Yes / A metasurface based decoupling structure that is composed of a square-wave slot pattern with exaggerated corners that is implemented on a rectangular microstrip provides high-isolation between adjacent patch antennas for Synthetic Aperture Radar (SAR) and Multi-Input-Multi-Output (MIMO) systems. The proposed 1×2 symmetric array antenna integrated with the proposed decoupling isolation structure is designed to operate at ISM bands of X, Ku, K, and Ka. With the proposed mutual coupling suppression technique (i) the average isolation in the respective ISM bands listed above is 7 dB, 10 dB, 5 dB, and 10 dB; and (ii) edge-to-edge gap between adjacent radiation elements is reduced to 10 mm (0.28λ). The average antenna gain improvement with the metasurface isolator is 2 dBi. / H2020-MSCA-ITN-2016 SECRET-722424 and the financial support from the UK Engineering and Physical Sciences Research Council (EPSRC) under grant EP/E0/22936/1

O propósito desta pesquisa é estudar características dos sistemas de custos gerenciais (SCG), sendo elas o método de custeio utilizado pelas empresas, as ferramentas de gestão em uso, os principais objetivos do sistema de custos gerenciais e o suporte provido pelo ERP (software de gestão). Estas características são analisadas a luz das pressões isomórficas de convergência e do decoupling, discutindo as implicações destas por meio de pesquisa bibliográfica expondo conceitos das práticas de custos gerenciais e o paradoxo das pressões isomórficas de convergência e o decoupling. Esta pesquisa explora dados coletados por meio de questionário com 27 subsidiárias de empresas alemãs operantes no Brasil, de grande e médio porte, dos setores automobilístico e de máquinas e equipamentos, afim de identificar as práticas do sistema de custos gerenciais em uso, a presença de evidências complementares do isomorfismo e do decoupling. A análise dos dados foi realizada de forma qualitativa e quantitativa (estatística descritiva) a luz da revisão bibliográfica apresentada, buscou-se consolidar conhecimentos que contribuem com o provimento ao meio acadêmico e profissional com uma ampla descrição das características gerais dos sistemas de gerenciamento de custos empregados por subsidiárias de empresas alemãs, uma população economicamente relevante e pouco explorada em estudos anteriores. Dentre os principais achados, ressalta-se que quanto maior o isomorfismo coercitivo, menor o decoupling das práticas do sistema de custos gerenciais. O baixo nível de decoupling demonstra ainda ter influência sobre a baixa divergência nos objetivos do sistema de custos gerenciais. Ainda a respeito das propriedades do sistema de custos gerenciais, é importante destacar que a maior parcela das subsidiárias utiliza o método de custeio por absorção para tomada de decisão e o orçamento e o custo padrão são ferramentas de gestão institucionalizadas na maioria das empresas. Como objetivo principal do SCG, a redução de custos é uma unanimidade, seguida por aumento da transparência, facilitação da formação de preço e fomento de melhorias de processo. Elementos do isomorfismo coercitivo e mimético são apresentados em todas as subsidiárias, sendo na maioria delas de maneira expressiva. O isomorfismo em sua forma normativa mostra-se presente na maioria delas. / The purpose of this research is to analyze aspects of Costs Management System (CMS), these being the costing method used by companies, the management tools in use, the main objectives of cost management system and the support provided by ERP (software management). These features are analyzed through the light of isomorphic convergence pressures and the occurrence of decoupling, discussing these implications applying the bibliographical research showing the management cost practical concepts and the paradox of isomorphic pressures of convergence and the decoupling. This research explores data obtained through a questionnaire with 27 senior executives of subsidiaries of German companies in Brazil of large and medium-size, in the automotive and machinery equipment industry with the objective of identifying management cost practices in use, evidences of the isomorphism and the decoupling. The data analyses was made through quantitative and qualitative ways applying the bibliographical research, searching to consolidate knowledge that provides the academic and professional field with a large description of the main features of cost management system in use by German subsidiaries working in Brazil, a population with economic relevance but not being showed in former research. Concerning the main findings, it is noteworthy that the bigger the isomorphic coercion found in the subsidiaries, smaller the decoupling of the cost management practices investigated. The smaller level of decoupling shows also an influence on the smaller level of divergence in the goals to the cost management system. Still about the cost management system features it is important to highlight that the large portion of subsidiaries apply the absorption cost method by decision making and the budget and cost standard are the most used management tools and are institutionalized in almost all companies. The cost reduction shows up as the main objective of the CMS, followed by increasing transparency, facilitating pricing and incentive to process improvements. Coercive isomorphism elements are presented in almost all subsidiaries, the mimetic and normative isomorphism also have remarkable presence. Evidence of isomorphic coercion and isomorphism mimetic are presented by all subsidiaries, being in the most of them very expressive. The isomorphism normative are present in the most part of subsidiaries.

O propósito desta pesquisa é estudar características dos sistemas de custos gerenciais (SCG), sendo elas o método de custeio utilizado pelas empresas, as ferramentas de gestão em uso, os principais objetivos do sistema de custos gerenciais e o suporte provido pelo ERP (software de gestão). Estas características são analisadas a luz das pressões isomórficas de convergência e do decoupling, discutindo as implicações destas por meio de pesquisa bibliográfica expondo conceitos das práticas de custos gerenciais e o paradoxo das pressões isomórficas de convergência e o decoupling. Esta pesquisa explora dados coletados por meio de questionário com 27 subsidiárias de empresas alemãs operantes no Brasil, de grande e médio porte, dos setores automobilístico e de máquinas e equipamentos, afim de identificar as práticas do sistema de custos gerenciais em uso, a presença de evidências complementares do isomorfismo e do decoupling. A análise dos dados foi realizada de forma qualitativa e quantitativa (estatística descritiva) a luz da revisão bibliográfica apresentada, buscou-se consolidar conhecimentos que contribuem com o provimento ao meio acadêmico e profissional com uma ampla descrição das características gerais dos sistemas de gerenciamento de custos empregados por subsidiárias de empresas alemãs, uma população economicamente relevante e pouco explorada em estudos anteriores. Dentre os principais achados, ressalta-se que quanto maior o isomorfismo coercitivo, menor o decoupling das práticas do sistema de custos gerenciais. O baixo nível de decoupling demonstra ainda ter influência sobre a baixa divergência nos objetivos do sistema de custos gerenciais. Ainda a respeito das propriedades do sistema de custos gerenciais, é importante destacar que a maior parcela das subsidiárias utiliza o método de custeio por absorção para tomada de decisão e o orçamento e o custo padrão são ferramentas de gestão institucionalizadas na maioria das empresas. Como objetivo principal do SCG, a redução de custos é uma unanimidade, seguida por aumento da transparência, facilitação da formação de preço e fomento de melhorias de processo. Elementos do isomorfismo coercitivo e mimético são apresentados em todas as subsidiárias, sendo na maioria delas de maneira expressiva. O isomorfismo em sua forma normativa mostra-se presente na maioria delas. / The purpose of this research is to analyze aspects of Costs Management System (CMS), these being the costing method used by companies, the management tools in use, the main objectives of cost management system and the support provided by ERP (software management). These features are analyzed through the light of isomorphic convergence pressures and the occurrence of decoupling, discussing these implications applying the bibliographical research showing the management cost practical concepts and the paradox of isomorphic pressures of convergence and the decoupling. This research explores data obtained through a questionnaire with 27 senior executives of subsidiaries of German companies in Brazil of large and medium-size, in the automotive and machinery equipment industry with the objective of identifying management cost practices in use, evidences of the isomorphism and the decoupling. The data analyses was made through quantitative and qualitative ways applying the bibliographical research, searching to consolidate knowledge that provides the academic and professional field with a large description of the main features of cost management system in use by German subsidiaries working in Brazil, a population with economic relevance but not being showed in former research. Concerning the main findings, it is noteworthy that the bigger the isomorphic coercion found in the subsidiaries, smaller the decoupling of the cost management practices investigated. The smaller level of decoupling shows also an influence on the smaller level of divergence in the goals to the cost management system. Still about the cost management system features it is important to highlight that the large portion of subsidiaries apply the absorption cost method by decision making and the budget and cost standard are the most used management tools and are institutionalized in almost all companies. The cost reduction shows up as the main objective of the CMS, followed by increasing transparency, facilitating pricing and incentive to process improvements. Coercive isomorphism elements are presented in almost all subsidiaries, the mimetic and normative isomorphism also have remarkable presence. Evidence of isomorphic coercion and isomorphism mimetic are presented by all subsidiaries, being in the most of them very expressive. The isomorphism normative are present in the most part of subsidiaries.

Bakgrund: Personalen är ett företags viktigaste resurs och tillgång sägs det ofta i företagsekonomiska diskussioner. Att kunskapsutveckla medarbetare och därmed kunskapsförsörja en organisation är av stor vikt av olika anledningar. Exempelvis är kunskapsutveckling avgörande för att en organisation ska förbli legitim på respektive marknad, att förbli en attraktiv arbetsgivare samt att förse medarbetare med kunskap för att undvika onödiga kostnader. Effekterna av kunskapsutvecklande insatser från organisatoriskt perspektiv är att dessa förmodligen skall ha en viss påverkan på organisationens framgång och resultat. Att studera hur mycket av dessa kunskapsutvecklande insatser som faktiskt kommer företagen till gagn är relevant och av vikt för flertalet intressenter då det är mycket resurskrävande för organisationerna som möjliggör dessa insatser. Syfte och metod: Syftet med studien är att bidra till att öka kunskapen om vilka organisatoriska faktorer som påverkar överföringen av kunskap från utbildningar till den utbildades arbetsmiljö. Studien har använt en kvalitativ metod för att besvara frågeställningen. Vid insamling till empiri genomfördes tio semistrukturerade intervjuer. Teori: Den teori som legat till grund för studien är transformationsprocessen och mer specifikt Grossman och Salas (2011) modell. Resultat och slutsats: Kunskapen om hur organisationen bäst utformar de organisatoriska faktorerna för att underlätta för kunskapsöverföring från lärmiljö till arbetsmiljö är svår att kommunicera internt. Medvetenheten inom organisationen om hur faktorerna påverkar överföring av kunskap existerar på övergripande nivå, dock visar resultatet att det finns en skillnad mellan hur organisationen arbetar och hur densamma ämnar arbeta.

O presente estudo visa a identificar os fatores institucionais que influenciaram a adoção de um Centro de Serviços Compartilhados em uma unidade organizacional de uma empresa brasileira pertencente ao setor de tabaco, tendendo a inibir, favorecer ou condicionar sua implementação. Tendo como elementos metodológicos predominantes a abordagem descritiva, qualitativa e o estudo de caso, a presente pesquisa busca embasamento teórico nas concepções da Nova Sociologia Institucional e na literatura disponível sobre serviços compartilhados a fim de averiguar os tipos de motivações predominantes para a adoção do CSC, sejam elas relacionadas à procura por eficiência ou legitimidade. Este trabalho também objetiva identificar os tipos de pressões institucionais presentes e predominantes na ocasião da adoção do CSC, verificar a presença ou não de decoupling e investigar se esses fatores inibem, favorecem ou, de alguma forma, condicionam a implementação do CSC. Os resultados demonstram que a busca por legitimidade é a motivação predominante na primeira fase de transição ao CSC, sendo que, na segunda fase, destaca-se a exigência de eficiência. Predominam as pressões institucionais miméticas na ocasião da adoção e as pressões coercitivas são interpretadas de forma positiva pelos gestores e colaboradores; não há decoupling; e, por fim, os achados demonstram que tais fatores favorecem a implementação do CSC. / This study aims to identify the institutional factors influencing the adoption of a Shared Services Center in an organizational unit of a Brazilian company belonging to the tobacco industry, which tended to inhibit, promote or constrain its implementation. With the methodological elements prevailing the descriptive and qualitative approach and the case study, this research seeks theoretical foundation in the concepts of the New Institutional Sociology and in the available literature on shared services in order to investigate the predominant types of motivations for the adoption of the SSC, whether related to the search for efficiency or legitimacy. This study also intends to identify the types of prevailing institutional pressures at the time of adoption of the SSC, verify the presence or absence of decoupling and investigate whether these factors inhibit, promote or somehow condition the implementation of SSC. The results demonstrate that the search for legitimacy is the predominant reason in the first stage of transition to the shared services model, while in the second one, it stands out the requirement of efficiency. Mimetic institutional pressures are prevalent at the time of adoption and coercive pressures are interpreted positively by managers and employees; there is not decoupling; and finally, the findings demonstrate that such factors favor the implementation of the SSC.

O presente estudo visa a identificar os fatores institucionais que influenciaram a adoção de um Centro de Serviços Compartilhados em uma unidade organizacional de uma empresa brasileira pertencente ao setor de tabaco, tendendo a inibir, favorecer ou condicionar sua implementação. Tendo como elementos metodológicos predominantes a abordagem descritiva, qualitativa e o estudo de caso, a presente pesquisa busca embasamento teórico nas concepções da Nova Sociologia Institucional e na literatura disponível sobre serviços compartilhados a fim de averiguar os tipos de motivações predominantes para a adoção do CSC, sejam elas relacionadas à procura por eficiência ou legitimidade. Este trabalho também objetiva identificar os tipos de pressões institucionais presentes e predominantes na ocasião da adoção do CSC, verificar a presença ou não de decoupling e investigar se esses fatores inibem, favorecem ou, de alguma forma, condicionam a implementação do CSC. Os resultados demonstram que a busca por legitimidade é a motivação predominante na primeira fase de transição ao CSC, sendo que, na segunda fase, destaca-se a exigência de eficiência. Predominam as pressões institucionais miméticas na ocasião da adoção e as pressões coercitivas são interpretadas de forma positiva pelos gestores e colaboradores; não há decoupling; e, por fim, os achados demonstram que tais fatores favorecem a implementação do CSC. / This study aims to identify the institutional factors influencing the adoption of a Shared Services Center in an organizational unit of a Brazilian company belonging to the tobacco industry, which tended to inhibit, promote or constrain its implementation. With the methodological elements prevailing the descriptive and qualitative approach and the case study, this research seeks theoretical foundation in the concepts of the New Institutional Sociology and in the available literature on shared services in order to investigate the predominant types of motivations for the adoption of the SSC, whether related to the search for efficiency or legitimacy. This study also intends to identify the types of prevailing institutional pressures at the time of adoption of the SSC, verify the presence or absence of decoupling and investigate whether these factors inhibit, promote or somehow condition the implementation of SSC. The results demonstrate that the search for legitimacy is the predominant reason in the first stage of transition to the shared services model, while in the second one, it stands out the requirement of efficiency. Mimetic institutional pressures are prevalent at the time of adoption and coercive pressures are interpreted positively by managers and employees; there is not decoupling; and finally, the findings demonstrate that such factors favor the implementation of the SSC.

7 Abstract The thesis analyses trends of two environmental aspects in spatial terms of the Czech Republic and timal terms since 1993 till 2010. The two aspects are acid deposition as environmental pressure and defoliation of forest crown as environmental impact. Since one aspect is cause of the other the thesis also analyses trends of relationship between these aspects and comapares the results with the concept of decoupling of environmental pressure from economic growth. Important findings are that despite huge relative decrease of environmental pressure expressed by acid deposition the decrease of environmental impact expressed by forest crown defoliation is very low. Although decoupling occured during the analyzed period it's not possible to say that linkage between "environmental bads" and "economic goods" was broken. The thesis reveals factors that had influence on these findings. The thesis also compares particular concepts of decoupling being used and provides author's input on which of these concepts suits the best analyzing the breakage of the links between environmental pressure from economic growth in all of its aspects. Key words: sustainable development, sustainability, decoupling of environmental pressure from economic growth, acid deposition, defoliation, gross domestic product.

Att undersöka bokföringsmanipulation är av stor betydelse bland stora företag eftersom manipulationer hos stora företag har stora risker för kunder och andra intressenter. Om många småföretagare skulle genomföra bokföringsmanipulationer, skulle konsekvenserna bli större än för stora företag. En redovisningskonsult som hjälper småföretagare att sköta löpande bokföring och rapportering till myndigheter har möjligheter att förhindra lagöverträdelse och genomföring av bokföringsmanipulation. Tidigare forskning fokuserade främst på stora företag som manipulerar för att presentera sina rapporter på bättre eller sämre sätt än det finns i verkligheten. Undersökningen har fokuserat på en redovisningskonsult och hens agerande på bokföringsmanipulation. Genom identifiering av flera utgångspunkter som kan påverka redovisningskonsultens agerande, försökte vi skapa förståelse kring redovisningskonsultens valmöjligheter och motivering till agerande.  Uppsatsen har inriktat sig att genomföra tre semistrukturerade intervjuer med redovisningskonsulterna. Intervjuerna har baserats på intervjuguide som utformats utifrån teoretiska antagande samt för att besvara undersökningens frågeställningar. Studien har abduktiv ansats eftersom den ger möjlighet att göra val mellan olika tolkningar som var antagna från respondenterna.  Resultaten visade sig att det kan förekommer bokföringsmanipulation bland företagare. Det finns olika riskgrupper bland kunder som kan försöka att manipulera med bokföringen. Om en redovisningskonsult vill driva långsiktiga verksamhet, undviker han eller hon att ta kunder som vill genomföra bokföringsmanipulationer. “Det är inte lönt” säger en av respondenterna. Det finns behov av framtida forskning kring omständigheter som nystartade redovisningsbyråer påträffar med kunder som vill genomföra bokföringsmanipulationer. Ytterligare förslag är en undersökning med liknelser och skillnader i agerande och påträffande av bokföringsmanipulation mellan kvinnliga och manliga redovisningskonsulter. / To investigate accounting manipulation is of great importance among large companies because manipulations at large companies have great risks to customers and other stakeholders. If small businesses were to carry out accounting manipulations, the consequences would be greater than for large companies. An accounting consultant who helps small businesses with accounting and reporting to authorities has the potential to prevent violations of the law and accounting manipulation. Previous research focused mainly on large companies that manipulate to present their reports in a better or worse way than they are. This thesis has focused on an accounting consultant and its actions on an accounting manipulation. By identifying several starting points that can influence the accounting consultant's actions, we tried to create an understanding of the accounting consultant's choices and motivation for action. The thesis has focused on conducting three semi-structured interviews with the accounting consultants. The interviews have been based on interview guides designed based on theoretical assumptions and to answer the survey's questions. The study has an abductive approach because it provides an opportunity to make choices between different interpretations that were adopted from the respondents. The results showed that there may be accounting manipulation among entrepreneurs. There are different risk groups among customers who may try to manipulate the accounting. If an accounting consultant wants to run a long-term business, he or she avoids taking clients who want to perform accounting manipulations. "It does not pay," says one of the respondents. There is a need for future research on circumstances that start-up accounting firms encounter with clients who want to carry out accounting manipulations. Another suggestion is an investigation comparing the differences in actions and the findings of accounting manipulation between female and male accounting consultants.

This study examines how economic growth is framed in the UN post-2015 development agenda, which is centered on the Sustainable Development Goals. It uses a transdisciplinary approach combining Ecological Economics and Critical Theory. Through a qualitative content analysis of nine official documents from different work streams in the post-2015 process, the thesis seeks to answer what the goal of ‘sustained, inclusive, and sustainable’ growth actually means, how it relates to the aim of transformative change which is central to the agenda, and how the agenda addresses the relationship between growth and the environment. The results show that there is a strong consensus to maintain and increase growth levels, while changing the quality of growth to make it more socially inclusive and environmentally sustainable. Thus, the agenda reinforces the ‘sustainable development’ concept which has been established over the last three decades as the mainstream approach to international environmental governance. No limits to growth are recognized; poverty reduction and greater equality are to be achieved mainly by aiming for higher growth rates in developing countries than developed ones. It is acknowledged that the GDP metric has many shortcomings and needs to be revised to better account for externalities and complemented by alternative measures of welfare and well-being. However, no existing alternative measures are used in the SDGs. The goal is to develop better ones by 2030, which effectively postpones the necessary shift away from GDP. The documents express a strong belief in ‘green growth’ (the decoupling of growth from material resource use and emissions), but this optimism seems to be unfounded since the documents fail to account for several aspects that are crucial to determining the feasibility of green growth. Most notably, there appears to be no evidence of absolute decoupling ever having occurred. At the same time, the scale of decoupling that is required appears to be physically impossible to achieve. Since the agenda does not question growth dependency at all, and fails to distinguish between the intrinsic and instrumental value of GDP growth, my conclusion is that it does not fulfill the promise of transformative change.

Thesis (MPhil)--University of Stellenbosch, 2011. / Please refer to full text to view abstract.