em documentos, conteúdo e categorias, apontaram que o Banco demonstrou uma lenta expansão internacional ao longo dos cerca de 70 anos de sua trajetória. Mas, atualmente, as metas sofreram um grande impulso. O consenso maior está, de fato, nos esforços direcionados para transformar a Instituição em um banco global.
22

MODELO DE AVALIAÇAO DE DESEMPENHO LOGÍSTICO DE EMPRESA DE SERVIÇO / PERFORMANCE EVALUATION OF LOGISTICS SERVICE COMPANIES

Alves, Vanessa Teresinha 12 September 2012 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / There is a consensus among researchers and practitioners that logistics plays a strategic role, regardless of the activity or sector in which the organization operates. This reputation is due to the web of interrelations involved and the scope of their actions. However, in this global context, numerous elements, the logistics focus of this study is presented as a pillar of support and integration link of the chain. Research focusing on the assessment of logistics performance in service companies are scarce, which is a gap to be filled. Most of the jobs found are directed to review the logistics companies in manufacturing and service level considering only the vision of the client (from the outside) and not aspects that focus within the organization. Based on this gap, we present the research problem: how to evaluate logistics performance in a service company? With the intention of finding alternatives to the problem was indispensable study on the subject using theoretical basis of the survey on the industry besides defining the basis for reasoning model and identification of submerged logistics processes. It was essential to the description of the methodology of multicriteria constructivist-MCDA-C, as this was used as the basis for the model to be proposed. To this end, we proceeded with a systematic search of mapping the current situation based on the variables identified, allowing opportunities for streamlining processes, providing a vision of the future state and to guarantee the sustainability of suggested actions. Aiming to solidify and test the model, we used the procedure with case study application in a company providing telecommunications services which operates in three Brazilian states, where it became possible to evaluate the performance of logistics, respecting the variables identified enabling the assessment be observed each individual case and its coverage globally. In this format, the proposed model seeks to provide conditions for the company to monitor the performance of their actions, maintaining indexes for goal setting and periodic evaluations of individual and collective performance. The proposed model proved to be suitable for providing a tool where there is a systematic process of continuous improvement with a focus on integration and advancement of logistics performance solidified. / Há uma conformidade entre profissionais e pesquisadores que a logística desempenha um papel estratégico, independentemente da atividade ou segmento em que a organização atua. Essa notoriedade se dá pela teia de inter relações envolvida e de abrangência das suas ações. Porém, nesse contexto global, de inúmeros elementos, a logística cerne deste estudo, é apresentada como pilar de sustentação e elo de integração de toda a cadeia. Pesquisas com foco na avaliação de desempenho logístico em empresas prestadoras de serviço são escassas, o que representa um hiato a ser preenchido. Na sua maioria, os trabalhos encontrados estão direcionados a avaliar a logística em empresas de manufatura e o nível de serviço considerando apenas a visão do cliente (de fora para dentro) e não aspectos que incidem dentro da organização. Com base nesta lacuna, é apresentado o problema de pesquisa: como avaliar o desempenho logístico em uma empresa prestadora de serviços? Na intenção de encontrar alternativas para o problema foi indispensável estudar a acerca do tema utilizando-se do levantamento de base teórica sobre o setor além de delimitar as bases para fundamentação do modelo e a identificação dos processos submergidos à logística. Foi indispensável à descrição da metodologia de multicritério construtivista- MCDA-C, pois esta foi utilizada como base para o modelo a ser proposto. Para tal, procedeu-se com uma sistemática na busca de mapear a situação atual a partir das variáveis identificadas, permitir oportunidades de melhoria dos processos, dando uma visão do estado futuro e que garantissem a sustentabilidade das ações sugeridas. Com o objetivo de solidificação e teste do modelo, utilizou-se do procedimento estudo de caso com aplicação em uma empresa prestadora de serviços de telecomunicação que atua em três estados brasileiros, onde tornou-se possível avaliar o desempenho da logística, respeitando as variáveis identificadas, possibilitando ser observada a avaliação individual a cada processo e a sua abrangência de forma global. Neste formato, o modelo proposto busca apresentar condições para a empresa acompanhar o desempenho de suas ações, sustentando índices para estabelecimento de metas e avaliações periódicas de desempenho individual e coletivo. O modelo proposto mostrou-se apropriado por prover uma ferramenta em que há um processo sistemático de melhoria contínua com foco na integração e no avanço solidificado do desempenho logístico.
23

Rediscovering Lean Paradigm to Derive Innovation in the Engineering Services Sector

Rah, Khawaja Kamran, Djurdjevic, Igor January 2015 (has links)
Background - Lean paradigm has been successfully employed in the manufacturing sector in past decades, however in the engineering services sector its application has unfortunately not received the same attention both from academia and industry.   Problem Discussion – The negligence of Lean in the engineering services sector rendered this sector deprived from Lean’s proven benefits in the manufacturing sector. The reason for this negligence can be traced back to the fact that Lean’s implementation is not a straightforward task and additionally its direct translation from the manufacturing sector into the engineering services sector may impede innovative capabilities of the engineering services sector that are crucial for its sustainable growth.   Problem Formulation - In addressing the aforementioned issues, this thesis investigates the following key research question: “Whether and how Lean Innovation can be implemented in the engineering services sector?”   Purpose - This work explores and employs different modern theoretical concepts from literature to promote Lean Innovation in the engineering services sector by first developing a theoretical framework in terms of nine propositions and then examining them through a qualitative empirical research.   Methodology - The qualitative empirical research is conducted by first gathering empirical data through expert interviews and then analysing it employing the directed content analysis technique in order to examine the nine propositions promoting Lean Innovation.    Findings - This study concludes that Lean Innovation in the engineering services sector is achievable by employing modern theoretical concepts like open innovation, the systems approach to problem solving and transformational leadership in a thoughtful and planned manner.   Limitations - The lack of depth of the theoretical as well as empirical research focus in terms of the sample size and quality stemming from the challenge of finding enough experts with versatile knowledge in the thesis’ timeframe can be considered as limitations on the quality of this research.
24

An examination of the legal framework governing opportunities and barriers to economic development in Southern Africa: a case study of Zimbabwe

Maziwisa, Michelle Rufaro January 2016 (has links)
Doctor Legum - LLD / This thesis examines the legal framework of Zimbabwe to determine if the laws and policies which are in place create opportunities for, or barriers to, economic development. Specifically, it examines the legal framework governing trade, investment and financial services. The thesis focuses on Zimbabwe as a case study and draws lessons from South Africa. It proceeds from the premise that despite the numerous attempts made at international, regional and domestic levels to increase economic development (such as through liberalisation of markets and access to international development finance), Zimbabwe has failed to attain 'developed country' status. The purpose of the thesis is to examine the causes of poor economic performance in Zimbabwe postindependence (post-1980).
25

Effect of foreign direct investment inflows on economic growth : sectoral analysis of South Africa

Nchoe, Kgomotso Charlotte 02 1900 (has links)
A number of developing countries have been on a quest to attract foreign direct investment (FDI) with the intention of increasing capital inflow through technological spillovers and transfer of managerial skills. FDI can increase economic growth and development of a country by creating employment, and by doing so, increasing economic activity that will lead to economic growth. South Africa is one of the economies that strive to attract more FDI inflows into the country to be able to improve its economy, and the country has adopted policies that drive the motive to attract FDI inflows. This study investigated the effect of FDI on sectoral growth over the period 1970–2014. The purpose was to find out where in the three key sectors of South Africa FDI is more significant. The review of theoretical and empirical literature on FDI revealed that FDI has a diverse effect on economic growth, both in developed and developing countries. Theoretical literature analysed the behaviour of multinational firms and the motive behind multinationals investing in foreign countries. According to Dunning (1993), firms have four motives to decide to produce abroad, namely natural resource-seeking, market-seeking, efficiency-seeking and strategic asset-seeking. Empirical studies on sectors show that FDI inflows affect different sectors in different ways, and that the agricultural sector does not usually gain from FDI inflows, whereas subsectors in the industry and services sector grow from receiving FDI inflows. Sectoral analysis revealed that the services sector receives more FDI inflows, when compared to the agriculture and industry sector. The study followed an econometric analysis technique to test the effect of FDI inflows on the agriculture, industry and services sectors. The augmented Dickey–Fuller and Phillips–Perron tests were used to test for unit root. Both tests revealed that variables were not stationary at level, but that they become stationary at first difference. Vector autoregressive (VAR) models were estimated, and four types of diagnostic tests were performed on them to check the fitness of the models. The tests showed that residuals of the estimated VARs were robust and well behaved. The Johansen cointegration test suggested there is cointegration and that there is a long-run relationship between variables. Following the existence of cointegration, the estimated Vector error correction model (VECM) results showed that FDI has a significant effect on the services and industry sector, but has a negative effect on the agricultural sector. Impulse response analysis results revealed the correct signs, and confirmed the VECM results. FDI inflows explain a small percentage of growth in agriculture and industry, but a sizable and significant percentage in the services sector. / Economics / M. Com. (Economics)
26

The relationship between burnout, employee engagement and self-perceived employability amongst employees in the South African public sector

Zwane, Ntombifuthi Joy 11 1900 (has links)
Orientation: The employee engagement approach has been utilised to combat burnout in both private and public sector institutions. With increasing research, selfperceived employability is gaining popularity as an effective tool to reduce burnout in the contemporary world of work. Knowledge of the relationship between these three constructs is therefore important for public sector institutions and researchers in industrial and organisational psychology in South Africa. Research purpose: The purpose of this study was to determine the relationship between burnout, employee engagement and self-perceived employability amongst employees in the South African public sector. Motivation for study: Numerous studies have highlighted the prevalence of poor service delivery in public sector institutions as linked to employees feeling disconnected from their work as a result of numerous burnout symptoms. A plethora of studies have emphasised the significance of employee engagement in reducing burnout. With increasing research, focus has also been on the employability construct as a tool to manage burnout in the ever-changing working environment and the labour market. Both employee engagement and self-perceived employability have been utilised as approaches to reduce burnout amongst employees. However, the relationship between these three constructs is unknown, and therefore the findings of this study will be crucial for both public sector institutions and researchers in industrial and organisational psychology in South Africa. Research design, approach and method: The researcher conducted a quantitative study. It involved a non-probability sample of 158 South African public sector employees. Correlational and descriptive statistical analyses were utilised to analyse the data. Main findings: Burnout has a significant negative relationship with employee engagement; however, burnout does not significantly correlate with self-perceived employability. There are significant differences between the various biographical groups and burnout, employee engagement and self-perceived employability. Practical/managerial implications: Approaches to reducing burnout amongst employees should consider employee engagement and self-perceived employability as effective tools to enhance employees’ wellness, morale and productivity. Improving the engagement levels of employees and enhancing their employability will greatly improve the well-being of employees in public sector institutions and help alleviate the actual employee burnout. / Industrial and Organisational Psychology / M. Com. (Industrial and Organisational Psychology)
27

Les effets du régime des services essentiels sur la négociation collective : études de cas dans les secteurs du transport en commun et de la santé et des services sociaux

Dubé, Edith 06 1900 (has links)
Au Québec, les négociations collectives dans les secteurs public et parapublic ainsi que dans les services publics sont assujetties aux règles du Code du travail (L.R.Q. C.-27). Certains secteurs dispensant des services dits essentiels, comme le transport en commun et le secteur de la santé et des services sociaux, ont à respecter des règles particulières, différentes de celles des autres secteurs assujettis au régime général édicté par le Code. Ces règles particulières constituent ce qu’on appelle le régime des services essentiels. Les négociations dans les services essentiels comportent des particularités importantes – considérations politiques et absence de substituts des services publics pour la population – qui les distinguent de façon notable des négociations qui se déroulent sous l’égide du modèle général de négociation collective édicté au Code et applicable dans les autres secteurs (Bergeron et Paquet, 2006). Quels sont les effets du régime des services essentiels sur la négociation collective dans le secteur du transport en commun et de la santé et des services sociaux? Dans le cadre de cette recherche, nous avons examiné les effets du régime des services essentiels (les règles du Code du travail et les décisions du Conseil des services essentiels) sur différents aspects de la négociation collective : 1) la mobilisation, 2) le rapport de force, 3) les moyens de pression, 4) le déroulement des négociations, 5) l’arrêt de travail, 6) les résultats de la négociation collective et 7) le climat de travail. Afin d’étudier ces négociations atypiques dans notre système de relations industrielles, nous avons réalisé deux études de cas (secteur du transport en commun et secteur de la santé et des services sociaux). Les résultats indiquent bien que le régime des services essentiels influence le processus de négociation collective dans ces secteurs. Par contre, la comparaison des deux secteurs montre que les règles additionnelles auxquelles est assujetti le secteur de la santé et des services sociaux n’apparaissent pas affecter de façon déterminante le processus de négociation collective. / In Québec, collective bargaining in the public sector is to follow the rules established by the Labour Code (L.R.Q. C.-27). Certain sectors, providing essential services such as the public transit sector and the health and social services sector have additional rules. Those rules are referred to as the essential services legislation. Negotiations occurring within this structure have noticeable differences - the exclusion of political considerations, on the one hand, and the lack of a replacement for public services for the public, on the other hand – that distinguishes them from the more common framework of collective bargaining established by the Labor Code for other sectors of activity (Bergeron et Paquet, 2006). We ask the question: what are the impacts of the essentials services legislation on collective bargaining? For this research project, we have analysed the impact of the essential services legislation (rules by the Labor Code and decisions rendered by the Essential services board) on different aspects of collective bargaining: 1) mobilization, 2) power bargaining, 3) pressure tactics, 4) flow of negotiation, 5) work stoppage, 6) results of collective bargaining and 7) work climat. We carried out two case studies in order to study the atypical negotiations in our industrial relations system. The first study was in the public transit sector and the second in the health and social services sector. The results demonstrate that the essential services legislation influences collective bargaining. But the additional constraints in the social services sector do not seem to influence, on a larger scale, the collective bargaining for that sector of activity.
28

Barriers and enablers to the career transition of chartered accountants in the South African financial services sector

Terre Blanche, Lize 01 1900 (has links)
Abstract in English, Southern Sotho and Afrikaans / South African chartered accountants (CAs(SA)), who are primarily trained as financially orientated technical specialists, play a significant role as part of management teams, which require expertise in leadership, strategy, marketing, communication and teamwork among other managerial skills. However, it has been found that accounting professionals have inherent characteristics that could act as barriers to career transition and adaptability in the volatile and challenging accounting profession. This study employed an interpretative phenomenological analysis research design to gain insights on the way CAs(SA) in the financial services sector have managed to overcome barriers and leverage enablers to transition their careers. Accordingly, interviews were conducted with CAs(SA) who occupy or have occupied a management position in the financial services sector. The findings revealed that the participants had prepared themselves for transition by gaining credibility and confidence by means of exposing themselves to challenging work, leading others, taking part in varied activities, updating their substantive knowledge base and using mentors. Through their attitudes, behaviour and decisions, participants were able to influence their career development context by being adaptable. Further, participants revealed that they were able to overcome barriers by gaining practical experience and exposure to varied tasks and career development opportunities, reading, listening and further training and education. Participants were also able to overcome barriers and create enablers by learning from others through informal mentorships and working in strong teams, which limited the extent to which they had to learn from their own mistakes. These insights could benefit not only CAs(SA) themselves but also professional accounting bodies, academic institutions, training organisations and employers of CAs(SA). / Di-chartered accountant tsa Afrika Borwa (CAs(SA)), ba rupetsweng ka sehlooho jwalo ka ditsebi tsa setekgeniki ka tsa ditjhelete, ba bapala karolo ya bohlokwa dihlopheng tsa bookamedi tse hlokang botsebi ho tsa boetapele, meralo, papatso, dikgokahano le tshebetso ya sehlopha, hara ditsebo tse ding tsa bookamedi. Leha ho le jwalo, ho fumanwe hore diprofeshenale tsa accounting di na le ditlwaelo tse tebileng tse ka iketsang dithibelo tsa kgolo mosebetsing le phetophetoho kahare ho profeshene ya accounting e dulang e sa tsitsa hape e na le diphephetso. Boithuto bona bo sebedisitse moralo wa patlisiso wa kutlwiso ya batho ya ntho e itseng ho fumana tsebo ka mokgwa oo diCA(SA) lekaleng la ditshebeletso tsa ditjhelete ba kgonneng ho fenya dithibelo tse jwalo le ho sebedisa dithutso ho hola mesebetsing ya bona. Ka tsela eo, di-inthavu di entswe le diCA(SA) tse maemong (kapa tse kileng tsa ba maemong) a bookamedi kahara lekala la ditshebeletso tsa ditjhelete. Diphetho di bontshitse hore bankakarolo ba itokiseditse phetoho ka ho iphumantsha bokgolwehi le boitshepo ka ho ipepesetsa mosebetsi o phephetsang, ho etella ba bang pele, ho nka karolo mesebetsing e fapaneng, ho ntjhafatsa ditsebo tsa bona le ka ho sebedisa batataisi. Ka mehopolo ya bona, boitshwaro le diqeto, bankakarolo ba ile ba kgona ho susumetsa ntshetsopele ya mesebetsi ka hore ba kgone ho fetofetoha. Ho feta moo, bankakarolo ba supile hore ba kgonne ho fenya dithibedi ka ho fumana tsebo ya ketso le ho ipepesetsa mesebetsi e fapaneng le menyetla ya ntlafatso ya tshebetso, ka ho bala, ho mamela le ho etsa dithuto le dithupelo tsa ntshetsopele ya thuto. Bankakarolo ba boetse ba kgonne ho hlola dithibelo le ho hlahisa dithusi ka ho ithuta ho tswa ho batho ba bang ka ditataiso tse sa hlophiswang le ka ho sebetsa le dihlopha tse matla, e leng ho neng ho fokotsa makgetlo ao ka ona ba neng ba tlameha ho ithuta ka diphoso tsa bona. Dintlha tsena di ka ba molemo eseng feela ho diCA(SA) ka bo tsona, empa le ditheo tsa profeshenale tsa accounting, ditsi tsa accounting, mekgatlo ya thupelo le bahiri ba diCA(SA). / Suid-Afrikaanse geoktrooieerde rekenmeesters (CA’s(SA)) wat primêr as finansieelgeoriënteerde tegniese spesialiste opgelei is, speel 'n beduidende rol in bestuurspanne wat kundigheid in leierskap, strategie, bemarking, kommunikasie en spanwerk en ander bestuursvaardighede vereis. Daar is egter bevind dat rekeningkundige praktisyns inherente eienskappe het wat struikelblokke kan wees vir loopbaanoorgang en aanpasbaarheid in die ongestadige en uitdagende rekeningkundige beroep. Hierdie studie het 'n interpretatiewe fenomenologiese ontledingnavorsingsontwerp gevolg om insig te bekom oor die wyse waarop CA’s(SA) in die finansiële sektor daarin geslaag het om sulke struikelblokke en hefboominstaatstellers te bowe te kom om loopbaanoorgang te bereik. Onderhoude is dienooreenkomstig met die CA’s(SA) gehou wat bestuursposisies in die finansiële sektor beklee of beklee het. Die bevindings het gewys dat die deelnemers hulleself vir oorgang voorberei het deur geloofwaardigheid en vertroue te verkry deur blootstelling aan uitdagende werk, om ander te lei, deelname aan gevarieerde aktiwiteite, om hulle substantiewe kennisbasis op te dateer en om mentors te gebruik. Deur aanpasbare houdings, gedrag en besluite kon die deelnemers hulle loopbaanontwikkelingskonteks beïnvloed. Die deelnemers het ook aangedui dat hulle struikelblokke te bowe kon kom deur praktiese ervaring en blootstelling aan gevarieerde take en loopbaanontwikkelingsgeleenthede, en deur lees, luister en deelname aan verdere onderwys en opleiding. Die deelnemers was voorts in staat om struikelblokke te oorkom en instaatstellers daar te stel deur by ander te leer deur informele mentorskap en om in sterk spanne te werk, wat die mate waarin hulle uit hulle eie foute moes leer, beperk het. Hierdie insigte behoort nie net CA’s(SA) te baat nie, maar ook professionele rekeningkundige liggame, akademiese instellings, opleidingsorganisasies en werknemers van CA’s(SA). / Management Accounting / M. Phil. (Accounting Sciences)
29

Les effets du régime des services essentiels sur la négociation collective : études de cas dans les secteurs du transport en commun et de la santé et des services sociaux

Dubé, Edith 06 1900 (has links)
Au Québec, les négociations collectives dans les secteurs public et parapublic ainsi que dans les services publics sont assujetties aux règles du Code du travail (L.R.Q. C.-27). Certains secteurs dispensant des services dits essentiels, comme le transport en commun et le secteur de la santé et des services sociaux, ont à respecter des règles particulières, différentes de celles des autres secteurs assujettis au régime général édicté par le Code. Ces règles particulières constituent ce qu’on appelle le régime des services essentiels. Les négociations dans les services essentiels comportent des particularités importantes – considérations politiques et absence de substituts des services publics pour la population – qui les distinguent de façon notable des négociations qui se déroulent sous l’égide du modèle général de négociation collective édicté au Code et applicable dans les autres secteurs (Bergeron et Paquet, 2006). Quels sont les effets du régime des services essentiels sur la négociation collective dans le secteur du transport en commun et de la santé et des services sociaux? Dans le cadre de cette recherche, nous avons examiné les effets du régime des services essentiels (les règles du Code du travail et les décisions du Conseil des services essentiels) sur différents aspects de la négociation collective : 1) la mobilisation, 2) le rapport de force, 3) les moyens de pression, 4) le déroulement des négociations, 5) l’arrêt de travail, 6) les résultats de la négociation collective et 7) le climat de travail. Afin d’étudier ces négociations atypiques dans notre système de relations industrielles, nous avons réalisé deux études de cas (secteur du transport en commun et secteur de la santé et des services sociaux). Les résultats indiquent bien que le régime des services essentiels influence le processus de négociation collective dans ces secteurs. Par contre, la comparaison des deux secteurs montre que les règles additionnelles auxquelles est assujetti le secteur de la santé et des services sociaux n’apparaissent pas affecter de façon déterminante le processus de négociation collective. / In Québec, collective bargaining in the public sector is to follow the rules established by the Labour Code (L.R.Q. C.-27). Certain sectors, providing essential services such as the public transit sector and the health and social services sector have additional rules. Those rules are referred to as the essential services legislation. Negotiations occurring within this structure have noticeable differences - the exclusion of political considerations, on the one hand, and the lack of a replacement for public services for the public, on the other hand – that distinguishes them from the more common framework of collective bargaining established by the Labor Code for other sectors of activity (Bergeron et Paquet, 2006). We ask the question: what are the impacts of the essentials services legislation on collective bargaining? For this research project, we have analysed the impact of the essential services legislation (rules by the Labor Code and decisions rendered by the Essential services board) on different aspects of collective bargaining: 1) mobilization, 2) power bargaining, 3) pressure tactics, 4) flow of negotiation, 5) work stoppage, 6) results of collective bargaining and 7) work climat. We carried out two case studies in order to study the atypical negotiations in our industrial relations system. The first study was in the public transit sector and the second in the health and social services sector. The results demonstrate that the essential services legislation influences collective bargaining. But the additional constraints in the social services sector do not seem to influence, on a larger scale, the collective bargaining for that sector of activity.
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Le contentieux privé des pratiques anticoncurrentielles : Étude des contentieux privés autonome et complémentaire devant les juridictions judiciaires / Private litigation of competition law (cartels and abuses of dominance) : Study of stand alone and follow-on litigations in national courts

Amaro, Rafael 05 December 2012 (has links)
L’actualisation des données sur le contentieux privé des pratiques anticoncurrentielles fait naître laconviction que l’état de sous-développement souvent pointé est aujourd’hui dépassé. Les statistiquessont nettes : des dizaines d’affaires sont plaidées chaque année. Toutefois, ce contentieux s’esquissesous des traits qui ne sont pas exactement ceux du contentieux indemnitaire de masse faisant suite àla commission d’ententes internationales. C’est un fait majeur qui doit être noté car l’essentiel desprojets de réforme furent bâtis sur cet idéal type. Trois des caractères les plus saillants de la réalitéjudiciaire témoignent de cette fracture entre droit positif et droit prospectif. D’abord, le contentieuxprivé est majoritairement un contentieux contractuel entre professionnels aux forces déséquilibrées. Ensuite, c’estun contentieux national – voire local – plus qu’un contentieux international. Enfin, c’est plutôt uncontentieux autonome se déployant devant les juridictions judiciaires sans procédure préalable oupostérieure des autorités de concurrence (stand alone). Paradoxalement, les actions complémentaires(follow-on), pourtant réputées d’une mise en oeuvre aisée, sont plus rares. Ces observations invitentalors à réviser l’ordre des priorités de toute réflexion prospective. Ainsi, la lutte contre l’asymétried’informations et de moyens entre litigants, l’essor de sanctions contractuelles efficaces, larecomposition du rôle des autorités juridictionnelles et administratives dans le procès civil ou encorele développement des procédures de référé s’imposent avec urgence. Mais s’il paraît légitime desoutenir ce contentieux autonome déjà existant, il n’en reste pas moins utile de participer à laréflexion déjà amorcée pour développer le contentieux indemnitaire de masse tant attendu et dont onne peut négliger les atouts. De lege ferenda, le contentieux privé de demain présenterait donc uncaractère bicéphale ; il serait à la fois autonome et complémentaire. Il faut alors tenter de concevoir unrégime efficace pour ces deux moutures du contentieux privé en tenant compte de leurs exigencesrespectives. Or l’analyse positive et prospective de leurs fonctions révèlent que contentieuxautonome et contentieux complémentaire s’illustrent autant par les fonctions qu’ils partagent que parcelles qui les distinguent. Il serait donc excessif de vouloir en tous points leur faire application derègles particulières ou, à l’inverse, de règles identiques. C’est donc vers l’élaboration d’un régime commun complété par un régime particulier à chacun d’eux que s’orientera la présente recherche.PREMIÈRE PARTIE. Le régime commun aux contentieux privés autonome et complémentaireSECONDE PARTIE. Le régime particulier à chacun des contentieux privés autonome et complémentaire / Pas de résumé en anglais

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