MAIA, SÃvio Roberto Rodrigues. GovernanÃa corporativa nas empresas cearenses: motivaÃÃes e prÃticas adotadas. 2014. 84 f. DissertaÃÃo (Mestrado Profissional em AdministraÃÃo e Controladoria) â Programa de PÃs-graduaÃÃo em AdministraÃÃo e Controladoria, da Faculdade de Economia, AdministraÃÃo, AtuÃria e Contabilidade, da Universidade Federal do CearÃ, Fortaleza, 2014. A reconfiguraÃÃo da economia do paÃs possibilitou a reconstruÃÃo do mercado de capitais, que, por conseguinte, alavancou o desenvolvimento da governanÃa corporativa. Esse ambiente propÃcio atualmente alcanÃa regiÃes como o Nordeste brasileiro, cujo PIB cresceu nos Ãltimos 10 anos acima da mÃdia nacional. O presente estudo teve como objetivo geral analisar os fatores motivacionais para adoÃÃo da governanÃa corporativa e as prÃticas implementadas nas empresas cearenses, considerando-se suas caracterÃsticas institucionais. No sentido de facilitar o alcance do objetivo geral, foram delineados os seguintes objetivos especÃficos: (i) identificar os principais fatores motivacionais, (ii) investigar as prÃticas de governanÃa corporativa e sua aderÃncia Ãs melhores prÃticas preconizadas no CÃdigo do IBGC (2009) e (iii) verificar semelhanÃas e diferenÃas nas motivaÃÃes e nas prÃticas de governanÃa corporativa, considerando-se caracterÃsticas institucionais como setor econÃmico, porte econÃmico-financeiro, faixa etÃria, tipo de controle e tipo de capital. A metodologia da pesquisa caracteriza-se como descritiva, com abordagem predominantemente qualitativa dos dados, realizada por meio de pesquisa de campo. A populaÃÃo do estudo compreende as 62 empresas cearenses vencedoras do PrÃmio Delmiro Gouveia nos anos 2007 a 2012, optando-se por um censo com o intuito de oportunizar o mÃximo de participantes, 30 dos quais responderam ao questionÃrio enviado. Quanto à motivaÃÃo, replicou-se o questionÃrio de AragÃo et al. (2009), estruturado com 25 quesitos, em escala likert. No que tange Ãs prÃticas de governanÃa corporativa, consideraram-se no questionÃrio as prÃticas emanadas do CÃdigo do IBGC (2009), estruturado com 28 quesitos, focando osseguintes aspectos: propriedade, conselho de administraÃÃo, gestÃo, auditoria independente, conselho fiscal e conduta e conflito de interesses. Os resultados revelaram que os fatores motivacionais mais importantes para os respondentes foram: profissionalizar a empresa, perpetuar a empresa, melhorar a imagem institucional, garantir mais transparÃncia e relacionamento com o mercado de capitais, melhorar o relacionamento entre os acionistas componentes do bloco de controle, melhorar o processo sucessÃrio, viabilizar a abertura de capital e aumentar a captaÃÃo de recursos junto a credores e acionistas, nessa ordem decrescente de importÃncia. Quanto Ãs prÃticas de governanÃa corporativa, embora 83,3% dos participantes da pesquisa tenham respondido que implantaram a governanÃa, os resultados apontaram que apenas 46,7% das melhores prÃticas do IBGC (2009) sÃo observadas pelas empresas, denotando que ainda hà muito espaÃo para se avanÃar nesse tema. Foi possÃvel constatar ainda que para os principais fatores motivacionais, hà uma convergÃncia de importÃncia para as empresas de grande porte, com mais de 40 anos de existÃncia, de controle familiar e com governanÃa corporativa em estÃgio inicial ou em desenvolvimento. / The reconfiguration of the Brazilian economy allowed a reconstruction of capital market which, therefore, leveraged the development of corporate governance market. This current enabling environment reaches regions such as northeastern Brazil, which showed GDP growth above the national average in the last 10 years. The present study aimed to analyze the motivational factors for adopting the corporate governance and practices in the companies of CearÃ, considering business characteristics. In order to achieve the main goal, specific objectives were outlined as (i) identifying the main motivational factors, (ii) investigating the corporate governance practices and its adherence to best practices advocated in the Brazilian Institute of Corporate Governance - IBGC (2009) code and ( iii) determine similarities and differences in the motivations and practices of corporate governance, considering their business characteristics. For this purpose, the following corporate characteristics were verified: economic sector, size, age, type of control and capital. The methodology of the research is characterized as descriptive, with predominantly qualitative data analysis, conducted through field research. The study population has included 62 GouveiaDelmiro award winning Cearà companies in the years 2007 to 2012, choosing a census in order to provide the opportunity for most participants, of which 30 had answered the questionnaire. As for motivation, it has been replied the questionnaire Aragon et al. (2009) structured with 25 questions, in Likert scale. Regarding the corporate governance practices, it was considered in the questionnaire issued by the practices of IBGC Code (2009), 28 structured questions focusing on the following aspects: ownership, board of directors, management, independent auditing, tax advice and conduct, and conflict of interest. The results have revealed that the most important motivational factors to the respondents were: professionalizing the company, perpetuating the company, improving the corporate image, ensuring greater transparency and relationship with the capital markets, improving the relationship between the components of the control block shareholders, the succession process improvement, enabling the IPO and increase fundraising to creditors and shareholders, in that order. Regarding corporate governance practices, although 83% of respondents had answered that they had implemented governance, the results have indicated that, on average, only 47% of best IBGC (2009) practices have been observed by firms, indicating that there is much room for progress on this issue. It was also possible to observe that for the main motivational factors there is a convergence of importance for large companies, with over 40 years of existence, of family control and corporate governance at an early stage or in development.

O Conselho de Administração (CA) é foco de diversas pesquisas por ser considerado o principal mecanismo de governança corporativa. Inserido na linha de pesquisa que investiga o impacto da estrutura do CA sobre as decisões corporativas, esta pesquisa tem o intuito de verificar a relação entre o alinhamento às práticas recomendadas de governança relativas ao CA e o nível de evidenciação das empresas. Especificamente, avalia-se a relação de complementaridade ou substituição entre as práticas de governança e o nível de evidenciação. Adicionalmente, investiga-se a relação entre a presença do profissional da área contábil nos conselhos e o nível de evidenciação das empresas. Optou-se pela elaboração de índices para mensurar o alinhamento às práticas de governança. O índice construído é composto por subíndices referentes à independência, disponibilidade de tempo, diversidade e comitês. Para a variável dependente, foi elaborado um índice de evidenciação com base na divulgação de políticas sobre gerenciamento de risco, gastos com auditoria, operações com partes relacionadas, código de ética e remuneração dos administradores. Foram realizadas análises exploratórias por meio de diferenças de médias entre determinados grupos de empresas, e análise de dados em painel a fim de verificar a consistência das relações entre o alinhamento às práticas de governança e o nível de evidenciação. Os resultados exploratórios evidenciam que tanto a média do índice de alinhamento às práticas de governança do CA quanto o índice de evidenciação ficaram abaixo da metade da pontuação máxima, 16 e 6 pontos, respectivamente. Constata-se que muitas recomendações em relação à independência, disponibilidade de tempo, diversidade e comitês ainda não foram adotadas pelas empresas, havendo ainda muito a ser aprimorado. Em relação à participação do profissional da área contábil, destaca-se que empresas com conselheiros ou membros externos com formação em contabilidade na composição do Comitê de Auditoria apresentam média estatisticamente superior em relação ao índice de evidenciação se comparada às empresas que não têm profissionais com essa formação na composição deste Comitê. Os resultados da análise de dados em painel não confirmam a hipótese desta pesquisa em relação à complementaridade entre a adoção de práticas recomendadas de governança corporativa e o nível de evidenciação. Porém confirmam a complementaridade entre o nível de evidenciação e as variáveis relacionadas à negociação no Novo Mercado e na Bolsa de Nova Iorque (empresas com emissão de ADRs), provavelmente este fato pode sugerir o esforço dos administradores em evidenciar informações devido ao fortalecimento do papel de monitoramento dos conselhos das empresas com estas características. Os progressos nas melhorias das práticas de governança corporativa no Brasil dependem de maior ação dos agentes de mercado e as evidências desta pesquisa indicam alguns pontos para melhoria e aprofundamento de pesquisas acadêmicas tanto na adoção de práticas de governança quanto no nível de transparência de informações. / The Board of Directors (BoD) is the focus of several researches as it is considered the main corporate governance mechanism. Following the research line that investigates the impact of BoD structure on corporate decisions, this research aims to investigate the relationship between the alignment of recommended governance practices related to the BoD and the disclosure level of companies. Specifically, it evaluates the complementary or substitute relationship between governance practices and disclosure level. Additionally, it investigates the relationship between the presence of accounting professional in the BoD and the disclosure level of companies. An index has been elaborated to measure the alignment to corporate governance practices. The index has been built comprising sub indexes relating to independence, time availability, diversity and committees. For the dependent variable, a disclosure index has been elaborated based on disclosure of policies on risk management, audit expenditures, related party transactions, ethics code and administrators\' remuneration. Exploratory analyses were performed by differences between average of certain companies groups and panel data analysis to verify the consistency of the relationship between governance practices alignment and disclosure level. The exploratory results presented that both means of alignment to governance practices of BoD index and disclosure index were below half the maximum score, 16 and 6 points respectively. It appears that many recommendations in relation to independence, time availability, diversity and committees have not yet been adopted by companies and there is still much to be improved. Regarding the accounting professionals participation in BoD, the relevant results presented that companies that have directors or external advisors with accounting background in the composition of the Audit Committee have statistically higher average of disclosure index compared to companies that do not have accounting professionals in the composition of this Committee. The panel data analysis results haven\'t confirmed the research hypothesis that there is a complementary relationship between the adoption of recommended governance practices and disclosure level. However confirm the complementarity between the level of disclosure and the variables related to trading on Novo Mercado and New York Stock Exchange (companies issuing ADRs), probably this may suggest this relation follows the administrators\' efforts to disclose information due to the strengthening of boards monitoring role. Progress in the improvement of corporate governance practices in Brazil depends on greater action of market agents, the evidences of this research indicate some points for improvement and further academic research development in both adoption of governance practices and on transparency information level.

The advent of virtualization technologies has evolved the IT infrastructure and organizations are migrating to virtual platforms. Virtualization is also the foundation for cloud platform services. Virtualization is known to provide more security into the infrastructure apart from agility and flexibility. However security aspects of virtualization are often overlooked. Various attacks to the virtualization hypervisor and its administration component are desirable for adversaries. The threats to virtualization must be rigorously scrutinized to realize common breaches and knowing what is more attractive for attackers. In this thesis a current state of perimeter and operational threats along with taxonomy of virtualization security threats is provided. The common attacks based on vulnerability database are investigated. A distribution of the virtualization software vulnerabilities, mapped to the taxonomy is visualized. The famous industry best practices and standards are introduced and key features of each one are presented for safeguarding the virtualization environments. A discussion of other possible approaches to investigate the severity of threats based on automatic systems is presented.

Ce travail entre dans le cadre de la problématique générale du développement de l’interopérabilité d’entreprise. De nombreux modèles, méthodes, méthodologies et outils existants pour aider une organisation, une entreprise, ou plus généralement un système, à développer l’interopérabilité avec ses partenaires. Cependant, la plupart des approches existantes portent principalement sur les solutions informatiques. Des recherches fondamentales en amont permettant de caractériser et mesurer le potentiel d’une entreprise à interopérer sont encore largement insuffisantes. Cette thèse s’intéresse en particulier à la définition des métriques pour évaluer le potentiel de l’interopérabilité d’une entreprise. En se focalisant spécifiquement sur la maturité d’interopérabilité, un modèle de maturité pour l’interopérabilité d’entreprise (MMEI) a été élaboré. Le MMEI est basé sur les modèles de maturité existants et couvre les principaux aspects et dimensions de l’interopérabilité d’entreprise. Les théories scientifiques existantes, notamment la théorie générale du système, considérée comme la plus pertinente pour l’interopérabilité, ont été étudiées et leurs concepts de base ont été pris en compte. Une ontologie, permettant de définir formellement le domaine de l’interopérabilité d’entreprise, a été également proposée. C’est sur cette ontologie que le MMEI a été construit et développé. / This work fits within the framework of the general problematic of the enterprise interoperability development. Many models, methods, methodologies and tools exist to help an organization, an enterprise, or more generally a system, to develop interoperability with its partners. However, most of existing works in this domain have been done to develop operational solutions to solve interoperability problems. Basic and fundamental researches, allowing characterizing and measuring the potential of an enterprise to interoperate, are still missing. In particular, this thesis deals with the definition of metrics for evaluating enterprise interoperability. By focusing specifically on interoperability maturity, a Maturity Model for Enterprise Interoperability (MMEI) is elaborated. The proposed MMEI is based on existing relevant maturity models and extends existing works to cover all main aspects and dimensions of enterprise interoperability. Possible contribution from existing scientific theories, in particular General System Theory considered as most relevant, are investigated and core concepts are brought into MMEI. An ontology of enterprise interoperability is also proposed to formalize basic concepts of enterprise interoperability. Based on this ontology, the MMEI has been, thereafter, developed.

Although sustainable development is becoming a strategic priority for some organizations, many do not apply it as a business strategy like traditional objectives. Sustainability requires a calculated and streamlined approach, specifically, a clear vision of success and a comprehensive plan to achieve success. Intrawest Corporation is currently looking at integrating sustainable development into their practices in both their real estate and resort divisions. Whistler Blackcomb, implemented several environmental and community-based initiatives but has yet to take a company-wide approach to sustainable development. In this study, Whistler Blackcomb and Intrawest’s sustainability initiatives were evaluated based on a scientific definition of sustainability. The paper explores how a resort destination company can strategically integrate sustainability into their business operations. The objective is to highlight Whistler Blackcomb and Intrawest as case studies to understand how a company can gauge their awareness, identify challenges and opportunities, and move towards being a more environmentally excellent, socially just and economically viable company. / <p>Carmen Turner Carmen.Turner@teckcominco.com Archie Kasnet archie@greenland-enterprises.com</p>

Ces travaux de thèse s’intéressent à l’association des performances industrielles et environnementales avec une démarche d’amélioration continue orientée vers le développement durable et ciblent l’élimination conjointe des « gaspillages » Lean et Green dans les processus de fabrication. La problématique majeure réside dans la mise en place des outils L&G au sein d’entreprises manufacturières possédant des processus et caractéristiques culturelles variés. Basés sur une analyse suivie de l’état de l’art et d’enquêtes de bonnes pratiques, les travaux de recherche incluent plusieurs évaluations et observations sur sites industriels. La mise au point d’une roadmap de déploiement adaptable, mettant en valeur les aspects sociaux par le biais de l’implication et de la valorisation des employés, est ainsi complétée par un modèle de sélection d’indicateurs environnementaux, une « Maison du L&G » et un modèle de maturité particularisé pour le niveau d’implémentation de la stratégie. / This thesis addresses the association of industrial and environmental performances with a continuous improvement approach oriented toward sustainable development, and particularly seeks for the identification and elimination of Lean and Green “wastes” in manufacturing processes. The major issue lies in the deployment of L&G tools within manufacturing firms with various processes and cultural characteristics. Based upon a thorough state of the art and industrial surveys on best practices, the research includes several assessments and observations on manufacturing sites. The development of an adaptable roadmap of deployment highlighting social concerns through the involvement of employees in improvements is therefore completed with a selection model of environmental indicators, a “L&G House” and a maturity model for the strategy’s implementation.

Translation Environment Tools (TEnTs) became popular in the early 1990s as a partial solution for coping with ever-increasing translation demands and the decreasing number of translators available. TEnTs allow the creation of repositories of legacy translations (translation memories) and terminology (integrated termbases) used to identify repetition in new source texts and provide alternate translations, thereby reducing the need to translate the same information twice. While awareness of the important role of terminology in translation and documentation management has been on the rise, little research is available on best practices for building and using integrated termbases. The present research is a first step toward filling this gap and provides a set of guidelines on how best to optimize the design and use of integrated termbases. Based on existing translation technology and terminology management literature, as well as our own experience, we propose that traditional terminology and terminography principles designed for stand-alone termbases should be adapted when an integrated termbase is created in order to take into account its unique characteristics: active term recognition, d one-click insertion of equivalents into the target text and document pretranslation. The proposed modifications to traditional principles cover a wide range of issues, including using record structures with fewer fields, adopting the TBX-Basic’s record structure, classifying records by project or client, creating records based on equivalent pairs rather concepts in cases where synonyms exist, recording non-term units and multiple forms of a unit, and using translated documents as sources. The overarching hypothesis and its associated concrete strategies were evaluated first against a survey of current practices in terminology management within TEnTs and later through a second survey that tested user acceptance of the strategies. The result is a set of guidelines that describe best practices relating to design, content selection and information recording within integrated termbases that will be used for translation purposes. These guidelines will serve as a point of reference for new users of TEnTs, as an academic resource for translation technology educators, as a map of challenges in terminology management within TEnTs that translation software developers seek to resolve and, finally, as a springboard for further research on the optimization of integrated termbases for translation.

This thesis is focused on Best Practices of agile methodologies, their application to the most common problems of project management and their integration into PRINCE2. The thesis will be focused mainly on the application of individual agile practices, not on the whole methodologies. This thesis will be divided into two main parts. In the first part PRINCE2 methodology basics, chosen agile methodology practices and Best Practices itself will be introduced. In the second part the most common problems of project management will be defined. Then every Best Practice will be applied to the defined problems and various aspects of PRINCE2. In the end the most usable Best Practices based on the results of research will be evaluated.

Este trabajo de investigación busca incrementar la productividad de los agricultores de cacao orgánico, ubicados en la provincia de la Convención departamento de Cusco mediante el uso de herramientas de gestión por procesos. El proceso que abarca esta tesis está basado en buenas prácticas de recursos humanos adecuado a las necesidades reales de los agricultores (MYPES) estudiados. / This research work seeks to increase the productivity of organic cocoa farmers, in the province of the Convention department of Cusco through the use of process management tools. The process covered by this thesis is based on good human resources practices adapted to the real needs of the farmers (MYPES) ​​studied. / Tesis

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