Orientador: Otávio José de Oliveira / Resumo: Com o atual cenário organizacional globalizado e cada vez mais competitivo, as organizações necessitam cada vez mais de estratégias para sobreviver em meio à concorrência excessiva. Com intuito de poupar esforços e otimizar recursos, as empresas, sobretudo as do setor industrial começaram a desenvolver seus próprios Sistemas de Gestão Integrado (SGI) como uma alternativa plausível e eficaz nesse sentido. O SGI busca alcançar a integração dos sistemas de qualidade, meio ambiente, saúde e segurança ocupacional e responsabilidade social corporativa de acordo com as características, atividades e necessidades de cada organização. Um alinhamento eficaz do SGI com a estratégia empresarial pode ter influências positivas nas capacidades inovadoras das organizações, bem como na satisfação de seus colaboradores e clientes. No entanto, de acordo com a literatura científica muitas empresas não estão cientes das dificuldades em alinhar o SGI com sua estratégia. Portanto, o objetivo desta tese é propor diretrizes para o alinhamento do SGI com a estratégia de empresas industriais. Para a consecução deste objetivo, foi realizada uma revisão da literatura científica que permitiu a sistematização dos princípios da estratégia empresarial e a identificação das relações teóricas entre o SGI e estratégia, que deram suporte para a realização dos estudos de caso múltiplos e auxiliando na elaboração das diretrizes para o alinhamento do SGI com a estratégia empresarial. Em função do desenvolvimento des... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: With today's globalized and increasingly competitive organizational landscape, organizations need strategy to survive in the midst of excessive competition. In order to save effort and optimize resources, companies, especially those in the industrial sector have started developing their own Integrated Management System (IMS) as a plausible and effective alternative in this sense. The IMS seeks to achieve the integration of the systems of quality, environment, occupational health and safety and corporate social responsibility in accordance with the characteristics, activities and needs of each organization. An effective alignment of IMS with the business strategy can have positive influences on innovative capabilities of organizations, as well as the satisfaction of their employees and customers. However, according to the scientific literature many companies are not aware of the difficulties in aligning the IMS with their strategy. Therefore, the objective of this thesis is to propose guidelines for the alignment of the IMS with the business strategy in industrial companies. In order to achieve this objective, a review of the scientific literature was carried out, which allowed the systematization of the principles of business strategy and the identification of the theoretical correlations between IMS and strategy, which are supporting the carrying out of multiple case studies and assisting in the elaboration of the guidelines for IMS alignment with business strategy. Due to t... (Complete abstract click electronic access below) / Doutor

Nas últimas décadas é notória a crescente importância que vem sendo dada ao desenvolvimento de inovações por parte de empresas, principalmente nos setores industriais. Entretanto, diferentemente de situações em que a inovação ocorre de maneira fortuita e eventual, desafios especiais se reservam às organizações que se engajam na geração de inovações de forma sistemática. Nesta linha, um conjunto de iniciativas empresariais parece apontar na direção de um aglutinamento de atividades relacionadas à gestão da inovação em grupos dedicados: Diretoria de Inovação Tecnológica, Comitê de Inovação, Núcleo de Gestão da Inovação, Gerência de Planejamento Estratégico e Inovação, etc. são alguns dos nomes de instâncias da organização que tem assumido a responsabilidade se debruçar sobre esta questão. Tomando como conceito de função organizacional a existência de um grupo identificável e com uma missão específica na organização, alguns estudos tem afirmado que a inovação surge como uma nova função organizacional das empresas. Neste contexto nasce a questão central deste trabalho: o que caracteriza a função organizacional inovação, considerando as iniciativas de diferentes empresas industriais de grande porte engajadas na sistematização da inovação no Brasil? Partindo da contextualização geral e importância da temática da inovação nos sistemas produtivos, o estudo recorre a três desdobramentos da literatura de inovação como bases teóricas. Parte-se da conceituação e dimensões da inovação, discutem-se as diferentes perspectivas para o processo de se gerar inovações e, finalmente, busca-se dar um panorama das abordagens gerenciais que visam sistematizar a prática da inovação nas organizações. Na sequência, são apresentadas ainda considerações da literatura quanto à definição e caracterização de funções organizacionais. A estratégia metodológica adotada é o estudo de casos múltiplos, com lógica predominantemente indutiva. O recorte do estudo está em organizações industriais de grande porte atuantes no Brasil e, neste contexto, são abordadas as experiências de quinze empresas na constituição de grupos dedicados de inovação. O estudo destes casos revela um conjunto de características para a função inovação que surge nestas empresas, dividas em seis perspectivas: propósito geral da função inovação, origens dos grupos, legitimidade e norteamento da função, pessoas, atribuições da função inovação e perspectivas futuras. Ao final são apresentadas as principais implicações da pesquisa, limitações e sugestões para trabalhos futuros. / In last decades innovation has been attracting increasing importance for organizations, especially in industrial sectors. However, unlike cases in which innovation occurs eventually and randomly, special challenges are reserved to organizations that engage themselves in systematic generation of innovations. In this line, a set of business initiatives seems to point toward the creation of workgroups dedicated to innovation management activities: Technological Innovation Board, Innovation Committee, Center for Innovation Management, Strategic Planning and Innovation, etc. are some of the organizational instances that have assumed the responsibility to address this issue. Taking the concept of organizational function as the existence of an identifiable group, with a specific mission in the organization, some studies have argued that innovation emerges as a new organizational function. In this context arises the central question of this study: what characterizes the innovation function, considering different initiatives of large industrial companies engaged in systematizing innovation in Brazil? Starting from the general context and importance of innovation for the organizations, the study draws on three issues of innovation literature as its theoretical basis: the concept and scope of innovation; different perspectives of the innovation process; and the management approaches aimed at systematizing innovation in organizations. Finally, further considerations regarding the definition and characterization of organizational functions are presented. The strategy adopted is the multiple case study with predominantly inductive logic. The perimeter of the study is large industrial organizations in Brazil and the experiences of fifteen companies in the constitution of dedicated innovation groups are explored. The study of these cases and their convergences reveals a number of characteristics for innovation function that arises in these companies. These characteristics are divided into six perspectives: general purpose of innovation function, origins of the innovation groups, legitimacy and guid of the innovation function, people, assignments of innovation function and future perspectives. At the end the main implications of the research, limitations and suggestions for future work are presented.

Bakgrund: Oberoende av konjunktur måste ett företag finansiera sin verksamhet med kapital. Kapitalstruktur är ett omdebatterat forskningsområde där det inte råder någon generell gångbar teori som är applicerbar för majoriteten av företag. Detta tillsammans med att kapitalstruktur i konjunkturvändningar är ett relativt outforskat område möjliggör ett intressant kunskapsbidrag. Att företag inom samma bransch visat på större likheter i kapitalstruktur aktualiserar en avgränsning till en specifik sektor. Hur påverkades Sveriges största exportsektor, industriföretagen, med deras relativt höga skuldsättning av den större konjunkturnedgången som rådde år 2006–2009? Syfte: Studien syftar till att analysera hanteringen av, samt vad som påverkade kapitalstrukturen utifrån skuldsättning i de svenska industriföretagen för konjunkturnedgången under åren 2006–2009. Genomförande: I syfte att analysera skuldsättning utifrån konjunkturnedgången användes en kvantitativ strategi med finansiella nyckeltal och värderingsmultiplar från samtliga industriföretag som förklaringsvariabler. I syfte att göra studien mer verklighetsförankrad genomfördes intervjuer med åtta bolag om hanteringen och arbetet med kapitalstrukturen över tiden. Tidigare forskning inom kapitalstruktur, tillsammans med studiens empiri, har legat till grund för analys och jämförelse med konjunkturnedgången år 2006–2009. Resultat: De flesta sambanden vilka påverkade skuldsättningen under åren 2006–2009 gäller oavsett konjunkturläge. Dock råder större inverkan av konjunkturnedgången vid analys av förklaringar till sambanden där lönsamhet, tillväxt och risk är bidragande orsaker. Industriföretagen gör ingen direkt anpassning av strukturen vid en konjunkturvändning då de anses kategoriseras som ”överlevare” utifrån verksamhet och flexibilitet i kapitalstruktursammansättning. / Background: Regardless of the economy, a company must finance its operations with capital. Capital structure is a controversial area of research without any general applicable theory for the majority of companies. This, together with the relatively unexplored area of capital structure in economic turnarounds enables an interesting contribution to knowledge. The fact that companies within the same industry has proven greater similarities in capital structure raises a delimitation into a specific sector. How was Sweden’s largest export sector, industrial companies, affected by the major economic downturn that prevailed during the years 2006–2009, considering their relatively high leverage ratio? Purpose: The aim is to analyse the management of, and what affected the indebtedness in the Swedish industrial companies during the economic downturn the years 2006– 2009. Completion: In order to analyse the indebtedness during an economic downturn the study used a quantitative approach based on financial ratios and valuation multiples as explanatory variables. Interviews were conducted in order to make the study more reality-based regarding management of capital structure over time. Previous research in capital structure, together with the empirical results, has been the basis for analysis and comparisons to the economic downturn during 2006–2009. Results: Most correlations, which affected the indebtedness during 2006–2009, prevails regardless of the economic climate. However, there is a greater impact by the economic downturn when analysing the explanations of the correlations whereby profitability, growth and risk are seen as contributing factors. Furthermore, industrial companies make no direct adaption in structure at economic turnarounds since they are considered “survivors” in their strategy based on their business and flexibility in the composition of capital structure.

Bakgrund: Finanskrisen 2008 påverkade kreditmarknaden och konsekvensen blev att företag fick det allt svårare att få lån beviljade samtidigt som lånevillkoren försämrades. Detta borde påverka företagens finansiering då de inte har samma möjlighet att välja sin kapitalstruktur och på så sätt utnyttja de fördelar som lånefinansiering medför. Vidare är det fortfarande oklart vad som påverkar företags val av kapitalstruktur. Det finns få kvalitativa studier gjorda inom ämnet varför det är av intresse att studera kapitalstrukturen och dess påverkande faktorer ur ett djupare perspektiv. Syfte: Syftet med studien är att studera vilka faktorer som påverkar företags val av kapitalstruktur och hur arbetet kring kapitalstrukturen ser ut samt studera om det förändrats till följd av finanskrisen 2008. Metod: Studiens metod är av kvalitativ karaktär och åtta företag har deltagit. För att uppnå studiens syfte har en representant från respektive företag intervjuats vilket tillsammans med tidigare forskning och teorier har legat till grund för diskussionen i analysen och de slutsatser som författarna har konstaterat. Slutsats: En mängd olika faktorer påverkar valet av kapitalstruktur men den främsta faktorn är verksamheten som bedrivs, vilka strategier och förutsättningar bolaget har. Samtliga företag föredrar att i första hand finansiera sig med egna upparbetade medel, sedan lånefinansiering och som ett sista alternativ genomförs nyemissioner. Andra faktorer som påverkar valet är till exempel utdelning och ägarstruktur. Majoriteten av företagen har ett mål med sin kapitalstruktur som är av övergripande karaktär. Finanskrisen verkar inte ha påverkat majoriteten av företagen, då de flesta inte har upplevt svårigheter med att få lån beviljade och högre lånekostnader. / Background: The financial crisis in 2008 affected the credit market and as a consequence companies found it more difficult to obtain loans and it became more expensive to do so.  This should affect the companies financing as they don’t have the same opportunity to choose capital structure and thereby take advantage of the benefits of debt financing. Furthermore, it remains unclear what determines companies’ choice of capital structure. There are few qualitative studies done on the subject, why it is of interest to study the capital structure and its determining factors from a deeper perspective. Purpose: The purpose of the study is to examine the determinant factors on companies’ choice of capital structure and how they work with the capital structure. Furthermore, the study aims to examine if it has changed as a result of the financial crisis in 2008. Methodology: The study has a qualitative approach and eight companies have participated. To achieve the purpose of the study, one representative from each company was interviewed. The interviews together with previous research and theories have formed the basis of the discussion in the analysis and the conclusions. Conclusion: Many different factors affect the choice of capital structure but the main factor is the business conducted, which strategies and conditions the companies have. All companies prefer to primarily finance with own generated funds, then debt financing and as a last option issue equity. Other factors that affect the choice are for example dividends and ownership structure. The majority of the companies have a target with their capital structure. The financial crisis doesn’t seem to have affected the majority of companies, since most of them haven’t experienced difficulties with obtaining loans and higher expenses.

The diffusion of Activity Based Costing (ABC) has been researched extensively in developed countries. Research on these issues in Jordan in general and within the Jordanian industrial sector more specifically is limited. The aim of the current research is to contribute to the design and successful ABC implementation in the Jordanian industrial sector. To achieve the aim of the research, the research methodology included both quantitative and qualitative data. The first stage was a quantitative study. The questionnaire survey was developed and the primary aims were to determine the current state of ABC adoption and implementation. The factors that facilitate, motivate and create barriers to ABC implementation were examined. In the second stage, semistructured interviews were used to probe the significant results of the questionnaire survey. The interviews were conducted with 6 companies that have implemented ABC in full and currently using ABC information. The survey findings indicate that ABC implementation among Jordanian industrial companies is quite satisfactory. The rate of ABC implementation is about 50.8%. Within the Jordanian industrial sector, the interaction between the following factors facilitated and motivated the implementation of ABC, namely: top management support, both training and education about the system, higher information technology, increasing proportion of overhead costs, growing costs, including product costs and administrative costs, and an increasing number of product variants. The interviews with financial managers/heads of cost accounting departments are consistent with questionnaire survey findings and both reveal and emphasise the important effect of consultants, professional management/accounting bodies and cooperation between academics and professionals upon implementing ABC within the Jordanian industrial sector. Therefore, it can be concluded that it is not only demand but also supply factors that influence implementation of ABC within the Jordanian industrial companies.

Nas últimas décadas é notória a crescente importância que vem sendo dada ao desenvolvimento de inovações por parte de empresas, principalmente nos setores industriais. Entretanto, diferentemente de situações em que a inovação ocorre de maneira fortuita e eventual, desafios especiais se reservam às organizações que se engajam na geração de inovações de forma sistemática. Nesta linha, um conjunto de iniciativas empresariais parece apontar na direção de um aglutinamento de atividades relacionadas à gestão da inovação em grupos dedicados: Diretoria de Inovação Tecnológica, Comitê de Inovação, Núcleo de Gestão da Inovação, Gerência de Planejamento Estratégico e Inovação, etc. são alguns dos nomes de instâncias da organização que tem assumido a responsabilidade se debruçar sobre esta questão. Tomando como conceito de função organizacional a existência de um grupo identificável e com uma missão específica na organização, alguns estudos tem afirmado que a inovação surge como uma nova função organizacional das empresas. Neste contexto nasce a questão central deste trabalho: o que caracteriza a função organizacional inovação, considerando as iniciativas de diferentes empresas industriais de grande porte engajadas na sistematização da inovação no Brasil? Partindo da contextualização geral e importância da temática da inovação nos sistemas produtivos, o estudo recorre a três desdobramentos da literatura de inovação como bases teóricas. Parte-se da conceituação e dimensões da inovação, discutem-se as diferentes perspectivas para o processo de se gerar inovações e, finalmente, busca-se dar um panorama das abordagens gerenciais que visam sistematizar a prática da inovação nas organizações. Na sequência, são apresentadas ainda considerações da literatura quanto à definição e caracterização de funções organizacionais. A estratégia metodológica adotada é o estudo de casos múltiplos, com lógica predominantemente indutiva. O recorte do estudo está em organizações industriais de grande porte atuantes no Brasil e, neste contexto, são abordadas as experiências de quinze empresas na constituição de grupos dedicados de inovação. O estudo destes casos revela um conjunto de características para a função inovação que surge nestas empresas, dividas em seis perspectivas: propósito geral da função inovação, origens dos grupos, legitimidade e norteamento da função, pessoas, atribuições da função inovação e perspectivas futuras. Ao final são apresentadas as principais implicações da pesquisa, limitações e sugestões para trabalhos futuros. / In last decades innovation has been attracting increasing importance for organizations, especially in industrial sectors. However, unlike cases in which innovation occurs eventually and randomly, special challenges are reserved to organizations that engage themselves in systematic generation of innovations. In this line, a set of business initiatives seems to point toward the creation of workgroups dedicated to innovation management activities: Technological Innovation Board, Innovation Committee, Center for Innovation Management, Strategic Planning and Innovation, etc. are some of the organizational instances that have assumed the responsibility to address this issue. Taking the concept of organizational function as the existence of an identifiable group, with a specific mission in the organization, some studies have argued that innovation emerges as a new organizational function. In this context arises the central question of this study: what characterizes the innovation function, considering different initiatives of large industrial companies engaged in systematizing innovation in Brazil? Starting from the general context and importance of innovation for the organizations, the study draws on three issues of innovation literature as its theoretical basis: the concept and scope of innovation; different perspectives of the innovation process; and the management approaches aimed at systematizing innovation in organizations. Finally, further considerations regarding the definition and characterization of organizational functions are presented. The strategy adopted is the multiple case study with predominantly inductive logic. The perimeter of the study is large industrial organizations in Brazil and the experiences of fifteen companies in the constitution of dedicated innovation groups are explored. The study of these cases and their convergences reveals a number of characteristics for innovation function that arises in these companies. These characteristics are divided into six perspectives: general purpose of innovation function, origins of the innovation groups, legitimacy and guid of the innovation function, people, assignments of innovation function and future perspectives. At the end the main implications of the research, limitations and suggestions for future work are presented.

Abstract Research on software business has, so far, mainly concentrated on the software industry. However, software business has recently also been practised outside the software industry, in so-called industrial companies. This research aims at increasing empirical and theoretical understanding of the development of software business in industrial companies, shedding light on why a company not belonging to the software industry starts to do business involving software, how the company goes about starting such business, and how this in turn affects the company. First, past research on the resource-based approach, capability approach, dynamic capability approach and the concept of strategy is reviewed. Based on this review, four processes that hold the potential to give a company (sustained) competitive advantage – picking resources, exploiting resources, applying capabilities and developing capabilities – and three important dimensions of strategy – the objective of strategy, the process of strategy formation, and the focus of strategy – are identified. A conceptual framework for studying the development of software business in industrial companies is developed which encompasses the processes holding the potential for (sustained) competitive advantage and the different dimensions of strategy, as well as the company’s resource, capability and dynamic capability base. Following that, empirical data collected in two internationally operating industrial companies is analyzed with the help of the conceptual framework. As a result of the empirical data analysis, 23 capabilities and several resources important for software business in industrial companies could be identified. Capabilities are categorized according to their use in and applicability to different types of software business. Factors influencing the application, development and improvement of capabilities, as well as different ways of how industrial companies start to do software business, are identified. The conceptual framework is revised by adding the process of developing capabilities further to the processes which hold the potential for competitive advantage, and clarifying the role of dynamic capabilities in the development of software business in industrial companies.

No description available.

Thesis (MBA)--Stellenbosch University, 1999. / ENGLISH ABSTRACT: This study project explores cash value added statements (CVAS). a South African innovation. A complete survey is made of all the CV AS published by listed South African industrial companies from 1991 up to 1998. The survey yields a total of 18 listed South African industrials, which started to publish a CV AS in different years. Together, the 18 companies provide a population of 89 cash value added statements for analysis. The aim of the study is to establish how South African companies prepare a CV AS against a background which lacks a formal Accounting Standard on the subject. Secondly. it seeks to unravel any variations and mistakes presentation of published CY AS as measured against a standardized model of CY AS. In order to highlight the variations, a fault bank is created. An analysis of the fault bank reveals a number of differences in the treatment of certain components of a CV AS by listed South African industrial companies. Major deviations from the standardized model of a CVAS involve interest, dividends and taxation. / Please refer to fulltext for Afrikaans abstract

Submitted by PAULA MARCELA GONÇALVES ALVES DE FREITAS null (paulamgafreitas@gmail.com) on 2017-10-03T21:03:51Z No. of bitstreams: 1 Trabalho Mestrado- Diretrizes para o desenvolvimento do GSCM.pdf: 2072154 bytes, checksum: ed76c785f099b16e4670efcb8cabff28 (MD5) / Approved for entry into archive by Monique Sasaki (sayumi_sasaki@hotmail.com) on 2017-10-04T16:46:40Z (GMT) No. of bitstreams: 1 freitas_pmga_me_guara.pdf: 2072154 bytes, checksum: ed76c785f099b16e4670efcb8cabff28 (MD5) / Made available in DSpace on 2017-10-04T16:46:40Z (GMT). No. of bitstreams: 1 freitas_pmga_me_guara.pdf: 2072154 bytes, checksum: ed76c785f099b16e4670efcb8cabff28 (MD5) Previous issue date: 2017-08-10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / As exigências ambientais, regulamentares e mercadológicas têm pressionado as empresas a incorporarem ações e iniciativas voltadas para o desenvolvimento sustentável, para atender a esses requisitos as organizações podem implantar a gestão ambiental, que incluí a adoção de elementos como, o Geen Supply Chain Management (GSCM), consistindo na inserção de inciativas verdes em todos os elos da cadeia de suprimentos tradicional, abrangendo também as atividades relacionadas ao destino correto do produto no final da vida útil. Neste contexto de sustentabilidade a BM&FBovespa criou o Índice de Sustentabilidade Empresarial (ISE), com o intuito de acompanhar o desempenho das ações de empresas que visam pelo desenvolvimento sustentável e transparência nos seus negócios. As companhias constantes no ISE são estimulados pela BM&FBovespa a informar suas ações ambientais por meio do modelo de relatório GRI (Global Reporting Initiative), sendo este reconhecido internacionalmente e permite o acesso livre as informações sobre as políticas, iniciativas e práticas empresarias voltadas para os aspectos econômicos, sociais e ambientais. Neste sentido, o presente trabalho tem o objetivo de elaborar diretrizes para o desenvolvimento dos elementos do GSCM em empresas industriais. Para cumprir com este objetivo, o trabalho realizou uma pesquisa documental nos relatórios GRI das empresas de manufatura listadas no ISE, para identificar os elementos e dificuldades de implantação do GSCM, posteriormente foram realizados três estudos de caso em companhias de diferentes segmentos para comparar as boas práticas e dificuldades encontradas, em seguida foi elaborada as diretrizes de implantação do GSCM baseando-se nos elementos considerados neste trabalho tais como, marketing verde, gestão ambiental, green design, avaliação do ciclo de vida, fornecedores verdes, produção mais limpa, embalagens e transporte sustentáveis, cooperação dos clientes e logística reversa. / Environmental and marketing regulatory requirements have pushed companies to incorporate actions and initiatives through sustainable development. The emergence of environmental management practices, such as green supply chain management (GSCM), which consists of the insertion of green initiatives in all links of the supply chain, since the supplier until the final disposal of products, have been increasing. Aiming at sustainable development and business transparency, BM&FBovespa has created the Corporate Sustainability Index (ISE) to monitor the performance of corporate actions relating to sustainable issues. Moreover, BM&FBovespa stimulate companies to report their environmental actions through the GRI (global reporting initiative) reporting model that allows free access to information, policies and business practices geared to economic, social and environmental topics. Thereby, the present work has the objective of elaborating guidelines for the development of the elements of the GSCM in industrial companies. In order to comply with this objective, the work carried out a documentary survey in the GRI reports of the manufacturing companies listed in the ISE, to identify the elements and difficulties of implementation of the GSCM, three case studies were then carried out in companies from different segments in order to compare the good practices and difficulties encountered, and the GSCM implementation guidelines were elaborated based on the elements considered in this work such as green marketing, environmental management, green Design, life cycle assessment, green suppliers, cleaner production, sustainable packaging and transportation, customer cooperation, and reverse logistics.