In this paper, I will explore the hidden costs and risks of IT offshoring and how to manage those costs so that realistic expectations can be set. Establishing a baseline of such expectations will help companies understand and follow best practices in planning, executing, and managing the full offshore lifecycle. While details will vary with each project, offshore vendor, and company, these costs are seen across most offshore ventures and, if understood, will help explain why so many offshoring attempts fail, help IT managers and decision makers anticipate potential problems, and help CIOs more accurately predict cost savings. / text

Companies that engage in captive offshoring activities as part of their strategic decisions, experience “known and unknown” hidden costs during its implementation influencing a firm’s performance. In this sense, analyzing the hidden costs of the knowledge transfer from different managerial levels and perspectives contributes to conceptualize and enrich the OS literature from the experience of a case study. The purpose of this thesis is to explore the hidden costs in the knowledge transfer as part of the OS implementation from a multi-level managerial perspective. This research has a qualitative methodology and as a research strategy the authors choose interviews that were performed online. The interviews consists of 8 managers from different levels. The findings show that managers from different levels have identified key aspects of the “known and unknown” hidden costs in the knowledge transfer within the micro-level during the OS implementation towards improving outcomes expectations. Communication has been found as a critical factor for the knowledge flow representing the main constraint of an efficient transfer of tacit knowledge in which international projects are influenced by high cultural, language gaps, and geographical distance. Unknown hidden cost was reflected in an unexpected high turnover and limited time frame.

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Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-08-15T18:24:14Z No. of bitstreams: 1 Dissert Wilson Vanderlei Costa Sousa.pdf: 2498072 bytes, checksum: 2cbeac670037f8e2920f8b2932194e62 (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-09-04T16:45:28Z (GMT) No. of bitstreams: 1 Dissert Wilson Vanderlei Costa Sousa.pdf: 2498072 bytes, checksum: 2cbeac670037f8e2920f8b2932194e62 (MD5) / Made available in DSpace on 2017-09-04T16:45:28Z (GMT). No. of bitstreams: 1 Dissert Wilson Vanderlei Costa Sousa.pdf: 2498072 bytes, checksum: 2cbeac670037f8e2920f8b2932194e62 (MD5) Previous issue date: 2015-03-26 / Partindo do princípio de que os custos ocultos podem estar presentes em todas as entidades, inclusive nas instituições públicas brasileiras – onde as disfunções resultantes da interação de estruturas atrofiadas com comportamentos atrofiados fazem com que estes custos se perpetuem – esta pesquisa busca responder, dentro do contexto da administração pública, como a Gestão do Capital Intelectual pode contribuir para melhor administrar os custos ocultos. Neste sentido, deve-se levar em consideração que as técnicas contabilísticas não podem reconhecer esse tipo de custo e que a Nova Gestão Pública tem buscado técnicas de gerenciamento aplicáveis ao setor público que resultem no aumento da eficiência, transparência e qualidade dos serviços prestados ao cidadão. Para tanto, primeiramente buscou-se na literatura os principais conceitos, origens, natureza e classificação dos custos ocultos e do Capital Intelectual, bem como os modelos e técnicas para sua identificação e mensuração. A partir daí, realizou-se um estudo de caso no Departamento de Contabilidade e Finanças da Universidade Federal Fluminense e áreas correlacionadas. Foi aplicado um questionário baseado em método de reconhecimento e mensuração do Capital Intelectual do setor público, o qual pode apresentar resultados que direcionam para insuficiência, estagnação ou excelência, sendo os dois primeiros grandes indicadores da ocorrência de custos ocultos. Foi possível verificar que a Gestão do Capital Intelectual no Serviço Público pode ser aplicada de forma a contribuir na regulação dos comportamentos e estruturas atrofiadas, objetivando com isso diminuir as disfunções que geram custos ocultos e produzem efeitos destrutivos para a performance eficiente do serviço público. / Assuming that hidden costs may be present in all entities, including Brazilian public institutions – where dysfunctions resulted from the interaction between both atrophied structures and atrophied behaviors make these costs to perpetuate themselves – this research aims to answer, within public administration context, how intellectual capital management can help to improve hidden costs management as well. In this sense, it must be taken that accounting techniques cannot recognize this kind of cost and the New Public Management has searched for management techniques applicable to public sector that result in increasing efficiency, transparency and quality of services provided to citizens. To do so, first one has sought in literature about the main concepts, origins, nature and classification of hidden costs and Intellectual Capital, as well as models and techniques for its identification and measurement. Thereafter, one has performed a case study in the Accounting and Finances Department of Federal Fluminense University and its related areas.It has been applied a survey based on a method for recognition and measurement of intellectual capital in public sector, which can produce results that lead to failure, stagnation or excellence, the first two ones are considered main indicators of the occurrence of hidden costs. Was possible to verify that the Intellectual Capital Management in Public Service can be applied in order to contribute for the regulation of behavior and atrophied structures, aiming this way to reduce dysfunctions that generate hidden costs and produce destructive effects for the efficient performance of the public service.

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[ES] La tesis que a continuación se expone tiene por objetivo analizar la relación entre "forma de la ciudad y movilidad urbana" dos variables recíprocas que interactúan y se complementan constantemente. Siguiendo líneas de investigación abiertas en estudios previos sobre esta relación, a través de: factores del uso del suelo, factores sociales y de las características de la movilidad urbana en las ciudades; se describe el escenario actual de la movilidad urbana en el Área Metropolitana de Lima. Como método se realiza tres análisis consecutivos que se retroalimentan entre sí. El primer análisis y principal tema de investigación de la tesis, sobre la relación "forma de la ciudad y movilidad urbana", analizada a través de los factores del uso del suelo (densidad, diversidad, diseño de la red, accesibilidad al destino, distancia a una parada de autobús), de los factores sociales (características socioeconómicas), y de las características del sistema de movilidad urbana; se describe cómo estas variables han contribuido en la configuración el escenario actual de la movilidad urbana en la metrópoli de Lima. Un segundo análisis, complementario al primero y aproximativo como futura línea de investigación, sobre cómo diferentes tejidos urbanos y sus respectivos modelos de movilidad, pueden contribuir o no a superar la capacidad ambiental de la ciudad de Lima. Un tercer análisis, complementario al primero y aproximativo como futura línea de investigación, sobre cómo el modelo de movilidad urbana en el área de estudio, ha transformado la percepción que tienen los limeños sobre el espacio y el tiempo de la movilidad urbana. / [CA] La tesi que a continuació s'exposa té per objectiu analitzar la relació entre "forma de la ciutat i mobilitat urbana" dues variables recíproques que interactuen i es complementen constantment. Tot seguint línies d'investigació obertes en estudis previs sobre aquesta relació, mitjançant: factors de l'ús del sòl, factors socials i de les característiques de la mobilitat urbana a les ciutats, es descriu l'escenari actual de la mobilitat urbana a l'Àrea Metropolitana de Lima. Com a mètode es realitzen tres anàlisis consecutives que es retroalimenten entre si. La primera anàlisi, i principal tema d'investigació de la tesi, sobre la relació "forma de la ciutat i mobilitat urbana", analitzada a través dels factors de l'ús del sòl (densitat, diversitat, disseny de la xarxa, accessibilitat a la destinació, distància a una parada d'autobús), dels factors socials (característiques socioeconòmiques), i de les característiques del sistema de mobilitat urbana, es descriu com aquestes variables han contribuït a la configuració l'escenari actual de la mobilitat urbana a la metròpoli de Lima. Una segona anàlisi, complementària a la primera i aproximatiu com a futura línia d'investigació, sobre com diferents teixits urbans i els seus respectius models de mobilitat, poden contribuir, o no, a superar la capacitat ambiental de la ciutat de Lima. Una tercera anàlisi, complementària a la primera i aproximatiu com a futura línia d'investigació, sobre com el model de mobilitat urbana en l'àrea d'estudi, ha transformat la percepció que tenen els habitats de Lima sobre l'espai i el temps de la mobilitat urbana. / [EN] The present dissertation has been focused on describing the current scenario of urban mobility in the metropolitan area of Lima city, Peru. This is achieved through to develop an analysis about the relationship between the city-form and the urban mobility, in where the parameters considered here in order to describe its urban mobility, are classified into three principal broad groups, which are: land-use factor, social factor and their characteristics of its urban mobility. Thus, only population density, diversity and design of the city, as well as, the accessibility to the destination and distances to bus stations, are considered in the land-use factor. The socioeconomic characteristics are taking account in the social factor. Whilst, urban mobility describes how all of these variables have contributed to the current urban mobility scenario in the metropolitan area of Lima city. Finally, two different analysis are proposed here as new research branches, which they are in functions of the study previously developed. The first one consists in the study about how the different urban structure areas and its current mobility model are able to contribute (or not) to overcome the environmental capacity of the Lima city. Whilst the second analysis is related to urban mobility model in Lima city and its influence in the perception of its population about the space and time required for urban mobility. / Gracias al Programa Nacional de Becas y Crédito Educativo – PRONABEC del Gobierno del Perú por permitirme disfrutar de la beca Presidente de la República y hacer posible esta tesis. / Conto Quispe, Z. (2021). La movilidad urbana en Lima. Análisis desde la forma de la ciudad [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/167423

La notion de qualité des services et de l’organisation du travail dans les banques libanaises est placée depuis plusieurs années au cœur des préoccupations et de l’organisation du système bancaire. Cependant, dans leur démarche actuelle, elles sont confrontées à plusieurs risques et déceptions car les coûts de leurs démarches sont élevés. Pour faire développer la proactivité, un changement par un management innovant est alors nécessaire. À partir de recherche-intervention réalisée dans quatre succursales bancaires sur le territoire libanais, nous nous sommes intéressé à analyser les convergences et les spécificités de ces organisations afin de proposer un modèle de management commun qui servirait de base à la croissance et au développement de ces établissements tout en conciliant qualité et coûts. La recherche propose une méthodologie permettant de développer les pratiques professionnelles de ces organisations. Un modèle de management socio-économique est proposé pour pérenniser les démarches de changement, en utilisant des outils afin d’améliorer l’organisation du travail et la qualité des services dans ces organisations tout en réduisant les coûts. / The concept of services quality and work organization in the Lebanese banks is placed since several years in the banking system main concerns and its organization. However, in their current approach, they are facing many risks and disappointments because the high costs of their actions.To have a proactivity contribution, a change using an innovative management will be necessary. From the research-intervention in four Lebanese bank branches, we were interested to analyze these organizations similarities and specificities in order to develop a common management model as a basis for these establishments’ growth and development, balancing quality and costs. The research proposes a methodology to develop professional practices of these organizations.A socio-economic management model is proposed to sustain the efforts of change, using tools in order to improve work organization and services quality in these organizations while reducing costs.

La présente étude s’attache à l’absentéisme long pour raison de santé chez les personnels hospitaliers non médicaux. Deux types de congé non ordinaire sont visés : les C.L.M. et C.L.D. Ceux-Ci constituent en effet un enjeu de gestion par les désorganisations et les coûts, principalement cachés, qu’ils suscitent. Ces derniers représentent également un enjeu de santé sociale (voire publique), en raison de la morbidité qu’ils expriment.Afin de les caractériser et de les mesurer, ce travail s’inspire de l’approche socioéconomique des organisations (I.S.E.O.R., Lyon). On s’efforce notamment de procéder à un diagnostic pluriel (social, organisationnel et financier). L’ambition est triple. Il s’agit 1) de faire prendre conscience de l’ampleur des préjudices (effet miroir pour la direction) ; 2) de contribuer au développement d’un référentiel théorique et pratique (évaluation élargie des absences) ; 3) d’encourager la promotion d’un présentéisme-Qualité (préconisations de type R.H.). Les diverses investigations se font sur trois hôpitaux régionaux publics (Auvergne) de taille volontairement différente (C.H.U., C.H. et H.L.). Les résultats laissent à chaque fois apparaître des profils, des fonctionnements, des dépenses et des vécus assez alarmants. Ils témoignent d’une défaillance au niveau des ressources humaines (organisationnelle et managériale). Ces retours négatifs attestent par ailleurs d’une possibilité d’extension de l’analyse de type socio-Économique (application aux interruptions prolongées en structures de soins). Ils autorisent enfin à dégager quelques pistes d’intervention, tantôt transversales(proximité dans les procédures), tantôt spécifiques (particularités de la structure). / The present study focuses on the long absenteeism for health reason at non medicalhospital staff. Two types of non ordinary sick leave are aimed : the C.L.M. and C.L.D. (rulingson salary insurance). Those indeed constitute a challenge of management by thedisorganizations and the costs, mainly hidden, which they cause. They represent also a stakein social health, because of the morbidity they express.In order to characterize and measure them, this work takes as a starting point theorganizations socio-Economic approach (I.S.E.O.R., Lyon). We particularly try to carry out aplural diagnosis (social, organizational and financial). The ambition is threefold. It acts 1) tomake become aware of the scale of the damages (mirror effect for the direction); 2) tocontribute to the development of a theoretical and practical reference frame (widenedevaluation of the absences); 3) to contribute to the promotion of good and really presenteeim(human resources recommendations).The various investigations are done on three publicregional hospitals of voluntarily different size (C.H.U., C.H., H.L. – in the center of France).Each time the results let appear alarming profiles, operations, spending and lived. They giveevidence to a failure in organisational and managerial human resources. These negativereturns also attest an extension possibility of the socio-Economics’ analysis (to the extendedsickness absences in structures of care). They finally allows to identify some tracks ofintervention, sometimes transverse (proximity in the procedures), sometimes specific(peculiarities of the structure).

Dans cette étude, nous proposons une analyse du contexte marocain de la santé et de la sécurité au travail, aussi bien sur le plan social et culturel que législatif. L'exploration du système de gestion de la santé et de la sécurité au travail nous a amené à mettre en lumière non seulement les sources législatives internationales du Code du travail marocain, mais aussi les différentes méthodes de management de la santé et de la sécurité dans les entreprises. Nous proposons également une étude statistique qui permet de mieux comprendre la gestion, les processus de prévention et les techniques de management de la santé-sécurité au sein des entreprises marocaines. En même temps, afin de proposer un modèle de management qui servirait de base à la croissance et au développement économique et social de l’établissement, une recherche-intervention a également été réalisée au sein d’une entreprise marocaine. Ainsi, les raisons de l'insuffisance du respect des lois déjà existantes ont donc pu être mises en évidence et des solutions claires à partir de l’utilisation d’outils pour améliorer l’organisation et les conditions de travail à des coûts réduits, ont été proposées. / In this study, we propose an analysis of the Moroccan context of health and safety, both in the social and cultural that legislation. Exploring the management system of health and safety at work has led us to highlight not only the international law sources of the Moroccan labor code, but also the different methods of managing health and safety in companies. We also propose a statistical study to better understand the management, prevention processes and technical management of health and safety within Moroccan companies. At the same time, in order to propose a management model as a basis for growth and economic and social development of the institution, intervention research was also conducted in a Moroccan company. Thus, the reasons for the lack of compliance with existing laws have therefore been highlighted and clear solutions from the use of tools to improve the organization and working conditions at a reduced cost, have been proposed.

Les entreprises de spectacle vivant évoluent dans un contexte de diminution de ressources externes et de modification des modalités d’attribution des subventions par l’application de la LOLF (Loi Organique relative aux Lois de Finances). Leur problématique repose sur les moyens à mettre en œuvre pour faire face à ces contraintes. Nous nous attachons à démontrer que leur développement dépend de l’amélioration de la logique de coopération entre les acteurs à partir du projet artistique et de l’appropriation des contraintes d’évaluation de la LOLF, pour révéler les performances cachées et développer des ressources internes. Cette recherche se construit à partir de l’hypothèse que l’amélioration de la performance globale des organisations dépend d’une action transformative qui opère selon trois axes interdépendants : l’intervention, les outils de management, le langage–acteur. A partir d’une recherche-Intervention dans un théâtre et d’un diagnostic qualitatif dans un autre, nous accompagnons les acteurs dans une conduite de changement et étudions les conditions de développement managérial dans ce type d’organisation. Nous analysons comment l’utilisation du langage dans le cadre de l’Intervention Socio-Economique modifie les représentations et contribue à l’élaboration d’un nouveau dispositif managérial. Nous proposons d’associer les outils de management socio-Économiques, utilisés comme des matrices de lecture de l’organisation, aux critères d’évaluation et de subvention des pouvoirs publics pour en faire des outils de réflexion sur le processus de réalisation et de diffusion de spectacle et construire une représentation partagée entre les différents acteurs. / Performing arts companies operate in a context of declining resources and changes in the rules governing the allocation of grants, in accordance with the LOLF (Organic Law relative to the Laws of Finance). Their challenge lies in finding ways to address these constraints. We aim to demonstrate that their development depends on improving the manner in which all parties cooperate, based on the artistic project and taking into account the constraints resulting from the evaluation used by the LOLF, to reveal hidden costs and to develop internal resources. This research is based on the hypothesis that improving the overall performance of organizations depends on a transformative action that operates in three interdependent areas: intervention, management tools, and the speech-Actor. Based on intervention-Research in one theatre and on a qualitative study in another, we have assisted actors in the process of change management and examined the conditions in which managerial development takes place in this type of organization. We analyse how language use in the context of Socio-Economic Intervention modifies the representations and contributes to the elaboration of a new managerial instrument. We propose the use of socio-Economic management tools, serving as a framework for analyzing the organisation, combined with the criteria of evaluation and allocation of public funding as a basis of reflexion on the process of creation and dissemination of shows, as well as a means of building a shared representation between the different actors.