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DEGRASSI, MICHELE. "L'IDENTITA' PROVINCIALE. CRISI ISTITUZIONALE E NUOVE FORME DI AGGREGAZIONE NEL LABORATORIO FRIULI-VENEZIA GIULIA." Doctoral thesis, Università degli studi di Trieste, 1999. http://thesis2.sba.units.it/store/handle/item/12996.
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SURAN, FULVIO. "SOCIOLOGIA DELLA GUERRA: CAUSE DEI CONFLITTI ETNICI E SUE CONSEGUENZE SUI RAPPORTI INTERSOGGETTIVI - IL CASO DELLA EX JUGOSLAVIA." Doctoral thesis, Università degli studi di Trieste, 1997. http://thesis2.sba.units.it/store/handle/item/12173.
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URPIS, ORNELLA. "IDENTIFICAZIONE, STRUTTURA E CARISMA IN UN NUOVO MOVIMENTO SPIRITUALE: LA GRANDE FRATERNITA' UNIVERSALE." Doctoral thesis, Università degli studi di Trieste, 1997. http://thesis2.sba.units.it/store/handle/item/12174.
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BLASUTIG, GABRIELE. "UN CAPITALISMO A MORFOLOGIA VARIABILE. IL RIEMERGERE DEL SOCIALE." Doctoral thesis, Università degli studi di Trieste, 1996. http://thesis2.sba.units.it/store/handle/item/12886.
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DALLATANA, FRANCESCA. "ITALIA E RUSSIA DENTRO LE FABBRICHE. INDAGINI E RIFLESSIONI OLTRE L'ECONOMIA DI COMANDO." Doctoral thesis, Università degli studi di Trieste, 2001. http://hdl.handle.net/10077/14651.
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Vieira, Ema Filipa Antunes. "Proposta de aplicação de um sistema de auditoria interna – grupo hoteleiro." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20072.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO setor turístico em Portugal tem vindo a crescer, conquistando vários títulos e prémios a nível multinacional, este incrementa a atração de Portugal e em consequência o aumento de dormidas em empreendimentos turístico. Beneficiando as instalações hoteleiras, mas também requerendo um maior controlo dos riscos. A Auditoria Interna afirma assim a sua importância na terceira linha de defesa das organizações, torna-se uma forte aliada das administrações e proporcionando um impacto positivo no modelo de governo das empresas. Este projeto visa propor um sistema de auditoria interna com base no modelo COSO. De forma a testar o modelo e efetuar uma análise, foram efetuadas entrevistas à administração de um grupo hoteleiro português e alguns funcionários. Foi assim possível realizar um Manual de Auditoria Interna direcionado ao grupo hoteleiro em análise e efetuar uma matriz de avaliação de risco, um plano de auditorias, exemplos de fluxogramas e checklist.
Over the years the tourism sector of Portugal has attained various rewards and praise for its service to the tourism sector. As a result, this has increased the attraction of visiting Portugal, thus increasing business for hotels. These factors benefit the hotel industry, however this also increases the need for control and risk assessment. One method of assessing risk used by hotels is an internal audit. Internal audits help to monitor and analyse risks that are highlighted by an audit. The proposed project suggests an internal auditing system based on the COSO model via an internal auditing manual. This way we can test and analyse the model. For this purpose, interviews were done to a Portuguese hotel group administration and its employees. Furthermore, the results of these interviews helped create a risk assessment matrix, audit plan, and examples in the form of flowcharts and checklists.
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Muacassange, Profirio Manuel Ipupo. "O sistema de controlo interno no sector da saúde em Angola: um estudo de caso e uma proposta de abordagem." Master's thesis, universidade de Évora, 2019. http://hdl.handle.net/10174/27369.
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Este trabalho de projeto apresenta ao leitor um estudo, com base no conhecimento
científico, que visa demonstrar aos gestores de unidades hospitalares de Luanda (Angola)
a importância do sistema de controlo interno, bem como da auditoria interna, nas
organizações. Complementarmente, e este é o foco principal, propõe um modelo de
Sistema de Controlo Interno para algumas áreas administrativo-financeiras de uma
unidade de saúde, facilmente replicável para outras.
A estratégia de investigação empregada neste trabalho é um Estudo de Caso de uma
das principais unidades hospitalares de Angola, que por motivos de confidencialidade,
será designada por Clínica Alfa, baseado numa diversidade de evidências resultantes de
pesquisas primária, secundária e documental e na filosofia de investigação do positivismo
introduzida por Auguste Comte.
Concluiu-se que, na unidade hospitalar em estudo, o controlo interno era bastante
débil e propôs-se uma Framework para melhoria do mesmo, suscetível de ser adaptada a
unidades similares; Abstract:
The Internal Control System in the Health sector in Angola: a case study and a
proposed approach
This work aims to present to the reader a study, based on scientific knowledge, that
aims to demonstrate to the managers of hospital units in Luanda (Angola) the importance
of the internal control system, as well as internal auditing, in organizations.
Complementarily, and this is the main focus, it proposes a model of Internal Control
System for some administrative-financial areas of a health unit, easily replicable for
others.
The research strategy employed in this work is a Case Study of one of the main
hospital units in Angola, which for reasons of confidentiality will be called Clínica Alfa,
based on a diversity of evidence resulting from primary, secondary and documentary
research and on the philosophy of investigation of positivism introduced by Auguste
Comte.
It was concluded that, in the hospital under study, the internal control was quite weak
and a Framework was proposed for its improvement, capable of being adapted to similar
units.
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Castro, Cidália Francisco de. "A auditoria interna como ferramenta de eficiência e eficácia para as organizações." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14942.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente trabalho procura analisar e dissertar sobre o seguinte tema: A Auditoria Interna como ferramenta de eficiência e eficácia para as organizações. Foi elaborado no âmbito do Mestrado em Contabilidade Fiscalidade e Finanças Empresariais, com o objetivo de compreender o valor acrescentado pela Auditoria Interna (AI) no desempenho das organizações, assim como avaliar a perceção que as organizações têm relativamente ao papel desempenhado pela função de auditoria e a eficiência e eficácia das suas intervenções. Para medir esta criação de valor, elaborou-se um questionário com questões relacionadas com a criação de valor e solicitou-se aos inquiridos que respondessem usando a escala de Likert de 6 pontos. Com base na utilização da matriz de correlação, constatou-se que o grau de independência dos auditores, a importância da Auditoria Interna, a influência da Auditoria Interna na mitigação do risco e a sua influência no processo de tomada de decisão são variáveis que contribuem para que se crie valor na organização. Para melhor compreensão da pesquisa, vamos desenvolver os principais conceitos-chave do nosso estudo, a saber: Auditoria Interna, Eficiência, Eficácia e Controlo Interno. Tais conceitos serão apresentados com base na contribuição de diferentes autores, como parte integrante do survey de literatura que vamos desenvolver.
The present study seeks to analyze and discuss the following topic: Internal Audit as a tool for efficiency and effectiveness for organizations. It was prepared as part of the Masters, Accounting Taxation and Corporate Finance, with aims of understanding the value added by internal audit in the performance of organizations, as well as evaluating the perceptions that organizations have in relation to the role played by the audit function, and the efficiency and effectiveness of their interventions. To measure this value creation, we elaborated a questionnaire with questions related to value creation and asked the respondents to reply using the Likert scale of 6 points. On the basis of the use of the correlation matrix, we observed that the degree of independence of auditors, the importance of Internal Audit, the influence of internal auditing in the mitigation of risk and its influence in the decision-making process, are variables that contribute to create value in the organization. To better understand the research, we will develop the main key concepts of our study, namely: Internal Audit, efficiency, effectiveness and internal control. These concepts will be introduced on the basis of different authors contribution, as an integral part of the survey of literature that we’ll develop.
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Fernandes, Amélia Pereira. "Auditoria interna, sua independência e impacto no controlo interno dos bancos comercias angolanos." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14968.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisA auditoria interna (AI) é, por natureza, uma função preventiva e transversal dentro das organizações. O presente estudo tem como principal propósito aprofundar conhecimentos teóricos relativos a auditoria interna, com destaque para a sua independência assim como controlo interno, e a forma como esses conceitos estão relacionados. O estudo prático focou-se na vertente das instituições bancárias Angolanas. Tendo em conta que os bancos são instituições cujo controlo interno é uma obrigatoriedade, é imprescindível a presença de um sistema de controlo interno pelo que a auditoria interna é fundamental para tais instituições. No decorrer do estudo aplicado às instituições bancárias angolanas, averigua-se que a auditoria interna acrescenta valor à governação, tendo em conta que é necessário existir informação financeira que seja verdadeira e de qualidade, contribui para que se tenha contolo interno eficaz, na concretização dos objetivos , e a nível de riscos aceites pela gestão, muito embora tradicionalmente não se pode indicar que o SCI, assegure bem a sobrevivência da empresa uma vez implementado. Ficou compravado que nestas instiuições onde o estudo foi aplicado, que à Auditoria Interna não é simplesmente uma função que se limita na investigação de erros ou fraude é de facto um função cujo objetivo principal consiste no apoio à gestão bem como criação de valores à toda organização. Em suma a função da auditoria interna tem, geralmente, atendido às expectativas das organizações nas quais é feito um relatório da atividade anual ao banco central de Angola.
Internal audit is by nature preventive and transversal role within the organizations. The main purpose of this research is to increase theoretical knowledge related to internal audit, especially its independence as well as the internal control and the way these concepts are related. The practical research has focused on the banking sector. Considering that banks are institutions whose internal control is an obligation, it is indispensable to have an internal control system, as far as the internal auditing is the key for such institutions. During the study applied to Angolan banks, it ascertains that the internal audit adds value to governance, considering that there must be financial information which is true and has quality. All in the internal audit function has generally responded the expectations of the organizations reporting on the annual activity to the central bank of Angola.
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Pereira, Francisco José Merca. "Auditoria e controlo interno no exército: Relatório de estágio." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/19151.
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O Sector Público em Portugal atravessa um momento de viragem. O antigo modelo de gestão, burocrático e autoritário vai, aos poucos, dando lugar a um novo modelo assente no princípio dos três "E(s)"1, economia, eficiência, eficácia, ao qual se pode juntar a sustentabilidade e o respeito pelo ambiente, procura tomar os serviços públicos amigos dos cidadãos e das boas práticas. Esta metamorfose exige, contudo, uma acção concertada não só ao nível das práticas, mas também das mentalidades num trabalho conjunto de governantes gestores e auditores. É hoje indiscutível a importância que a auditoria interna tem no seio das organizações. O sector público começa agora a dar os primeiros passos nesta área procurando através da auditoria, não só evitar fraudes e detectar erros mas também apoiar a gestão através de uma actuação directa e eficaz sobre o que está a acontecer, garantindo que os recursos que são de todos, estão a ser gastos de forma adequada. No Exército já existe uma cultura de auditoria na sua vertente tradicional, ou seja, verificação do passado, efeito persuasor, verificação da legalidade detecção de erros e fraudes. A instituição só pode ganhar se nesta área for pioneira alargando o âmbito, da sua intervenção ao nível da verificação da eficácia e da eficiência melhorando e criando uma cultura de rigor e boas práticas na sua gestão. /ABSTRACT: The public sector in Portugal is at a turning point. The old management, bureaucratic and authoritarian model is gradually giving way to a new model based on the principle of the three "E (s)2”, economy, efficiency, effectiveness and, to which we can join sustainability and environmental respect. It aims at making the public service friendly for citizens and promoting better practices. This metamorphosis, however, requires a harmonized action not only at the practice level but also in the attitudes within a joint effort of governing managers and auditors. It is nowadays· indisputable the importance that internal audit has within organizations. The public sector is beginning to take the first steps in this area, seeking in the audit not only to prevent fraud and detect errors but also to support the management by working directly and effectively on what is happening, ensuring that the resources belong to everyone, and are all being spent properly. ln the Army there is already an audit culture in its traditional area, i.e., verification of the past, persuasive effect, verification of the legality, detecting errors and fraud. The institution can only win if it is pioneer in this area by expanding the scope of its intervention at the level of verification, effectiveness and efficiency, improving and creating a culture of rigor and better practices in its management. (1-Vectores chaves para o aumento da produtividade e da riqueza suporte do chamado Value for Money (VFM) - 2-Key vectors that increase the support productivity and wealth of the so called Value for Money (VFM) )
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Fernandes, Angela. "O diálogo nas organizações: a ouvidoria interna sob a óptica das Relações Públicas." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/27/27154/tde-31082015-114214/.
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O Diálogo nas Organizações: a ouvidoria interna sob a óptica das Relações Públicas é resultado de um trabalho ligado à linha de pesquisa Políticas e Estratégias de Comunicação da Escola de Comunicação e Artes da Universidade de São Paulo. Ele reúne contribuições teóricas das áreas da Comunicação Organizacional e Relações Públicas com o objetivo de observar a comunicação interna como dimensão subutilizada nas organizações brasileiras diante dos desafios apresentados para a efetividade organizacional nos cenários complexos da alta modernidade. Neste sentido, adota-se a pesquisa qualitativa, como recurso metodológico exploratório para a análise de estudo de cinco casos representativos de organizações nacionais. Desta forma, observam-se as ouvidorias internas organizações públicas e privadas, como fenômenos do campo da comunicação organizacional contemporânea por meio de entrevistas semi-estruturadas com gestores, realizadas no período entre agosto a outubro de 2008, bem como sob o olhar de correntes teóricas da área das Relações Públicas estratégicas. As questões norteadoras apontam para interface e maior integração entre as atividades da ouvidoria interna e a comunicação. Os dados coletados nesta pesquisa contribuem para a discussão da comunicação organizacional interna compreendida em sua dimensão estratégica, mas também sociocultural na qual os indivíduos podem ressignificar suas perspectivas identitárias e o sentido de trabalho, considerando-a, ainda, como diálogo pressuposto na inter-relação entre organização e públicos internos.The dialogue in the organizations: the internal ombudsman section under the view of the Public Relations is the result of a study linked to the research group Policies and Communication Strategies of the Communication and Art School of the São Paulo University. It gathers theoretical contributions from the Organizational Communication and Public Relations aiming at observing the internal communication as a sub-utilized dimension in the Brazilian organizations, which face the challenges presented for the organizational effectiveness within the complex scenarios of the post-modernity. Thus, the qualitative research approach is adopted as an exploratory methodological resource for analyzing five case studies which represent national organizations. This way, internal ombudsman sections of public and private institutions are observed, as phenomena of the contemporary organizational communication field, by means of semi-structured interviews made with managers between August and October 2008, as well as under the view of theoretical grounds of the strategic Public Relations area. The guiding questions point out to the interface and greater integration between the activities of the internal ombudsman section and communication. Data gathered in this research contribute for a discussion of internal organization communication understood not only in its strategic dimension, but also in its sociocultural dimension in which individuals can re-signify their identitary perspectives and the meaning of work, considering them as a presupposed dialogue in the inter-relation between organization and internal public.
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Trisciuzzi, Carlos Renato Fontes. "A Auditoria Interna como ferramenta de melhoria dos controles internos de uma organização: Estudo de caso em uma empresa do segmento industrial do Rio de Janeiro." Universidade do Estado do Rio de Janeiro, 2009. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=9425.
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A alteração no sistema de controles internos da empresa estudada teve como marco principal a mudança do foco no trabalho da auditoria interna, que começou a desempenhar suas atividades de forma estruturada e seguindo uma metodologia específica; além, de perseguir um objetivo estratégico da organização. A auditoria interna, antes do processo de certificação do sistema de controles internos exigido pela seção 404 da SOX, era apenas um instrumento de detecção de erros e compliance fiscal, que baseava seus trabalhos somente em fatos passados, com a constatação de deficiências de controles. Todavia, sem assessorar a alta a
administração da empresa na resolução das deficiências, objetivando a implementação das melhorias dos controles internos. Com a necessidade de certificação da eficácia dos controles internos, a partir do ano de 2005, o foco dos
trabalhos de auditoria interna foi direcionado para lograr melhorias nos métodos de controle, gestão de riscos, prevenção de fraudes e erros, nos processos operacionais, contábeis e financeiros da organização. O objetivo dessa pesquisa foi, por meio de estudo de caso único, mensurar os principais procedimentos realizados para a implantação do sistema de controles internos da empresa estudada, incluindo
a metodologia adotada, o modelo escolhido, o processo de controle estabelecido, a identificação e avaliação dos principais riscos e controles, bem como a forma de
seleção, avaliação e teste dos controles internos existentes. Buscou-se coletar dados preconizados pela literatura de autores renomados e analisar as diversas bibliografias, com o objetivo de comparar com a pesquisa que foi realizada nos
documentos fornecidos pela empresa analisada. Este estudo levantou pontos importantes sobre o processo de gestão da empresa e da forma como se utilizou da auditoria interna como ferramenta para a melhoria de seus controles internos.
Destacam-se a geração de valor empresarial que um bom ambiente de controle interno traz e os motivos que levam uma organização a implementar uma área de auditoria interna, com especial atenção ao foco de assessoramento e consultoria,
alinhado as práticas internacionais de auditoria interna. Entretanto, apesar de observar melhorias na atuação da auditoria interna da organização, constata-se a necessidade de alinhamento de algumas práticas internacionais, ainda não
implementadas. Descobriu-se, também, que a auditoria interna, com o devido emporwerment da alta administração, e utilizando-se das técnicas atuais e internacionais, aumentam a confiabilidade do sistema de controles internos e com isso geram valor às suas organizações. Nesta pesquisa pôde-se constatar a utilização da auditoria interna como ferramenta de gestão de recursos organizacionais, ocasionando melhorias no sistema de controles internos da empresa, e ficando constatada, por meio de auditoria executada por firma
independente, a irrefutável melhoria dos controles internos da organização estudada.The change in the internal control system in the company studied has initiated with the modification of the audit scope from the internal audit department, which started to perform their activities in a more structured way and following a specific methodology, in addition, to pursue strategic objectives of the organization. Before the certification of the internal controls system required by Section 404 of SOX, the internal audit was viewed as a tool to detect mistakes and to attend tax compliance, based only on past events and pointing out the deficiencies in the controls, but without advising the senior management and board of directors on what to do to improve the internal control environment. The need for certification of the effectiveness of internal control in 2005 changed the focus of the internal audit works, which was now directed to achieve improvement in the methods of control, risk management, prevention of fraud and mistakes in the operation, accounting and financial process of the rganization. The aim of this study was, through a study of a case, to measure the main procedures performed for the deployment of the internal control system of the company object of this study, including the methodology, the model chosen, the process of control established, the identification and assessment of key risks and controls, and how to select, evaluate and test internal controls. We tried to collect data from renowned author of specific literature and analyze the various bibliographies, in order to compare with the research that was carried out in the documents provided by the studied company. This study raised important points about the management process in the company and how internal audit is used as a tool for the improvement of their internal controls. It is to add value for the business that companies seek for a good internal control environment and that provides the reason to lead an organization to implement an internal audit department, with particular attention to the outbreak of advice and consultancy, international practices aligned internal audit. However, we observed several improvements in the performance of internal audit department in the organization there is still a need to align with some international practices, which it will be implemented. It was also found that the internal audit department with proper empowerment from senior management, and using the current and international techniques, increased the reliability of the internal controls system and thereby add value to their organization. In this research it was noted the use of the internal audit department as a management tool for better use of resources, for improvement in the internal controls system, and the irrefutable improvement in the internal control environment of the organization studied, which could be noted by the external audit performed by an independent firm.
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Wernli, Naomi Scuratovski. "A importância da auditoria interna para as organizações." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/87329.
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O presente trabalho tem por objetivo identificar de que forma a auditoria interna pode contribuir com o atingimento dos objetivos da organização tendo em vista o seu papel atual dentro do contexto de instabilidade financeira que ocasiona o aumento dos riscos inerentes ao negócio fazendo com que este departamento seja desafiado a gerir os riscos presentes, futuros, juntamente com a pressão por reduzir custos e agregar valor à organização. A importância da auditoria interna é destacada como sendo uma área que possui alto potencial dentro da organização dados seu conhecimento acerca dos riscos e processos internos e que pode ampliar sua atuação em áreas que possuem relevância sob o ponto de vista da alta administração.This final paper focus on identify how internal audit can contribute to the achievement of organizational goals with a view to its current role within the context of financial instability that causes the increase of inherent business risks and therefore this department is challenged to manage the present and future risks, along with the pressure to reduce costs and add value to the organization. The importance of internal audit is highlighted as an area that holds great potential within the organization given their risk knowledge and internal processes that can expand its activities in areas that are relevant from the point of view of top management.
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Duarte, Maria da Conceição dos Santos Contreiras Salema Aleixo. "Análise e gestão do risco: uma aplicação empírica à auditoria." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/20989.
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A análise e gestão do risco têm merecido nos últimos anos especial atenção por parte das organizações, que estão expostas regularmente a vários riscos de natureza interna e externa. O objectivo desta dissertação é salientar a importância da análise e gestão do risco para as organizações e para o trabalho desenvolvido no âmbito da auditoria, especialmente no que se refere ao desempenho organizacional. O estudo empírico incidiu sobre uma amostra constituída pelas empresas cotadas em mercado contínuo na Bolsa de Valores de Lisboa e pelas de Sociedades de Revisores Oficiais de Contas. A metodologia utilizada consistiu no envio de questionários com o objectivo de obter as informações necessárias para testar as hipóteses formuladas. Os resultados obtidos do estudo demonstram que as opiniões das empresas cotadas e das Sociedades de Revisores Oficiais de Contas face à importância da análise e gestão do risco nas organizações são semelhantes. - ABSTRACT: ln last years the analysis and management of risk has received special attention from those organizations that are usually exposed to internal and external risks. The purpose of this study is to underline the importance of analysis and management of risk for organizations and for audit work, especially concerning the organization performance. The empirical study is focused on a sample of Companies quoted on the Continuous Market of the Lisbon Stock Exchange and SROC' s. The methodology consisted on sending questionnaires in order to obtain the necessary information to test the hypotheses. The results show that the opinions of Companies and SROC's are similar concerning the importance of analysis and management of risk in organizations.
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Casas, Haro Analía Arellis, and Mariños Maria Fernanda Fuentes. "Análisis de la relación entre los componentes de los boletines internos y el work engagement en la Fuerza de Ventas de una aseguradora peruana." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652404.
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En el escenario actual se presencian diversos cambios coyunturales, uno de ellos es el aumento de la competitividad, factor que incide directamente en el personal de la Fuerza de Ventas, colaboradores con una alta tasa de rotación y que no se encuentran dentro de una oficina permanentemente.
Ante ello, las organizaciones deben ser creativas para lograr la retención de su personal, generando work engagement a través de herramientas organizacionales como la gestión de los canales internos, específicamente para la presente investigación, los boletines internos.
Ante esto, la presente investigación tiene como pregunta de investigación analizar si existe o no relación entre la gestión de contenido, diseño y frecuencia de envíos de los boletines internos y el work engagement en la Fuerza de Ventas de una aseguradora peruana.
Se encontró evidencias teóricas que indicaban la posible relación entre ambas variables, por lo que se planteó la siguiente hipótesis: la gestión de contenido, diseño y frecuencia de envíos de los boletines internos y el work engagement se relacionan en el caso de una aseguradora peruana.
Para ello, se aplicó un diseño metodológico no experimental de tipo correlacional con un enfoque cuantitativo concluyente, utilizando el método de investigación de caso de estudio. Se obtuvo que ambas variables poseen diversas tendencias entre sí, concluyendo que algunas variables sí guardan relación directa fuerte, pero otras no; lo que demuestra que no existe relación entre las dos variables analizadas.In the current scenario, there are several short-term changes, one of them is the increased competitiveness, factor that directly affects the Sales Force, employees with a high turnover rate and who are not permanently in an office. Given this, organizations must be creative to achieve the retention of their staff, generating work engagement through organizational tools such as the management of internal channels, specifically for this research, internal newsletters. Given this situation, this research aims to analyze whether or not there is a relationship between content management, design and frequency of publishment of internal newsletters and work engagement in the Sales Force of a Peruvian insurer. Theoretical evidence was found, that indicates the possible relationship between both variables, so the following hypotheses were raised: content management, design and frequency of publishment of internal newsletters and work engagement are related in the case of a Peruvian insurer. A non-experimental methodological design of a correlational type was applied, with a conclusive quantitative approach, using the case study research method. It was found that both variables have several tendencies among themselves, concluding that some variables do have a strong direct relationship, but others do not; which shows that there is no relationship between the two variables analyzed.
Tesis
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Shmakova, Natalia. "Ondes internes divergentes et convergentes : étude expérimentale de la marée interne." Thesis, Université Grenoble Alpes (ComUE), 2016. http://www.theses.fr/2016GREAU040/document.
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Les océans de la Terre sont stratifiés en densité par les gradients de température et de salinité.L'interaction des courants de marée avec la topographie du fond océanique entraîne donc le rayonnement des ondes de gravité interne dans l'intérieur de l'océan. Ces ondes sont appelées marées internes et leur dissipation due à le déferlement des ondes nonlinéaires joue un rôle important dans le mélange de l'océan abyssal, et donc dans la circulation océanique à la grande échelle.Dans ce contexte, nous étudions la génération des ondes internes par l’oscillation d’objet de différentes géométries simplifiées afin de modéliser le marée barotropique sur la topographie océanique et considérons les effets linéaires et nonlinéaires sur ces ondes résultant d’interactions avec l'objet et entre ces ondes.La contribution relativement nouvelle de cette thèse est l'étude des aspects de flux tridimensionnels qui étaient accessibles avec notre approche expérimentale, et sont généralement difficiles à étudier par modélisation numérique et analytique.Nous étudions d'abord la structure des ondes fundamentale et des harmoniques supérieur pour un sphéroïde oscillant, émettant des ondes divergentes. Les harmoniques supérieures sont générées par l'instabilité non linéaire à la surface de l'objet avec des effets nonlinéaires dans la zone d'intersection des faisceaux fundamentales. Ils peuvent se croiser et se concentrer, donc augmenter d'énergie, et devenir dominant sur les ondes fundamentales. On détermine les structures horizontales des ondes fundamentale et des harmoniques supérieures.Subséquemment, nous considérons les ondes générées par un tore oscillant, qui convergent vers un point focal. En dehors de cette région focale, les résultats expérimentaux et les prédictions théoriques sont en bon accord, mais dans la région focale, l'amplitude de l'onde est deux fois plus grande que près du tore, conduisant à une amplification locale nonlinéaire et à un déferlement des onde pour les grandes amplitudes d'oscillations. En conséquence, la propagation des ondes fundamentales se trouve entravée dans la région focale. L'onde stationnaire se forme alors que de nouvelles ondes sont générées et émises de cette région focale.Un tore plus grand a été testé sur la plate-forme Coriolis pour comparer la focalisation des ondes de gravité internes, inertie-gravité et des ondes inertielles dans un régime faiblement visqueux. En raison de la complexité de la zone focale, une seconde harmonique est observée même quand l'amplitude d'oscillation est faible. Le champ de vorticité verticale des ondes de gravité interne présente une structure dipolaire dans la zone focale, qui se transforme dans le cas tournant en une structure de vortex "Yin-Yang". La structure globale des faisceaux des ondes inertiels est proche de celle pour des ondes de gravité internes, bien q'elle est relativement plus intenseThe Earth's oceans are stratified in density by temperature and salinity gradients.The interaction of tidal currents with ocean bottom topography results therefore in the radiation of internal gravity waves into the ocean interior. These waves are called internal tides and their dissipation owing to nonlinear wave breaking plays an important role in the mixing of the abyssal ocean, and hence in the large-scale ocean circulation.In this context we investigate the generation of internal waves by oscillating objects of different idealized geometries as a model of barotropic flow over ocean topography, and consider linear as well as nonlinear effects on these waves resulting from interactions with the object and from wave--wave interactions.The relatively novel contribution of this thesis is the investigation of three-dimensional flow aspects that were accessible with our experimental approach, and are generally difficult to investigate by numerical and analytical modelling.First we investigate the wave structure of the first and higher harmonics for an oscillating spheroid, emitting diverging waves. Higher harmonics are generated by nonlinear instability at the surface of the object together with nonlinear effects in the zone of intersection of the primary beams. They may intersect and focus, therefore increase in energy, and become dominant over the first harmonic. The horizontal structures of both, first and higher harmonics are determined.We then consider waves generated by an oscillating torus, that are converging to a focal point. Outside this focal region experimental results and theoretical predictions are in good agreement, but in the focal region the wave amplitude is twice as large as it is close to the torus, leading to local nonlinear wave amplification and incipient wave breaking for large oscillation amplitudes. As a result, the propagation of the first harmonic waves is found to be hindered in the focal region. A standing pattern forms, while new waves are generated and emitted away from this focal region.A larger torus has been tested at the Coriolis platform to compare the focusing of internal gravity, inertia--gravity and inertial waves in a low viscous regime. Owing to the complexity of the focal region, a second harmonic is observed even at low oscillation amplitude. The vertical vorticity field of internal gravity waves exhibits a dipolar structure in the focal zone, which transforms in the rotating case into a ``Yin--Yang-shaped'' monopolar vortex structure. The overall structure of the inertial wave beams is close to that for internal gravity waves, though relatively more intense
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Bylund, Anna, and Maria Mingo. "Internal Communication Approach : En empirisk undersökning av de interna kommunikationskanalerna på ICA Butiksadministration." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-4930.
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Title: Internal Communication Approach – A study of the internal communication-channels of the ICA Administration.
Background: The ICA Administration is in the process of generating an organizational change with the purpose of improving their external communication. The internal communication, on the other hand, has been put aside and is missing guidelines at the present. Since the ICA Administration does not know how the staff uses the internal communication-channels they cannot optimize nor develop them. As the literature shows, it is important to choose the channel that is most appropriate for the type of information that it is meant to communicate. Choosing the wrong channel, or using it wrongly, can bring problems consisting of the staff experiencing to receive less information than needed in their daily work.
Purpose: The purpose of this thesis is to explore and describe the internal communication between the employees of the ICA Administration from the existing communication-channels and their usage.
Method: Through the initial interviews with the staff, the internal communication-channels of the ICA Administration were determined. The channels were later studied through further interviews where the real communication and the managers’ vision of the communication were presented.
Result: The communication-channels that can be found at the ICA Administration are formal reports, manuals and folders, the Intranet, formal meetings, the email, the telephone, Instant Messenger, face-to-face, and rumors. The study showed that the channels are being used differently. The email for example is believed to be sharing a remarkable excess of information while the telephone on the other hand is hardly being used by the staff in the office. The managers’ vision of how the channels ought to be used is, in large extent, accurate with the employees’ real usage of them. The largest differences between the guidelines consist of channels like the email, the manuals and the formal meetings. These channels are not used, nor do they contribute with information, in the same extent as the managers would want them to.
Conclusion: The conclusion that has been drawn, parting from the analysis and result, is that the staff does not use the channels of the ICA Administration in the same extent as their managers feel they should. To solve this problem, guidelines for the internal communication need to be established as well as an updating of the existing channels.
Titel: Internal Communication Approach - En empirisk undersökning av de interna kommunikationskanalerna på ICA Butiksadministration
Bakgrund: ICA Butiksadministration genomgår en omstrukturering som skall generera i en förbättrad extern kommunikation. Den interna kommunikationen har i sin tur hamnat i bakgrunden och saknar i dagsläget riktlinjer. Då ledningen inte vet hur personalen använder de interna kommunikationskanalerna kan de inte heller optimera eller utveckla dem. Som även litteraturen påvisar är det viktigt att välja den kanal som bäst lämpar sig för den typ av information den skall förmedla. Vid felaktigt kanalval, eller felaktigt användande av densamma, kan problem uppkomma då medarbetare kan uppleva att de får för lite information i sin arbetsvardag.
Syfte: Syftet är att undersöka och kartlägga den interna kommunikationen mellan medarbetarna på ICA Butiksadministration utifrån de existerande kommunikationskanalerna och hur de används.
Metodplan: Genom inledande intervjuer med personalen fastslogs ICA Butiksadministrations interna kommunikationskanaler. Kanalerna undersöktes sedan genom ytterligare intervjuer där den reella kommunikationen samt chefernas syn på kommunikation skildrades.
Resultat: De kommunikationskanaler som återfinns på Butiksadministrationen är formella rapporter, manualer, pärmar, intranät, formella möten, e-post, telefon, Instant Messenger, personlig kontakt och rykten. Undersökningen visade att kanalerna används i olika omfattning, där bland annat e-posten anses ha ett informationsöverflöd medan telefon knappt används mellan medarbetarna på kontoret. Chefernas syn på hur kanalerna bör användas stämde överlag överens med hur personalen verkligen använde sig av kanalerna. De största skillnaderna mellan riktlinjerna och reella kommunikationen utgjordes av kanaler som e-posten, manualer och formella möten.
Slutsats: Utifrån resultatet och analysen kunde slutsatsen dras att medarbetarna inte använder ICA Butiksadministrations alla kommunikationskanaler såsom cheferna tycker att kanalerna bör användas. För att lösa problematiken bör riktlinjer för den interna kommunikationen upprättas och en uppdatering av de befintliga kanalerna genomföras.
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Jakobsson, Christian. "EFFEKTIVISERING AV INTERNA PROVFLÖDEN INOM LABORATORIEVERKSAMHETEN : EFFICIENCY OFF INTERNAL SAMPLEFLOWS IN LABORATORY OPERATIONS." Thesis, Tekniska Högskolan, Högskolan i Jönköping, JTH, Industriell organisation och produktion, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-28755.
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Background: Laboratories in Sweden have a big challenge when Sweden is a wide country and big parts is sparsely populated and many samples have limited durability. At same time as laboratories is a sensitive branch with high demands on time and quality which makes a functional internal and external logistic important. Purpose: The purpose is to increase the understanding of internal sample flows for companies who works with sample analysis, by analyse sample flows in companies that is analysing samples, from a logistic perspective. To answer the purpose, two research questions are formulated: · What limitations can be identified in internal sample flows from delivery to analyses done for companies working with analyses of samples? · How can limitations in internal sample flows be handled from delivery to analyses done for companies working with analyses of samples? Method: A case study has been made on Eurofins laboratory in Lidköping where data has been collected by interview studies and observations. Result: By the logistic perspective several possibilities to increase the efficiency have been found. By logistic tools proposals have been made how those hindrances can be handled. Those possibilities to increase the efficiency is: Consolidation activities Failsafe Standardizations Overlook unload/loading of trucks Make the sample flow even during the week Conclusions: In this study have the writer made several recommendations for companies that is working with analysing samples. But it is important to consider that those recommendations are case-specific, but if same conditions occur is the result possibly to generalize.
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Duarte, Margarida da Silva Carmo. "A comunicação interna e o stress dos colaboradores." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10522.
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Mestrado em Gestão de Recursos HumanosO presente estudo teve como objetivo a análise da perceção da quantidade e qualidade da comunicação como fator influenciador de cinco dimensões do stress, tais como o apoio das chefias e dos pares, as exigências do trabalho, o controlo sobre o que são as suas competências, a tarefa desempenhada e os relacionamentos com os colegas e os superiores hierárquicos. O estudo foi realizado com uma amostra constituída por 171 inquiridos, atualmente empregados, aos quais foi aplicado um questionário, recorrendo ao método snowball. Para analisar as relações que se estabelecem entre as variáveis em estudo recorreu-se à técnica de regressão múltipla, de forma a criar um modelo explicativo. Assim sendo, incluímos, como variáveis dependentes, a comunicação e as variáveis demográficas (idade, género, habilitações académicas e cargo) e, como variáveis independestes, as cinco dimensões do stress. Os resultados demonstram que a comunicação é a única variável retida pelos modelos explicativos do Stress_Apoio, explicando 55,3% da variância, do Stress_Exigências, explicando 4,9% da variância, do Stress_Controlo, explicando 41,4% da variância e do Stress_Relacionamentos, explicando 25,4% da variância. O modelo do Stress_Tarefas retém, ainda, o cargo, e explica 26,2% da variância.
The present study aimed to analyze the perception of quantity and quality of internal communication as a factor that influences five stress dimensions, such as the support of supervisors and peers, the work demands, the control over the main tasks, the performed role and the relationships with colleagues and managers. The study was performed with a sample consisting of 171 respondents, currently employed, to whom a survey was applied, using the snowball method. To analyze the relationship established between the variables under study, we used multiple regression technic, in order to develop an explanatory model. We include, as dependent variables, communication and demographic variables (age, gender, academic qualifications and position held) and the five dimensions of stress as independent variables. Results show that communication is the only variable retained by the explanatory model of Stress_Support, that explains 55,3% of the variance, of Stress_Demands, that explains 4,9% of the variance, of Stress_Control, that explains 41,4% of the variance and of Stress_Relationship, that explains 25,4% of the variance. The explanatory model of Stress_Role also retains position held and explains 26,2% of the variance.
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Ficalová, Markéta. "Interne Revision im internationalen Unternehmen und ihre Funktion." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-114424.
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The main purpose of this paper is to establish an effective framework for a junior professional starting in the role of internal auditor in this corporation. The academic part of the paper lays out the auditing function in general, its scope, the related processes and the consulting function associated with it. The empirical part consists of an audit report based on real life data prepared for Trenkwalder International AG focussing on the findings and savings potential for a subsidiary Trenkwalder Kappa People a.s. in the Czech republic. The conclusions from this analysis underline the need for and the importance of implementing internal audit functions in corporations.
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Hurtig, Klara, and Hanna Lahger. "Intern kontroll : En kvalitativ fallstudie som studerar ett företags interna kontroll utifrån Internal Control – Integrated Framework." Thesis, Högskolan Dalarna, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34262.
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Syfte Syftet med studien är att beskriva och skapa förståelse kring intern kontroll i praktiken genom att studera ett företags interna kontroll utifrån Internal Control – Integrated Framework. Metod En kvalitativ fallstudie med semistrukturerade intervjuer som huvudsaklig datainsamlingsmetod som kompletterats med interna dokument. Totalt genomfördes fyra intervjuer som hade teman utifrån ramverkets fem komponenter och måluppfyllelse. Teori Teoriavsnittet utgörs av ramverkets fem komponenter och måluppfyllelse samt teori kring intern kontroll och informationsasymmetri. Empiri Studiens empiriavsnitt består av insamlade data om intern kontroll i praktiken utifrån fyra semistrukturerade intervjuer som kompletterats med interna dokument. Diskussion Diskussionsavsnittet präglas av författarnas tankar kring intern kontroll i praktiken som knyter tillbaka till studiens syfte och frågeställningar. Sedan presenteras även förslag till framtida studier.Purpose The purpose of the study is to describe and create understanding about internal control in practice by studying a company's internal control based on the Internal Control - Integrated Framework. Methodology A case study based on a qualitative approach with semi-strucured interviews as the main data collection method supplemented with internal documents. In total, four interviews were conducted that had themes based on the framework’s five components and goal fulfillment. Theoretical Perspectives The theory section consist of the framework’s five components and goal fulfillment. The study is also based on theory of internal control and information asymmetry. Empirical Foundation The study’s empirical section consists of collected data on internal control in practice, based on four semi-structured interviews which were supplemented with internal documents. Discussion The discussion section is characterized by the autors’ thoughts on internal control in practice that link back to the study’s purpose and issues. Than proposals for future studies are also presented.
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Barriquand, Tamara. "The Impact of Environmental Conditions on Internal Waves and Mixing in Two Distinct Ocean Basins." Thesis, Paris 6, 2014. http://www.theses.fr/2014PA066682/document.
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Les ondes internes sont omniprésentes dans les océans. Cette thèse analyse le cycle de vie des ondes internes et l'impact du déferlement de ces ondes sur le mélange turbulent dans deux bassins océaniques, aux caractéristiques contrastées, l'Arctique et l'Indien. Ces deux régions sont en effet aux antipodes de la circulation thermohaline avec l'océan Arctique lieu de formations d'eaux denses et l'Océan Indien région d'upwelling d'eaux denses. L'analyse de données de mouillage recueillies dans le Sud-Ouest de l'Océan Indien au niveau d'une dorsale océanique révèle la présence d'une forte marée interne. Cette marée interne montre une focalisation de l'énergie sous forme de 'rayons' dont la propagation est fortement influencée par les structures de méso-échelle. Malgré ce fort signal de marée interne, nous mettons en évidence la contribution majeure des ondes internes de fréquence proche-inertielle au mélange turbulent. Aux hautes latitudes l'analyse des séries temporelles recueillies au cours de trois printemps consécutifs dans le Storfjord, un fjord Arctique dans l'archipel Svalbard, montre la forte variabilité des ondes en fonction de la stratification et par conséquent un impact variable de ces ondes en terme de mélange turbulent. Les flux de chaleur diffusifs induits par le déferlement de ces ondes sont enfin estimés dans ces deux régions, permettant ainsi de replacer ces résultats dans le contexte global de la circulation thermohalineInternal waves are ubiquitous in the ocean, and play a key role in the global overturning circulation. This thesis analyzes the life cycle of internal waves in two distinct ocean basins: the Arctic and Indian Oceans. Hydrographic and velocity data are used to study the generation, propagation, and dissipation of internal waves in these two ocean basins. In the Indian Ocean, an area of mixing-driven upwelling, mooring data reveal the presence of a strong internal tide propagating as tidal beams above the Southwest Indian Ridge in the Indian Ocean basin. These tidal beams show a strong vertical structure, and their path of propagation is highly dependent on the mesoscale activity in the region. Despite this strong internal tide signal, however, mixing in the region is dominated by inertial internal waves. On the other side of the globe, in a region of deep water formation, shipboard data from four short time series from three consecutive springs in Storfjorden, an Arctic fjord in the Svalbard Archipelago, reveal a link between the vertical structure of the stratification profile and mixing in the Arctic. These environmental conditions, the changing mesoscale in the Indian Ocean, and the changing stratification in the Arctic Ocean, greatly impact the generation, propagation, and dissipation of internal waves, and subsequent turbulent mixing in theses two ocean basins
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Fortunato, Felipe Manfroi [UNESP]. "Avaliação do método de adição de padrão interno em técnicas espectroscópicas." Universidade Estadual Paulista (UNESP), 2017. http://hdl.handle.net/11449/149764.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
O objetivo desta Tese de Doutorado foi avaliar o método de adição de padrão interno empregando técnicas espectroscópicas. Inicialmente o método de adição de padrão interno foi aplicado no modo convencional na determinação de Ca e Mg em amostras biodiesel e urina por espectrometria de absorção atômica em chama de alta resolução e fonte contínua e na determinação de ureia em urina por espectroscopia Raman. Para fins comparativos, todas as amostras e materiais certificados foram também analisados pelos métodos de calibração externa, adição de padrão e padronização interna. Nitrato, Sr e Mn foram selecionados como padrões internos para ureia, Ca e Mg, respectivamente. Para avaliar a exatidão do método na determinação de Ca e Mg foram analisados nove materiais de referência certificados (CRM) e os resultados obtidos foram concordantes a 95% de confiança com os valores certificados (teste t). Para ureia a exatidão foi avaliada por meio de comparação dos resultados obtidos pelo método de adição de padrão interno e por um método de referência. Todos os resultados obtidos foram concordantes entre si (teste t pareado) ao nível de 95% de confiança. A exatidão do método também foi checada por meio de testes de adição e recuperação: Ca (93 – 119%), Mg (100 – 116%) e ureia (99 – 105%). A desvantagem do método de adição de padrão interno convencional foi o volume total de amostra utilizado, a quantidade de soluções analíticas empregadas e a baixa frequência analítica. No entanto, este problemas foram solucionados com o desenvolvimento de sistemas em fluxo e pelo uso de um gradiente de concentração. O método de adição de padrão interno por gradiente de concentração em fluxo foi avaliado na determinação de Na e K em amostras de biodiesel e urina por espectrometria de emissão atômica em chama e na determinação de etanol em gasolina por espectroscopia Raman. Lítio foi empregado como padrão interno para Na e K, e acetona foi utilizada como padrão interno para etanol. A exatidão do método na determinação de Na e K foi avaliada por meio da análise de cinco CRMs, e os resultados obtidos para Na foram concordantes a 95% de confiança com os valores certificados (teste t), para K os resultados apresentaram valores subestimados ao longo do trabalho (em torno de 80% de recuperação). Para determinação de etanol em gasolina a exatidão foi avaliada por meio da comparação dos resultados obtidos pelo método proposto e pelo método de referência, e todos os resultados obtidos foram concordantes entre si (teste t pareado) ao nível de 95% de confiança. A exatidão do método de adição de padrão interno por gradiente de concentração em fluxo também foi avaliada por meio de testes de adição e recuperação: Na (94 – 110%), K (73 – 86%) e etanol (99 – 104%). Os resultados obtidos utilizando o método de adição de padrão interno (convencional e em fluxo) em todas as aplicações apresentaram precisão e exatidão melhores ou comparáveis aos métodos de adição de padrão, padronização interna e calibração externa, mostrando ser uma estratégia de calibração eficiente para técnicas espectroscópicas.
The aim of this Doctoral Thesis was to evaluation of the internal standard addition method employing spectroscopic techniques. Initially, traditional standard addition method was applied for Ca and Mg determination in biodiesel and urine samples by high-resolution continuum source flame atomic absorption spectrometry and for urea determination in urine samples by Raman spectroscopy. For comparison purposes, all samples and certified materials were also analyzed by external calibration, standard addition and internal standardization methods. Nitrate, Sr and Mn were selected as internal standards for urea, Ca and Mg, respectively. In order to verify the accuracy for Ca and Mg determination were analyzed nine certified reference materials (CRM), the results were in agreement with certified values at the 95% confidence level (t-test). For urea, the accuracy was evaluated by comparison of the results obtained by internal standard addition and a reference method. All results were in agreement at 95% confidence level (paired t-test) with each other. The accuracy was also checked by addition and recovery tests: Ca (93 - 119%), Mg (100 - 116%) and urea (99 - 105%). The drawbacks of traditional internal standard addition were the total volume of sample used, the amount of analytical solutions employed and the lower sample throughput. However, these problems were solved with the development of flow systems and the use of a concentration gradient. The internal standard addition by flow gradient concentration was evaluated for Na and K determination in biodiesel and urine samples by flame emission atomic spectrometry and for ethanol determination in gasoline by Raman spectroscopy. Lithium was selected as internal standard for Na and K, and acetone was selected as internal standard for ethanol. The accuracy of the method for Na and K determination was evaluated by five CRMs analysis, and the results obtained for Na were in agreement with certified values at the 95% confidence level (t-test), for K the results presented underestimated values throughout the study (around 80% recovery). The accuracy for ethanol determination in gasoline was evaluated comparing the results obtained by the proposed method with the reference method. All results were in agreement at 95% confidence level (paired t-test) with each other. The accuracy of internal standard addition by flow gradient concertation method was also evaluated by addition and recovery tests: Na (94 - 110%), K (73 - 86%) e ethanol (99 - 104%). The results obtained by internal standard addition (traditional and flow modes) for all applications showed accuracy and precision better or comparable with traditional calibration methods (standard addition, internal standardization and external calibration), revealing to be an efficient calibration strategy for spectroscopic techniques.
FAPESP: 2012/23323-7
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Brandão, Susana Pais. "Impacto do controlo interno no controlo externo." Master's thesis, Universidade de Aveiro, 2012. http://hdl.handle.net/10773/9707.
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Mestrado em Contabilidade - AuditoriaO controlo interno e o controlo externo são mecanismos de controlo bastante importantes quer no setor privado quer no setor público. O controlo interno é um processo colocado em prática pelos órgãos de gestão das organizações com o intuito de garantir o alcance dos seus objetivos e evitar erros e fraudes. Por outro lado, o controlo externo é um processo realizado por órgãos ou auditor independente que tem como principais objetivos validar e certificar o controlo interno e garantir que a informação financeira está de acordo com os regulamentos e leis aplicáveis. Este estudo pretende, através de uma pesquisa teórica, exploratória e qualitativa, alcançar um conhecimento mais aprofundado da relação existente entre controlo interno e controlo externo. Mais especificamente, pretende-se perceber que impacto tem o controlo interno sobre o controlo externo. Os resultados da pesquisa efetuada indicam que existe uma relação de complementaridade e cooperação entre controlo interno e controlo externo, defendida a nível teórico por diversos autores e pelas principais instituições de supervisão e fiscalização de ambos os setores. Esta cooperação é defendida devido à necessidade que existe de diminuir a duplicação dos esforços e os custos. É possível verificar que nesta relação de cooperação entre controlo interno e controlo externo é amplamente defendida a utilização da informação proveniente do controlo interno por parte do auditor independente – principal figura do controlo externo, sendo que existem vários procedimentos que facilitam a verificação e validação dessa informação, que está, por natureza, intimamente ligada aos órgãos de gestão, uma vez que são estes os principais responsáveis pela implementação e verificação do controlo interno nas organizações. Finalmente, ressalva-se a importância da manutenção da independência do auditor externo como característica fundamental na execução do controlo externo das entidades. Para que essa independência continue a existir defende-se a utilização do controlo interno como um complemento e não como um substituo do trabalho do auditor independente.
The internal and the external control are mechanisms of control very important both in the private and public sector. Internal control is considered a process put into practice by managements of organizations in order to achieve their objectives and to avoid errors and fraud. On the other hand, the external control is a process conducted by an independent auditor or supreme audit institutions with the objective of validate and certificate the internal control and to ensure that financial information is in accordance with applicable laws and regulations. This study aims, through a theoretical, exploratory and qualitative research, to achieve a deeper understanding of the relationship between internal and external control. More specifically, we intend to explore the impact that the internal control has on the external control. The results of the present study indicate that there is a relationship of complementarily and cooperation between internal and external control. This is defended at a theoretical level by several authors and by the main institutions of oversight and supervision of both sectors. This cooperation is defended taking into account the necessity that exists to reduce duplication of efforts and costs with procedures. However, not only the internal control has an impact on the external control. The external control has also an influence on internal control. It was found that in this cooperative relationship between internal and external control is widely defended the use of information from the internal control by the independent auditor - main figure of the external control, and for this purpose there are several procedures that tend to facilitate the verification and validation of this information that is, by nature, closely linked to the management, since managements are the main responsible for the implementation and verification of internal control in organizations. Finally, it is emphasized the importance of maintaining the independence of the external auditor as a key feature in the implementation of the external control in organizations. To maintain this independence it is defended the use of internal control as a complement and not as a substitute to the work of the independent auditor.
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Lamorie, Justin D. "A CyberCIEGE scenario illustrating secrecy issues in an Internal Corporate Network connected to the internet." Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/9951.
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Approved for public release; distribution is unlimitedThe CyberCIEGE project seeks to create an alternative to traditional Information Assurance (IA) training and education approaches by developing an interactive, entertaining commercial-grade PC-based computer game that teaches IA concepts while simultaneously entertaining the player. The game provides a robust, flexible and extensible gaming environment where each game instance is based on a fully customizable scenario. These customized scenarios produce game simulations that are tailored to meet a player's specific IA training needs, thus providing personalized, focused IA training at a minimum cost in both dollars and time. Additionally, the interactive game simulations, provided by the CyberCIEGE game, create an entertaining and realistic training environment for the player. Finally, the ability to load the game onto, and execute it from a PC allows IA training to be conducted practically anywhere, i.e. at home, or while traveling. To demonstrate this capability, this thesis developed a customized scenario designed to educate players in secrecy issues concerning the connection of an internal corporate network with the Internet. Additionally, this thesis produced Scenario Definition Files (SDFs) designed to test the game engine to determine if it would produce results that met the SDF developer's expectations and that the simulated game environment was realistic.
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Rey, Nadège. "Synthèse de silices hybrides méso-structurées par auto-assemblage : vers des applications en catalyse." Thesis, Montpellier, Ecole nationale supérieure de chimie, 2019. https://theses.enscm.fr/interne/ENSCM_2019_REY.pdf.
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Les matériaux hybrides à base de silice ont été explorés pour de nombreuses applications allant des micro-lentilles dans le domaine de l’optique à l’encapsulation de médicaments dans celui de la santé. En ce qui concerne le domaine de la catalyse, l’incorporation de cations métalliques dans des réseaux de silice organisés est essentielle pour la conception de catalyseurs supportés. Les matrices siliciques présentent des propriétés mécaniques, une stabilité thermique et une porosité ajustables. Dans la littérature, ces matrices prennent la forme de bâtonnets, d’étoiles, d’haltères, de feuillets ou de réseaux polymériques et sont catégorisées en architectures 2D ou 3D. En ce qui concerne la formation de ces architectures 2D et 3D, différentes familles ont été étudiées comme les silsesquioxanes pontants, les silsesquioxanes polyédriques (POSS) et les silices lamellaires.La silice lamellaire est utilisée aussi bien comme gabarit qu’en tant de composant à part entière pour créer des matériaux fonctionnels. Les feuillets cristallins de silice sont facilement modifiés par l’intercalation de molécules ou d’ions dans l’espace inter-lamellaire. Des greffages covalents d’organosilanes peuvent aussi être faits par silylation des groupements Si-O-/Si-OH présents à la surface des feuillets. Les silsesquioxanes polyédriques sont des composés de type cage et de formule (RSiO3/2)n, R étant un groupement organique. Les cages T8 sont le plus communs et lorsqu’elles sont octa-substitués, peuvent être utilisées comme nœuds pour l’auto-assemblage de POSS polymériques connectés les uns aux autres. Lorsqu’ils sont mono-substitués, deux scénarios sont possibles. Soit le groupe fonctionnel substitué est fonctionnalisé, soit la cage est connectée à un autre POSS et on forme ainsi des objets de type haltère.Dans ce travail, le but est de synthétiser de nouveaux matériaux hybrides fonctionnels qui auront une architecture 2D ou 3D originale.Les architectures 2D structurées auto-assemblées sont fabriquées à partir de silices lamellaires et de liens moléculaires organosilylés via des réactions d’hydrolyse–condensation et seront par la suite utilisés pour des réactions de complexation et de catalyse. Dans cette optique, il est nécessaire de synthétiser de nouveaux liens moléculaires fonctionnels. Inspirées des composés di-urées, les urées-thiourées sont des molécules flexibles qui combinent quatre fonctionnalités clés : (1) la fonction silane sert de point de fixation sur la silice lamellaire, (2) la fonction urée promeut la structuration lors de l’auto-assemblage des feuillets grâce aux liaisons H, (3) la fonction thiourée devrait servir principalement à la coordination des cations métalliques et (4) dans le cas des précurseurs monosilylés les groupements terminaux aryles (interactions de systèmes -conjugués) ou les groupements terminaux alkyles (interactions de type Van der Waals) participeront à l’auto-organisation des piliers et à l’ajustement de l’espace inter-feuillets.Les architectures 3D auto-assemblées sont synthétisées à partir de POSS et de liens moléculaires organiques bi-silylés. Ici, la version bi-silylée des dérivés urées-thiourées sera utilisée ainsi que des composés bi-silylés de type malonamide. Les différents malonamides développés permettront de jouer sur la flexibilité de la structure et sur l’accessibilité aux métaux pour la complexation. Dans une première étape, l’investigation s’est portée sur la faisabilité d’un système modèle de type haltère via différentes voies de synthèse. Cette étape est nécessaire pour mieux comprendre les arrangements possibles des différentes composantes dans les matériaux finis. Ces matériaux seront synthétisés par fonctionnalisation de POSS possédant des fonctions hydrures, Si-H, par les liens moléculaires présentés précédemmentHybrid Silica-based materials have been investigated for many applications, ranging from micro-lenses for optics to drug encapsulation for health. In particular, the incorporation of metal cations in organized silica-based network is essential to the design of supported catalysts. Si-based matrices exhibit tunable mechanical properties, thermal stability and porosity. These matrices can be prepared with different shapes that play a role in their applications. Rods, stars, dumbbell, layer or polymeric network, that can be categorized in 2D or 3D architectures, are among the shapes encountered in the literature. For the construction of 2D and 3D architectures, several families are studied, such as bridged silsesquioxanes, polyhedral oligomeric silsesquioxanes (POSS) and lamellar silica.Lamellar silica is used as scaffolds or 2D building blocks to create functional materials. Crystalline layered silicates are easily modified by the intercalation of guest molecules and ions in the interlayer. Covalent modification is achieved by silylation of the interlayer Si–O- / Si–OH groups with organosilanes. Moreover POSS consists of a cage-like structure and formula (RSiO3/2)n, R being an organic group. T8 structure is the most common one which when it is octa-substituted can be used as a node in a polymer-like self-assembly by connection to other POSS. In the case of a mono-substituted cage, two scenarios are available: functionalization of the substituted corner or synthesis of dumbbell-like object formed by grafting of another POSS.In this work, the aim is to provide new functional hybrid materials involving original 2D and 3D architectures.2D self-structure assemblies, made of lamellar silica and silylated organic linkers, will be used for complexation reactions and catalysis For this purpose, there is a need for new functional linkers. Here, we present the original synthesis of linkers for the assembly of the 2D structures. Inspired by previously reported bis-urea compounds, we designed and prepared bi-functional urea-thiourea monosilylated linkers. The originality of these flexible molecules comes from the combination of four key sites allowing interactions or complexation: (i) the silyl moiety will serve as a single grafting anchor to the lamellar silica, (ii) the urea moiety will promote order in the self-assembled layer via H-bonding, (iii) the thiourea moiety will mainly serve for the coordination of metallic cations and (iv) in the case of the monosilylated precursors, the terminal functional R group will offer the possibility of self-organization of the pillars within the layer. Hence long alkyl chains are likely to interact through Van der Waals interactions and to tune the interlayer distance and thus the size of the cations possibly hosted within the layers while aryl R groups will enable the self-assembly thanks to the-conjugated system.3D self-structure assemblies will be synthesized from POSS and bis-silylated organic linkers. We used a bis-silylated version of the urea-thiourea compound as well as various bis-silylated malonamide compounds. The panel of malonamide compounds will allow to tune the flexibility of the final structure offering more or less accessibility for the metal complexation in the system. Prior to the materials synthesis, we investigated the feasibility of various dumbbell systems as models for the future studies and for a better understanding of the possible arrangement of these units within the final corresponding materials. We also demonstrate the formation of polymeric-like self-assembled hybrid silica by using Si-H functionalized POSS/POS connected with the same bridging units
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Briand, Axel. "Étude d’un procédé de délamination en milieu CO2 supercritique pour le recyclage de modules photovoltaïques." Thesis, Montpellier, Ecole nationale supérieure de chimie, 2022. http://theses.enscm.fr/interne/ENSCM_2022_BRIAND.pdf.
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Le volume de panneaux photovoltaïques en fin de vie à gérer va considérablement augmenter au cours de la prochaine décennie. Dans l'optique d'une économie circulaire respectueuse de l'environnement, il devient plus que nécessaire de développer des procédés de recyclage efficaces. Dans ce contexte, un procédé de délamination utilisant du CO2 supercritique a été étudié pour le recyclage des modules photovoltaïques en fin de vie. Le procédé étudié au sein de cette thèse se compose d’une phase d’absorption du CO2 au sein du polymère d’encapsulation, l’éthylène d’acétate de vinyle, à une pression palier suivie d’une dépressurisation rapide conduisant au moussage de l’éthylène d’acétate de vinyle. Ce phénomène de moussage engendre une perte d’adhésion aux interfaces du polymère moussé. Ce travail de thèse se propose d’étudier la phénoménologie de chacune des étapes. Dans cet objectif, un couplage entre une cellule haute pression et un dispositif optique a été réalisé pour permettre des observations in-situ de la formation de bulles et de l’expansion du polymère. En s’appuyant sur cette compréhension, l’utilisation de paramètres opératoires adaptés a démontré la potentialité du procédé pour la délamination complète de modules photovoltaïques en vue du recyclage spécifique de chacun de ses composantsThe volume of end-of-life photovoltaic panels to be managed will increase considerably over the next decade. In the context of an environmentally friendly circular economy, it is becoming more than necessary to develop efficient recycling processes. In this context, a delamination process using supercritical CO2 was studied for the recycling of end-of-life photovoltaic modules. The process studied in this thesis consists of a CO2 absorption phase within the encapsulating polymer, ethylene vinyl acetate, at a pressure level followed by a rapid depressurization leading to the foaming of the ethylene vinyl acetate. This foaming phenomenon leads to a loss of adhesion at the interfaces of the foamed polymer. This thesis proposes to study the phenomenology of each step. For this purpose, a coupling between a high-pressure cell and an optical device was used to allow in-situ observations of bubble formation and polymer expansion. Based on this understanding, the use of adapted operating parameters demonstrated the potentiality of the process for the complete delamination of photovoltaic modules for the specific recycling of each of its components
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Ouyang, Liyan. "Synthèse de nanoparticules de cuivre par dismutation de complexes de cuivre (I) et développement de nouvelles voies d’accès par stratégie organométallique." Thesis, Montpellier, Ecole nationale supérieure de chimie, 2022. http://theses.enscm.fr/interne/ENSCM_2022_OUYANG.pdf.
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Le sujet de cette thèse concerne la synthèse de nanoparticules de cuivre (CuNPs) de morphologie et de taille contrôlées via des réactions de dismutation de complexes de Cu(I) ou de décomposition thermique d’organocuivres ainsi que l’étude de leurs propriétés physico-chimiques.Ce manuscrit est composé de quatre chapitres et d’une partie expérimentale.Le premier chapitre est une introduction bibliographique décrivant les méthodes et stratégies de synthèse des nanoparticules métalliques.Le deuxième chapitre décrit les résultats que nous avons obtenu lors de l’étude de la synthèse de nanoparticules de cuivre par réaction de dismutation de complexes cuivre/amines/phosphine. Il commence par une introduction où sont présentés et commentés les résultats de la littérature concernant les réactions de dismutation des sels de cuivre. Cette première sous partie se termine par la description des objectifs que nous nous étions fixés au commencement de ce travail, à savoir mesurer les effets des différents paramètres de cette réaction (la concentration, la température de réaction, l’ordre d’introduction des réactifs, le nombre d’équivalents et la nature des phosphines employées comme ligands…) sur la morphologie des nanoparticules pour tenter d’établir un modèle prédictif.Les conclusions tirées de l’ensemble de cette étude sont qu’il n’est pas possible de trouver une corrélation générale entre les caractéristiques physico-chimiques des ligands phosphorés étudiés (pKa, encombrement stérique, énergies d’affinité avec le sel de cuivre (I) utilisé) et la morphologie des nanoparticules de cuivre obtenues.Le troisième chapitre décrit les résultats que nous avons obtenu dans les réactions de dismutation de complexes de Cuivre ligandés par des carbènes de la famille des CAACs.Dans le dernier chapitre de cette thèse nous avons mis au point une nouvelle voie d’accès au nanoparticules de cuivre (0) qui n’utilise pas d’amines à longues chaines comme solvant et qui se fait dans des conditions réactionnelles beaucoup plus douces que celles décrites pour les réactions de dismutation. Nous avons tout d’abord mis au point un premier protocole permettant l’obtention de particules qui ont été entièrement caractérisées par l’ensemble des méthodes d’analyses disponibles, à savoir l’UV, le TEM, le HRTEM, le XRD et l’XPS. Ces analyses ont démontré que la réaction de thermolyse de complexes organocuivre-PPh3 produisait des nanoparticules de cuivre (0) de forme sphérique et de taille contrôléeThe synthesis of copper nanoparticles (CuNPs) with controlled shape and size have received increasing interest for a few years. The ability to control the shape and size of CuNPs have found enormous potential for altering their plasmonic, catalytic and optoelectronic properties.During these 3 years of thesis study, we have successfully synthetized CuNPs with tunable size and shape through several chemical methods.The first chapter of this work presented a brief overview of the most recent reports showing how noble metal nucleate and grow in solution. We thus focused on the reaction factors that are able to influence the final size and shape of the nanoparticles, and also the specific optical property of CuNPs. We also presented a few examples of methods reported in the literature for synthetizing CuNPs through the chemical reduction route.The Chapter II focused on the synthesis of designable size and morphology of CuNPs by using a range of phosphorus ligands (TOP, TOPO, PPh3, P(PhMe3)3, P(OMe)3, P(OC7H14)3, P(NMe2)3, P(O)((NMe2)3) via disproportionation route. From the use of these phosphorus ligands, we are able to form CuNPs with various shapes: cubes, spheres, octahedra, tetrahedra, rectangles, hexagons, wires and the mixed shapesIn Chapter III, we have investigated the preparation of CAACs-stabilized copper nanoparticles through a simple “one-pot” disproportionation reaction using only two reactants: CAACs-Cu(I) precursors and primary amine as solvent. We have been able to synthetize tunable size and shape-controlled CAACs-stabilized CuNPs by tuning the nature of CAACs ligands or solvent, and the amount of precursor or solvent.In Chapter IV, we reported a simple, innovative and robust thermal decomposition of organocopper reagents for the synthesis of well-defined CuNPs with narrow size distribution. Using this more atom-economic method, CuNPs were synthetized with tunable size ranging from 3 to 20 nm by modifying several reaction parameters (e.g. the amount of phosphine ligand, the temperature, the injection time and amount of DDT, the nature of the phosphorous ligand, the nature and amount of the Grignard reagent). This method involves organocopper (RCu) and organocuprate (R2Cu•MgX) compounds, both prepared in situ from commercially available copper halides and Grignard reagents. Both organocopper or organocuprate reagents were shown to undergo thermal decomposition under mild conditions to synthetize CuNPs
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Belfqueh, Sahar. "Développement d’un procédé éco-compatible de recyclage des terres rares issues des aimants permanents." Thesis, Montpellier, Ecole nationale supérieure de chimie, 2022. http://theses.enscm.fr/interne/ENSCM_2022_BELFQUEH.pdf.
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Les terres rares (TRs) sont omniprésentes dans les objets technologiques du quotidien (téléphones mobiles, ordinateurs, …) et sont de plus en plus utilisées dans les technologies vertes (éoliennes, véhicules électriques, …). Ces métaux, de par leur importance, sont considérés comme critiques pour l’Europe qui détient très peu de gisements primaires. L’accès à ces TRs peut être envisagé au travers du recyclage de produits en fin de vie, en particulier par l’intermédiaire des aimants permanents de type NdFeB ou SmCo qui représentent environ 37%, en masse, du marché des TRs.Dans ce contexte, la présente thèse étudie le recyclage des TRs (Nd, Pr et Dy) provenant des aimants permanents de type NdFeB issus des disques durs d’ordinateurs par voie hydrométallurgique « éco-compatible » en considérant l’utilisation d’un acide organique lors du processus de lixiviation comme alternative aux acides minéraux, et un diglycolamide (N,N,N′,N′‐Tetraoctyl diglycolamide - TODGA) comme molécule extractante dans le processus d’extraction liquide-liquide comme alternative aux composés organophosphorés.Des études multiparamétriques ont été réalisées afin d’étudier la récupération sélective des TRs vis-à-vis des autres éléments présents dans ces aimants, en particulier le fer.Ainsi à partir des résultats obtenus, deux procédés alternatifs sont proposés.Le premier consiste en un grillage oxydant de la poudre d’aimants NdFeB suivi de deux lixiviations sélectives par l’acide acétique qui permettent, après les étapes de précipitation et de calcination, une séparation de l’oxyde Didymium (Nd2O3. Pr2O3), de l’oxyde de dysprosium (Dy2O3) et de l’oxyde de fer (Fe2O3) qui est non lixiviable dans l’acide acétique. La faisabilité de ce procédé a été démontrée sur des mélanges synthétiques d’oxydes ayant une composition identique à celle d’une poudre d’aimants NdFeB oxydée (lixiviation > 95%, pureté des oxydes >99,8%). Cependant, les conditions du grillage oxydant doivent être optimisés davantage pour reproduire les mêmes résultats sur la poudre d’aimant réelle.Le second procédé consiste en une lixiviation totale de la poudre d’aimant NdFeB brute par l’acide acétique suivi par une étape d’extraction liquide-liquide en utilisant le TODGA comme molécule extractante. Ainsi il a été montré que l’extraction quantitative de l’ensemble des TRs (Nd, Pr et Dy) avec une excellente sélectivité vis-à-vis des autres métaux présents dans le lixiviat (Fe, B, Co et Ni) est possible en deux étages d’extraction liquide-liquide. La désextraction quantitative de l’ensemble des TRs extraits a ensuite été possible en utilisant une solution d’EDTA. De plus, Une extraction multi-étagée en utilisant le TODGA suivi d’une désextraction à l’eau déionisée permet d’envisager la séparation du Didymium et du DyRare earth elements (REEs) are omnipresent in high technology devices (smartphones, computers…) and are increasingly used in green technologies (wind power turbines, electric vehicles…). Due to their importance, these metals are considered critical for Europe, which has very few primary deposits. Access to these REEs can be considered through the recycling of end-of-life products, in particular through NdFeB or SmCo permanent magnets, which represent 37%, by weight, of the REEs market.In this context, this thesis studies the recycling of REEs, especially Nd, Pr and Dy from NdFeB permanent magnets, found in hard disk drives, through “eco-compatible” hydrometallurgical routes considering the use of organic acids in the leaching process as alternatives to the mineral acids, and the use of a diglycolamide (N,N,N′,N′‐Tetraoctyl diglycolamide - TODGA) as the extracting molecule as an alternative to organophosphorus compounds.Multiparametric studies were realized in order to evaluate the selective recovery of REEs from other elements present in these magnets, in particular iron.Thus, from the results obtained, two alternative methods are proposed.The first process consists in an oxidative roasting of the NdFeB magnet powder followed by two selective leaching steps that allow, after the steps of precipitation and calcination, the separation of Didymium oxide (Nd2O3. Pr2O3), dysprosium oxide (Dy2O3) and iron oxide (Fe2O3) which is non-leachable in acetic acid. The feasibility of this process has been demonstrated on synthetic mixtures of oxides having the same composition as an oxidized NdFeB magnet powder (leaching> 95%, oxide purity> 99.8%). However, the oxidative roasting conditions must be further optimized in order to reproduce the same results on the real NdFeB magnet powder.The second process starts with the complete leaching of the non-roasted NdFeB magnet powder followed by a solvent extraction step using the extracting molecule TODGA. Thereby, a two-stage solvent extraction allowed the extraction of all REEs (Nd, Pr and Dy) with excellent selectivity against other elements present in the acetic acid leachate (Fe, B, Co and Ni). The quantitative stripping of all extracted REEs was possible using an EDTA solution. In addition, a multi-stage solvent extraction, using TODGA, followed by a stripping step using water allowed the separation of Didymium and dysprosium
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Marques, Gonçalo Sousa. "Elaboração de proposta de manual de controlo interno na área de compra e venda de mercadoria : Rede Claro." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21667.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisA existência de um sistema de controlo interno adequado numa empresa é importante,independentemente da complexidade ou dimensão desta. O controlo interno ajuda a empresa a atingir os objetivos estratégicos e operacionais definidos pelos órgãos de gestãoe os de relato e conformidade. Ajuda também na gestão dos recursos, uma vez que, éfulcral que os processos sejam eficientes e eficazes. Na realização deste estudo de caso é feito, em primeiro lugar, um enquadramento teórico, onde são apresentados conceitos base para auxílio na análise realizada.Os dados e a informação recolhida para a componente prática do presente estudo foram obtidos através da observação direta e de entrevistas a pessoas chaves de uma empresa do setor farmacêutico.Procedeu-se à análise das componentes de controlo interno e análise dos controlos informais implementados na área das compras e vendas de mercadoria. Foram realizadas algumas recomendações, não esquecendo a relação custo/benefício nos procedimentos propostos.Para concluir o estudo de caso foi construído um manual de procedimentos para a área das compras e vendas de mercadoria, indicando os procedimentos a adotar para um melhor controlo interno.Pretende-se que este estudo seja o início para a construção de um manual de controlo interno que abranja todas as áreas da entidade.
The existence of an adequate internal control system in a company is important regardless its complexity or size. Internal control helps the company achieve the strategic and operational objectives defined by the board and also the reporting and complianceobjectives. It also helps in the management of resources, as it is crucial that the processes are efficient and effective.In carrying out this case study, a theoretical framework is firstly made, in which basic concepts are presented to assist the analysis.The data and information collected for the practical component of this study were obtained through direct observation and interviews with key people from a pharmaceutical company.An analysis of the internal control components and an analysis of the informal controls implemented in the area of purchases and sales of goods were carried out. Some recommendations were made, not forgetting the cost / benefit ratio in the proposed procedures.To conclude the case study, a manual of procedures for the area of purchases and sales of goods was made, establishing the procedures to be adopted for better internal control.This study is intended to be the beginning for the construction of an internal control manual that covers all areas of the entity.
info:eu-repo/semantics/publishedVersion
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Mendes, Alexandre Schalch. "Desenvolvimento e validação de metodologia para analise de vibrações torcionais em motores de combustão interna." [s.n.], 2005. http://repositorio.unicamp.br/jspui/handle/REPOSIP/264376.
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Orientadores: Pablo Siqueira Meirelles, Douglas E. ZampieriDissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecanica
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Resumo: Este trabalho tem como objetivo a análise do fenômeno das vibrações torcionais em árvores de manivelas de motores de combustão interna para aplicações veiculares. Como exemplo, a formulação proposta será aplicada no estudo da árvore de manivelas de um motor fabricado pela empresa MWM Motores Diesel Ltda., de seis cilindros em linha, quatro tempos, considerando-se a utilização de um amortecedor de vibrações de material elastomérico acoplado ao componente. Da análise das vibrações torcionais é possível de se obter os torques atuantes em cada secção do virabrequim. Estes esforços poderão ser aplicados posteriormente como condições de contorno a um modelo de elementos finitos, para que juntamente aos demais carregamentos existentes, seja feita a verificação do ciclo de fadiga atuante, de modo a avaliar o coeficiente de segurança do componente. Apesar de não ser este o foco deste trabalho, pode-se notar a importância da análise das vibrações torcionais no dimensionamento estrutural de uma árvore de manivelas. Iremos comparar as amplitudes de vibrações torcionais teóricas às obtidas experimentalmente, para a validação do modelo matemático proposto
Abstract: The scope of this work is the study of the crankshaft torsional vibration phenomenon for internal combustion engines. As an example, the formulation will be applied to an engine for a vehicular application, manufactured by MWM Motores Diesel Ltda., with six cylinders in line configuration, four strokes and considering a rubber damper assembled to the component. From the torsional vibrations analysis, it is possible to ca1culatethe actuating torque in each crankshaft section. These loads can be applied as boundary conditions to a finite element model and with the consideration of the other existing loads it is possible to determine the fatigue cyc1e,to calculate the safety factor ofthe component. This is not the objective ofthis work, but it is possible to note the importance of the torsional vibrations analysis in the structural dimensioning of the crankshafts. The obtained results by the presented methodology will be compared to the measured values for the validation of the proposed mathematical model
Mestrado
Mecanica dos Sólidos e Projeto Mecanico
Mestre em Engenharia Mecânica
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Rodrigues, Alex de Souza 1979. "Análise dinâmica e balanceamento de virabrequins leves de motores." [s.n.], 2013. http://repositorio.unicamp.br/jspui/handle/REPOSIP/263509.
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Orientador: Marco Lúcio BittencourtDissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica
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Resumo: Devido às atuais exigências de leis de emissão e redução de consumo de combustível, busca-se reduzir o peso dos componentes sem impacto aos critérios de projeto. Neste sentido, torna-se importante entender e discutir os critérios de projeto do componente em estudo. Este trabalho tem por objetivo entender a influência da redução do contrapeso de uma árvore de manivelas quatro cilindros em linha. Assim, para analisar o impacto da redução de massa nos contrapesos, foi realizado um estudo de sensibilidade nesta região do componente. Para analisar esta viabilidade, foram discutidos alguns critérios de balanceamento e a dinâmica do virabrequim em operação no motor. Nestas metodologias de balanceamento, resumiu-se a teoria básica mais comumente utilizada. Neste trabalho, aplicou-se o conjunto de ferramentas analisadas em um estudo de caso para um virabrequim forjado de um motor quatro cilindros em linha, obtendo-se a diferença dos critérios de balanceamento utilizados em relação à análise dinâmica. Foi observado que há critério de balanceamento que não considera efeito dinâmico importante. Finalmente, demonstrou-se que quando se deseja ter um contrapeso leve, existem alternativas de geometria que minimizam o impacto da retirada de massa
Abstract: Due to the current emission standard and fuel consumption requirements, lightweight components with no impact in the design criterion are desired. As a consequence, it is vital to understand and discuss the design criteria of the studied component. This work aims to understand the influence of crankshaft counterweight reduction in an inline-four cylinder engine. Thus, to analyze the counterweight mass reduction, it was done a sensitivity study at this region. In order to analyze this feasibility, it was discussed some balancing criteria and also the crankshaft under virtual engine operation. In these balancing methodologies, it was summarized the basic theory usually designed. In this work, it was applied a package of tools in a study of case for a 4cyl. in-line engine crankshaft, obtaining the difference between some balancing methods versus the dynamics analysis. It was noticed that there are balancing methodologies which do not mind important dynamics effect. All in all, it was showed that if a lightweight design is desired, there are some ways to minimize the unbalancing impact when saving counterweight mass
Mestrado
Mecanica dos Sólidos e Projeto Mecanico
Mestre em Engenharia Mecânica
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Ďurkovic, Michal. "Interný audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114252.
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Master's thesis is referring the importance and requirement of internal audit in middle sized enterprises. It summarizes theoretical basis for the implementation of internal audit's profession and its legislative environment. Thesis is focused on the analysis of the processes of administration and record keeping of leasing agreements in corporation. Based on the analysis, solutions and measures concerning internal controls are proposed. Goal of the Master's thesis is to refer the importance of establishing and evaluation of the internal control processes. Subject of internal audit are not only non-functioning processes but also internal controls, which can be well established and functioning but management has no feedback about their efficiency.
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Ramos, Telmo Miguel Pereira da Cruz. "Implementação de um sistema de controlo interno na indústria." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19307.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste trabalho final de mestrado analisa quais os passos necessários para implementar um sistema de controlo interno abordando as componentes para a sua elaboração. A estratégia metodológica utilizada é o case study. A abordagem na recolha de dados foi mixed-metod. A primeira realizada por entrevistas qualitativas de profundidade aos responsáveis do departamento de controlo interno do grupo em estudo. Na segunda abordagem foi realizado um inquérito por questionário aos doze responsáveis locais do sistema de controlo interno estudado. Os resultados obtidos permitiram uma compreensão global de como se posiciona um sistema de controlo interno numa entidade, sendo identificados os pontos de ligação entre as abordagens teóricas e a realidade. Os inquéritos realizados permitiram verificar como o sistema de controlo interno é compreendido pelos seus intervenientes diretos.
This final master thesis examines the steps required to implement an internal control system, addressing the components for its design. The methodology used is the case study. Both approaches to data collection were qualitative and quantitative. The first was carried out through indepth interviews with the head of the internal control department of the group in study. In the second approach, a survey was carried out among the twelve local responsibles of the internal control system. The results obtained made it possible to understand the positioning of an internal control system in a group of entities, by identifying the junction points between theoretical approaches and reality. Based on surveys and interviews, we can check how the internal control system is understood by its direct responsibles.
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Castelo, Aline Duarte Moraes. "Controladoria governamental: estudo das controladorias estaduais brasileiras." reponame:Repositório Institucional da UFC, 2013. http://www.repositorio.ufc.br/handle/riufc/16100.
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CASTELO, Aline Duarte Moraes. Controladoria governamental: estudo das controladorias estaduais brasileiras. 2013. 96 f. Dissertação (Mestrado) – Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2013.Submitted by Dioneide Barros (dioneidebarros@gmail.com) on 2016-04-01T17:05:40Z No. of bitstreams: 1 2013_dis_admcastelo.pdf: 900343 bytes, checksum: acbefcdaea96d778f92e80bfe8ee2793 (MD5)
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Managerial Public Administration sees society as tax contributors and customer of their services. State action's results are considered good because the administrative processes are under control. In Public Administration, therefore the control function is associated with the plan of organization and all methods and procedures that are affecting mainly the efficiency of operations and compliance with the administrative management policies, ie, the control is the evaluation of the results resulting from implementation in relation to what was planned, is investigating deviations and providing them their fix. In Public Administration, is relevant jurisdiction the existence of a body to exercise internal control in order to ensure the fulfillment of the mission and achieve the goals of agencies and government entities. In this context, the Comptroller emerges as an indispensable element for the public administration, that is, to support compliance with the laws governing the administrative machinery or the media upon information that contribute to decision making. The Government Comptroller is an organ that helps the conduct of organizational management effectively, efficiently and effectively. So much so, the aim of this study is to analyze the profile of the Brazilian state Comptroller. Regarding the methodology, the study is a qualitative approach. As for the purpose, the nature of the research is descriptive, which method allowed to know, from a documentary analysis, the profile of the Brazilian state Comptroller. Developed a study in 15 Brazilian state Comptroller, using in its official name the name controllership. As for the means or technical procedures, we used the literature. The survey said the study by Suzart et al (2011) to check the functions and activities performed by these institutions and their evolution over the years. It was concluded that the profile of the Brazilian state Comptroller, the most representative is the sector of Administration and Finance and the more activity performed is to monitor and supervise the accounting, financial and budget management; however, innovation was the implementation of the ombudsman activity and expedients of transparency of the acts of government and the exercise of social control; and the internal control function stands out compared to other typical controllership.
A Administração Pública Gerencial vê a sociedade como contribuinte de impostos e cliente dos seus serviços. Os resultados da ação do Estado são considerados bons porque os processos administrativos estão sobre controle. Na Administração Pública, portanto, a função controle está associada ao plano de organização e a todos os métodos e procedimentos que estão afetando, principalmente a eficiência das operações e a observância das políticas administrativas a gestão, ou seja, o controle é a avaliação dos resultados decorrentes da execução em relação ao que foi planejado, apurando-se os desvios e providenciando a sua correção. Na Administração Pública, é de alçada relevância a existência de um órgão para exercer o controle interno, com o intuito de assegurar o cumprimento da missão e o alcance dos objetivos dos órgãos e entidades da Administração Pública. Nesse âmbito, a Controladoria surge como elemento imprescindível para a gestão pública, ou seja, no apoio ao cumprimento das legislações que regem a máquina administrativa ou no suporte mediante informações que contribuem para a tomada de decisões. A Controladoria Governamental é um órgão que auxilia a condução da gestão organizacional de forma eficaz, eficiente e efetiva. De tal sorte, o objetivo geral deste estudo é analisar o perfil das controladorias estaduais brasileiras. Com relação à metodologia, o estudo parte de uma abordagem qualitativa. Quanto aos fins, a natureza da pesquisa é descritiva, cujo método possibilitou conhecer, desde de uma análise documental, o perfil das controladorias estaduais brasileiras. Desenvolveu-se um estudo nas 15 controladorias estaduais brasileiras, que utilizam em sua denominação oficial o nome controladoria. Quanto aos meios ou procedimentos técnicos, utilizou-se da pesquisa bibliográfica. A pesquisa replicou o estudo realizado por Suzart et al (2011) para verificar as funções e atividades desempenhadas por essas instituições e a sua evolução ao longo dos anos. Concluiu-se que, no perfil das controladorias estaduais brasileiras, o setor mais representativo é o de Administração e Finanças e a atividade mais desempenhada é a de acompanhar e fiscalizar a gestão contábil, financeira e orçamentária; contudo, a inovação foi a implantação da atividade de ouvidoria e de expedientes de transparência dos atos de governo e do exercício do controle social; e a função de controle interno se sobressai em relação às demais típicas de controladoria.
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Daňková, Natalie. "Využití datové analýzy v rámci interního auditu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399311.
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The master thesis deals with proving benefits of the use of data analysis within internal audit on the example of a concrete audit of procurement cards of company Zebra Technologies. In theoretical part are described the basic theoretical starting points concerning the internal audit methodology. The practical part includes a description of the selected analysis executed during the examined audit.
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Sibřinová, Andrea. "Interní komunikace v organizaci." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-192917.
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This thesis deals with internal communication at the CzechInvest Investment and Business Development Agency. Its main objective is to analyze the current system of internal communication, identify its strengths and weaknesses and propose solutions for its improvement. Data for the analysis was obtained mainly from the author's own qualitative and quantitative research and the organization's internal documents. The thesis is divided into two parts. The theoretical part covers the general characteristics of internal communication (definition, stakeholders, content, goals, communication channels and means, significance); the practical part was prepared on the basis of the results of qualitative and quantitative research and brings the actual analysis of internal communication as well as specific proposals that should increase the effectiveness of the current system
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Armiñanzas, Castillo Carlos. "La escala CURB-65 como índice pronóstico inicial en la enfermedad no quirúrgica." Doctoral thesis, Universidad de Cantabria, 2012. http://hdl.handle.net/10803/82143.
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El objetivo de este estudio fue evaluar si la escala CURB-65, índice de mortalidad validado en neumonía comunitaria, podía aplicarse también en pacientes hospitalizados en Medicina Interna, donde no se han desarrollado escalas pronósticas. Para ello estudiamos prospectivamente una cohorte de 539 pacientes (51% varones; media de edad: 78 años; mortalidad: 12%) ingresados en el Hospital Sierrallana (Cantabria). Se recogieron diversos datos clínicos, epidemiológicos y analíticos. La puntuación en la escala CURB-65 fue significativamente más alta en los pacientes fallecidos (86% vs 30%; p<0,001), asociándose la puntuación alta con una mortalidad más elevada (RR 38,16 (5,16-281,5). La sensibilidad y especificidad de la puntuación alta fueron 85% y 69% respectivamente, y el valor predictivo negativo del 100%. También se calculó la curva ROC (área bajo la curva: 0,79). Nuestros resultados sugieren que la escala CURB-65 puede ser útil para predecir la mortalidad en pacientes hospitalizados en Medicina Interna.The aim of this study was to evaluate if CURB-65 score, validated as mortality index in Community Acquired Pneumonia, could also be used in patients admitted to an Internal Medicine Service, where prognostic scores have not been developed. We analyzed prospectively a cohort of 539 patients (51% males; mean age: 78; mortality: 12%) admitted to Hospital Sierrallana (Cantabria). Clinical and epidemiological data and laboratory findings were examined. CURB-65 score was significantly higher in patients who died (86% vs 30%; p<0,001), and high CURB-65 score was associated with higher mortality (RR 38,16 (5,16-281,5)). Sensitivity and specificity for high CURB-65 score were 85% and 69%, respectively, and negative predictive value was 10%. Curve ROC was also calculated (area under the curve: 0,79). Our findings suggested that CURB-65 score can be an useful tool for predicting mortality in patients admitted to an Internal Medicine Service.
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Danta, Wilson Riber Hamilton. "Importância dos controles internos nas empresas antes e depois do advento da Sarbanes-Oxley Act." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/11496.
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A crescente onda de escândalos surgidos nos Estados Unidos na virada da década de 90, relacionados às demonstrações contábeis trouxeram uma importante mudança na ótica que se tinha dos controle internos. Podemos afirmar que 2002, com a promulgação da Sarbanes-Oxley Act transformou-se em um marco histórico dentro do âmbito empresarial americano, no que tange a controles internos, sendo o divisor de águas do que existia antes e depois em termos de forma de encarar a necessidade de as empresas possuírem uma estrutura de controles internos. Os controles internos passaram, sob o prisma de muitas empresas, de meros procedimentos de formalização de atividades e processos à condição de exigência legal. A nova Lei traz através da obrigatoriedade de apresentação de formulários específicos que devem ser assinados pelos altos representantes das empresas e a aplicação de sanções para quem não o faz ou faz de forma falsa, a conseqüente implementação de uma estrutura de controles internos que deverá ser monitorada, aperfeiçoada e enriquecida sempre que aparecer algum novo risco ou a empresa desenvolver uma operação.The growing number of accounting scandals that have taken place in the USA at the turn of the 90's brought about an important change in how internal controls are understood. One could say that the Sarbanes-Oxley Act in 2002 was a landmark in the American corporate world as far as internal controls are concerned. It was a turning point in the way companies face the need for a structure of internal controls, which for many of them have changed from mere formalizing procedures to a legal requirement. This new law requires specific forms to be filled out which have to bear the signature of the company's top management. Forgery or failure to comply involves penalties. The new law makes it necessary to implement an internal controls structure which is to be monitored and improved whenever a new risk is at play or when the company has a new operation.
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Carvalho, Paulo Eduardo Stucchi de. "House-organs: da teoria à prática." Universidade Metodista de São Paulo, 2007. http://tede.metodista.br/jspui/handle/tede/808.
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Previous issue date: 2007-12-14This objective of the project is to provide an explanation for the use of Internal Communication in Brazil through house-organs. In order that, I used two main research resources: the published bibliography on this theme and the Premio Aberje winners of the last 7 (seven) years. Tthe goal is to verify, on one side, what the authors and experts write and point out the best way to create an Internal Communication flow through house-organs; on the other side, the focus is to analyze this theory and establish what is to do in practice. The selection of the Premio Aberje winners House-organ category to Internal Communication has the goal on to show one logical criteria for selecting media representatives of Organizacional Communication área in Brazil. The focus of the project is to analyze the content of these vehicles and their coverage such as organizational speech flow, messages, the kind of the language etc. Aspects of the page layout and design are not the goal.(AU)
Este projeto tem como objetivo realizar uma análise da forma com que vem sendo realizada, na prática, a Comunicação Interna no Brasil por meio de house-organs. Para tanto, utiliza-se de duas fontes principais de consulta: a bibliografia publicada sobre o tema e os vencedores do Prêmio Aberje dos últimos 7 (sete) anos. Com isso, pretende-se verificar, de um lado, o que autores e especialistas sugerem e indicam como ideal para execução da Comunicação Interna através de house-organs; de outro, analisa-se, com base nessa teoria, o que vem sendo feito na prática. A escolha dos vencedores do prêmio Aberje categoria House-organ para Comunicação Interna, tem como objetivo apenas apresentar um critério lógico para a seleção das mídias analisadas, uma vez que se trata de um prêmio concedido pelo principal órgão de representação da Comunicação Empresarial do Brasil. O foco deste estudo é exclusivamente o conteúdo dos veículos e neste se encaixam itens como o fluxo do discurso organizacional (ascendente, descendente etc.), mensagens, o tipo de linguagem utilizada etc. Não se focarão, dessa maneira, aspectos de diagramação e estética.(AU)
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Švandrlíková, Monika. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4865.
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This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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Rosa, Carla Cunha da. "Análise dos meios de comunicação interna do colégio pedro ii: uma abordagem estratégica na gestão de pessoas." Universidade Federal Fluminense, 2017. https://app.uff.br/riuff/handle/1/5479.
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A comunicação interna surge como um pré-requisito para as organizações que querem se manter no mercado e buscam o sucesso. Elas precisam melhorar a comunicação especialmente diante de pressões econômicas cada vez mais difíceis. Para as instituições públicas, essas tendências também exercem influência na forma como os serviços são prestados à sociedade, que exige eficiência, agilidade e transparência nas ações governamentais e das empresas privadas. A presente pesquisa teve como objetivo analisar a comunicação interna de uma autarquia pública federal com um recorte para a Gestão de Pessoas, buscando identificar as principais dificuldades e apontando ações de melhoria para as práticas de comunicação. Foi realizada uma investigação exploratória e descritiva, com abordagem quantitativa e qualitativa e utilizando como fonte de dados um questionário. Como resultado do estudo, foi apresentado um diagnóstico da realidade da instituição, com detalhamento do plano de ação de melhoria da comunicação interna desenvolvido com base no referencial teórico, que teve por objetivo ampliar a qualidade dos processos de comunicação, favorecendo a integração e o comprometimento dos gestores e servidores para alcançar as metas organizacionais. Os dados demonstraram que a maior parte da comunicação da instituição investigada acontece com qualidade e é satisfatória e os canais utilizados são eficientes, mas podem ser melhorados com ações que propiciem o aumento dos indicadores avaliados. A pesquisa também comprovou que a comunicação interna deve ser aprimorada cotidianamente e a instituição deve desenvolver um sistema de indicadores e realizar avaliações periódicas facilitando as correções necessarias e auxiliar o bom andamento do clima organizacional. Dessa forma, propõem-se aos gestores que a comunicação interna seja praticada estratégicamente, investindo em ferramentas efetivas, analisando e diagnosticando sua eficácia na prática.
The internal communication is a prerequisite for organizations that want to market themselves and seek success. They need to improve communication especially in the face of increasingly difficult economic pressures. For Public Institutions, these trends also influence the way how services are provided to society, which requires efficiency, agility and transparency in government actions and private companies. The present study aimed to analyze the internal communication of a federal public autarchy with a cut-off for People Management, seeking to identify the main difficulties and pointing to improvement actions for communication practices. An exploratory and descriptive study was realized, with a quantitative and qualitative approach, using the questionnaire as the data source. As a result of the study, a diagnosis of the reality of the institution was presented, detailing the plan of action of improvement of internal communication developed based on the theoretical reference, whose objective was to increase the quality of the communication processes, favoring the integration and the commitment of managers and servers to achieve organizational goals. The data showed that the most of the communication of the investigated institution happens with quality and is satisfactory and the channels used are efficient, but can be improved with actions that increase the indicators evaluated. The research also confirmed that the internal communication should be improved every day and the institution should develop a system of indicators and perform periodic evaluations facilitating the necessary corrections and help the good progress of the organizational climate. In this way, managers are proposed that internal communication be practiced strategically, investing in effective tools, analyzing and diagnosing their effectiveness in practice.
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Canin, Daniela de Oliveira. "Comunicação interna e complexidade: uma perspectiva dos públicos internos como sujeitos comunicacionais e legitimadores da organização." Universidade Federal de Juiz de Fora (UFJF), 2016. https://repositorio.ufjf.br/jspui/handle/ufjf/3187.
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A dissertação tem a proposta de observar a relação entre os processos de comunicação interna e a autolegitimação da organização. Conhecer a concepção e a relevância da comunicação, seus termos gerais e específicos, e o real significado dos canais que a dinamizam estão entre os tópicos tratados no texto. Adota-se como base o Paradigma da Complexidade, que aponta para as visões inter-relacional e sistêmica dos fenômenos de comunicação. A revisão teórica articula conceitos relacionados à “comunicação organizacional”, “comunicação interna”, “cultura organizacional”, “interação e linguagem”, dentre outros. Uma análise de situação observada a partir da comunicação interna na Fundação de Apoio ao Hospital Universitário – da Universidade Federal de Juiz de Fora – envolveu também pesquisa qualitativa e realização de grupo focal com supervisores e funcionários lotados na sede da instituição e nas duas unidades de saúde geridas na região. Depoimentos dos participantes corroboram dois eixos primordiais da pesquisa: a de que a comunicação interna assume, em geral, um caráter instrumental/operacional, isto é, capaz de transmitir informação – embora exista o reconhecimento de que a comunicação pressupõe o diálogo; e que, por meio de canais formais e informais, desenvolvem-se prioritariamente relações interpessoais. Nas considerações finais, observa-se, entre outros pontos, que a comunicação interna é uma ferramenta de gestão que legitima a organização para a própria organização, desde que suas ações sejam pensadas de forma integrada.
This thesis intends to observe the relationship between the processes of internal communication and the self-legitimacy of the organization. Knowing the conception and the relevance of communication, its general and specific terms, and the actual meaning of the channels that give dynamism this are among topics covered in this text. The research is based on the Paradigm of Complexity, which points to the motion and systemic interrelation visions of the communication phenomena. The theoretical review articulates concepts related to "organizational communication", "internal communication", "organizational culture", "interaction and language", among others. An analysis of situation observed from the internal communication at the Fundação de Apoio ao Hospital Universitário, da Universidade Federal de Juiz de Fora – also involved qualitative research and conducting a focal group with supervisors and employees whom work at the headquarters organization’s and at two other health units managed in the region. Testimonials from participants indicate two axes of research: the primordial, that internal communication takes, in general, as an instrumental character/operational, that is, capable of transmitting information – although there is the knowledge that communication assumes the dialogue; and that through formal and informal channels, developing interpersonal relations as a priority. In the final considerations, it is observed, among other points, that internal communication is a management tool that legitimizes the organization to the organization itself, since its actions are designed as in an integrated manner.
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Rodrigues, Alexandre. "Percepção de auditores internos acerca da aplicabilidade do coso 2013 como instrumento de avaliação dos controles internos." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/966.
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Previous issue date: 2015-07-30The main purpose of this research consists in verifying the applicability of COSO 2013 as an evaluation instrument of internal controls. The main justifications for this study are: (1) the new version of the internal controls framework (COSO 2013) has recently substituted, in December/2014, the version that was in force since 1992; the performance of the internal auditor is directly associated to the evaluation of internal controls; (3) previous studies were not identified to confirm, or not, the applicability of a methodology without exclusive regulatory bias of SOX. Classified as descriptive, the research covered internal auditors and audit managers. The questionnaire was chosen as the instrument to collect data, being the pretest conducted with participation of internal audit professionals with different functions and background. The sample, obtained by accessibility criteria, was formed by 155 (a hundred and fifty-five) professionals. We applied the following nonparametric tests: Mann-Whitney, Kruskal-Wallis, Qui-Square and Spearman coefficient. In line with the existent literature, which relates the COSO and the internal audit as ways of reducing the agency conflict, the analysis of the data showed that the professionals, besides considering it useful, recognize the applicability of COSO 2013 as an evaluation instrument of internal controls, being highlighted the importance of the emanating principles, with emphasis to the principle number one (integrity and ethical values). In relation to the use, COSO 2013, with a higher incidence, and COSO 2012, in sequence, are the most applied frameworks, while Turnbull and CoCo, frameworks in literature, were not even mentioned. In relation to the principles, number ten, internal controls , is the most used in the evaluations, and principle four, related to the competence of the key-area professionals, in contrast, is the less used. COSO 2013 also proved to be a strong inductor of audit attributes in literature, highlighting quality and objectivity. When it comes to the reasons suggested to adoption, we highlight the relevance that the subjects inserted in the methodology represent to the audit and, about the reasons that might stop the using, we highlight the lack of knowledge existent. The positive perception about the application, in general, is related to the organization and/or audit area being large, the organization being subject to some standard control and, last, to the fact that audit area is already using some framework. Professionals that use the methodology consider that the scope should be expanded, and the ones that do not use it consider that the methodology should be adopted. Last, despite the perceived applicability, we highlight, in general, that the utilization is strongly associated to the large audit areas, or whose respective organizations are subject to some standard control.
O objetivo geral deste estudo consiste em verificar a aplicabilidade do COSO 2013 como instrumento de avaliação dos controles internos. As principais justificativas para a realização dessa pesquisa são: (1) a nova versão do framework de controles internos (COSO 2013) substituiu recentemente, em dezembro/2014, a versão que vigorava desde 1992; (2) a atuação do auditor interno está diretamente associada à avaliação de controles internos; (3) não foram identificados estudos anteriores que confirmam, ou não, a aplicabilidade de uma metodologia sem o viés exclusivamente regulatório da SOX. A pesquisa, classificada como descritiva, abrangeu auditores internos e gerentes de auditoria. O questionário foi escolhido como o instrumento de coleta dados, sendo o pré-teste realizado com a participação de profissionais de auditoria interna com diferentes formações e funções. A amostra, obtida por critério de acessibilidade, foi composta por 155 (cento e cinquenta e cinco) profissionais. Foram aplicados os seguintes testes não paramétricos: Mann-Whitney, Kruskal-Wallis, Qui- Quadrado e coeficiente de Spearman. Em linha com a literatura existente, que relaciona o COSO e a auditoria interna como meios de redução do conflito de agência, a análise dos dados demonstrou que os profissionais, além de considerarem útil, reconhecem a aplicabilidade do COSO 2013 como instrumento de avaliação dos controles internos, sendo destacada a importância dos princípios emanados, com ênfase para o princípio número um (integridade e valores éticos). Quanto à utilização, o COSO 2013, com maior incidência, e o COSO 1992, na sequência, são os frameworks mais aplicados, enquanto o Turnbull e o CoCo, frameworks presentes na literatura, não foram sequer citados. Quanto aos princípios, o de número dez, controles internos , é o mais utilizado nas avaliações, e o princípio quatro, relacionado à competência dos profissionais, em contraponto, é o menos utilizado. O COSO 2013 demonstrou ser, também, um forte indutor dos atributos de auditoria presentes na literatura, com destaque para a qualidade e objetividade. Quanto aos motivos sugeridos para a adoção, destaca-se a relevância que os assuntos contidos na metodologia representam para a auditoria e, sobre as razões que podem restringir a utilização, ressalta-se a falta de conhecimento existente. A percepção positiva sobre a aplicação, em geral, está relacionada à organização e/ou área de auditoria ser de grande porte, à organização estar sujeita a alguma norma de controle e ao fato de a área de auditoria já utilizar algum framework. Os profissionais que utilizam a metodologia consideram que o escopo deveria ser ampliado, e os que não a utilizam consideram que a metodologia deveria ser adotada. Por fim, apesar da aplicabilidade percebida, ressalta-se, de maneira geral, que a utilização está mais fortemente associada às áreas de auditoria de grande porte ou cujas respectivas organizações estão sujeitas a alguma norma de controle.
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Freitas, Rosemary Silva. "Potencialidades e limitações do boletim de notícias UFBA em Pauta para a comunicação interna da Universidade Federal da Bahia." Escola de Administração da Universidade Federal da Bahia, 2013. http://repositorio.ufba.br/ri/handle/ri/17333.
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Este estudo tem como objetivo identificar as potencialidades e limitações do boletim de notícias UFBA em Pauta, instrumento de comunicação interna da Universidade Federal da Bahia. A partir do fornecimento de informações que possam subsidiar o aperfeiçoamento dos serviços existentes no âmbito da comunicação interna, o boletim em questão possibilita a adoção de novos alinhamentos, além da exploração das potencialidades do jornalismo online. Durante o desenvolvimento da pesquisa, foram realizadas entrevistas com professores, servidores técnico-administrativos e estudantes, representantes dos diversos públicos internos da Universidade Federal da Bahia. Dentre os conceitos que nortearam o processo de elaboração teórica, destacam-se a Comunicação Organizacional, a Comunicação Interna e as Tecnologias da Informação e Comunicação. A definição de Internet, ambiente em rede pelo qual são disseminados o Portal Universitário e o boletim de notícias da UFBA, também adquire relevância. This study aims to identify the potentials and limitations of UFBA em Pauta, a newsletter, instrument of internal communication at the Universidade Federal da Bahia. From providing information that can support the improvement of existing services within the internal communication, the newsletter in question enables the adoption of new alignments and the use of the potential of online journalism. During the development of this research, interviews with teachers, students and technicaladministrative servers, representatives of the internal users at Universidade Federal da Bahia, were conducted. Among the concepts that guided the process of theoretical elaboration, there are the concept of Organizational Communication, Internal Communication and Information Technologies and Communication. The definition of Internet, networked environment in which it is disseminated the University Portal and newsletter UFBA em Pauta, also becomes relevant.
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Angelini, Alessandro Janson. "Tratamento das fraturas com traço simples da diafise do femur, com tecnica minimamente invasiva e placa em onda." [s.n.], 2006. http://repositorio.unicamp.br/jspui/handle/REPOSIP/312286.
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Orientador: William Dias BelangeroTese (doutorado) - Universidade Estadual de Campinas, Faculdade de Ciencias Medicas
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Resumo: A partir de resultados de estudos mecânicos com a placa em onda, demonstrando sua maior rigidez em montagens com algum tipo de contato cortical, surge este estudo com o objetivo de analisar o desempenho desse tipo de placa no tratamento das fraturas de traço simples da diáfise do fêmur. Foram incluídos, retrospectivamente, 57 pacientes, consecutivos, tratados com a placa em onda com técnica de osteossíntese biológica, com seguimento mínimo de um ano de pós-operatório. Obteve-se índice de consolidação de 94,74% (54 em 57 pacientes) em tempo médio de 12,88 semanas. Conclui-se que o método pode ser considerado uma alternativa às hastes intramedulares, com índices de consolidação semelhantes
Abstract: Mechanical studies with wave plates, were a higher rigidity was shown in models with cortical contact, suggested a study to analyze the use of wave plate in femoral simple shaft fractures. A consecutive series of 57 patients treated with wave plates and biological internal fixation, and a minimal follow up of 1 year after surgery. Healing occurred in 94,74% (54 of 57 patients) with an average of 12 weeks. In conclusion, this method could be considered an alternative to intramedullary nailing, with similar success rates
Doutorado
Cirurgia
Doutor em Cirurgia
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Christe, Charles de Miranda. "Efeitos de variáveis do processo de gelificação interna nas propriedades físicas e químicas de microesferas de alumina." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/85/85134/tde-07032013-094320/.
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Microesferas cerâmicas vêm sendo utilizadas em diferentes aplicações, relacionadas à área nuclear, farmacêutica, química, médica, ambiental, biotecnológica, etc. É possível a obtenção, pelo método da gelificação interna, de microesferas de diferentes materiais cerâmicos, densas ou porosas (com porosidade controlada) e com diferentes tamanhos. No entanto o grande obstáculo é a formação de trincas na secagem e/ou calcinação, que podem inviabilizar a aplicação das mesmas. Este trabalho tem como objetivo a produção de microesferas a base de alumina (Al2O3) pelo processo de gelificação interna, variando-se parâmetros de processamento de forma a se controlar as características físicas e químicas das mesmas, como tamanho, porosidade, superfície específica, etc., além de características específicas que viabilizem a aplicação das mesmas no preenchimento de colunas de eluição de geradores de 99Mo-99mTc. Foi desenvolvida uma metodologia simples e eficiente de tratamento de lavagem das microesferas, que possibilita a extração de uma porção significativa da fase orgânica presente antes da secagem e calcinação; desta forma elimina-se praticamente todas as trincas que surgiriam durante a secagem, e principalmente na etapa de calcinação. Além disso, foram variados parâmetros de processo que permitem controlar a porosidade e superfície específica das microesferas. Foram também caracterizadas em paralelo, duas aluminas de transição na forma de pós, utilizadas atualmente no preenchimento de colunas do gerador de 99Mo-99mTc de modo a se ter uma noção das atuais exigências quanto às propriedades fisicas do material de preenchimento.Ceramic microspheres have been used in various applications, related to the nuclear, pharmaceutical, chemical, medical, environmental, biotechnology, etc. It is possible to obtain, by internal gelation method, microspheres of different ceramic materials, dense or porous (with controlled porosity) and different sizes. However, the major obstacle is the formation of cracks on drying and / or calcination, which can hinder their use. This study have an objective at the production of alumina (Al2O3) based microspheres by internal gelation process, varying processing parameters in order to control the chemical and physical characteristics such as size, porosity, specific surface area, etc., in addition to specific characteristics that enable their application in filling of the elution columns of 99Mo-99mTc generators. It was developed a simple and efficient method of washing treatment of the microspheres, which enables the extraction of a significant portion of the organic phase present prior to drying and calcination; thus virtually eliminates all cracks that arise during drying, and particularly in calcination step. In addition, process parameters were varied for controlling the porosity and specific surface of the microspheres. Were also characterized in parallel, two transition aluminas in the form of powders currently used in filling of elution columns of 99Mo-99mTc generator so as to get an idea of the current requirements for physical properties of the filling material.
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Berglund, Mattias, and Felix Fahlander. "INVOLVERA KOMMUNICERA INNOVERA : En fallstudie på en svensk organisation kring hur involvering och kommunikation kan anpassas i innovationsprojekt för att minska motståndet." Thesis, KTH, Maskinkonstruktion (Inst.), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-180954.
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Ökad konkurrens på marknaden har inneburit ökade krav på organisationer att generera mer innovativa idéer. Då ökad innovationsgrad hos idéerna står i relation till ökat risktagandet innebär detta att organisationer tvingas hantera högre risk. En av konsekvenserna av detta är att det kan skapas ett internt motstånd inom organisationer mot idéer av högre innovationsgrad, något som denna studie syftar till att undersöka hur detta kan motarbetas. Ämnet kring hur motstånd mot innovation kan motarbetas har legat till grunden för flera tidigare studier. Det främsta forskningsområdet har varit att granska organisationsledningens hantering med fokus på innovationsstrategi och organisationskultur. Denna studie fokuseras dock på en mer lokal nivå kring hur en innovationsavdelning ska arbeta för att minska motståndet mot nya idéer. Fokus för studien ligger i hur en innovationsavdelning kan arbeta med involvering i innovationsprojekt och kommunikation med berörda parter för att minska motståndet. Ett område som enligt författarnas tolkning är relativt outforskat inom forskningsområdet innovation. Studien genomfördes som en induktiv fallstudie inom en svensk organisation inom dagligvaruhandeln. Under studien har totalt 16 intervjuer genomförts inom fallstudieorganisationen. Samtliga respondenterna är i någon grad delaktiga i innovationsarbetet och kan delas in i fyra roller där de antingen är beställare av projekt till innovationsavdelningen, mottagare av resultatet från innovationsprojekt, mellan chefer som arbetar nära innovationsavdelningen eller personer som arbetar inom innovationsavdelningen. Vidare har studien kompletterats med fyra intervjuer inom andra organisationer med innovationsavdelningar för att undersöka generaliserbarheten i resultatet. Resultatet tyder på att involvering och kommunikation under innovationsprojekt ska anpassas efter de berörda individerna samt projektets karaktär. Slutsatsen som har dragits är att en dynamisk hantering av involvering av roller samt anpassad kommunikation kring projektstruktur och projektmål skapar ett bredare engagemang inom organisationerna, vilket tros ha en positiv inverkan på att minska motståndet inom organisationer.Increased competition in the market has resulted in increased demands on organizations to generate more innovative ideas. Since it is shown that the level of innovation correlate with the amount of risk-taking, this means that organizations are forced to handle higher risks. One of the consequences is that this can lead to an internal resistance within organizations against ideas of a higher degree of innovation and this study aims to investigate how this can be counteracted. How organizations should face this ascending resistance has formed the foundation of several earlier studies. The primary research on the subject has been to review management's handling of the organization with a focus on innovation strategy and organization culture. The focus of thisstudy is instead towards a more local level of the problem, how an innovation department can work with involvement in innovation projects and communication with involved people to reduce the resistance. An area, according to the authors' interpretation, that is relatively unexplored in the science of innovation. The study was performed as an inductive case study at a Swedish organization in the FMCG sector. During the study a total of 16 interviews were conducted at the case study- organization. All of the respondents are at some level involved in the innovation work and can be divided into four different roles where they either; order projects from the innovation department; receive the results from the innovation department; are middle managers who work closely with the innovation department; or are people working in the innovation department. Furthermore, the study has been complemented by four interviews at other companies with assigned innovation departments in order to investigate the generalizability of the results. The results indicate that involvement and communication during an innovation project should be dependent on the involved individual and the characteristics of the project. The conclusion that can been drawn from the study is that a dynamic management of the involvement of individual and a customized communication regarding the project structure and project goals creates a wider involvement within companies, which is believed to have a positive impact on decreasing the resistance within companies.
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Pareigienė, Raimonda. "Įmonės vidaus auditas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_155556-84421.
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Pastaruoju metu vidaus audito funkcijoms įmonėse yra skiriamas vis didesnis dėmesys tiek visame pasaulyje, tiek ir Lietuvoje. Tai susiję su tuo, kad Lietuvos įmonės yra vis daugiau įtraukiamos į pasaulinius integracinius procesus. Jų veikla turi atitikti pasaulinius reikalavimus ir standartus. Tam įmonės turi sukurti tinkamą vidaus kontrolės sistemą. Įmonės vidaus kontrolės sistema - tai įmonės koordinuotos priemonės ir būdai, padedantys išsaugoti įmonės turtą, užtikrinti bei patikrinti apskaitos duomenų teisingumą, padidinti veiklos efektyvumą ir garantuoti numatytą valdymo politiką. Vidaus kontrolės sistemos funkcijas gali padėti gerinti vidaus audito tarnybos.Internal auditor is new profession in Lithuania. It necessary sometimes to prove ti enterprises management benefits of internal audit. In the research are internal audit and internal control system identify problems and independence problems of internal auditors. Suggestions of how to make better the existing condition ant to spread of internal audit are presented at the research too. It can be established by results of made empirical analysis, that the part of enterprises are not making plans of the year, appearing troubles in relations with management, sometimes management ignore recommendations of internal auditors and other. But it can be appreciated positively, that part of average and big enterprises understood benefits provided by internal audit and established the internal audit service.
Heutzutage wird immer mehr Aufmerksamkeit den Internen Revision im Unternehmen, sowohl in der ganzen Welt als auch in Litauen geschenkt. Das ist damit verbunden, dass die litauischen Unternehmen immer mehr in die Prozesse der Weltintegration miteinbezogen werden. Die Tatigkeit muss den Weltanforderungen und den Standards entsprechen. Daruber hinaus mussen die Unternehmen ein System der inneren Kontrolle aufbauen. Solche Systemfunktionen konnen durch den Dienst des Innenaudits verbessert werden.
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Roháčeková, Katarína. "Internal Audit in Skanska CS a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15703.
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My thesis is divided into two main parts, such as the theoretical and practical part. In theoretical part, I describe brief history of Internal Audit with the special interest on the Czech Republic and Sweden. I mention these two countries as the headquarters of Skanska are found in Sweden and it has a long developed tradition. Then, I concentrate more on IA organization and procedures, IA standards and code of ethics. Furthermore, I concentrate on the methodology used in IA. In practical part, I focus more on a description of IA process at Skanska. I describe the practical background of this company and later on, I have mentioned two practical cases targeted on audit of one loss project and audit of processes such as Accounts payable and Accounts receivable.