Existem diversas pesquisas que tratam o assunto do processo de implementação dos Sistemas de Gestão Empresarial (SGE) no setor empresarial. A maioria delas focalizada no planejamento e o controle do gerenciamento no contexto formativo e abrangente que as envolve. Contudo, ainda existe uma lacuna ao estudar o processo de implementação nas pequenas e médias empresas que tenham orientação empreendedora. Devido ao fato de que estas empresas encontram-se num ambiente descontrolado, evidenciando saídas de rumo diante qualquer planejamento (drifting), tornam-se interessante os estudos de caso neste setor. Sendo assim, compreender como acontece o processo de implementação de um SGE e quais são as práticas que podem ser executadas para promover sua utilização sucedida é o foco deste trabalho de pesquisa. Para tanto foram utilizados os conceitos teóricos trazidos pelo trabalho de Ciborra (2002, 2000, 1999) em conjunto com a abordagem da Teoria do Ator- Rede (TAR) proposta pelo Latour (2005), Callon (1998) e Law (1992). O trabalho mostra a forma de utilização da TAR, evidencia os conceitos trazidos pelo Ciborra (2002, 2000, 1999) e propõe práticas para promover a utilização dos SGE para a fornecedora do estudo. Além disso, demonstra a necessidade de fazer mais pesquisas, no setor empresarial objeto deste estudo, uma vez que este tipo de empresa não aplica as melhores práticas mostradas nas diversas pesquisas apresentadas na literatura. Assim também, sugere-se a continuação deste estudo analisando outros atores que introduzam o ambiente tecnológico, econômico e social desse setor para poder identificar outros motivos pelos quais os atores executaram e fizeram as escolhas relatadas, pois com a TAR estudou-se a interação entre os atores envolvidos no processo de implementação do SGE, apresentando uma descrição de como foi construído esse processo. / There are several researches that deal with the matter of ERP implementation process on enterprise sector. Most of them focused on planning management control on overarching formative context that involves them. However, there is still a gap when a study is made on implementation for small and medium sized companies with entrepreneur orientation. Because these companies are settled in a non-controlled environment, noticing miss-routing upon any planning (drifting), it is interesting to have case studies in this sector. Thus, understanding how ERP implementation process is made and which are the procedures that can be applied to promote a succeed utilization is the focus of this research work. For this, it has been used theorical concepts brought by the work of Ciborra (2002, 2000, 1999) and the theorical approach of actor-network theory (ANT) proposed by Latour (2005), Callon (1998) and Law (1992). This work has shown the utilization of the ANT, it has evidenced the concepts brought by Ciborra (2002, 2000, and 1999) and suggests practices to promote the utilization of ERP for the supplier followed on this study. Besides, it is suggested to continue this study by introducing actors that represents the technological, economical and social environment of the studied sector to identify others reasons for actors’ options, once with the ANT was shown the interaction between the actors during the implementation process as a description of how the process was constructed as a result of this interaction.

135fls. / Submitted by Hozana Azevedo (hazevedo@ufba.br) on 2013-06-13T17:33:45Z No. of bitstreams: 1 Isis Gomes dos Santos.pdf: 1078876 bytes, checksum: e01d5f087d7808c0f05ff1bb6e5d304d (MD5) / Approved for entry into archive by Oliveira Santos Dilzaná(dilznana@yahoo.com.br) on 2013-06-25T17:48:50Z (GMT) No. of bitstreams: 1 Isis Gomes dos Santos.pdf: 1078876 bytes, checksum: e01d5f087d7808c0f05ff1bb6e5d304d (MD5) / Made available in DSpace on 2013-06-25T17:48:50Z (GMT). No. of bitstreams: 1 Isis Gomes dos Santos.pdf: 1078876 bytes, checksum: e01d5f087d7808c0f05ff1bb6e5d304d (MD5) Previous issue date: 2010 / CNPq / Este trabalho foi realizado com o objetivo de identificar como a política federal do Sistema Único de Segurança Pública está sendo implementada em municípios do Nordeste e, por sua vez, como as políticas dos Governos Locais convergem para este processo de implementação. Um segundo objetivo foi analisar quais fatores podem auxiliar a compreensão da existência de estágios diferenciados de implantação nos municípios selecionados, destacando os constrangimentos e incentivos relacionados a estes. Para seleção dos casos estudados, utilizaram-se dados da Pesquisa de Informações Básicas Municipais – CENSO MUNIC/IBGE, tendo sido selecionada uma amostra censitária de dez municípios nos estados da Bahia e de Pernambuco. Nestes contextos, foram explorados aspectos relativos aos processos e mecanismos de implementação do SUSP e de outras políticas públicas e iniciativas locais de prevenção à criminalidade e violência, tanto entre segmentos dos governos subnacionais, como da sociedade civil organizada. Por alcançarem maior interface com o SUSP, as políticas municipais (Guardas Municipais, Planos Municipais, Fundos Municipais e Conselhos Municipais/Comunitários) foram estudadas de forma mais incisiva, por meio da coleta primária de dados qualitativos, buscando-se aprofundar a compreensão do fenômeno em análise. Considerando que a implementação da política nacional do SUSP presume a descentralização de poderes, competências e atribuições, mas, em contrapartida, exige o estabelecimento de relações cooperativas e complementares entre níveis de governo, a fundamentação teórica das análises empíricas desta pesquisa buscou, notadamente, contribuições na literatura sobre implementação de políticas públicas e nos estudos sobre descentralização política e relações intergovernamentais, a fim de dar conta de compreender quais instituições afetam comportamentos e decisões no processo de implementação da política em análise. Os achados indicaram que embora apresente incentivos universais, o SUSP se encontra em estágio mais institucionalizado nos municípios de Pernambuco do que nos municípios da Bahia, permitindo concluir que a implementação da política analisada envolve um arranjo de relações que varia segundo a interação entre os desenhos das políticas municipais pré-existentes e as seguintes variáveis: o caráter de execução da política estadual de segurança pública nos municípios; o acesso ao conhecimento técnico e científico sobre as políticas de prevenção; as articulações estabelecidas entre o nível municipal e federal; e, sobremaneira, os contextos de governança intermunicipal. Conclui-se, ainda, que a implantação do SUSP potencializa-se em situações que envolvem um desenho robusto de relações entre governos locais circunscritos num mesmo território e que, em tais contextos, as burocracias da área e a intervenção da União jogam papel determinante na implementação da política federal. This thesis has been carried out with the aim of identifying how the federal policy of the Unified Public Safety System (SUSP) is being implemented in Northeast municipalities and, in turn, how the policies of the Local Governments converge to this implementation process. A second aim has been to examine which variables may help understand the existence of different stages of implementation in the selected municipalities, highlighting the associated constraints and incentives. Data from the Municipal Basic Information Survey- CENSUS MUNIC / IBGE- has been used in selecting the studied cases and a sample census of ten municipalities in the states of Bahia and Pernambuco has been selected. In those contexts, aspects of the processes and mechanisms for implementing the SUSP and other public policies and local initiatives to prevent crime and violence have been explored, both among segments from subnational governments and from the organized civil society. Municipal politics (Municipal Guards, Municipal Projects, Municipal Funds and Municipal/Community Councils), for achieving greater interface with the SUSP, have been studied most deeply through the primary collection of qualitative data, aiming to deepen the understanding of the phenomenon under review. The theoretical foundation of the empirical analysis has searched contributions, notably, in the literature on implementation of public policies and in the studies on political decentralization and intergovernmental relations, aiming to understand which polity affect behaviors and decisions in the process of implementing the policy under review, considering that the implementation of the national policy for the SUSP presupposes the decentralization of powers, functions and duties, but in contrast, requires the establishment of cooperative and complementary relations among levels of government. The findings have indicated that the SUSP, although showing universal incentives, is found to be in a more institutionalized stage in the municipalities of Pernambuco rather than in those of Bahia, allowing the conclusion that the analyzed policy implementation involves an arrangement of relationships which varies according to the interaction among the designs of pre-existing local policies and the following variables: the character of implementation of state policy for public safety in the municipalities, the access to technical and scientific knowledge on prevention policies, the links established between the federal and municipal levels and, above all, the contexts of municipal governance. One can also conclude that the implementation of the SUSP gains strength in situations involving a robust design of relationships between local governments circumscribed within the same territory and that, in such contexts, the bureaucracies of the area and the intervention of Federal Government play a decisive role in implementing the federal policy. / Salvador

Existem diversas pesquisas que tratam o assunto do processo de implementação dos Sistemas de Gestão Empresarial (SGE) no setor empresarial. A maioria delas focalizada no planejamento e o controle do gerenciamento no contexto formativo e abrangente que as envolve. Contudo, ainda existe uma lacuna ao estudar o processo de implementação nas pequenas e médias empresas que tenham orientação empreendedora. Devido ao fato de que estas empresas encontram-se num ambiente descontrolado, evidenciando saídas de rumo diante qualquer planejamento (drifting), tornam-se interessante os estudos de caso neste setor. Sendo assim, compreender como acontece o processo de implementação de um SGE e quais são as práticas que podem ser executadas para promover sua utilização sucedida é o foco deste trabalho de pesquisa. Para tanto foram utilizados os conceitos teóricos trazidos pelo trabalho de Ciborra (2002, 2000, 1999) em conjunto com a abordagem da Teoria do Ator- Rede (TAR) proposta pelo Latour (2005), Callon (1998) e Law (1992). O trabalho mostra a forma de utilização da TAR, evidencia os conceitos trazidos pelo Ciborra (2002, 2000, 1999) e propõe práticas para promover a utilização dos SGE para a fornecedora do estudo. Além disso, demonstra a necessidade de fazer mais pesquisas, no setor empresarial objeto deste estudo, uma vez que este tipo de empresa não aplica as melhores práticas mostradas nas diversas pesquisas apresentadas na literatura. Assim também, sugere-se a continuação deste estudo analisando outros atores que introduzam o ambiente tecnológico, econômico e social desse setor para poder identificar outros motivos pelos quais os atores executaram e fizeram as escolhas relatadas, pois com a TAR estudou-se a interação entre os atores envolvidos no processo de implementação do SGE, apresentando uma descrição de como foi construído esse processo. / There are several researches that deal with the matter of ERP implementation process on enterprise sector. Most of them focused on planning management control on overarching formative context that involves them. However, there is still a gap when a study is made on implementation for small and medium sized companies with entrepreneur orientation. Because these companies are settled in a non-controlled environment, noticing miss-routing upon any planning (drifting), it is interesting to have case studies in this sector. Thus, understanding how ERP implementation process is made and which are the procedures that can be applied to promote a succeed utilization is the focus of this research work. For this, it has been used theorical concepts brought by the work of Ciborra (2002, 2000, 1999) and the theorical approach of actor-network theory (ANT) proposed by Latour (2005), Callon (1998) and Law (1992). This work has shown the utilization of the ANT, it has evidenced the concepts brought by Ciborra (2002, 2000, and 1999) and suggests practices to promote the utilization of ERP for the supplier followed on this study. Besides, it is suggested to continue this study by introducing actors that represents the technological, economical and social environment of the studied sector to identify others reasons for actors’ options, once with the ANT was shown the interaction between the actors during the implementation process as a description of how the process was constructed as a result of this interaction.

Cette recherche a pour objet d'exposer et d'analyser le processus de mise en oeuvre d'une innovation managériale dans un cadre intra-organisationnel. Elle s'attache à décrire de façon détaillée et exhaustive l'ensemble des actions mises en oeuvre par l'entreprise afin d'implanter durablement et avec succès une innovation managériale majeure : l'Animation à Intervalle Court (AIC). Notre recherche a également pour objectif de mettre en lumière les freins et les facteurs clefs de succès spécifiques au processus de mise en oeuvre de l'innovation managériale. Nos résultats tendent à montrer que plus l'innovation managériale est radicale, plus elle pourra être mise en oeuvre avec succès dans l’entreprise. Notre contribution porte également sur la démonstration de l'efficacité de l'innovation managériale ainsi que sur l’analyse du mode de relation qu'entretien l'innovation managériale avec les autres catégories d'innovations et leur impact sur la performance de l'entreprise. / This research aims to analyze and describe the implementation process of a management innovation in organizational context. It seeks to explain in detailed way all the actions developed by the company in a way to implement successfully and with a long lasting time a radical management innovation called : Short Management Interval. Our research aims to highlight the key factors success and the organizational constraints of management innovation implementation process. Our results demonstrate that the more radical the management innovation is, the more it will be implemented successfully. Our research contributes to demonstrate the positive effect of management innovation for the firm performance.

Employees' appraisal belongs to the active instruments of human resource management and performance. Its importance in the management of today's companies grows constantly with the increasing role of human capital in the intellectualization process. Appraisal is becoming an important way of achieving and maintaining the policy of high performance, productivity and competitiveness. The object of this thesis is a renowned Czech insurance company, which in the context of streamlining its processes and systems decided to change the employees' appraisal system. The aim of this thesis is to map out the implementation process of this new form of the appraisal system. The company will gain feedback on the overall course of the implementation and will be able to avoid some deficiencies defined during the process in future. At the same time this thesis can provide the company with some optimizing recommendations, which the company can use in the future revision of its appraisal system.

This study examines the variations in the practice of implementation in different implementation structures using the case of police education reforms that were undertaken by the Turkish National Police (TNP) in 2001 and 2003. Differentiations and similarities in the top-down and bottom-up structures while practicing the process of implementation were investigated in this study. First, the study provides a comprehensive understanding of the process of implementation and structure of implementation. Second, the study introduces TNP education reforms and explains the reasons for the reform. Third, a quantitative approach is used to measure the success of the TNP educational reforms. Specifically, multiple regression analysis, one-way analysis of variance (ANOVA), and post hoc tests are used to clarify if police performance in the TNP has improved since the reforms. Fourth, the study uses a qualitative approach to find out how features associated with top-down or bottom up approaches were involved in the process of implementation of the educational reforms. Finally, based upon the views of the participants in the qualitative analysis, the study examines the variations in the practice of implementation between decision makers and the street level bureaucrats.

The Master thesis deals with the analyzing of the actual metodology of information system (thereinafter IS) implementation and the creation of a new more effective methodology that would prevent the repetition of the indentified deficiency. Despite the diversity of individual customers and their requests concerning the IS implementation and modification, it is necessary to apply the procedural approach during the generation of projects. The implementation methodolgy is thus defined by the description of the particular processes of IS implementation.

Under de senaste decennierna har textilindustrin bevittnat en ökad medvetenhet gällandehållbarhet. Redan 2010 nämner Karl-Johan Persson, före detta VD för H&M, att hållbarhet är en naturlig del av att göra affärer i en globaliserad värld (H&M 2010). Trots att detta uttalades redan för ett decennium sedan, kan det än idag ifrågasättas ifall textilindustrin verkligen har utvecklat någon realistisk lösning. Allt fler så kallade "hållbara affärsmodeller “tillkommer inom modebranschen, men tyvärr kan ordet "hållbarhet" ibland användas som ett generellt container begrepp utan att betona de faktiska aspekterna som hållbarhet inkluderar(Van Weele 2014). Syftet med denna kvalitativa studie är att undersöka svenskaproduktutvecklande företag och analysera dess bakomliggande motiv, implementeringsprocesser och genererade effekter som kan ses vid användning avhållbarhetsaktiviteterna återvinning (recycle), återanvändning (reuse) och Life CycleAssessment (LCA). Följaktligen ämnar studien till att skapa en djupare förståelse för länken mellan företags existerande affärsmodell och valda hållbarhetsaktiviter. För att besvara studiens forskningsfrågor har en kvalitativ forskningsstrategi tillämpats, där studiens empiriska information samlats in genom semi-strukturerade intervjuer med svenskaproduktutvecklande företag. Avsikten är således att forma sammanhängande tolkningar av studiens insamlade data för att därigenom skapa ett resultat som kan användas praktiskt i vidare studier och aktiviteter inom området. Studiens resultatet tyder på att företagens motiv kan kategoriseras inom de tre fundamentenligt modellen Triple Bottom Line; (1) ekonomiskt, (2) socialt och (3) miljömässigt. Ytterligare kategorisering sågs för (4) motiv avseende varumärke. Vidare kan det konstaterasatt olika hållbarhetsaktiviteter kräver olika implementeringar, samt att inga stora åtgärder i dagsläget har skett inom företagens befintliga affärsmodeller under implementering. Följaktligen, efter implementering av vald hållbarhetsaktivitet, har ekonomiska, sociala, miljömässiga samt effekter avseende varumärket uppstått. Vidare visar studien att hållbarhetsaktiviteter eventuellt bör implementeras och prioriteras olika utifrån verksambransch. Det är därmed av rekommendation för praktiker inom arbets- och sportbranschen att fokusera på LCA, då studiens empiri har konstaterat att återvinning och återanvändning inte är lämplig för dessa produktkategorier. Det kan även rekommenderas att modebranschen prioriterar återanvändning före återvinning. Dels på grund av att återvunna plagg ofta har en kortare livscykel beroende på sämre kvalitet, men även på grund av att det är en meravancerad hållbarhetsaktivitet i jämförelse med återanvändning. Slutligen kan denna studiedra kopplingen att det blir betydligt viktigare att utföra en LCA på produkter som ej kan återanvändas eller återvinnas. / In recent decades, the textile industry has witnessed an increased awareness of sustainability. Already in 2010, Karl-Johan Persson, former CEO of H&M, mentioned that sustainability is a natural part of doing business in a globalized world (H&M 2010). Although this was stated a decade ago, it can still be questioned today if the textile industry has really developed any realistic solution. More and more so-called "sustainable business models" are emerging within the industry, but unfortunately the word "sustainability" can sometimes be used as a general container concept without emphasizing the actual aspects that sustainability includes(Van Weele 2014). The purpose of this study is therefore to investigate Swedish product development companies and analyze its underlying motives, implementation processes and generated effects that can be seen when using the sustainability activities recycling, reuse and Life Cycle Assessment (LCA). Accordingly, the study aims to create a deeper understanding of the link between existing business models and selected sustainability activities, which is required in previous research. To answer the study's research questions, a qualitative research strategy was applied, in which the study's empirical information was collected through various semi-structured interviews with Swedish product development companies. The intention is therefore to try to implement coherent interpretations of the study's collected data, in order to obtain a result that can be practically used in further studies and activities in the field. According to the study's results, the companies' motives can be categorized into the three foundations according to the Triple Bottom Line model; (1) economically, (2) socially and(3) environmentally. Further categorization was seen for (4) trademark motifs. Furthermore, it can be noted that different sustainability activities require different implementations, and that no major measures have been taken within the companies' existing business models during implementation. After implementation of a chosen sustainability activity, economic, social, and environmental effects regarding the brand have arisen. Finally, the study considers that sustainability activities should be implemented and prioritized differently based on industry. It is therefore a recommendation for practitioners in the work and sports industry to focus on LCA, as the study's empirical findings have found that recycling and reuse are not suitable for these product categories. Furthermore, it is recommended that the fashion industry prioritize reuse before recycling. Partly because recycled garments often have a shorter life cycle due to poorer quality, but also because it is a more advanced sustainability activity compared to reuse. As a result, this study can draw the link that it becomes significantly more important to perform a LCA on products that cannot be reused or recycled. The thesis will be given in Swedish.

Implementeringen av trafikstyrningssystemet European Rail Traffic Management System (ERTMS), som för närvarande det största infrastrukturprojektet i Sverige, kommer successivt att ersätta det nuvarande systemet Automatic Train Control (ATC) fram till 2035. På grund av Sveriges nyligen slutförda avreglering av järnvägsmarknaden är de viktigaste aktörerna i implementationsprocessen de aktörer som ansvarar för tågen (tågoperatörerna) och den som ansvarar för infrastrukturen (Trafikverket). Arbetet är utfört på uppdrag av Trafikverket och syftar till att undersöka riskfördelningen mellan huvudintressenterna i samband med implementeringen av ERTM. En riskanalys med avseende på tekniska risker och finansiella risker är utförd samt en litteraturstudie och intervjuer med relevanta personer inom sektorn. Resultaten visar en motvilja från operatörerna att implementera tekniken och betydande skillnad i den risk som de två aktörerna är utsatta för. Operatörerna exponeras för en relativt hög risk i varje scenario som undersöks och som potentiellt kräver riskreducerande åtgärder. I ett scenario exponeras operatörerna för oacceptabelt hög finansiell risk som kräver riskreduceringsåtgärder. Transportverket är föremål för låg risk i alla scenarier som undersökts. Data från studien tyder på att motviljan från operatörerna mot implementeringen av ERTMS beror på att de risknivåer som denna grupp utsätts för inte lever upp till de fördelar de förväntar sig att systemet kommer leverera. / Currently the largest infrastructure project in Sweden, the implementation of the rail traffic management system European Rail Traffic Management System (ERTMS) will gradually replace the incumbent system Automatic Train Control (ATC) until 2035. Due to Sweden’s recently completed deregulation of the railway market the main stakeholders in this implementation process are the actors responsible for operations (the train companies) and the actor responsible for the infrastructure (the Swedish Transportation Administration). The thesis is commissioned by the Swedish Transportation Administration and aims at examining the allocation of risk associated with the implementation of ERTMS among key stakeholders. A risk analysis with regards to technological risk and financial risk is conducted as well as a literature study and interviews with relevant persons in the sector. The results reveal a hesitation from operators to implement the technology and considerable difference in the risk the two main stakeholders are subject to. The operators maintain a relatively high level of risk in every scenario examined, potentially requiring risk reduction measures. In one scenario the operators are subject to inacceptable levels of financial risk that demands risk reduction measures. The Swedish Transportation Administration is subject to low levels of risk in all scenarios examined. Data from the study suggests that the hesitation from operators to implement the technology may be due to the levels of risk they are exposed to do not match the benefit they expect the system will provide.

Tidigare forskning har fokuserat på varför företag implementerar IFRS 9 och vad för effekter som tillkommer. Men det är få studier som diskuterar implementeringsprocessen av IFRS 9. IFRS 9 ersätter den gamla IAS 39. Detta har lett till att redovisningen har bytt från regelbaserad till principbaserad. Studiens syfte är att ta reda på implementeringsprocessen av IFRS 9 hos företag inom den svenska finansiella sektorn. Ämnet är relativt nytt då IFRS 9 var obligatoriskt för börsnoterade företag år 2018. Det är relativt få studie inom området och ännu färre hur processen fungerar. För att utföra studiens syfte har vi använt oss av intervju som primär data och dokument som sekundär data. Studien byggersig på process theory som förklarar förändringsprocessen inom en organisation.  Studiens resultat visar att implementeringsprocessen på de flesta verksamhet har varit relativt lika. Ett stort fokusområde har varit på klassificering och värdering av tillgångar och nedskrivning. Däremot har det skett på olika grad beroende på vilken bransch som har tagit åt sig IFRS 9. Banker har haft ett stort fokus på nedskrivningar medan företag som vill uppnå den legala delen har hållit sig endast till klassificering och värdering av tillgångar. Studiens bidrag har varit att skapa en bättre förståelse av implementeringsprocessen av IFRS 9 och framtida implementeringsprocess. / Previous research has focused on why companies have adopted IFRS 9 and what effects it has. However, few studies discuss the implementation process of IFRS 9. IFRS 9 replaces the old IAS 39standard. This has led to the accounting being changed from rule-based to principle-based. The purpose of the study is to find out the implementation process of IFRS 9 for companies in the Swedish financial sector. The subject is relatively new as IFRS 9 was mandatory for listed companies in 2018. There are relatively few studies in that area and even fewer pm how the process works. To carry out the purpose of the study, we have used interviews as primary data and documents as secondary data. The purpose of the study is based on process theory that explains the changes within a company. The results of the study show that the implementation process on most businesses has been relatively similar. A large focus area has been on classification and valuation of assets and impairment. On the other hand, this has occurred on varying degrees depending on which industry has adopted IFRS 9. Banks have had a strong focus on impairment, while companies that just want to achieve the legal part have only adhered to the classification and valuation of assets. The study's contribution has been to create a better understanding of the implementation process of IFRS 9 and any future implementation processes.