La maîtrise de la durabilité des ouvrages neufs et la nécessité de prolonger la durée de vie des structures existantes correspondent à des enjeux sociétaux de tout premier ordre et s’inscrivent dans les principes d’une économie circulaire. La durabilité des ouvrages en béton occupe ainsi une position centrale dans le contexte normatif. Ces travaux de thèse font suite à ceux de J. Mai-Nhu* et ont pour objectif d’étendre le domaine d’application du modèle SDReaM-crete en intégrant les bétons à base d’additions et en définissant un critère d’état limite basé sur une quantité de produits corrodés. Une approche basée sur une optimisation numérique des calculs prédictifs est mise en place pour réaliser des calculs d’indices de fiabilité en considérant les principaux mécanismes liés à la corrosion des armatures, carbonatation et chlorures. Ce modèle permet d’optimiser le dimensionnement des enrobages et les performances du béton en intégrant davantage les conditions environnementales telles qu’elles sont définies dans les normes. / Mastering the durability of new structures and the need to extand the lifespan of existing constructions correspond to social issues of the highest order and are part of the principles of a circular economy. The durability of concrete structures thus occupies a central position in the normative context. This thesis works follow those of J. Mai-Nhu* and aims at extending the field of application the SDReaM-crete model by integrating mineral additions based concretes and by defining a limit state criterion based on a quantity of corroded products. An approach based on a numerical optimization of predictive computations is set up to perform reliability analyses by considering the main mechanisms related to the corrosion of reinforcement, carbonation and chlorides. This model enables the optimization of the sizing of the concrete covers and performances by further integrating the environmental conditions as defined by the standards.

Cette thèse s’intéresse à la standardisation de la comptabilité environnementale. Elle est composée de trois articles (études empiriques) qui explorent ensemble différentes facettes de la participation de certaines parties prenantes au processus de standardisation de la comptabilité environnementale. Les trois études sont basées sur l’étude de cas de la standardisation de la comptabilité environnementale des produits qui sous-tend les projets « affichage environnemental des produits de grande consommation » en France et/ou le « Product Environmental Footprint » européen. Nous avons privilégié trois niveaux d’analyse. Le premier article (niveau macro) s’intéresse à explorer le travail institutionnel conduit par des acteurs marginalisés pour participer aux processus de standardisation. Dans le second article (niveau méso), nous nous intéressons aux intermédiaires de la standardisation (les consultants spécialisés en comptabilité environnementale) et plus particulièrement comment ils utilisent et mobilisent les instances de standardisation pour maintenir leur expertise et pour asseoir le caractère professionnalisant de leur activité. Enfin, dans le troisième article (niveau micro) nous nous intéressons à un participant de la standardisation (une entreprise internationale). Nous cherchons à comprendre comment la participation à un processus de standardisation de la comptabilité environnementale est influencée par le travail conduit en interne d’une entreprise et réciproquement comment, lors de sa participation le processus de standardisation a-t-il influencé l’entreprise (démarche RSE). L’ensemble des résultats contribue à améliorer la compréhension de la façon dont certaines parties prenantes participent aux processus de standardisation de la comptabilité environnementale. / This PhD thesis deals with the standardization of environmental accounting. It consists of three papers (empirical studies) that explore different facets of stakeholder participation in the process of standardizing environmental accounting. The three studies are based on the case study of the standardization of the environmental accounting of the products underlying the projects "environmental labelling of consumer products" in France and the development of the European Product Environmental Footprint. We have focused on three levels of analysis.The first article (macro level) focuses on identifying and exploring the institutional work conducted by marginalized actors to participate in standardization processes. In the second article (meso level), we are interested in the intermediaries of standardization (consultants specializing in environmental accounting) and in particular how they use and mobilize the standardization bodies to maintain their expertise and to establish the professionalism of their activity. Finally, in the third article (micro level) we are interested in a standardization participant (a multinational) in which we try to understand how participation in a process of standardization of environmental accounting is influenced by the work carried out internally within an organization and, conversely, how, during its participation, the standardization process influenced the functioning of the organization and its CSR approach. The overall results contribute to a better understanding of how standardization stakeholders are involved in the process of standardizing environmental accounting.

El presente proyecto de investigación tiene como objetivo principal identificar, plantear y desarrollar los sistemas de calidad en conjunto con las mejores prácticas del Supply Chain Quality Management (SCQM). El desarrollo de esta investigación se realiza en empresas productoras de Arándanos ubicadas en la provincia peruana de Cañete. Este estudio comprende a 11 pequeñas empresas agrícolas, en donde gracias a las herramientas de Entrevistas a Profundidad y Cuestionarios fue posible determinar cuáles eran las prácticas críticas que deben mejorarse en el Sector. Además, con el apoyo de la revisión de la literatura, donde se realizó un procedimiento metódico, se pudo determinar cuáles son las prácticas más importantes del modelo innovador del Supply Chain Quality Management (SCQM), el cual es la técnica seleccionada para la presente investigación. El análisis realizado nos conlleva a que las prácticas críticas a desarrollarse en el sector son: Gestión de los clientes (Customer Relationship Management), Gestión de las Relaciones con los proveedores (Supplier Relationship Management), Gestión de los Procesos (Process Management), Gestión de la Información y Reportes (Report & Information Management) y Gestión de los Recursos Humanos (Human Resource Management). Estas prácticas correctamente diseñadas e implementadas en el sector de Estudio generarían un ahorro económico aproximado de 378 mil dólares; además, de otros beneficios cualitativos como el incremento de la satisfacción del cliente, mejora del clima laboral y desarrollo de una cultura orientada hacia la mejora continua. Por otro lado, el proyecto realiza un estudio totalmente innovador utilizando una herramienta recientemente propuesta, el SCQM, tomando como eje principal a la industria de los arándanos, los cuales en los últimos años ha incrementado su demanda en forma exponencial. Finalmente, otro de los puntos importantes de la investigación es el aporte social que esta genera, ya que el sector seleccionado toma la provincia de Cañete perteneciente al Perú, un país en vías de desarrollo. Por lo tanto, el entregable final de la investigación busca mejorar la competitividad del Sector arandanero en el Perú, lo cual conlleve a un incremente del PBI agrícola del Perú y así beneficiar al total de la población que se encuentra involucrada directa como indirectamente en el sector agrícola. / The main objective of this project is to identify, raise and develop quality systems with the help of the best practices of Supply Chain Quality Management (SCQM). The development of this research is carried out in companies producing Blueberries located in the Peruvian province of Cañete. This study includes 11 small and micro agricultural enterprises, where thanks to the tools of in-depth interviews and questionnaires it was possible to determine the critical practices that should be improved in the Sector. On the other hand, an important point of the investigation was the review of the literature, which thanks to a methodical procedure was able to determine which are the most important practices of the innovative model of Supply Chain Quality Management (SCQM). The study shows us that the critical practices to be developed in the sector are: Customer management Supplier management, Process management and Human resources management. These correctly designed and implemented practices lead us to an economic saving of approximately 378 thousand dollars; in addition, of other qualitative benefits such as the increase of the satisfaction of the workers, Development of a culture of Quality and Focus towards the continuous improvement. The article develops a totally innovative research using the recently proposed technique of Supply Chain Quality Management and its best practices which provide a very useful knowledge for the scientific community. Also, the development of the case study takes focuses on the blueberry production industry, which brings great value to research because it is one of the most consumed food products in the world; In addition, the selected sector takes place in the province of Cañete, Peru, a developing country, which provides great value because the knowledge delivered aims to increase the competitiveness of the sector and thereby increase the Agricultural GDP From Peru. / Tesis

Care of the elderly, long-term care resident in the emergency department is an issue of importance because of the overall impact on healthcare costs, potential for negative outcomes for the resident, and the loss of revenue. The purpose of this project was to decrease avoidable transfer of residents to the Emergency Department. Using the Antecedent, Target, Measurement logic model, poor quality assessment data was deemed the antecedent of the avoidable transfer. The goal of the project was the implementation of a standardized process of assessment that would have decreased avoidable transfer of the resident. The project would have involved training of the nursing staff in the use of the Situation Background Assessment and Recommendation tool for collecting and communicating pertinent data. The tool would have been completed at each acute complaint and would have indicated disposition. Data would have been collected by the Education Coordinator and organized for review and comparison with preintervention data. Social change implications would have included enhanced communication, potential for increased nurse and physician satisfaction which could have potentially increased job satisfaction, and improved recruitment and retention. Autonomy and self-pertinence empowers the nurse to be a stronger advocate. Positive outcomes increase when care is provided by those familiar with the patient norms and the setting. Financial savings can have an impact on the cost of healthcare. This project would also have allowed for and encouraged internal review of process and practices. This project was not implemented and so remains inconclusive.

<p>Syftet i denna uppsats är att undersöka vilka bakomliggande faktorer som påverkar eller kommer att påverka diffusionen av Bolagsverkets e-tjänst för elektroniska årsredovisningar i XBRL- format. Det uppnås genom att undersöka varför vissa privata aktiebolag väljer att använda Bolagsverkets e-tjänst för elektroniska årsredovisningar medan vissa andra än så länge valt att avstå. Genom att undersöka vilka konkreta för- och nackdelar som aktiebolag kan erhålla, genom att till Bolagsverket skicka in elektroniska årsredovisningar i XBRL- format, kan en mer djupgående bild av denna innovations nuvarande och framtida spridning presenteras.  </p> / <p>The purpose of this paper is to examine the underlying factors that affect or will affect the diffusion of the Companies Registration Office e-service for electronic annual reports in XBRL-format. This is achieved by examining why some Private limited liability companies choose to use the Swedish Companies Registration Office e-service for electronic annual reports, while others have so far chosen to abstain. By examining the practical advantages and disadvantages that can actually occur in the sending of electronic annual reports in XBRL- format, a more thorough picture of the spreading can be presented.</p>

<p>Dagens revisionsberättelse har förändrats ett flertal gånger genom åren. Det var i och med Kreugerkraschen på 1930-talet som det började ske förändringar på revisionsområdet. Därefter har lagstiftningen uppdaterats kontinuerligt under åren och detta har lett till att revisionsberättelsen ändrat utformning och innehåll. Det senaste förslaget på förändring av revisionsberättelsen kom under hösten år 2007 från FAR/SRS. Förslaget går ut på att betygsätta olika områden för ett företag och presentera detta i revisionsberättelsen. De frågeställningar som vi ville ha besvarade med vår undersökning var om dagens utformning av revisionsberättelsen är tillfredsställande för intressentgruppen kreditgivarna, som var vårt avgränsade undersökningsobjekt. Vi ville även ta reda på vilka attityder de har till faktorerna i det framtagna förslaget, och om det finns fler områden som de skulle vilja ha värderade. Vårt syfte med undersökningen var att skapa en modell utifrån det resultat vi fått fram från empirin. För att samla in vårt empiriska material har vi genomfört fyra intervjuer med fyra olika bankkontor, vi har därmed använt oss av kvalitativ undersökningsmetod. Innan vi genomförde våra intervjuer hade vi gjort en analysmodell med antaganden, som vi sedan prövade empiriskt genom att genomföra intervjuerna. Det vi kom fram till med vår empiriska undersökning är att kreditgivarna inte är helt nöjda med dagens utformning av revisionsberättelsen. Majoriteten ansåg att det vore bättre med en mer informationsgivande revisionsberättelse, med kommentarer från revisorn. Vi kom även fram till att det är bättre att skapa kategorier som revisorn kan ge omdömen inom, istället för att plocka ut specifika faktorer som ska betygsättas. Vi skapade därefter en modell med de kategorier vi kom fram till: skötseln inom företaget, värderingar, framtidsfaktorer och övrigt.</p> / <p>The present auditor´s report has been through many changes over the years. Due to the Kreugercrash in the 1930s changes started to appear in the audit profession. After that the legislation has been updated continuous during the years and has led to changes in the auditor´s report. The latest proposal of changing the auditor´s report came as a suggestion from FAR/SRS during the autumn in 2007. The idea of the proposal is to grade different parts of a company and present the results in the auditor´s report. The questions we wanted to be answered with this essay were if the present auditor´s report is satisfactory for the lenders. We also wanted to know which attitudes the lenders have to the factors in the proposal, and if there are more parts to be valued. Our purpose with this essay is to create a model from the results of our interviews. The empirical material is based on four interviews with four different banks, in that way we have used a qualitative method. Before we did our interviews we created an analyzing model with assumptions, to test empirical. The results of our empirical investigation were that the lenders are not completely satisfied with the present auditor´s report. The majority considers it to be better with more information in the auditor´s report, and also comments from the auditor. We came to the conclusion that it would be better to create categories with opinions from the auditor, instead of grade specific factors. With these categories we created a model, the categories are: the care of the company, valuation, future prospects and others.</p>

<p> </p><p>The European Union has lead to higher collaboration between the European countries, more exchange of information and a tendency to centralize more political decisions. There is also a tendency to try to create legislations that are more similar in each nation.</p><p> </p><p>This paper aims at giving an idea about the challenges that the nations might meet when working towards higher archival collaboration within the European Union. The report by the European Commission “<em>Report on archives in the enlarged European Union - Increased archival collaboration in Europe: action plan” </em>from 2005<em> </em>states that there is a need for higher European collaboration within the field of archives. The goal is to create a gateway for the citizens to have easy access to archival information from the different member states.</p><p> </p><p>There are some obstacles for this to easily work. To start with the member nations have different cultural traditions and legislations when it comes to freedom of information. It has also got to do with technical issues such as which computer systems, file types and structures et c that are allowed.</p><p> </p><p>This paper takes its starting point in the field of digital deliveries to the national archives of Sweden and The United Kingdom. A comparison has been made to show the difference of how these countries proceed with their archival work to give an idea about how these differences can affect the wish for higher collaboration within the European Union.</p><p> </p><p> </p>

<p>To find an appropriate balance between centralization and localization is a key factor for a successful international company. From a company perspective, this thesis tries to figure out if the different aspects such as organizational culture, national culture and industry sector determine the standardization or adaptation of companies' websites and which website features are affected. The internationalization typology of Barlett and Ghoshal has been used to classify 12 companies from 3 industry sector according to their international strategy. Then their websites in United States, Germany and Taiwan will be analysed to compare if the internationalization types among their websites correspond to the expected. The results show that the three aspects impact the appearence of their websites.</p>

<p><em><p>Kort Upprepad Skattning av Ätstörningssymptom- Patientversion</p><p>(KUS-P) är ett självskattningsformulär, avsett att mäta de vanligaste</p><p>symptomen hos personer med ätstörningar. Formuläret har använts i</p><p>forskningssammanhang samt i kliniska sammanhang. De</p><p>psykometriska egenskaperna har inte tidigare undersökts. Syftet med</p><p>föreliggande studie var att validera och normera formuläret.</p><p>Självskattningar från en normalpopulation bestående av 945</p><p>gymnasie- och universitetsstuderande samlades in för studiens</p><p>analyser. Data på 270 patienter från en ätstörningsenhet fungerade</p><p>som klinisk jämförelsegrupp. Det insamlade materialet undersöktes</p><p>avseende könsskillnader. Resultaten visar att KUS-P har god</p><p>reliabilitet och validitet samt klassificerar 84 % korrekt, med ett</p><p>gränsvärde på 22 poäng för kvinnor. Det visade sig finnas</p><p>signifikanta skillnader mellan könen, på hela skalan samt på de</p><p>symptomfrågor som rör tankar och känslor.</p></em></p> / <p>Kort Upprepad Skattning av Ätstörningssymptom - Patientversion</p><p>(KUS-P) is a self-report questionnaire, intended to measure the most</p><p>common symptoms in people with eating disorders. The questionnaire</p><p>has been used in research and in clinical contexts but its psychometric</p><p>properties have not yet been reported on. The aim with this study was</p><p>to validate and standardize the questionnaire. Self-reports from a</p><p>normal population comprising of 945 upper secondary school and</p><p>university students was gathered for the study's purposes. Records</p><p>from 270 patients in an eating disorder unit served as a clinical</p><p>comparison group. The collected material was examined with regards</p><p>to sex differences. The result shows that KUS-P has good reliability</p><p>and validity. The questionnaire classifies 84% correctly and has a cutoff</p><p>value at 22 points for women. There were significant differences</p><p>between sexes, on the entire scale and on those symptom questions</p><p>concerning thoughts and feelings.</p>

<p>Problem: How is Lean, a production-focused model being applied to non-productive focused industries.</p><p>Purpose: To examine how Lean has been applied to the department of Turbuhaler-Kvalitetskontroll and which parts have been successfully applied.</p><p>Problem statement: How does the implementation of Lean’s basic concept, which originated in the car industry, differentiate itself from the implementation of Lean in the pharmaceutical industry, in this case the department of Turbuhaler-Kvalitetskontroll at AstraZeneca.</p><p>Conclusions: The department has had success in its implementation of lean. They have developed and modified the basic concept in order to apply it and excluded the parts they did not consider necessary. Through their work they have accomplished numerous improvements in, among other things, the reduction of lead time. </p>