The importance of human resource management (HRM) increases with each passing day. In the past, organizations only focused on the coordination and the integration between HRM and other management functions. Nowadays, with a more broad and holistic angle, we usually elevate HRM in enterprise from the strategic point of view. The role it plays in the organization becomes more active rather than passive and it puts more emphasis on the intensive cooperation between HRM and business strategies. The studies of HRM strategy in Taiwan only focus on the high-tech industry. Therefore, this study will aim at Cable TV (CATV) system industry and investigate the influence of HRM strategy by organizational life cycle and business strategy. The purpose of this study is to know how the CATV systems obtain the employees they need by recruiting and education training in digital convergence. And then we can further understand the HRM strategy in organization and its relationships with organizational life cycle and business strategy. This research adopted case study and targeted three domestic CATV firms. This study also described and explained the status of HRM in CATV system industry by case comparison and then induced the conclusions and research propositions. The results were as follow: 1. The organizations will adopt different business strategic types when they are in different stage of organizational life cycle. 2. CATV will increase the varieties of their product line in order to earn more revenues as the stage of life cycle goes. 3. The stage of the development in organizational life cycle will be affected by parent company. 4. The organizations will adopt different HRM strategy types when they are in different stage of organizational life cycle. 5. No matter at what stage of life cycle, CATV will take internal training seriously. 6. Employee turnover rate of CATV is very low, and the source of recruitment is seldom from external. 7. The HRM strategy tends to be accumulation type. However, it will shift to facilitation type when they develop new services. 8. There is a ¡§Fit¡¨ relationship between business strategy and HRM strategy; however, it changes because of parent company¡¦s effect.

For business to develop overseas, product research and development, capital and human resources are important elements, but how to design appropriate to the overseas organization of resources and effective integration, to reach overseas business development objectives can not be ignored.Business growth process is traced and can be a phased, can identify current stage of business In this study, would like to understand the operation of the design for evolution multinational organization. This study is used depth interviews to research; total selected four professional managers of multinational corporations. The research is show as below: 1.The actual operation of the board of multinational enterprises is still very much under the influence of shareholders holding the largest, but the foreign domestic corporate governance is more than good thinking. 2.Business department operates the impact of products and services will be taken to a large contingent suitable model, which patent is an important factor. 3.Evolution of organizational structure will be organized products have different impact on the operation of the specific thinking. 4.To control Organization will be the largest operation of restricted stock. 5.The ability to respond to environmental markets and will be types of overseas subsidiaries due to the impact of ownership concentration. 6.For the current situation of organization and future prospects of satisfaction will be affected by company history and the impact of leadership style.

Because of the constant innovation of IT technology , firms have to face not only end users but also fast-changing production design. It makes firms¡¦ operation extremely difficult .Someone which may be the champion today will be the worst another day .This is the conspicuous situation in IT industry. Confronted by the worst circumstance and limited to the internal sources, Acer corp. must do some changes to its original corporation activities that contain brand and manufacturing. If not , Acer corp. will have a serious problem caused by internal and external forces. Acer corp. declared its re-engineering plan that divided the corporation into three groups in 2000. The way Acer corp. using to change is based on the situation that industry value chain subdivide into lots of parts. Because of the enterprise internal resources restricted, Acer cannot maintain the complete value chain .It must make a decision between brand operating and OEM parts. When Acer decides to focus on brand operating as its enterprise core, it needs to differentiate the principle from organization and business strategy to go with new principle . In the part of organizational change, the report makes an eye on organizational life cycle theory and organization efficiency to find out why it needs three independent main groups. The main change of business strategy is on the supply chain and marketing channel management. Change of Supply chain aims that Acer, after outsourcing OEM parts , makes use of OEM firms which are good at production and global logistic activity , to reduce its stock and save the cost. Change of marketing channels is to comply with diverse channels in European market to make great growth. Hence, Acer prepares to copy the European experience to U.S. and China . Finally , the report proves Acer¡¦s process of organizational change with Lewin and Kotter¡¦s theories to make a conclusion .

The digital sector is often described as rapidly evolving, hence organisations within it need to remain innovative in order to cope with the changes. However, the traditionally closed approach towards innovation has been increasingly criticized. Inbound innovation is an alternative approach described as the purposive pursuit of gaining external knowledge for product enhancement and new product development. This knowledge can be gained by using tools such as innovation contests and creating innovation communities. Through a multiple case study focusing on three companies within the digital sector, this thesis explores a potential connection between how these companies use inbound innovation in regard to the different phases in the organizational life cycle. The data was collected using both qualitative and quantitative data collection techniques, and analysed using a cross-case analysis method. This thesis found that the examined organisations, each specified in different phases of the organisational life cycle, uses inbound innovation differently. Furthermore, as the examined organizations progress through the organisational life cycle a shift, from using inbound innovation to optimize execution towards using it to find new growth options, was found. / Den digitala sektorn beskrivs ofta som snabbt föränderlig och organisationer i den behöver förbli innovativa för att klara av förändringarna. Samtidigt har traditionella innovationsstrategier, som beskrivits som slutna, blivit allt mer kritiserade. ”Inbound” innovation är ett alternativ till tidigare innovationsstrategier. Strategin beskrivs som ändamålsenlig strävan efter att ta in extern kunskap för produktförbättring och gynna utvecklingen av nya produkter. Denna kunskap kan fångas upp genom användandet av verktyg som innovationstävlingar och innovationssamhällen. Genom en multipel fallstudie med fokus på tre organisationer inom den digitala sektorn utforskar denna avhandling det möjliga sambandet mellan hur dessa företag använder sig av ”inbound” innovation genom organisationens utveckling i organisations-livscykeln. Information kring ämnet har samlats in med hjälp av kvalitativa och kvantitativa datainsamlingstekniker och analyserats med hjälp av en tväranalys. Avhandling fann att de studerade företagen befinner sig i olika faser inom organisationslivscykeln och använder ”inbound” innovation på olika sätt. Dessutom påträffades ett samband, nämligen, när de studerade organisationerna fortskrider genom organisationslivscykeln ändrar de sitt användande av ”inbound” innovation från att optimera organisationens genomförande till att använda strategin för att hitta nya tillväxtmöjligheter.

The digital sector is often described as rapidly evolving, hence organisations within it need to remain innovative in order to cope with the changes. However, the traditionally closed approach towards innovation has been increasingly criticized. Inbound innovation is an alternative approach described as the purposive pursuit of gaining external knowledge for product enhancement and new product development. This knowledge can be gained by using tools such as innovation contests and creating innovation communities. Through a multiple case study focusing on three companies within the digital sector, this thesis explores a potential connection between how these companies use inbound innovation in regard to the different phases in the organizational life cycle. The data was collected using both qualitative and quantitative data collection techniques, and analysed using a cross-case analysis method. This thesis found that the examined organisations, each specified in different phases of the organisational life cycle, uses inbound innovation differently. Furthermore, as the examined organizations progress through the organisational life cycle a shift, from using inbound innovation to optimize execution towards using it to find new growth options, was found. / Den digitala sektorn beskrivs ofta som snabbt föränderlig och organisationer i den behöver förbli innovativa för att klara av förändringarna. Samtidigt har traditionella innovationsstrategier, som beskrivits som slutna, blivit allt mer kritiserade. ”Inbound” innovation är ett alternativ till tidigare innovationsstrategier. Strategin beskrivs som ändamålsenlig strävan efter att ta in extern kunskap för produktförbättring och gynna utvecklingen av nya produkter. Denna kunskap kan fångas upp genom användandet av verktyg som innovationstävlingar och innovationssamhällen. Genom en multipel fallstudie med fokus på tre organisationer inom den digitala sektorn utforskar denna avhandling det möjliga sambandet mellan hur dessa företag använder sig av ”inbound” innovation genom organisationens utveckling i organisations-livscykeln. Information kring ämnet har samlats in med hjälp av kvalitativa och kvantitativa datainsamlingstekniker och analyserats med hjälp av en tväranalys. Avhandling fann att de studerade företagen befinner sig i olika faser inom organisationslivscykeln och använder ”inbound” innovation på olika sätt. Dessutom påträffades ett samband, nämligen, när de studerade organisationerna fortskrider genom organisationslivscykeln ändrar de sitt användande av ”inbound” innovation från att optimera organisationens genomförande till att använda strategin för att hitta nya tillväxtmöjligheter.

[pt] Esta dissertação analisa o gerenciamento cultural ao longo do ciclo de vida de uma organização. Para tanto, foi feito um estudo de caso da TIM Brasil - Telecom Itália Mobile Brasil, empresa do mercado de telecomunicações brasileiro, criada em 2002. Com base em uma análise qualitativa, neste trabalho foi analisado o posicionamento da TIM Brasil em suas diferentes fases de vida segundo algumas tipologias culturais identificadas na literatura, e ressaltado o papel do mercado e dos clientes ao longos deste processo. O resultado deste estudo reforça a literatura sobre o tema referente a questão da forte correlação entre cultura e ciclo de vida, evidenciando a importância de algumas variáveis como: processo de comunicação, estrutura de poder e processo decisório no gerenciamento da mudança organizacional. / [en] This essay focuses on analyzing the cultural management through the organization life cycle. To reach this goal a thorough research was conducted involving a case study of TIM Brasil - Telecom Itália Mobile Brasil, a company of the Brazilian telecommunications market, created in 2002. On the basis of a qualitative analysis, in this work was analyzed the positioning of the TIM Brasil in its different phases of life according to some cultural typologies identified in literature, and salient the paper of the market and the customers to the long ones of this process. The result of this study strengthens literature on the referring subject in the question of the strong correlation between culture and cycle of life, evidencing the importance of some variable as: process of communication, power structure and decision process in the management of the organizational change.

Os processos logísticos impactam direta e indiretamente a vida das pessoas e são fundamentais para o sucesso das empresas. Modelos de maturidade oferecem uma maneira de traçar um caminho para melhorar processos ao ajudar a acrescentar competências e habilidades. O conceito de Maturidade da Gestão Logística propõe que os processos têm um ciclo de vida e que se torna mais maduro à medida que esses processos são explicitamente definidos, gerenciados, mensurados e controlados. Paralelamente ao desenvolvimento da gestão logística, as organizações crescem e expandem o seu portfólio de produtos ou serviços para atender mercados mais exigentes e, nesse processo, inevitavelmente enfrentam uma maior heterogeneidade de clientes e ambientes mais hostis. Nesse sentido, espera-se que as mudanças que ocorrem no ambiente organizacional sigam um padrão previsível que pode ser caracterizado por estágios de desenvolvimento, ou seja, estágios de Ciclo de Vida Organizacional. Esta dissertação investigou a relação entre os estágios dos modelos de maturidade da gestão logística e do ciclo de vida organizacional, bem como a relação entre a classificação das empresas nesses estágios e a quantidade média de artefatos de controle gerencial, tendo como hipóteses: (H1) a existência de relação entre os estágios desses dois modelos teóricos, e (H2) que, quanto mais desenvolvido o estágio, tanto no modelo de maturidade da gestão logística quanto no ciclo de vida organizacional, maior a quantidade média de artefatos utilizados. O método de coleta de dados utilizado foi o questionário e o público alvo constitui-se por profissionais que atuam na gestão logística ou em áreas relacionadas. A amostra final contemplou 213 empresas e o método estatístico para analisar as associações entre os estágios foi a análise de correspondência. Como principais achados destacam-se: confirmação de que existem associações não aleatórias entre os estágios de maturidade da gestão logística e do ciclo de vida organizacional, indicando que os gestores logísticos devem também considerar os construtos abordados nos dois modelos em projetos de desenvolvimento da maturidade da gestão logística. Também se constatou que os estágios mais desenvolvidos de maturidade de gestão logística possuem maior quantidade média de utilização de artefato de controle gerencial. Verificou-se ainda que o artefato Análise de custo logístico total foi o que apresentou maior média de utilização pelas empresas investigadas (79,8%) e a Gestão de custos interorganizacioniais a menor (28,2%). Dentre as recomendações para aprofundamento da pesquisa, sugere-se investigar se o estágio atual de maturidade de gestão logística das empresas está relacionado com o nível de complexidade da cadeia de suprimentos, aplicar técnicas confirmatórias para investigar a dinâmica das relações entre os estágios (qual o modelo com maior influência) e buscar entender os principais motivos da baixa utilização da Gestão de custos interorganizacioniais, uma vez que este é um caminho que pode tornar a cadeia de suprimentos mais eficiente e aumentar a sua lucratividade total. / The logistics processes impact directly and indirectly the lives of people and is vital to the success of companies. Maturity models offer a way to trace a path to improve processes while helps to add competencies and abilities to it. The concept of logistics management maturity proposes that the processes have a lifecycle and that becomes more mature as these processes are explicitly defined, managed, measured and controlled. Parallel to the development of logistics management, organizations grow and expand its portfolio of products or services to meet the most demanding markets and, in this process, inevitably faced greater heterogeneity of customers and most hostile environments. In this sense, it is expected that the changes that occur in the organizational environment follow a predictable pattern that can be characterized by stages of development, i.e. stages of organizational life cycle. This dissertation investigated the relationship between the stages of logistics management maturity model and organizational life cycle model, as well as the relationship between the classification of enterprises in these stages, and the average amount of artifacts of managerial control, having as hypotheses: (H1) the existence of relationship between stages of these two theoretical models, and (H2) in the more developed stage the average amount of artifacts used is greater. The data collection method was the questionnaire and the target population was professionals who work in the logistics management or related areas. The final sample involved 213 firms and the statistical method to analyze associations between stages was the correspondence analysis. The key findings include: confirmation that there are non-random associations between stages of logistics management maturity model and organizational life cycle model, indicating that the logistics managers must also consider the constructs discussed in two models in development projects of the maturity of logistics management. Also it was found that the more developed the stages of logistics management maturity is, higher is the average amount artifact of managerial control used by companies. It was also found that the artifact Total logistic cost analysis was more common in the companies investigated (79.8%) and Interorganizacional cost management was uncommon (28.2%). Among the recommendations for further research, it is suggested to investigate whether the current stage of logistics management maturity is related to the level of complexity of the supply chain, applying techniques to investigate the dynamics of relations between stages of the two models (which has largest influence) and seek to understand the main reasons for the low utilization of Interorganizacional cost management. Since this is a too which may make the supply chain more efficient and increase its total profitability.

Este trabalho tem por objetivo ampliar o conhecimento sobre as teorias de ciclo de vida e de Contabilidade Gerencial investigando a relação existente entre o estágio do ciclo de vida organizacional e os artefatos da Contabilidade Gerencial adotados pelas Pequenas e Médias Empresas (PMEs) que mais cresceram no Brasil entre 2008 e 2010, sendo esta não muito explorada em pesquisas e literatura, contribuindo, deste modo, para um melhor entendimento dos problemas enfrentados pelas PMEs, uma vez que a estas empresas possuem grande relevância na economia e na sociedade Brasileira. Para tanto, foi realizado um estudo envolvendo 37 PMEs, dentre as 250 PMES que mais cresceram no Brasil entre 2008 e 2010, por meio de questionário eletrônico enviado durante o mês de Setembro de 2012 que tinha como objetivo investigar a relação existente entre o estágio do ciclo de vida organizacional e os artefatos de Contabilidade Gerencial adotados pelas 250 PMEs. Sendo uma pesquisa descritiva e quantitativa o tratamento estatístico dos dados foi submetido ao teste de Qui- Quadrado para independência. No que diz respeito aos resultados da pesquisa, foi constatado que, das 37 organizações pesquisadas, 26 estavam no estágio nascimento, oito no estágio crescimento, uma no estágio maturidade e duas no estágio declínio. A identificação dos estágios do ciclo de vida organizacional das empresas pesquisadas foi realizada de forma descritiva e com uma abordagem cross-sectional. Os artefatos de Contabilidade Gerencial foram escolhidos com base nas recentes pesquisas sobre o tema, com especial destaque para a tese de Borinelli (2006) e para cada um dos artefatos escolhidos o teste estatístico foi realizado, concluindo que quatro artefatos dos 12 artefatos escolhidos, possuem relação com o estágio do ciclo de vida, ou seja, sendo este um achado da presente pesquisa, pode-se inferir que é possível que PMEs adotem artefatos que façam mais sentido com relação ao seu ciclo de vida obtendo com isto melhor controle da operação. Sendo assim o trabalho contribuiu para clarificar as possíveis inter-relações entre a o uso de artefatos de Contabilidade Gerencial e o ciclo de vida organizacional de PMEs, contribuindo adicionalmente para criar um arcabouço empírico e metodológico para futuras pesquisas e aprofundamentos em outras PMEs. / This work aims to increase knowledge about the life cycle and Management Accounting theories investigating the relationship between the stage of organizational life cycle and the use of management tools adopted by the 250 fatest growing Small and Medium Enterprises (SMEs) between 2008 and 2010, which is not much explored in research and literature, thus contributing to a better understanding of the problems faced by SMEs, since these companies have great relevance in the Brazilian economy and society. Therefore, a study was conducted involving 37 SMEs, among the 250 fastest growing SMEs in Brazil between 2008 and 2010, through an electronic questionnaire sent during the month of September 2012 which aimed to investigate the relationship between the stage of organizational life cycle and management tools adopted by 250 SMEs. Being a descriptive and quantitative research, statistical treatment of the data was subjected to chi-square test for independence. It was observed that out of the 37 SMEs, 26 were in the birth stage, eight in the growth stage, one at mature stage and two at decline stage. The identification of the stages of organizational life cycle for companies surveyed was performed with a descriptive and cross-sectional approach. Management tools were chosen based on recent research on the subject, with particular emphasis on the Borinelli\'s thesis (2006) and for each of the management tools chosen statistical test was conducted, concluding that four of 12 management tools chosen, have relation to the stage of the life cycle, ie, being a finding of this research, it can be inferred that it is possible for SMEs to adopt management tools that make more sense in relation to its life cycle getting better control of this operation. So the work has helped to clarify the possible inter-relationships between the use of management tools and organizational life cycle of SMEs, contributing further to create an empirical and methodological framework for future research and insights in other SMEs.

[pt] Em dezembro de 2008, o Parlamento Europeu aprovou um acordo para reduzir em 20% as emissões de GEE até 2020, sendo que os biocombustíveis irão responder por 10% dos combustíveis utilizados no setor de transportes. Assim, se o Brasil quiser se transformar em um fornecedor de etanol para aquela região, não basta produzir um combustível eficiente na redução das emissões de GEE. Para que seja aprovado para consumo no exterior, ele deverá passar por um processo de certificação. Esta dissertação tem como objetivo avaliar o consumo de energia, a produção de energia renovável e as emissões atmosféricas dos principais gases de efeito estufa (CH4, N2O e CO2) do etanol a partir da cana brasileira, levando em conta todas as entradas/saídas do ciclo de produção usando a metodologia da avaliação do ciclo de vida (ACV). O sistema analisado inclui o plantio de cana, o manejo da cultura, a colheita, as atividades na usina, e a distribuição do etanol. Leva-se em conta as condições impostas pelos aspectos ambientais, legais, regulatórios e de mercado que atuam como condicionantes para uma futura certificação do etanol brasileiro. Os resultados mostram que: (i) O plantio da cana apresenta maior potencial para o consumo de recursos não renováveis devido ao uso intensivo de óleo diesel e de agrotóxicos. (ii) A atividade de colheita gera a maior emissão de GEE devido à queima da palha da cana de açúcar. (iii) Também se mostrou que a expansão do cultivo da cana-de-açúcar e da produção de etanol não afeta diretamente a produção de alimentos e o desflorestamento amazônico. / [en] In December 2008, the European Parliament approved an agreement for 20% reduction in GHG emissions by 2020 with the biofuels accounting for 10% of the fuels used in transport. Therefore, if Brazil wants to become an ethanol supplier for this region, it is not enough to produce an efficient fuel for reducing GHG emissions. In order to be approved for consumption abroad, it must go through a certification process. In this dissertation we develop a Life Cycle Assessment (LCA) for evaluating the energy consumption and the principal emissions of greenhouse gases (CH4, N2O and CO2) associated with the ethanol produced from Brazilian sugarcane, taking into account all the inputs/outputs into and from the production cycle. The system analyzed includes the sugarcane sowing, the plantation handling, the harvesting, the industrial activities, and the ethanol distribution. Taking into account the conditions imposed by environmental, legal, and market aspects, that may represent constraints for the future certification of the Brazilian ethanol. The results indicate that: (i) The sugarcane sowing has the higher potential for the consumption of nonrenewable resources due to intensive use of pesticides and diesel. (ii) The harvesting generates the highest GHG emissions due to sugarcane burning. (iii) It was also concluded that the expansion of the sugarcane areas and the ethanol production did not directly affect food production and the Amazon deforestation.

Although the organizational life cycle is inevitable, each stage could be extended by some means or other. Besides, continuous innovation and revival could enable the organization not to move toward the decline stage easily or even to die. The Taiwanese industries are facing common new challenges--the internal market is not large enough and the global competition is becoming more rigid. While local industries, under a ceaseless change environment of innovation, are unable to compete with those from other major nations in terms of capital, cost, marketing channels and other resources, the specialized talents are becoming un-replaceable great assets to the local industries and the application of human resource management practices appears more and more vital. Therefore, this study attempts to explore the characteristics of organizational life cycle as well as the impact to and the human resources management practices by the linkage of the organizational life cycle and the human resources management practices. The purpose of this study is to investigate the inter-relationship between organizational life cycle and human resource management practices. In this study, organizational life cycle is defined as independent variable, and the organization life cycle various stages are defined by the eight constructs of the organization situation and the organization structure. On the other hand the human resource management practices are defined as dependent variable, including HRM planning, employment management, performance appraisal, training and development, and compensation. This study adopts a questionnaire survey and targets on various industries. As far as the data analysis is concerned this study adopts factor analysis, cluster analysis, and one-way ANOVA to define the various of organizational life cycle. Furthermore, using factor analysis and one-way ANOVA to examine the effect of organizational life cycle on human resources management practices. The findings of the study indicate as follows. (1) The organizational life cycle may be differentiated into five stages: start-up, growth, maturity, decline, and diversification. (2) The different stages of organizational life cycle show different characteristic, and the differences are very significant. (3) The organizational life cycle reveals the differences to a certain extent to the human resources management practices in terms of four factors, i.e. highly human resources planning, and emphasized talents selection, performance appraisal management, as well as training.