The purpose of this text is to contribute to theunderstanding of a specific academic discipline (in Swedishcalled Ekonomistyrning). Another purpose is to contribute to arenewal of this field. Theoretical bases are theories from thesociological field like new institutional theory and theoriesof social constructions. The text consists of two parts. Thefirst part is about the academic discipline and the second isabout newer practices and a renewal of the discipline. In thefirst part twelve prominent academics give their views ofdifferent aspects of the discipline. The images are groupedtogether in different categories and also discussed from aninstitutional theory point of view. The second part puts focuson the pragmatic orientation in theory and on two kinds ofnewer production in practice. Two companies that producetelevision programmes and four biotech-companies are described.Interpretations are made regarding the nature of theirmanagement and control activities. Contributions from the firstpart are that (1) there are two aspects of the discipline. Thefield has first of all a strong pragmatic orientation but alsosmall and growing academic influence. The limit (2) for what isconsidered ekonomistyrning are wider and not so obvious asbefore. Traditional parts of the discipline (3) like budgetinghave been questioned and reconsidered. Consultants (4) havecreated room for new concepts like JIT, BPR, TQM, BSC and SCMinside the discipline. Contributions from the second part arethat (1) individuals are self managed and guided by theirknowledge and that these companies use (2) a "new" kind ofmanagement systems like e.g. milestones. These kinds of newpractices give vital contributions to the discussion about arenewal of the discipline. Arguments are given (3) forregarding management and control as human activities ratherthan technical questions. This calls for an extended use of newmodels, of a different language and of new images based onsocial sciences. Keywords:Ekonomistyrning, Management Accounting,Management Control, Social Construction, Institutional theory,Images taken-for-granted. / <p>NR 20140805</p>

<p>The purpose of this text is to contribute to theunderstanding of a specific academic discipline (in Swedishcalled Ekonomistyrning). Another purpose is to contribute to arenewal of this field. Theoretical bases are theories from thesociological field like new institutional theory and theoriesof social constructions. The text consists of two parts. Thefirst part is about the academic discipline and the second isabout newer practices and a renewal of the discipline. In thefirst part twelve prominent academics give their views ofdifferent aspects of the discipline. The images are groupedtogether in different categories and also discussed from aninstitutional theory point of view. The second part puts focuson the pragmatic orientation in theory and on two kinds ofnewer production in practice. Two companies that producetelevision programmes and four biotech-companies are described.Interpretations are made regarding the nature of theirmanagement and control activities. Contributions from the firstpart are that (1) there are two aspects of the discipline. Thefield has first of all a strong pragmatic orientation but alsosmall and growing academic influence. The limit (2) for what isconsidered ekonomistyrning are wider and not so obvious asbefore. Traditional parts of the discipline (3) like budgetinghave been questioned and reconsidered. Consultants (4) havecreated room for new concepts like JIT, BPR, TQM, BSC and SCMinside the discipline. Contributions from the second part arethat (1) individuals are self managed and guided by theirknowledge and that these companies use (2) a "new" kind ofmanagement systems like e.g. milestones. These kinds of newpractices give vital contributions to the discussion about arenewal of the discipline. Arguments are given (3) forregarding management and control as human activities ratherthan technical questions. This calls for an extended use of newmodels, of a different language and of new images based onsocial sciences.</p><p><b>Keywords:</b>Ekonomistyrning, Management Accounting,Management Control, Social Construction, Institutional theory,Images taken-for-granted.</p>

nÃo hà / The present work has for objective to use a model of analysis of computational tools and tabular georeferencing as instruments to diagnose and analyze the water balance of the whole system which meets the Port Complex of PecÃm â CPP, In order to provide support in decision making forward the critical events and to give guarantees of supply of raw water in quantity and quality for the multiple users already signed and with a forecast of new concessions within the Port Complex PecÃm. Through computational analysis and geo spatial, both of water sources as well as of the users connected to the water resources of the CPP, and with the measurement of some hydraulic information, mainly flow effectively consumed and flow grantee, you can draw as well, a diagram that shows the vulnerability or not this water system and the possible alternatives for solutions to avoid the undersupply of the Port Complex of Pecem, as well as show the prospect of water supply for the care of future water demand from the strategic planning and the study and projects of socio economic development for this important region. Thus, it is expected to develop an efficient network that holds the most different hydraulic structures, to allow the generation of more various scenarios involving the water balance and the security of supply of water to the Port Complex PecÃm. / O presente trabalho tem por objetivo utilizar um modelo de anÃlise de ferramentas computacionais tabulares e georreferenciamento como instrumentos para diagnosticar e analisar o balanÃo hÃdrico de todo o sistema que atende ao Complexo PortuÃrio do PecÃm â CPP, de forma a proporcionar suporte na tomada de decisÃo frente a eventos crÃticos e para dar garantias de abastecimento de Ãgua bruta em quantidade e qualidade para os mÃltiplos usuÃrios jà outorgados e com previsÃo de novas outorgas no Complexo PortuÃrio do PecÃm. AtravÃs anÃlise computacional e geo espacial, tanto das fontes hÃdricas bem como dos usuÃrios ligados aos recursos hÃdricos do CPP, e com a mensuraÃÃo de algumas informaÃÃes hidrÃulicas, principalmente vazÃo efetivamente consumida e vazÃo outorgada, pode-se traÃar assim, um esquema que mostre a vulnerabilidade ou nÃo desse sistema hÃdrico e as possÃveis alternativas de soluÃÃes para evitar o desabastecimento do Complexo PortuÃrio do PecÃm, bem como mostrar a perspectiva de oferta hÃdrica para atendimento de demanda hÃdrica futura a partir do planejamento estratÃgico e do estudo e projetos de desenvolvimento socioeconÃmico para este importante regiÃo. Sendo assim, espera-se elaborar uma eficiente rede que seja comporta dos mais diferentes estruturas hidrÃulica, para possibilitar a geraÃÃo dos mais diversos cenÃrios envolvendo o balanÃo hÃdrico e a seguranÃa do fornecimento de Ãgua para o Complexo PortuÃrio do PecÃm.

Cette thèse se propose de comprendre en quoi le temps constitue une ressource permettant aux acteurs d’initier et de poursuivre des projets intrapreneuriaux. Notre étude empirique s’appuie sur 47 entretiens et une semaine d’observation participante à une formation-action à l’intrapreneuriat (Coup de pousse®) avec des membres d’un laboratoire de Recherche et Développement d’une grande entreprise française de l’énergie (GDF SUEZ).Nos résultats nous permettent de souligner la dimension qualitative du temps lorsque celui-ci est utilisé dans le cadre des activités intrapreneuriales : nous élaborons une typologie des formes de temps impliquées dans les différentes composantes du processus intrapreneurial. Nous observons, en outre, que le temps qui participe au processus intrapreneurial se caractérise par une qualité singulière, identifiée comme étant de la disponibilité d’esprit. Enfin, nous montrons que, même lorsque l’organisation encourage et soutient les activités innovantes à travers un ensemble de moyens tangibles et intangibles, il est nécessaire que les acteurs fassent preuve de proactivité vis-à-vis des ressources temps (temps autosaisi versus temps alloué). / Our thesis aims at understanding how time constitutes a resource which enables actors to initiate and pursue intrapreneurial projects. Our empirical study relies on 47 interviews, and a participative observation of an Intrapreneurship training program (a full-time week) with R&D researchers of a big French company in energy sector (GDF SUEZ).Firstly, our results underline the qualitative dimension of time: we elaborate a typology of various forms of time which are involved in the three components of intrapreneurial process. Secondly, we observe that, when time is spent for intrapreneurial activities, it is characterized by a singular quality, named availability of mind. Thirdly, we suggest that, even if organizations are able to encourage and sustain innovative activities by several tangibles and intangibles means, actors need to act proactively regarding time resources (grabbed time versus granted time).

Cette thèse se propose de comprendre en quoi le temps constitue une ressource permettant aux acteurs d’initier et de poursuivre des projets intrapreneuriaux. Notre étude empirique s’appuie sur 47 entretiens et une semaine d’observation participante à une formation-action à l’intrapreneuriat (Coup de pousse®) avec des membres d’un laboratoire de Recherche et Développement d’une grande entreprise française de l’énergie (GDF SUEZ).Nos résultats nous permettent de souligner la dimension qualitative du temps lorsque celui-ci est utilisé dans le cadre des activités intrapreneuriales : nous élaborons une typologie des formes de temps impliquées dans les différentes composantes du processus intrapreneurial. Nous observons, en outre, que le temps qui participe au processus intrapreneurial se caractérise par une qualité singulière, identifiée comme étant de la disponibilité d’esprit. Enfin, nous montrons que, même lorsque l’organisation encourage et soutient les activités innovantes à travers un ensemble de moyens tangibles et intangibles, il est nécessaire que les acteurs fassent preuve de proactivité vis-à-vis des ressources temps (temps autosaisi versus temps alloué). / Our thesis aims at understanding how time constitutes a resource which enables actors to initiate and pursue intrapreneurial projects. Our empirical study relies on 47 interviews, and a participative observation of an Intrapreneurship training program (a full-time week) with R&D researchers of a big French company in energy sector (GDF SUEZ).Firstly, our results underline the qualitative dimension of time: we elaborate a typology of various forms of time which are involved in the three components of intrapreneurial process. Secondly, we observe that, when time is spent for intrapreneurial activities, it is characterized by a singular quality, named availability of mind. Thirdly, we suggest that, even if organizations are able to encourage and sustain innovative activities by several tangibles and intangibles means, actors need to act proactively regarding time resources (grabbed time versus granted time).

Syftet med denna studie är att undersöka om det finns ett samband mellan beviljad asyl och en förväntan om tacksamhet hos individer som av flyktingskäl har beviljats asyl i Sverige, samt om förväntan om tacksamhet har en påverkan på en individs integrationsprocess. Detta undersöks utifrån sju semi-strukturerade intervjuer med respondenter som alla har beviljats asyl i Sverige och är svenska medborgare. Insamlade data har analyserats och diskuterats utifrån gästfrihetsperspektivet, en teori om gästfrihet ur en flyktingkontext. I syfte att analysera insamlade data har en tematisk analys tillämpats på materialet. Resultatet i denna studie visar på att det finns ett samband mellan beviljad asyl och förväntan om tacksamhet, men att sambandet påverkas av olika faktorer. Orsaken till varför en individ har tvingats lämna sitt hemland samt kunskap om kolonialismens påverkan på en individs flykt är två faktorer som i denna studie framgår som avgörande för hur förväntan om tacksamhet tar sig i uttryck. Vidare framgår det i studien att tacksamhet kan upplevas som både förväntad och automatisk men att båda påverkar en individs integrationsprocess och skapar en känsla av att behöva ge tillbaka till Sverige för att man har beviljats asyl. Det är utifrån detta inte specifikt känslan av förväntan om tacksamhet som påverkar en individs integrationsprocess. Det är snarare känslan av tacksamhet, oavsett om den är förväntad eller automatisk, som har en påverkan på integrationsprocessen. / The purpose of this study is to examine if there is a relation between granted asylum and expectation of gratitude in individuals who have been granted asylum in Sweden, and whether expectation of gratitude has an impact on an individual’s process of social integration. This is examined through seven semi-structured interviews with respondents who have all been granted asylum in Sweden and hold Swedish citizenship. The theory of hospitality from a refugee context has been used to analyze and discuss collected data. In order to analyze and discuss collected data, a thematic analysis has been applied to the material. The results of this study show that there is a connection between granted asylum and expected gratitude, though the connection is affected by various factors. The reason why an individual has to leave their home country as well as knowledge of how colonialism has an impact on an individual’s displacement are two decisive factors for how expected gratitude is experienced. Furthermore, the study shows that gratitude can be experienced as either expected or automatic, but both affect an individual’s process of social integration and tend to create a feeling of being obliged to give back to Sweden as a gesture of gratitude for being granted asylum. However, it is not specifically the feeling of expected gratitude that influences an individual’s process of social integration. It is rather the feeling of gratitude, whether it is expected or automatic, that has the definite impact on the process of social integration.

As Cartas de Datas de Terra são documentos fundamentais para o estudo da história da estrutura fundiária da cidade de São Paulo. Herança do período colonial persistente durante quase todo o século XIX, trata-se do meio de solicitação à Câmara de um lote de terreno no rossio - patrimônio municipal. A presente pesquisa tem por objetivo desvendar os mecanismos teóricos e práticos através dos quais esses lotes foram concedidos após a lei nº 601 de 1850, a Lei de Terras. Para tanto, analisamos quarenta anos de práticas camarárias na tentativa de quantificar e qualificar os requerentes, espacializar as áreas de maior incidência das concessões, buscando verificar um possível padrão na distribuição dos lotes. A pesquisa acompanha todo o processo de transformação da terra em ativo financeiro em substituição ao escravo, cobrindo o período de 1850 a 1890, balizas cronológicas correspondentes respectivamente à Lei de Terras e ao Registro Torrens. O Registro Torrens estabeleceu novos procedimentos para o cadastramento de terras, viabilizando dessa forma a criação de uma base hipotecária sólida. Com a consolidação do crédito, a terra tornou-se ativo financeiro. Três anos após a criação desse cadastro, as concessões de datas de terra foram extintas, sinalizando o final de um processo de domínio útil ou relativo da terra (concessão) ao domínio pleno (propriedade privada). / Cartas de Datas de Terras documents are essential for the study of the constitution of the land structure of São Paulo. This legacy of the colonial period persisted throughout most of the 19th century, and it is the formal request for a piece of land whithin the rossio - land granted from the Chamber. This research aims to unravel the theoretical and practical mechanisms through which these lots were granted after the creation of law no. 601 in 1850, the Lei de Terras (Law of the Lands). Therefore, we have analyzed forty years of practice relating to the grating of City Council Datas (pieces of land) in an attempt to quantify and qualify applicants, stake out areas of higher incidence of concessions, seeking after a possible standard of distributing of lots. The research followed the whole process of land transformation into financial asset to replace the slaves as investments, covering the period from 1850 to 1890, chronological beacons corresponding respectively to the Lei de Terras and the Torrens Registration. The Torrens\' Registry established new procedures for registration of land, thus making possible the creation of a strong base mortgage. With this consolidation of credit, the land becomes a financial asset. Almost simultaneously to the creation of this registry, the procedure of granting pieces of land was extinguished signaling the end of a period marked by the useful domain of the land and replaced with the concept of full domain or private property.

Made available in DSpace on 2016-04-26T20:20:11Z (GMT). No. of bitstreams: 1 Rusvel Beltrame Rocha.pdf: 1391394 bytes, checksum: 50f72834bbaa8ab9358ef210eb8e9271 (MD5) Previous issue date: 2011-06-06 / The Main Purpose of this study is to discuss the acquired rights on the Urban Laws. The Supremo Tribunal Federal rules that the rights on the urban law happens with the start of the works, dully licensed by the local public office. On the other hand, most cities in Brazil defines that this moment really happens when the owner submitt the License Permit to the City Offices. Based on the Constitutional Principles of Urban Planning, the intent of this paper is to demonstrate that the the proper moment for the acquisition of the rights is exactily when the license is granted by the local autorirty. Is is also sugested that all the process of annalises of construction permits should be suspended during the phases of alteration or revision of City Regulation Plans / A ideia central deste trabalho é discutir a questão do direito adquirido no âmbito do direito urbanístico. O Supremo Tribunal Federal (STF) entende que o direito adquirido no âmbito do direito urbanístico se dá com o início da obra regularmente licenciada pelo poder público local. No entanto, o ordenamento jurídico dos municípios brasileiros estabelece que esse momento se consolida quando o proprietário protocola seu pedido de licença perante a Administração Pública Municipal. A partir da interpretação do princípio constitucional do planejamento urbano pretendese demonstrar que o momento da constituição do direito adquirido se dá quando da concessão da licença urbanística. Defende-se, também, a necessidade de suspensão dos processos administrativos tendentes à concessão de licenças urbanísticas no curso do processo de alteração ou revisão de planos diretores

The theme of my diploma thesis is the engagement of the volunteers in the solution to the accidents in the South-Moravia region. In my diploma thesis I am involved in the issue of the engagement of the volunteers in the solution to the accidents in the South-Moravia region. I assume that the utilization of the potential of the volunteers is one of the possibilities of the acquisition of the forces, which could be used for the recovery of the consequences, post-traumatic care to struck persons and other activities within the solution to the accidents, all parallelly with the actions of the professional teams of the integrated rescue system bodies. The needs of the population in case of the accidents are rather differentiated, and the engagement of the volunteers completes the appointed forces and means of the integrated rescue system bodies. At present time, the adequate legal framework, modifying the engagement of the volunteers in the solution to the accidents, does not exist in the Czech Republic. Non-governmental non-profit organizations are united in the South-Moravia region into the Panel of the South-Moravia Region, which establishes the platform and enables the South-Moravia Region more effective engagement of the non-governmental non-profit organizations. The volunteers, organized in the Panel of the South-Moravia Region, are engaged in the solution to the accidents and the trainings organized in the level of the region, municipalities with widened competence and the integrated rescue system bodies.

As Cartas de Datas de Terra são documentos fundamentais para o estudo da história da estrutura fundiária da cidade de São Paulo. Herança do período colonial persistente durante quase todo o século XIX, trata-se do meio de solicitação à Câmara de um lote de terreno no rossio - patrimônio municipal. A presente pesquisa tem por objetivo desvendar os mecanismos teóricos e práticos através dos quais esses lotes foram concedidos após a lei nº 601 de 1850, a Lei de Terras. Para tanto, analisamos quarenta anos de práticas camarárias na tentativa de quantificar e qualificar os requerentes, espacializar as áreas de maior incidência das concessões, buscando verificar um possível padrão na distribuição dos lotes. A pesquisa acompanha todo o processo de transformação da terra em ativo financeiro em substituição ao escravo, cobrindo o período de 1850 a 1890, balizas cronológicas correspondentes respectivamente à Lei de Terras e ao Registro Torrens. O Registro Torrens estabeleceu novos procedimentos para o cadastramento de terras, viabilizando dessa forma a criação de uma base hipotecária sólida. Com a consolidação do crédito, a terra tornou-se ativo financeiro. Três anos após a criação desse cadastro, as concessões de datas de terra foram extintas, sinalizando o final de um processo de domínio útil ou relativo da terra (concessão) ao domínio pleno (propriedade privada). / Cartas de Datas de Terras documents are essential for the study of the constitution of the land structure of São Paulo. This legacy of the colonial period persisted throughout most of the 19th century, and it is the formal request for a piece of land whithin the rossio - land granted from the Chamber. This research aims to unravel the theoretical and practical mechanisms through which these lots were granted after the creation of law no. 601 in 1850, the Lei de Terras (Law of the Lands). Therefore, we have analyzed forty years of practice relating to the grating of City Council Datas (pieces of land) in an attempt to quantify and qualify applicants, stake out areas of higher incidence of concessions, seeking after a possible standard of distributing of lots. The research followed the whole process of land transformation into financial asset to replace the slaves as investments, covering the period from 1850 to 1890, chronological beacons corresponding respectively to the Lei de Terras and the Torrens Registration. The Torrens\' Registry established new procedures for registration of land, thus making possible the creation of a strong base mortgage. With this consolidation of credit, the land becomes a financial asset. Almost simultaneously to the creation of this registry, the procedure of granting pieces of land was extinguished signaling the end of a period marked by the useful domain of the land and replaced with the concept of full domain or private property.