Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-04-19T13:24:10Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertação (2016.08.08) - Roberta Macedo Baudel.PDF: 3291106 bytes, checksum: 0b9f115e031e5f73c7188b6581f26b90 (MD5) / Made available in DSpace on 2017-04-19T13:24:10Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertação (2016.08.08) - Roberta Macedo Baudel.PDF: 3291106 bytes, checksum: 0b9f115e031e5f73c7188b6581f26b90 (MD5) Previous issue date: 2016-08-08 / O presente trabalho propôs pesquisar aspectos decorrentes da adoção de um Sistema de Informação Gerencial (SIGProj), no contexto da Extensão Universitária da UFPE, tomandose como base as premissas da Teoria da Mediação Cognitiva e a perspectiva da Sociomaterialidade. Para essa investigação, realizou-se uma pesquisa quantitativa com dados coletados de 173 extensionistas através de questionário estruturado (online), buscando averiguar os diferentes níveis de apropriação do SIGProj, suas implicações e impactos individuais e institucionais, descrevendo elementos envolvidos nos resultados. A fundamentação teórica abordou três grandes temas: Mudanças Organizacionais, Tecnologias nas Organizações e Universidades Públicas Brasileiras, detalhando sobre Inovação tecnológica, Sistemas de informação, Extensão Universitária e sua Sistematização. O presente trabalho evidenciou a relevância em estudar fenômenos que envolvem a interação entre tecnologias e organizações, em diferentes níveis de análises, verificando como essas tecnologias, recorrentemente reforçam e transformam configurações estruturais da organização, fazendo destaque à Hipercultura como viabilizadora da incorporação e domínio das tecnologias digitais. Com respeito ao tratamento dos dados, realizaram-se análises estatísticas descritivas e inferenciais auxiliadas pela Teoria das Facetas. Os objetivos foram atendidos e as hipóteses foram adequadamente confirmadas, onde características hiperculturais dos extensionistas mostram-se relevantes para a apropriação de uma ferramenta tecnológica, bem como, diferentes formas de apropriação, determinam diferentes práticas na microdinâmica estudada. Dois importantes achados indicaram que a delegação pode apresentar tanto efeito positivo, quanto negativo, a depender do nível de apropriação do indivíduo e que, o uso da ferramenta em situação cumulativa de papeis aumenta o nível dessa apropriação. Considerações finais e recomendações enfatizam a necessidade de melhores interações com a tecnologia digital, a fim de propiciar melhoria nos resultados. / The present work has proposed to research aspects as result of the adoption of a Management Information System, namely SIGProj in the context of The University Extension at UFPE, having as basis the premises of Theory of Cognitive Mediation and the Sociomateriality perspective. In order to conduct the investigation, a quantitative survey was performed by gathering data from 173 members of The Department of Extensão through an online-based structured questionnaire, aiming to explore the different appropriation levels of the SIGProj, its implications, as well as the individual and institutional impacts, thus describing the elements involved in the results. The theoretical foundation addressed three major themes: Organizational Change, Technologies in Organizations and Brazilian Public Universities, while providing details related to the Technological Innovation, Information Systems, University Extension and its Systematization. The present work evidenced the relevance of studying phenomena that encompass the interaction between technologies and organizations at different levels of analyses, by verifying how these technologies recurrently reinforce and transform structural configurations of the organization, with particular emphasis on the Hyperculture as enabler of the assimilation and know-how of the digital technologies. With regard to data processing, descriptive and inferential statistics analysessupported by the Teoria das Facetas were performed. The objectives were accomplished, as well as the hypotheses were properly ratified. Hypercultural characteristics of Extension members evidenced their relevance for the appropriation of a technological tool, as well as different forms of ownership determine different practices in the micro-dynamics covered in the study. Two important findings indicated that the delegation may have positive effects, or negative, depending on the individual mastery level and that the use of the tool in cumulative situation of roles increases the level of this mastery. Conclusions and recommendations emphasize the need for better interaction with digital technology in order to provide improved results.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-02-02T17:45:58Z No. of bitstreams: 1 monicafigueiredodemoraes.pdf: 1892852 bytes, checksum: 0ca26ee8630964c552cb7aa34b36cff9 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-02-03T11:25:38Z (GMT) No. of bitstreams: 1 monicafigueiredodemoraes.pdf: 1892852 bytes, checksum: 0ca26ee8630964c552cb7aa34b36cff9 (MD5) / Made available in DSpace on 2016-02-03T11:25:38Z (GMT). No. of bitstreams: 1 monicafigueiredodemoraes.pdf: 1892852 bytes, checksum: 0ca26ee8630964c552cb7aa34b36cff9 (MD5) Previous issue date: 2014-09-26 / O presente trabalho problematiza o modo como a esfera administrativa, especificamente em suas questões relacionadas à gestão da infraestrutura, pode influenciar o desempenho dos alunos. Para tanto, foram selecionados três colégios da Regional Serrana II, pertencentes à rede estadual de ensino do Estado do Rio de Janeiro, com o objetivo de identificar os possíveis problemas na infraestrutura escolar, em seus aspectos físico, material e humano e referenciar as ações que a Secretaria Estadual de Educação do Rio de Janeiro (SEEDUC/RJ)podeagregar às suaspráticas administrativas escolares para oferecer condições mais adequadas ao melhor desempenho educacional. Com este objetivo, descreveu-se e analisou-se a dimensão da gestão da SEEDUC/RJ, e, mais detalhadamente a Regional Serrana II, discorrendo sobre a infraestrutura e desempenho educacional das três unidades escolares selecionadas para análise.Além disso, traçou-se o perfil das comunidades escolares em que estão inseridasestes colégios, com o intuito de diagnosticar o grau de conhecimento, envolvimento e apropriação da gestão de cada unidade escolar. Posteriormente, definiu-se como campo de estudo, três unidades de ensino com a mesma classificação utilizada pela SEEDUC/RJ, no que diz respeito a quantidade de alunos e estabeleceu-se como critério, colégios sediados em municípios diferentes, para comparar o desempenho de cada unidade escolar nas avaliações IDEB e IDERJ com a infraestrutura disponível. A metodologia utilizada foi a pesquisa de campo associada à aplicação de cem questionários entre os gestores, professores, alunos e profissionais terceirizados. Para embasar a pesquisa amparou-se nos instrumentos legais que garantem a educação de qualidade como direito fundamental para proteger a dignidade do indivíduo, tal como a LBD 9394/96, bem como o Parecer CNENo. 08/2009 - que define o Custo Aluno Qualidade Inicial(CAQi) - por ser o único documento com discriminação referencial de infraestrutura escolar, para comparar com a estrutura disponível nos colégios investigados. Para fundamentar a análise conceitual, apoiou-se principalmente em literatura voltada aos pilares de eficiência, eficácia, efetividade e equidade escolar, tal como descrito por Filho (1997); Brooke (2012), Franco e Bonamino (2005) além de Anísio Teixeira, pioneiro a mencionara importância da infraestrutura ideal para (instalações e equipamentos necessários) para eficiência do ensino aprendizagem e Polon (2009) que cria a tipologia de estilos de gestão, onde se constata perfis de liderança que determinam diferentes resultados nas escolas. Após relacionar as teorias estudadas com os dados coletados, pode-se propor um Plano de Ação Educacional (PAE) para a melhoria da infraestrutura das unidades escolares da Regional Serrana II, ressaltando a relevância da gestão escolar. / The present dissertation discusses the way in which the managing sphere, specifically in matters related to managing infrastructure, may impact the students’ academic achievement levels. In order to conduct such study, three schools were selected within the Regional Serrana II, belonging to state school network of Rio de Janeiro, aiming to identify the possible issues in school infrastructure in its physical, material and human aspects and indicate actions thatState Secretariat of Education of Rio de Janeiro (SEEDUC/RJ) may aggregate to their school management practices to offer more suitable conditions to improve academic achievement levels. With that in mind, the management dimension of the SEEDUC/RJ was described and analyzed, and, in greater detail, the Regional Serrana II, elaborating on the infrastructure and the academic achievement levels of the three school units selected for analysis. Besides, a profile was drawn of the school community in which such schools are inserted aiming to diagnose the degree of knowledge, involvement and appropriation of each school management. Afterwards, it was defined as a field of study three schools with the same state classification utilized by SEEDUC/RJ, regarding the number of students and established as a criterion, schools based in different towns, in order to compare the achievement levels of each school in the external assessment systems IDEB and IDERJ, with the available infrastructure. The methodology utilized was field research associated with the application of a survey to 100 managers, teachers, students and third-party employees.To support the research legal instruments were consulted that ensure quality education as a fundamental right to protect the dignity of the individual, such as the LBD 9394/96, as well as theCNE document No. 08/2009,which defines the Student Cost Initial Quality (CAQi) for being the only document with reference to school infrastructure to compare with the available structure of the studied schools. To support the conceptual analysis, the study relied mainly on works related to the pillars of efficiency, efficacy, effectiveness, and school equity, such as described by Filho (1997); Brooke (2012), Franco and Bonamino (2005), besides Anísio Teixeira, a pioneer in mentioning the importance of the ideal infrastructure (necessary facilities and equipment) towards effective teaching and Polon (2009) who created the types of management styles, among which there are leadership profiles that determine different schools achievement levels. After relating such theories to the data collected, it was possible to propose an Educational Action Plan (PAE, in Portuguese) to improve of the infrastructure of school units of the Regional Serrana II, highlighting the relevance of school management.

Budgetary control has been used and researched for years by both Western academics and practitioners. In China, it is re-emerging as a tool to implement management control, but might be used in different ways both in terms of understanding and operation. The research objective of this thesis is to examine the applicability of Western theories of change in management accounting in the context of budgeting in Chinese corporations. Challenges can exist because of the differences between Western assumptions and Chinese reality. The current thesis focuses on difficulties Chinese companies encounter in practical and deeper ideological ways: firstly, Western market-based ideology conflicts with an ideology which has been shaped by central-planning for decades; secondly, difficulties stem from the different cultural context of China which emphasizes hierarchical politeness, kinship ties, trust based on personal relationships, collectivism and social harmony, diligence and individual modesty, and less developed modern legal regulatory systems – these all contribute to China’s own way of doing things. This thesis also focuses on the transition process in China. Based on the assumption that budgetary changes do not happen in isolation from other management accounting changes, this thesis discusses these changes which synchronically took place while the case-study companies were implementing budgetary systems. This thesis adopts a longitudinal and in-depth qualitative case study research design, after adjustments made during the learning experience of the pilot study. It takes an interpretive and constructive philosophical underpinning, which allows the researcher to observe and understand the process of change, as well as the differences between Chinese practices and Western theories. Findings show that certain Western management accounting theories of change and Western theories of budgeting work in the case study Chinese corporations. Management accounting theories using an interpretive approach (for example, Berry et al., 1985; Scapens and Roberts, 1993; Ahrens and Chapman, 2002) lead the researcher to interpret management accounting practices from the practitioner’s points of view, and they have provided a range of terms to explain success or failure of management accounting changes. This approach together with Scapens et al.’s Institutional theory approach in management accounting have been found especially useful, in explaining the differences between Chinese vs. Western context. Furthermore, the contingency theory approach in management accounting gives a ‘platform’ which allows the researcher to assess a wide range of possible factors and their relationships with budgetary systems in studied companies. This approach is found useful in this thesis to present changes in other management accounting perspectives. Last but not least, this thesis finds existing Western literature in technical perspective of budgetary objectives, budgetary evaluation and participation, and budgetary effectiveness useful in a different context of China. By describing the change management process, an aspect which is not addressed frequently in the research literature, this thesis argues that to sufficiently understand Chinese companies’ budgetary changes, one also needs to understand unique cultural, social-economical and religious circumstances, and to adjust literature and methodology to adapt to these circumstances. This thesis provides an empirical experience concerning these issues. This thesis contributes to the understanding of management accounting change in China, and the tension which exists when Chinese companies are moving into Western management accounting practices.

Dokumentation har i över 20 år beskrivits som en av de viktigaste artefakterna inom förvaltningsarbete. Denna studie har utförts i samarbete med Trafikverket där problematik rörande hanteringen av driftdokumentationen påträffats. Vid bristande hantering av förvaltningsdokumentation når inte förvaltningsarbetet sin fulla potential. Denna studie syftar till att genom en kartläggning av nuläget på en avdelning av Trafikverket, beskriva problem och utmaningar som uppstår i en statlig myndighet gällande hanteringen av driftdokumentation i förvaltningsarbetet av ett system eller applikation. Studien syftar även till att beskriva huruvida en statlig myndighet kan förhålla sig till dessa problem och utmaningar i jämförelse med redan etablerade lösningsförslag och tillvägagångssätt. Denna studie är av det kvalitativa slaget där data till studien insamlats genom dokumentstudier och intervjuer. Studien är en deskriptiv fallstudie som beskriver problem och utmaningar i den studerade verksamheten rörande dess hantering av driftdokumentation. Vidare beskrivs redan etablerade lösningsförslag till de identifierade problemen och utmaningarna samt hur en statlig myndig kan förhålla sig till dessa. Litteraturstudier har genomförts i syfte att samla in teori inom forskningsområdet. Kringliggande områden där hanteringen av olika typer av dokumentation har använts i generaliseringssyfte. Studien mynnar ut i en nulägesbeskrivning. Nulägesbeskrivningen utgår i grunden från en litteraturstudie där en genomgång av tidigare studier och resultat från dessa sammanställts. Resultatet av litteraturstudierna nyttjades vid utformandet av intervjufrågorna och gav vägledning i urvalet av dokument som använts i studien. Det material som genererats från intervjuer och dokumentstudier har genom en tematisk analys bidragit med att skapa en beskrivande bild över nuläget för dokumenthanteringen på avdelningen anpassad för studiens syfte. Vidare beskrivs tre möjliga förändringar som syftar till att hantera den problematik som upplevs. Förändringarna innefattar två tekniska lösningar vilka är införandet av ett nytt dokumentationsverktyg samt ett rättighetsbaserat system för hantering av känslig information. Den tredje utgör en kulturell förändring där ett gemensamt ansvar för förvaltningen av driftdokumentationen lyfts. / Documentation has for over 20 years been described as one of the most important artefacts in maintenance work. This study was conducted in collaboration with the Swedish Transport Administration where problems regarding the management of the operational documentation has been detected. Insufficient management of maintenance documentation results in maintenance work not reaching its full potential. This study aims to describe, through mapping of the current situation in a department of the Swedish Transport Administration, the problems and challenges that arise in a governmental authority regarding the management of operational documentation in the maintenance process of a system or application. The study also aims to describe how a governmental authority can relate to these problems and challenges in comparison with already established solution proposals and approaches. This is a qualitative study where data was collected through document studies and interviews. The study is a descriptive case study that describes problems and challenges in the studied business regarding its handling of operational documentation. Furthermore, already established solutions to the identified problems and challenges are described and how a governmental authority can relate to these. Literature studies have been conducted in order to gather theory in the research area. Surrounding areas regarding the handling of different types of documentation has been used for generalization purposes. The study culminates in a current situation description. The current situation description is based on a literature study where a review of previous studies and results from these has been compiled. The results of the literature studies were used in the design of the interview questions and provided guidance in the selection of documents used in the study. The material generated from interviews and document studies has, through a thematic analysis, helped to create a descriptive picture of the current state of document management in the department adapted for the purpose of the study. Furthermore, three possible changes are described that aim to deal with the perceived problems. The changes include two technical solutions where one is the introduction of a new documentation tool and the other a permission-based system for handling sensitive information. The third represents a cultural change where a joint responsibility for the management of the operational documentation is highlighted.

Syftet med föreliggande arbete är att undersöka hur företag och organisationer förvaltar sina informationssystem, om Applicerad Modell (Hafström, Nordström; 1991) innehåller de delar som krävs för en fungerande systemförvaltning samt att med ledning av erhållen information diskutera kring problem och möjligheter med systemförvaltning. Vi genomförde en litteraturstudie och intervjuade personer som är inblandade I systemförvaltningsprocessen. Resultatet av litteraturstudien presenteras genom definitioner av begrepp och resultatet av tre vägledande undersökningar. Därefter presenteras en sammanfattning av de intervjuer vi genomfört. Utifrån erhållen information utvecklar vi definitionen av systemförvaltningsbegreppet. Applicerad Modell utvecklas och resultatet blir en ny modell kallad Raket Förvaltningsmodell. Vidare diskuterar vi kring problem och möjligheter med systemförvaltning och slutligen ges synpunkter på hur man skall starta arbetet med att strukturera systemförvaltningsprocessen. / The aim with the present work is to examine how corporations and organizations maintain their information systems, if the Applied Mode! (Hafström, Nordström; 1991) contain all parts required for working system maintenance and according to this discuss problems and possibilities of system maintenance. We realized a literature study and interviewed people who are involved in the process of system maintenance. The result of the literature study is presented by definitions of conceptions and the result of three examinations. A summary of the interviews is made. From the received information we developed the definition of the system maintenance conception. Applied Mode! is developed and the result is Rocket Maintenance Model. Further on we discuss problems and possibilities of system maintenance and finally we are giving our opinion how to start the work by structuring the system maintenance process.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2017-03-01T18:49:47Z No. of bitstreams: 1 Vania Cristina Selarin.pdf: 1509461 bytes, checksum: 291e537d3d3720793afc70365c5ba493 (MD5) / Made available in DSpace on 2017-03-01T18:49:47Z (GMT). No. of bitstreams: 1 Vania Cristina Selarin.pdf: 1509461 bytes, checksum: 291e537d3d3720793afc70365c5ba493 (MD5) Previous issue date: 2016-12-14 / The main goal of this study is a general objective to characterize the supervising action of the the Coordenadoras de Serviços Educacionais (CSE) – Educational Services Coordinators – from the municipal educational system of Santo André – SP. The research problem was raised from the need for investigate the point of view of the Educational Services Coordinators on their supervisory action and on the knowledge they have on the assignments that are legally attributed to them in this function. This qualitative research uses the methodology of case study. The data was collected by Focus Groups: focus groups I and II and also by analysis of documents from Secretaria de Educação (SE) - Municipal Education Department - and legislation concerning the subject. The social subjects of the research were the Educational Services Coordinators (CSE) from the Departamento de Educação Infantil e Ensino Fundamental (DEIEF) – Department of Early Childhood Education and Elementary Education – of Santo André's Municipal Education Department. For the data analysis, the methodology of content analysis was used. The theoretical foundation of this research was referenced in studies of authors that deal with educational supervision as Alonso (2008), Alarcão (2015), Ferreira (2008, 2015), Lima (2015), Rangel (2008, 2015) and Saviani 2008). Also from the authors that deal with the coordination of teams such as Almeida and Placco (2009) and Placco and Gouveia (2013). Freire (1967, 1987, 2002, 2007) refers to discussions about reflection on practice; methodological rigor in supervisory action; ethics, esthetics and political action in the making of educational supervision. Romão (2010), subsidizes the discussion about education systems. The analysis of educational policies and public policies was referenced by Mainardes (2006) and Souza (2006). The mais results were organized in 7 (seven) distinct categories, based on the specialized literature, and they indicate that both groups of CSE analyzed have similar concepts and practice supervisory action of monitoring focusing specifically on the schools. The research also revealed that the CSEs are unaware of the duties that are legally instituted, and this lack of knowledge promotes concerns, possible overloads of work and misalignments. Conclusively, it was evidenced that the practice of supervised action of the researched, concentrates, essentially, on the fiscalizing, formative, articulating and transforming action, as essential roles to the function of educational supervision. Finally, this study allowed the characterization of the supervisory action of the Coordenadoras de Serviços Educacionais, and made clear the importance of their role in Santo André's educational system as well as helped identify the importance of actualizing this educational policy in order to ensure a good educational performance of the municipal education system. / Este estudio tuvo como objetivo caracterizar la acción de los coordinadores del supervisor de Servicios de Educación (CSE), vinculada a la enseñanza de la municipal de San Andrés - SP. El problema de investigación se originó a partir de la necesidad de investigar el punto de vista de los coordinadores de la Educación Los servicios de red municipal sobre su actuación supervisora y el conocimiento que tienen sobre lo que están asignados legalmente este papel. Esta investigación, cualitativa, utiliza el método del caso. Los datos fueron recolectados a través de grupos de enfoque: grupos de enfoque I y II y el análisis de documentos del Departamento de Educación (SE) y la legislación pertinente. Los sujetos de investigación social fueron el Departamento CSE de Educación Infantil y Educación Primaria (DEIEF), el Departamento de Educación Municipal de San Andrés. Para el análisis de datos se utilizó la metodología de análisis de contenido. La base teórica de esta investigación que se hace referencia en los estudios de los autores que se ocupan de vigilar su educación como Alonso (2008), Alarcão (2015), Ferreira (2008, 2015), Lima (2015), Rangel (2008, 2015) y Saviani (2008). También los autores que se ocupan de la coordinación de los equipos como Almeida y Placco (2009) y Placco y Gouveia (2013). Freire (1967, 1987, 2002, 2007) hace referencia a las discusiones de la reflexión sobre la práctica; el rigor metodológico en la acción de supervisión; la ética, la estética y la acción política en las acciones de supervisión educativa. Romão (2010), subvenciona la discusión sobre los sistemas educativos. El análisis de las políticas educativas y las políticas públicas se hace referencia por Mainardes (2006) y Souza (2006). Los principales resultados, organizados en siete (7) diferentes categorías en la luz de la literatura indica que ambos grupos CSE encuestados, tienen conceptos similares y practican una acción de supervisión de seguimiento con enfoque limitado en las escuelas. Ellos tienen una comprensión de lo que es una acción de supervisión, vinculándolo a una mera supervisión. La encuesta también reveló que el CSE conscientes de los derechos que están establecidos legalmente y esta ignorancia promueve preocupaciones, la sobrecarga de trabajo y la asignación de las desviaciones. En conclusión, se hizo evidente que la práctica de la acción de supervisión encuestados, se centra principalmente en el seguimiento y control de la formación, la articulación y la transformación de los roles como esenciales para la función de vigilar su educación. Por último, este estudio permitió caracterizar el supervisor de la acción de los servicios educativos coordinadores, la comprensión de la importancia de su papel en el municipal de Santo André, para la realización de las políticas educativas en apoyo de un buen rendimiento educativo de las escuelas de la red. / O presente estudo teve como objetivo geral caracterizar a ação supervisora das Coordenadoras de Serviços Educacionais (CSE), vinculadas à rede municipal de ensino de Santo André – SP. O problema de pesquisa originou-se a partir da necessidade de investigar a visão das Coordenadoras de Serviços Educacionais da rede municipal acerca de sua ação supervisora e do conhecimento que têm acerca do que lhes é atribuído legalmente nessa função. Esta pesquisa, de natureza qualitativa, usa o método de estudo de caso. Os dados foram coletados por meio de Grupo Focal: grupos focais I e II e por análise de documentos da Secretaria de Educação (SE) e da legislação pertinente. Os sujeitos sociais da pesquisa foram as CSE do Departamento de Educação Infantil e Ensino Fundamental (DEIEF), da Secretaria Municipal de Educação de Santo André. Para a análise dos dados utilizou-se a metodologia de análise de conteúdo. A fundamentação teórica desta pesquisa referenciou-se em estudos de autores que tratam da supervisão educacional como Alonso (2008), Alarcão (2015), Ferreira, (2008, 2015), Lima (2015), Rangel (2008, 2015) e Saviani (2008). Também das autoras que tratam sobre a coordenação de equipes como Almeida e Placco (2009) e Placco e Gouveia (2013). Freire (1967, 1987, 2002, 2007) referencia as discussões acerca da reflexão sobre a prática; o rigor metodológico na ação supervisora; a ética, a estética e a ação política nos fazeres da supervisão educacional. Romão (2010), subsidia a discussão sobre os sistemas de ensino. A análise de políticas educacionais e políticas públicas foi referenciada por Mainardes (2006) e Souza (2006). Os principais resultados, organizados em 7 (sete) categorias distintas à luz da literatura especializada, indicam que ambos os grupos de CSE pesquisados, possuem conceitos similares e praticam uma ação supervisora de acompanhamento com foco estreito nas escolas. Apresentam uma compreensão do que seja uma ação supervisora, associando essa a uma ação meramente fiscalizadora. A pesquisa revelou, também, que as CSE desconhecem as atribuições que lhes são instituídas legalmente e esse desconhecimento promove inquietações, eventuais sobrecargas de trabalho e desvios de atribuições. Conclusivamente, evidenciou-se, que a prática da ação supervisora das pesquisadas, concentra-se, essencialmente, na ação fiscalizadora, formadora, articuladora e transformadora, como papéis essenciais à função da supervisão educacional. Por fim, esse estudo permitiu caracterizar a ação supervisora das Coordenadoras de Serviços Educacionais, compreendendo a importância do seu papel na rede municipal de Santo André, para a efetivação das políticas educacionais em apoio ao bom desempenho educacional das escolas da rede.

Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T15:32:55Z No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:23:13Z (GMT) No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:37:24Z (GMT) No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Made available in DSpace on 2015-10-27T20:37:25Z (GMT). No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) Previous issue date: 2014-10-28 / Não Informada / The system of managerial control (SCG) is shaped by the environment and by contingent factors that surround, and the structure of the SCG and the artifacts of managerial accounting using depend on the ability to adapt the internal factors to changes in the environment. The goal of the research is to assess the influence of contingent factors about setting and changing the system of managerial control of a group for classifying it as descriptive case study, bibliographic, documentary, qualitative and quantitative survey. The target population of the survey were the directors and managers of a group for the North region of Brazil, with 70 years of existence and 22 companies, having been validated 28 questionnaires. Were used Cronbach's alpha, descriptive statistics and structural equation modeling (MEE). The results indicated that the economic group faces a scenario with high level of complexity and diversity and that the most important strategies are speed in delivery, effective after-sales service, the broad distribution channel and low-cost production, in addition to the heavy use of financial and non-financial indicators, with decisions based on the goals of the planning. The economic group is proud of the social and environmental actions that undertakes, positioning within the Organization of sustainable best practices, using the marketing in favor of appreciation of your image and brands. It was concluded that: (i) the internal contingencies influence the SCG configuration; (ii) the internal contingencies has low influence on the changes in SCG, which occurs indirectly through the SGC configuration; (iii) the configuration of the SGC and the environment have a direct influence on the mutation of the SCG; (iv) external factors have little influence on the occurrence of internal contingent factors; (v) external contingent factors not directly influence the SCG configuration of the economic group. / O sistema de controle gerencial (SCG) é moldado pelo ambiente e pelos fatores contingenciais que o cercam, sendo que a estrutura do SCG e os artefatos de contabilidade gerencial usados dependem da habilidade de adaptação dos fatores internos às mudanças do ambiente. O objetivo da pesquisa é avaliar a influência de fatores contingenciais sobre a configuração e mutação do sistema de controle gerencial de um grupo econômico, classificando-se como descritiva, estudo de caso, documental, bibliográfica, de levantamento, qualitativa e quantitativa. A população alvo da pesquisa foram os diretores e gerentes de um grupo econômico da região Norte do Brasil, com 70 anos de existência e 22 empresas, tendo sido validados 28 questionários. Foram usados alfa de Cronbach, estatística descritiva e modelagem de equações estruturais (MEE). Os resultados indicaram que o grupo econômico enfrenta um cenário com alto nível de complexidade e diversidade e que as estratégias mais importantes são a velocidade na entrega, o efetivo serviço de pós-venda, o canal de distribuição amplo e a produção a baixo custo, além do uso intenso de indicadores financeiros e não financeiros, com decisões fundamentadas sobre as metas do planejamento. O grupo econômico tem orgulho das ações sociais e ambientais que realiza, posicionando a organização entre as de melhores práticas sustentáveis, usando o marketing em favor da valorização de sua imagem e marcas. Concluiu-se que: (i) as contingências internas influenciam a configuração do SCG; (ii) as contingências internas tem baixa influência sobre as mutações do SCG, o que ocorre de maneira indireta por meio da configuração do SCG; (iii) a configuração do SCG e o ambiente possuem influência direta sobre a mutação do SCG; (iv) fatores externos pouco influenciam na ocorrência dos fatores contingenciais internos e; (v) os fatores contingenciais externos não influenciam diretamente na configuração do SCG do grupo econômico.

La première thématique développée dans ce mémoire vise à développer de nouveaux algorithmes pour la commande des éoliennes reposant sur une machine asynchrone à double alimentation et des convertisseurs multi niveaux. Deux stratégies de contrôle direct du courant, basées sur l’Hystérésis à Zones Carrées et l’Hystérésis à Zones Circulaires (HZCi) ont été proposées. Celles-ci consistent à appliquer des vecteurs de tension appropriés pour contrôler les puissances actives et réactive générées et permettent également d’équilibrer les tensions du bus continu interne des convertisseurs. Des résultats de simulation et d’expérimentation montrent que la stratégie basée sur l’HZCi est meilleure en termes de forme d’onde et de contenu harmonique des tensions de sortie.La seconde concerne la supervision et la gestion des puissances active et réactive dans une ferme éolienne au vu de son intégration dans un réseau électrique. Cette supervision centralisée est assurée par un algorithme qui distribue les consignes de puissance aux éoliennes de la ferme de manière proportionnelle. Ces références sont fonction de la capacité maximale de production de l’éolienne. Pour cela, une analyse des transits de puissance dans le système éolien à base de la machine asynchrone à double alimentation a été effectuée. Elle a permis de déterminer la caractéristique (P, Q) du générateur et de calculer ses limites de compensation en termes de puissance réactive. Une gestion locale des puissances de chaque éolienne a été développée permettant ainsi une répartition des puissances entre le stator de la machine et le convertisseur coté réseau en considérant plusieurs modes de fonctionnement du système éolien / This research work deals with two topics conditioning the large scale development of wind turbines into electrical grids. The first is devoted to the development of new algorithms for the control of Doubly Fed Induction Machine (DFIM) based wind energy conversion systems. Two direct current control strategies have been proposed and are based on the hysteresis square areas (HZCA) and hysteresis circular areas (HZCI). Both strategies apply an appropriate voltage vector to control the active and reactive powers delivered to the grid, and also, to balance the voltages of the inner DC bus converter. Simulation and experimental results show that the HZCI strategy is better than HZCA in terms of output voltage waveforms and harmonic contain.The second topic is dedicated to the active and reactive powers supervision in a wind farm in order to supply prescribed power references from the grid operator. This supervision is ensured by a centralized algorithm that distributes power references between wind turbines in a proportional way. These references are calculated according to the maximum production capacity of wind turbines. An analysis of the power flow in the DFIM based wind energy system has been made to identify the (P, Q) characteristic and to calculate limits in terms of reactive power compensation. The local power management of each wind system has been developed allowing the powers distribution between the stator of the DFIM and the grid side converter by considering several operating modes of the wind generator

Issues related to research methodology increasingly occupy a central role in the field of International Positioning Process. It is becoming clear that greater attention to methodological issues is essential for the development of this field into a management discipline. Many efforts have been made to distinguish the disciplines/practices in international business. However, the field is still criticized for lack of theories and absence of paradigm. A recent survey of literature noted that the field has made more progress in finding research questions than in answering them, one of them being Identifying Dimensions for the International Positioning Process (IPP) for defence goods. This is largely because of lack of a theoretical foundation continued to plague international business research. Research in International Business is at critical crossroad today, with increased emphasis on developing theoretical concepts and testing empirical relationships rooted in such concepts. Such a transformation critically depends on conceptualizing and operationalizing the derivative constructs in an international business environment. This is motivated by management’s desire to gain profits and competitive advantage through appropriate market selection, right market entry mode decision and competitive positioning techniques. The combination of these three aspects of international business, leads to the development of the concept, called International positioning process (IPP). While researchers have made significant efforts on new techniques and approaches of international positioning processes, certain important issues remain largely unexplored. First, it is not challenging to find methodologies and approaches for market selection, entry mode choice and global competitive advantage, but in understanding how to blend them together for tailoring IPP. There is a need for developing holistic model for customized IPP that aims on translating positioning process into global competitive advantage. Another observable omission in the past literature is the missing link among three components of positioning process: market selection, entry mode choice and competitive positioning. To address this neglect, the present study attempts to develop a model for global positioning process. Development of a significant bond among three components of global positioning process, not only creates harmony among them, but aims to make IPP more effective. The study aims to develop set of dimensions for the construct, international positioning process (IPP). Specifically the objectives of this study are as under, • To conceptualize a multi- variable construct IPP. • To develop information framework for IPP. • To evaluate/analyze the dimensions developed for IPP, such that they satisfactorily fulfill reliability properties. • To differentiate IPP across industries and develop generic and industry- specific model. • To operationalise the model for defence industry. • To evolve comprehensive set of conclusions for IPP. In an attempt to achieve these objectives, this study attempts to integrate three aspects of international business: market selection, entry mode decision and competitive positioning of goods/services, and evolved the concept of International Positioning Process. The study identifies 91 variables for IPP through exhaustive literature review and develops an information framework that comprises four cardinal dimensions, twelve adjuvant dimensions and 35 decision variables. The information mentioned in the framework, is evaluated using statistical tool package – R, and refined using factor analysis. The primary data was collected using structured questionnaire by eliciting response from 329 International Business Companies (IBCs) which are involved in international business. The data of 329 IBCs explored that all the four cardinal dimensions, mentioned in the framework, are the reliable steps for IPP. The outcome of analysis develops the generic model for IPP that comprises 19 highly influencing decision variables in contrast to 91 variables available in the literature, which are finally summarized into 4 statistically significant steps for effective IPP. To tailor the customised and industry specific model for IPP, it was imperative to study how IPP differs across the industries. The difference in international positioning paradigm across the industries, analysed with multivariate discriminant analysis, one way ANOVA and factor analysis, indicates defence industry as most sensitive for making international business decisions. It evolves that defence industry seeks more safe, focused and efficient international positioning strategy for the international positioning of its products. This study attempts to customize the IPP model for defence goods which has not been addressed in the literature yet. The study explores set of highly influencing decision variables for international positioning of defence products, which are finally summarized into 4 statistically significant steps. The model is operationalised for Defence Research and Development Organization (DRDO) of India. It assesses international marketing capability of DRDO, identifies suitable markets, and makes decision for appropriate market entry modes and competitive positioning of selected defence goods. The study evolved five most suitable international markets for selected DRDO systems. Risk analysis is performed for all the identified markets to evaluate suitability of the market and to decide entry modes. The IPP model for defence industry is successfully implemented in one of the identified markets i.e. Malaysia, for the target DRDO systems. The study evolves that defence organizations attain more effectiveness in international positioning process through holistic mode as compared to extended & traditional modes. However, like any other study this does provide scope for further research and IPP can be a candidate for further extensions and refinements.

The paper examines the characteristics of quality management, business process management and process maturity models. Presents a prototype of web-based tool to support the implementation of CMMI for Services, its concept, implementation and application in the selected company. It analyzes the main activities of the company and suggests improvements in accordance with the CMMI model.