Gesti��n en el territorio de una empresa de seguridad mediante est��ndares SIG e integraci��n de datos con GOOGLE MAPS

Amb l'evoluci�� de les noves tecnologies, els Sistemes d'Informaci�� Geogr��fica (SIG) es basen cada vegada menys en plataformes propiet��ries (��nicament a l'abast de grans companyies). L'objectiu que persegueix el Open Geospatial Consortium (OGC) ��s que tot el m��n pugui beneficiar-se de la informaci�� geogr��fica, fent que els serveis estiguin disponibles en qualsevol xarxa, aplicaci�� o sistema.

Three essays in Swiss corporate governance

This dissertation is a combination of three relatively independent chapters on the subject of corporate governance. Corporate governance is presently at the epicenter of the global financial crisis. The lack of regulation and the misalignment of objectives have greatly contributed to the major crisis we are now in. Most governance research has been conducted in the United States in a context of widely held corporations and great executive power. It does not reflect the variety of situations around the world and we question the validity of this model in other contexts. The aim of this dissertation is to look at other governance models, in particular the Swiss corporate governance not only from a practical point of view, but also from a multi-theoretical approach. Traditional corporate governance literature has focused on the Anglo-American model that mainly follows the agency theory (Jensen and Meckling, 1976) in a shareholder-manager context, and overlooked other approaches. We focus on three different aspects of corporate governance using three different theories. First, we look at the ownership type of various corporations, using the agency theory in a context where issues between shareholders predominate over the typical shareholder-manager relationship. Second, we explore the adoption process of several governance mechanisms that, due to changes in legislation, has taken place in Switzerland since 2002. We use the institutional theory (DiMaggio and Powell, 1983), in a context where the environmental pressures are particularly high. Finally, we spotlight the board of directors as a key element of the governance of publicly listed corporations. Particularly, we focus on the independence of the board of directors, using a combination of the agency and resource dependence theories (Pfeffer, 1972; Pfeffer and Salancik, 1978).

Implantaci�� d'una eina de gesti�� de xarxes i sistemes

A partir d'un escenari d'una organitzaci�� fict��cia organitzada en diverses seus, en la qual els sistemes d'informaci�� s��n distribu��ts per a poder organitzar grups de treball, compartir recursos o comunicar la informaci�� r��pidament, hem justificat la necessitat de disposar d'una eina de gesti��.

Internet i les multinacionals europees a l'��sia Oriental

Aquest document identifica quins s��n els valors culturals (en forma d'imatges gr��fiques) que fan servir les multinacionals europees en les p��gines web que adrecen als mercats de l'��sia oriental. Rebat, per al cas estudiat, l'��s d'estrat��gies comunicatives adaptades a entorns culturals concrets com l'asi��tic i posa de manifest el poder de les multinacionals en la transmissi�� dels seus valors.

Dissolution of Dynamic Electronic Institutions, a first approach: Relevant factors and causes

In the context of the digital business ecosystems, small organizations cooperate between them in order to achieve common goals or offer new services for expanding their markets. There are different approaches for these cooperation models such as virtual enterprises, virtual organizations or dynamic electronic institutions which in their lifecycle have in common a dissolution phase. However this phase has not been studied deeply in the current literature and it lacks formalization. In this paper a first approach for achieving and managing the dissolution phase is proposed, as well as a CBR process in order to support it in a multi-agent system

Transformaci�� de dades pel comer�� electr��nic de Tous

Aquest projecte es tracta de la creaci�� d'una aplicaci�� que ens ajudar�� a establir comunicaci�� entre la web de comer�� on-line de l'empresa ���Joieria Tous���, que estar�� administrat per ���GSI Commerce��� i el sistema inform��tic de la nostra central log��stica. Observarem que el sistema actual ��s totalment propietari i fet a mida, llavors per poder tenir una comunicaci�� amb les noves botigues on-line s'ha de crear una plataforma que transformi les dades d'entrada al sistema inform��tic de la nostra empresa i les dades de sortida al sistema inform��tic de la empresa externa que gestionar�� el comer�� on-line: ���GSI Commerce���.

The positive effects of a protean career attitude for self-initiated expatriates: Cultural adjustment as a mediator

Purpose - The authors sought to explain why and how protean career attitude might influence self-initiated expatriates' (SIEs) experiences positively. A mediation model of cultural adjustment was proposed and empirically evaluated. Design/methodology/approach - Data from 132 SIEs in Germany containing measures of protean career attitude, cultural adjustment, career satisfaction, life satisfaction, and intention to stay in the host country were analysed using path analysis with a bootstrap method. Findings - Empirical results provide support for the authors' proposed model: the positive relations between protean career attitude and the three expatriation outcomes (career satisfaction, life satisfaction and intention to stay in the host country) were mediated by positive cross-cultural adjustment of SIEs. Research limitations/implications - All data were cross-sectional from a single source. The sample size was small and included a large portion of Chinese participants. The study should be replicated with samples in other destination countries, and longitudinal research is suggested. Practical implications - By fostering both a protean career attitude in skilled SIE employees and their cultural adjustment, corporations and receiving countries could be able to retain this international workforce better in times of talent shortage. Originality/value - This study contributes to the scarce research on the conceptual relatedness of protean career attitude and SIEs, as well as to acknowledging the cultural diversity of the SIE population.

Drivers of human resource management competences development in Brazilian multinational subsidiaries: a multilevel research

This article aims to verify the factors associated with the development of human resource management (HRM) competences in foreign subsidiaries of Brazilian multinationals. These competences are essential in that they allow foreign units to adopt HRM practices that are consistent with the countries or markets in which they operate. A multilevel research was conducted, involving headquarters and subsidiaries of major Brazilian companies; the empirical analysis employed hierarchical linear modelling. Despite the recurrent debate on global standardisation versus local adaptation, it was identified that the integration of international HRM policies (addressing simultaneously global guidelines and local response) may stimulate competences development. In addition, interaction in external networks in the host country may enhance the development of HRM competences in the subsidiaries. However, specific cultural factors of the company may inhibit development activity in units abroad.

Evaluation of PostgreSQL replication and load balancing implementations

In this final project the high availability options for PostgreSQL database management system were explored and evaluated. The primary objective of the project was to find a reliable replication system and implement it to a production environment. The secondary objective was to explore different load balancing methods and compare their performance. The potential replication methods were thoroughly examined, and the most promising was implemented to a database system gathering weather information in Lithuania. The different load balancing methods were tested performance wise with different load scenarios and the results were analysed. As a result for this project a functioning PostgreSQL database replication system was built to the Lithuanian Hydrometeorological Service's headquarters, and definite guidelines for future load balancing needs were produced. This study includes the actual implementation of a replication system to a demanding production environment, but only guidelines for building a load balancing system to the same production environment.

Essays on the principles and adoption of entreprise-wide architecture

Enterprise-wide architecture has become a necessity for organizations to (re)align information technology (IT) to changing business requirements. Since a city planning metaphor inspired enterprise-wide architecture, this dissertation's research axes can be outlined by similarities between cities and enterprises. Both are characterized as dynamic super-systems that need to address the evolving interest of various architecture stakeholders. Further, both should simultaneously adhere to a set of principles to guide the evolution of architecture towards the expected benefits. The extant literature on enterprise-wide architecture not only disregards architecture adoption's complexities but also remains vague about how principles guide architecture evolution. To bridge this gap, this dissertation contains three interrelated research streams examining the principles and adoption of enterprise-wide architecture. The first research stream investigates organizational intricacies inherent in architecture adoption. It characterizes architecture adoption as an ongoing organizational adaptation process. By analyzing organizational response behaviors in this adaptation process, it also identifies four archetypes that represent very diverse architecture approaches. The second research stream ontologically clarifies the nature of architecture principles along with outlining new avenues for theoretical contributions. This research stream also provides an empirically validated set of principles and proposes a research model illustrating how principles can be applied to generate expected architecture benefits. The third research stream examines architecture adoption in multinational corporations (MNCs). MNCs are Specified by unique organizational characteristics that constantly strive for balancing global integration and local responsiveness. This research stream characterizes MNCs' architecture adoption as a continuous endeavor. This endeavor tries to constantly synchron ize architecture with stakeholders' beliefs about how to balance global integration and local responsiveness. To conclude, this dissertation provides a thorough explanation of a long-term journey in Which organizations learn over time to adopt an effective architecture approach. It also clarifies the role of principles to purposefully guide the aforementioned learning process. - L'Architecture d'Entreprise (AE) est devenue une n��cessit�� pour permettre aux organisations de (r��)aligner les technologies de l'information (TI) avec les changements en termes de besoins m��tiers. En se basant sur la m��taphore de la planification urbaine dont l'AE s'est inspir��e, cette dissertation peut ��tre pr��sent��e comme une comparaison entre les villes et les entreprises; les deux sont des super-syst��mes dynamiques ayant besoin de r��pondre aux int��r��ts d'acteurs divers et vari��s en constants ��volution. De plus, les deux devraient souscrire simultan��ment �� un ensemble de principes afin de faire converger l'��volution de l'architecture vers les b��n��fices attendus. La litt��rature sur l'AE, non seulement ne prend pas en consid��ration les complexit��s de l'adoption d'architecture, mais aussi reste vague sur la mani��re dont les principes guident l'��volution de l'architecture. Pour pallier ce manque, cette dissertation est compos��e de trois volets de recherche ��troitement li��s examinant les principes et l'adoption de l'AE. Le premier volet examine la complexit�� organisationnelle inh��rente �� l'adoption de l'architecture. Il caract��rise l'adoption de l'architecture en tant que processus d'adaptation continu. En analysant le comportement organisationnel en r��ponse �� ce processus d'adaptation, ce volet distingue quatre arch��types repr��sentant la diversit�� des approches de l'architecture. Le deuxi��me volet de recherche clarifie de mani��re ontologique la nature des principes d'architecture et envisage les contributions th��oriques futures possibles. Cet axe de recherche fournit aussi un ensemble de principes, valid��s de mani��re empirique, et propose un mod��le de recherche illustrant la mani��re dont ces principes peuvent ��tre appliqu��s afin de g��n��rer les b��n��fices attendus de l'architecture. Le troisi��me volet examine l'adoption de l'architecture dans les entreprises multinationales. Ces derni��res poss��dent des caract��ristiques organisationnelles uniques et sont constamment �� la recherche d'un ��quilibre entre une int��gration globale et une flexibilit�� locale tout en prenant en compte les convictions des divers acteurs sur la mani��re d'atteindre cet ��quilibre. Pour conclure, cette dissertation fournit une explication sur le long voyage au cours duquel les entreprises apprennent �� adopter une approche d'architecture efficace. Elle clarifie aussi le r��le des principes dans l'accompagnement de ce processus d'apprentissage.

Credit lines: The other side of corporate liquidity

In this paper we offer the first large sample evidence on the availability and usage ofcredit lines in U.S. public corporations and use it to re-examine the existing findings oncorporate liquidity. We show that the availability of credit lines is widespread and thataverage undrawn credit is of the same order of magnitude as cash holdings. We test thetrade-off theory of liquidity according to which firms target an optimum level of liquidity,computed as the sum of cash and undrawn credit lines. We provide support for the existenceof a liquidity target, but also show that the reasons why firms hold cash and credit linesare very different. While the precautionary motive explains well cash holdings, the optimumlevel of credit lines appears to be driven by the restrictions imposed by the credit line itself,in terms of stated purpose and covenants. In support to these findings, credit line drawdownsare associated with capital expenditures, acquisitions, and working capital.

A IMPORT��NCIA DA CONTABILIDADE AMBIENTAL NO CONTEXTO DAS EMPRESAS EM S��O VICENTE

No mundo globalizado, com o desenvolvimento de novas tecnologias, novas formas de ind��stria e a escassez dos recursos, surge a necessidade de mudar o comportamento das entidades em rela����o �� preserva����o do meio ambiente. �� neste sentido que muitas entidades est��o a adoptar a contabilidade ambiental nos seus relat��rios, de forma a evidenciar os impactos que as suas ac����es provocam sobre o meio ambiente. O presente trabalho assenta-se principalmente na import��ncia da contabilidade ambiental, na responsabilidade social e nos impactos que as actividades das empresas provocam ao meio ambiente. Neste sentido, apresentamos os conceitos de responsabilidade social e ambiental, e principalmente o conceito de contabilidade ambiental, onde fizemos a sua breve caracteriza����o hist��rica, a sua import��ncia, os seus objectivos e vantagens. Procuramos, de uma forma sintetizada, atrav��s dos relat��rios de gest��o disponibilizados nos Web sites de algumas empresas do Pa��s, saber qual o tratamento dado ��s quest��es de responsabilidade social e ambiental, e constatamos que muitas dessas empresas incluem nos seus relat��rios ac����es relacionadas com a sociedade e o ambiente. Foi feito um estudo de caso na empresa de Produ����o, Transporte e Distribui����o de Electricidade e ��gua, para ilustrar o tema de estudo. Fizemos uma an��lise nos documentos disponibilizados pela empresa de modo a saber qual a relev��ncia dada ��s quest��es relacionadas com a contabilidade ambiental e qual o tratamento contabil��stico dados as estas quest��es. Relativamente �� metodologia utilizada durante a elabora����o deste trabalho, base��mo-nos em revis��es bibliogr��ficas acerca do tema, em an��lises aos documentos da empresa e conversas tidas com alguns colaboradores da mesma. In this globalised world, with the development of new technologies, new types of industry and scarcity of resources, there is a need to change the behaviour of entities in what concerns protection of the environment. This is why many entities are including environmental accounting in their reports, in order to show the impact of their activity on the environment. This work is mainly focused on the importance of environmental accounting, the social responsibility and the impact on the environment caused by corporations��� activity. In this sense we begin with the introduction to the concept of social and environmental responsibility, with emphasis on environmental accounting, doing a brief historic characterization of it, its importance, objectives and advantages. In a synthetic way, going through the management reports shown on the websites of some enterprises in this country, we tried to learn how they deal with the matter of social and environmental responsibility, and we noticed that many of them include in their reports actions they take in the field of society and environment. To illustrate our theme, a case study was done in Electra, the electricity and water production and Distribution Company. We analysed documents made available by the company in order to know how they care about environmental accounting matters and how they treat them at the financial accounting level. Concerning the methodology used in performing this work, we based on reading bibliography about the theme, analyzing documents from that company and conversations with some of its workers.

Tax incentives and the city

It is difficult to justify tax incentives within the existing economicsliterature on tax competition. We develop a model in which communitiesare interested in attracting firms not only for their own capital butalso for the concentration externalities, a form of agglomerationeconomies, their location bestows on existing firms. We find that itis efficient in this case for communities to offer tax incentives,defined as a tax rate below the benefit tax level, to firms. We presentthe recent relocation of the Boeing Corporation's headquarters fromSeattle to Chicago as a case study.