Call number: LD2668 .T4 1951 R55 / Master of Science

This PhD is an exploratory study examining the current cost accounting systems and key indicators in SMEs in Germany. The study is based on a survey and interviews with SME managers. Data are collected that provide information on the extent to which SME managers use their cost accounting and key indicators to obtain sound facts as the basis for their business decisions. On the one hand, this is about determining the current situation in German SMEs. On the other hand, the collected data should shed light on what information SME managers would like to have to support their work. In addition, it is being examined whether the target group of SMEs in the development of cost accounting and performance indicator systems is clearly addressed in economics. The aim of the research is to develop key indicators and a cost accounting system that is tailored to the specific needs of SMEs in Germany. In addition, the current scientific state of these two areas will be examined in a Literature Review. It also provides information on the extent to which SMEs are different from large companies, and whether these types of businesses are so different that a specialized cost accounting and key indicator system is justified and necessary for SMEs. For the development of a special system of cost accounting and the individual key figures, both quantitative and qualitative data are collected and analyzed. The results show that the way SMEs and large companies work differs significantly. Different levels of technology, different financing options on the capital market or the concentration of many tasks on a small number of employees in SMEs require different strategies than in large companies. A clear reference to the target group of SMEs often lacks in economics. In addition, research often lacks suggestions as to how the theoretical models can actually be put into practice. This is an access barrier for many SME managers, even though they are aware of the importance of tools that help them in planning, management and monitoring. The data collected has resulted in a cost accounting system and a set of indicators that can map the most pressing needs of SMEs managers, but at the same time, it is kept to a minimum so as not to overburden SME managers when implementing and running the system.

The purpose of this research is to examine the ways in which public contributions, as part of a larger public participation program, can shape the use of the Canadian Water Sustainability Index (CWSI) and increase its relevance to the communities for which it is used. A case study in the Clear Lake watershed in Riding Mountain National Park (RMNP), in Manitoba, was undertaken in which stakeholder and partner perceptions, knowledge, concerns and priorities were gathered through a questionnaire and interviews from August to November 2009. This information provided a lens through which the CWSI could be viewed regarding its social relevancy. Public consultation highlighted four main areas of interest upon which indicators can be focused: bottled water use; well water reliance; water conservation and efficiency; and communications. While the identification and development of indicators will be led primarily by RMNP, the indicators will be used in monitoring, reporting, and communicating within the watershed community. Socially relevant indicators are intended to complement scientific indicators concurrently being developed for the Clear Lake watershed. Public participation increased the relevancy of the CWSI to suit local needs, although the participative process was limited by time, complexity of the information, and a necessarily broad survey.

The purpose of this study is to construct the professional indicators for accrediting mentor teachers in Taiwan. First, relevant documents from Taiwan, New York State (NY), and Virginia State (VA) were analyzed to construct professional accrediting indicators initially. After four time¡¦s panel discussion, public hearings, the first draft of questionnaire was drawn up. Next, analysis on expert¡¦s validity and pre-test of questionnaire were carried out; thus, eight main aspects with 40 indicators were drawn up to serve as the professional indicators of mentor teachers in Taiwan. Survey research was carried out. Principals, Samples are not only composed of the administrative personnel; teachers whom work in excellent educational-practical institutions which were selected by Ministry of Education, and the interns who finished the educational practicum. The total number is 628 , The research uses descriptive statistics, t-test and one-way ANOVA to analyze the appropriation of these indicators ,so as to understand the sample¡¦ point of view towards the suitability of the indicators. According to the above conclusions, the researcher offers several suggestions to the educational administrative organizations establish certificate system of mentor teacher, the educational-practical institutions should establish evaluation mechanism and strengthen the assistance of administrative personnel., the institutions of teacher education should assess the number of mentor teachers who were capable of practical counseling and provide relevant training courses for mentor teachers. Finally, the researcher offers several suggestions to future studies.

Thesis (Ph. D.)--University of Wisconsin--Madison, 2003. / Includes bibliographical references. Also available on the Internet.

Thesis (M.S.)--Oregon State University, 2002. / Typescript (photocopy). Includes bibliographical references (leaves 118-123). Also available via the World Wide Web.

This paper will examine two cases where urban infill and sustainable neighborhood development converge: the Mueller redevelopment in Austin, Texas and the Stapleton redevelopment in Denver, Colorado. These projects represent significant efforts to develop sustainably in their respective cities, as well as provide prominent examples of New Urban development. The theoretical similarities between the neighborhood developments are many. However, which project does the better job of meeting the goals of sustainable urbanism? In order to address this question, the paper will begin by examining the theoretical framework of sustainable urbanism; a critical influence on both projects. The two projects will then be compared in order to assess how well they address critical goals of sustainable urbanism in practice. The comparison will be quantitatively measured using a sustainability indicators analysis in ArcGIS. The literature review will introduce the concept of sustainable urbanism. Neo-traditional development will then be examined in greater detail, with a focus on New Urbanism. From this literature, a common framework for sustainable urbanism is established. This framework will be used to arrive at a set of concrete goals for quantitative analysis. The paper identifies four goals of sustainable urbanism that will be measured: density, diversity, connectivity, and accessibility. The four critical objectives will be used to create a set of 12 spatial indicators for neighborhood sustainability. An analysis of the indicators will be calculated to compare the two sites. The paper looks to identify which of the two projects best meets the goals of sustainable urbanism. Finally, the report will examine the nuances of the projects in order to answer the question: what can the comparison can tell us about the future of the Mueller neighborhood? / text

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The purpose of this research is to examine the ways in which public contributions, as part of a larger public participation program, can shape the use of the Canadian Water Sustainability Index (CWSI) and increase its relevance to the communities for which it is used. A case study in the Clear Lake watershed in Riding Mountain National Park (RMNP), in Manitoba, was undertaken in which stakeholder and partner perceptions, knowledge, concerns and priorities were gathered through a questionnaire and interviews from August to November 2009. This information provided a lens through which the CWSI could be viewed regarding its social relevancy. Public consultation highlighted four main areas of interest upon which indicators can be focused: bottled water use; well water reliance; water conservation and efficiency; and communications. While the identification and development of indicators will be led primarily by RMNP, the indicators will be used in monitoring, reporting, and communicating within the watershed community. Socially relevant indicators are intended to complement scientific indicators concurrently being developed for the Clear Lake watershed. Public participation increased the relevancy of the CWSI to suit local needs, although the participative process was limited by time, complexity of the information, and a necessarily broad survey.

Thesis (Ph. D.)--Ohio State University, 2008. / Title from first page of PDF file. Includes bibliographical references (p. 117-129).