Ao longo dos anos o desenvolvimento foi tratado apenas sob o aspecto econômico. Sob essa visão não havia limites para o crescimento. Porém, o esgotamento de alguns recursos e as crises que os sucederam, o aumento de acidentes ecológicos e conseqüente agravamento dos problemas ambientais, impulsionou a sociedade e os organismos que a representam a cobrar maior responsabilidade ambiental das organizações. Essa nova postura mundial impôs às empresas a incorporação em suas estratégias, além do fator econômico, também o fator ambiental como uma necessidade para garantir sua sobrevivência. Apesar da constatação da importância dos Sistemas de Gestão Ambiental e de sua incorporação por um grande número de empresas, são muito incipientes os efeitos alcançados pelos instrumentos utilizados para sua promoção, em especial os instrumentos de controle. Isso se deve especialmente pela não percepção do quanto a questão ambiental influencia na questão econômica das empresas. A gestão ambiental como qualquer prática administrativa requer instrumentos que possibilitem informações confiáveis. Este trabalho objetiva testar a utilização do custeio baseado em atividades como ferramenta para geração de elementos necessários à gestão ambiental. Para tal, foi desenvolvido um modelo para aplicação em uma área-piloto de um curtume. A escolha da empresa deu-se em função do alto nível de rejeitos gerados e por fazer uso de produtos químicos e de água limpa em seu processo produtivo. As conclusões deste estudo demonstram que o custeio ABC é um instrumento capaz de gerar informações úteis à Gestão Ambiental. / Throughout the years the development was treated only under the economic aspect. Analyzing in this way, the growth didn’t have limits. However, the exhaustion of some resources and the crises that had succeeded them, the increase of ecological accidents and as a result of that the worsening of the environmental problems, caused a boost in a society and the organisms that represent it. The community overcharges environmental responsibility of the organizations. This new world-wide view imposed to the companies the incorporation in its strategies, beyond the economic factor, also the environment factor as a necessity to assure its survival. Despite the observation of the importance of the Systems of Environmental Management and its incorporation for a great number of companies, the effects reached for the instruments used for its promotion are very beginning, in special the control instruments the effect reached for the instruments used for its promotion, in special the control instrument. It happens specially because of the lack of the perception of how the environment question influence in a economic question of the companies. The environment management as any practical administrative requires instruments that make possible trustworthy information. The purpose of this work is to test the use of the activity based costing as tool for generation of necessary elements the environment management. It was developed a model for application in tannery as an experimental area. The choice of the company was given in function of the high level of generated rejects and for making use of chemical products and clean water in its productive process. The conclusions of this study demonstrate that the ABC expenditure is an instrument capable to generate useful information to the Environment Management.

Orientador: Antonio Batocchio / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-16T12:07:37Z (GMT). No. of bitstreams: 1 Bigatto_BrunoValente_M.pdf: 10266302 bytes, checksum: 2f945cc11c8e92cfac9fb482c75092f3 (MD5) Previous issue date: 2006 / Resumo: Um dos principais desafios da logística moderna é conseguir gerenciar a relação entre custo e nível de serviço (trade off). Assim, a má qualidade da informação de custos pode trazer uma série de distorções no processo controle de desempenho e de tomada de decisão. Tal situação se agrava quando se leva em consideração a competição em nível global por consumidores cada vez mais exigentes buscando produtos com elevada qualidade a preços competitivos em ambientes de alta proporção de custos indiretos e com grande segmentação de produtos e serviços. A filosofia do Custeio Baseado em Atividades, o ABC (Activity Based Costing), é uma alternativa que tem se mostrado eficiente, sobretudo neste cenário. Nos últimos anos, muitas empresas têm aprimorado seus sistemas de custeio, principalmente para fins gerenciais, através da aplicação desta metodologia. Segundo apontam as pesquisas, o ABC propicia maior acurácia no custeio do que os sistemas tradicionais. Neste sentido, este trabalho tem por intenção explorar a metodologia do ABC e seu uso no setor de logística através da tentativa de se aplicá-la em uma empresa, tipicamente, deste segmento. Para tal desenvolvimento, contou-se com a colaboração de um operador logístico estabelecido na cidade de Campinas que presta serviços (entre vários outros) para uma importante multinacional do setor automotivo. Neste estudo de caso, o processo estudado foi mapeado segundo a ferramenta Value Stream Mapping (VSM - Mapeamento da Cadeia de Valor) tendo sido possível levantar todas as suas atividades componentes, bem como os principais parâmetros de cada uma das atividades identificadas. Após o reconhecimento detalhado do processo, partiu-se para a aplicação do ABC para a determinação dos custos dos produtos relacionados ao processo em estudo. / Abstract: One of the main challenges of the modern logistics is managing the relation between cost and service level (trade off). So, a bad quality of cost information may produce a series of distortions to the performance control and decision processes. This situation become worse when a global competition for more exigent costumers looking for high quality products with competitive costs in a environment characterized by an strong concentration of the indirect costs and a great segmentation of products and services is considered. The Activity Based Costing philosophy is a promising alternative that shows to be effective, mainly in this scenario. In the latest years, many companies have been improved their costing systems, basically for managerial application, through the use of ABC. Through the years it has been proved that ABC promotes a better accuracy than the traditional costing system. In this sense, this work intends to explore the ABC methodology and its application in a third part logistic provider (3PL). To develop this project it has counted on the support of an 3PL established in Campinas/SP that provides logistics services to a important foreign company related to the automotive market. In this case study, the process analyzed was mapped through the application of the Value Stream Mapping (VSM). Using this technique it was able to identify all the activities related to the process in analysis and find the main parameters of these activities. After this step, the ABC was applied focusing the determination of the costs of the products related to the process being studied. / Mestrado / Materiais e Processos de Fabricação / Mestre em Engenharia Mecânica

Kontor på arbetsplatser har sedan länge sett väldigt lika ut och därmed format ett arbetssätt som inte varierar tillräckligt mycket. Detta arbetssätt håller i dagsläget på att ändras till ett aktivitetsbaserat arbetssätt, vilket innebär att den anställde till större del själv kan bestämma var denne ska utföra sitt arbete. Arbetsplatsen ger då ett val att variera arbetsmiljön beroende på arbetsuppgift och situation. Denna typ av förändring av både arbetssätt och kontor ska genomföras i stadshuset i Skellefteå kommun, där förvaltningen ”Support och Lokaler” ska utföra en pilotversion. Syftet med denna studie var att undersöka hur ledarskapet kan förväntas förändras och bäst utövas då Skellefteå kommun byter till en aktivitetsbaserad arbetsplats och vilka för- och nackdelar detta kan medföra. För att ta reda på detta har information samlats från tio chefer från olika arbetsplatser i Sverige som i nuläget aktivt arbetar med en aktivitetsbaserad arbetsplats. Metoden som har använts i denna studie är kvalitativ då syftet var att få en förståelse hur en ledare arbetar och beter sig i ett aktivitetsbaserat arbetssätt. Enligt de chefer som har intervjuats har de kommit närmare sina medarbetare i det aktivitetsbaserade arbetssättet. Tillgänglighet och närvaro är två egenskaper som cheferna ansåg vara viktiga när de arbetar aktivitetsbaserat. Ingen av cheferna som har intervjuats vill byta tillbaka till det traditionella kontoret som de tidigare arbetat på vilket tyder på att deras upplevelse av det aktivitetsbaserade arbetssättet är positiv. / For a long time, offices have been constructed in similar ways and thus formed a way of working that may not vary enough. This approach is however about to change into an activity-based approach, which means that the employee can decide where to perform his or her assignments. The workplace then provides an option for the employee to vary the work environment depending on the task and situation. This type of change in work methods and offices will be implemented in the town hall in the municipality of Skellefteå, and the administration called “Support and Facilities” was chosen to do a pilot project. The purpose of this study was to investigate how leadership can be expected to change and exercised when Skellefteå municipality switches to an activity-based workplace and what advantages and disadvantages this may involve. Information has been gathered from ten managers from different workplaces in Sweden, who currently work in activity-based workplaces. The method used in this study is qualitative, as the aim was to gain an understanding of how leaders work and behave in an activity-based approach. According to the managers who were interviewed they have come closer to their employees in the activity-based approach. Availability and presence are two qualities that managers considered to be important in this type of approach. The results demonstrate that the managers who were interviewed do not want to switch back to the traditional office that they used to work in, indicating that their experience of the activity-based workplace is positive.

Backgroud: This master thesis is about discovering the concept of ‘Activity- Based Working (ABW)’ and its application to the specific case of IKEA. ABW is a phenomenon in office design and management. From a physical perspective, it discards private offices, desks and desktop computers assigned for individual’s permanent use (Parker, 2016). Instead, the office space is rearranged with various areas tailored for different work tasks, such as hubs for teamwork, meeting areas, cubicles, phone booths, workshop areas and more (Parker, 2016; Ditchburn, 2014). The application of ABW involves in the behavioral environment in addition to the physical one. The behavioral environment is aimed to encourage collaboration, creativity, team work and flexible working (Koetsveld & Kamperman, 2011). The concept of ABW is yet under-researched. The existing literature presents the driving factors of open-plan and partially activity-based workspaces from an organizational perspective. The driving factors and expected outcomes of ABW are steered by the work-related needs by the practitioners and scholars. The needs identified by scholars, which are leading companies to take an action towards ABW are mainly organizational needs. The empirical studies reveal positive and negative outcomes of activity- based way of working, affecting physical and behavioral environments of employees, without building a relationship between the work-related needs and the outcome. In addition, these studies are very limited and they do not cover the reflections of driving factors on employees. Addressing this gap, I want to add to the literature on office space by presenting an empirical case of IKEA, which combines the rationales and experiences of employees shortly after their workspace has been transformed to ABW. My purpose is not to point out the positive or negative experience, but to reveal employees’ interpretation of the new workspace and how they experience it. Research question: How do employees interpret the rationales around the transformation of their office space into ABW and how do they experience the ABW environment? Purpose: To investigate the lived experience of IKEA employees in a physically and behaviorally changing workspace and to problematize the relationship of the rationales and experiences of employees. Method: This research is an explorative case study. The data presented in findings is collected through semi-structured interviews. Thirteen interviews conducted in three different locations of IKEA. Conclusion: The study concluded as the lived experience of employees is not mainly parallel to the rationales of organization towards changing to an activity-based environment. The findings revealed a tension between the driving factors and the lived experience. Driving factors reflect what is planned by the organization; whereas the lived experience do not directly show the impact of driving factors on the outcome. The lived experience brings the attention to the social needs of employees to be considered in workspace.

Rhomboids are unique membrane proteins that use a serine protease hydrolysis mechanism to cleave a transmembrane substrate within the lipid bilayer. This remarkable proteolytic activity is achieved by a core domain comprised of 6 transmembrane segments that form a hydrophilic cavity submerged in the membrane. In addition to this core domain, many rhomboids also possess aqueous domains of varying sizes at the N- and/or C-terminus, the sequences of which tend to be rhomboid-type specific. The functional role of these extramembranous domains is generally not well understood, although it is thought that they may be involved in regulation of rhomboid activity and specificity. While extramembranous domains may be important for rhomboid activity, they are absent in all x-ray crystal structures available. For this reason, we have focused on uncovering the structural and functional relationship between the rhomboid cytoplasmic domain and its catalytic transmembrane core. To investigate the structure and function of the bacterial rhomboid cytoplasmic domain, full-length rhomboids from Escherichia coli and Pseudomonas aeruginosa were studied using solution nuclear magnetic resonance (NMR) spectroscopy, mutation and activity assays. The P. aeruginosa rhomboid was purified in a range of membrane-mimetic media, evaluated for its functional status in vitro and investigated for its NMR spectroscopic properties. Results from this study suggested that an activity-modulating interaction might occur between the catalytic core transmembrane domain and the cytoplasmic domain. Further investigation of this hypothesis with the E. coli rhomboid revealed that protease activity relies on a short but critical sequence N-terminal to the first transmembrane segment. This sequence was found to have a direct impact on the rhomboid active site, and should be included in future structural studies of this catalytic domain. The structure of the cytoplasmic domain from the E. coli rhomboid was also determined by solution NMR. We found that it forms slowly-exchanging dimers through an exchange of secondary structure elements between subunits, commonly known as three-dimensional domain swapping. Beyond this rare example of domain swapping in a membrane protein extramembranous domain, we found that the rate of exchange between monomeric and dimeric states could be accelerated by transient interactions with large detergent micelles with a phosphocholine headgroup, but not by exposure to other weakly denaturing conditions. This novel example of micelle-catalyzed domain swapping interactions raises the possibility that domain swapping interactions might be induced by similar interactions in vivo. Overall, the results of this thesis have identified detergent conditions that preserve the highest level of activity for bacterial rhomboids, defined the minimal functional unit beyond what had been identified in available x-ray crystal structures, and characterized a novel micelle-catalyzed domain-swapping interaction by the cytoplasmic domain.

The master thesis deals with the analysis of the profitability of the sales channels of the Decodom company. The thesis primarily focuses on the Activity Based Costing technique for measuring the performance of the company sales channels. The main aim of the thesis is to analyse the informational ability of the costing system in the company and prepare and propose a cost model, based on the Activity Based Costing method. The goal is achieved by the analysis of the current state of the company, the proposal of a model based on the costs of activities and the proposal of a new cost model based on this method. The contribution of the sales channels in the form of a pilot project is evaluated in the thesis which is performed on a sample of the kitchen range of the Decoplan product line. The thesis is divided in to three parts: theoretical, practical and applied (pilot project). The contribution of the thesis is a new view of the profitability of the examined company and general conclusions from the research, which can potentially be used in companies with a similar business model.

Biological systems, their physical structure and their functions, are built, maintained, and controlled by the activity of enzymes. Understanding how enzymes contribute to the regulation of various pathways and processes allows us to gain a deeper understanding of the entirety of the biological system. As changes in enzyme activity are often essential for the pathogenesis of multiple and varied diseases, identifying these changes represents a crucial step to both understanding the disease and preventing its progression within the individual. Enzymes’ functional output can be controlled by numerous different mechanisms, including control of transcription and translation, subcellular localisation, co-factor interactions, or chemical modification to specific amino acids. Activity-based protein profiling allows the potential for activity of target enzymes to be measured, thereby gaining a more accurate representation of the functional state of the biological system. In this work, profiling differential enzyme activity allows the discovery of previously unknown links between metabolic regulatory enzymes and infection by the hepatitis C virus (HCV). The novel probe wortmannin-yne is described and is shown to be able to report on the activity multiple kinases, including MAPK1, whose activity is dysregulated during HCV replication. Novel probes designed to target a smaller selection of kinases, phosphatidylinositol kinases, are reported and are shown to be capable of measuring HCV-induced changes to not only kinase activity but also regulatory protein-protein interactions with the phosphoinositide kinases. Lastly, the role of microRNA-27b in the HCV-induced dysregulation of lipid metabolic enzymes is examined. Three novel targets of microRNA-27b are identified, and their dysregulation is shown to have an effect on the life cycle of HCV. Altogether, this work has developed new tools for the study of metabolic enzymes and identified new avenues of investigation into the dysregulation of lipid metabolism.

De nombreuses recherches sont effectuées dans le domaine de la santé et concernent plus particulièrement les hôpitaux. Ceux-ci sont de vastes organisations et recensent de multiples métiers, de nombreuses activités autres que celle du soin apporté au patient. L’originalité de cette recherche consiste à se positionner vis-à-vis de l’une des fonctions support, la logistique hospitalière, et d’analyser en quoi celle-ci peut contribuer à l’amélioration de la performance financière de nos hôpitaux, ainsi qu’à la résolution des défis de nature économique qui lui sont posés. Cette thèse étudie d’abord comment définir et évaluer la performance logistique hospitalière. Elle analyse également les outils de gestion traitant de la performance logistique présents au sein des établissements de santé français. Suivent des monographies de nature exploratoire et une étude statistique auprès d'une centaine de responsables logistiques d’hôpitaux afin d’observer les pratiques développées et les difficultés rencontrées par ces professionnels. Nous appliquons enfin la méthode Time-Driven Activity Based Costing au service de transport d’un établissement ; des équations de temps nous permettent d’affiner les coûts et optimisent le contrôle de gestion opérationnel de l'activité logistique. Les réponses apportées par le contrôle de gestion aux lacunes observées au sein de la littérature et exprimées dans l’étude statistique sont analysées / A lot of researches have been done in the health sector and particularly about hospitals. These are large organizations which include different activities, many others than the care given to the patient. The originality of this research is to study a support activity, hospital logistics, and analyze how it can contribute to improve the financial performance and to solve economic challenges of our hospitals. This thesis studies how to define and evaluate the hospital logistics performance. It also analyzes the management tools dealing with logistics performance present in the French health institutions. Follow exploratory monographs and a statistical study with a hundred logistics managers of hospitals, to observe the practices developed and difficulties encountered by these professionals. Finally, we apply the Time-Driven Activity Based Costing method to the transportation service of one hospital; time equations allow us to refine costs and optimize operational management control of the logistics activity. The answers given by the management control to the gaps in the literature and expressed in the statistical study are analyzed

Globalisering och teknologi har bidragit till att organisationer idag ställs inför nya krav och påtryckningar från omvärlden. Organisationer måste snabbt kunna anpassa sig efter de förändringar som samhället ständigt står inför. Ny teknik och innovativa lösningar har bidragit till att nya kontorskoncept växt fram för att anpassas efter dagens behov, där de anställda idag ställer högre krav på sin arbetsgivare. Aktivitetsbaserat kontor är en utveckling av det öppna kontorslandskapet och har under den senaste tiden blivit allt vanligare i vissa branscher och organisationer, det beskrivs ibland som framtidens kontor. Det aktivitetsbaserade kontoret utlovar ökad gemenskap, samarbete och utbyte av kunskap. Det finns också nackdelar med det nya arbetssättet som minskad integritet, platsbrist och negativ påverkan på arbetsmiljön. Studiens syfte är att öka förståelsen för medarbetarskapets påverkan vid införandet av aktivitetsbaserat kontor. Studien har som utgångspunkt i den kvalitativa forskningen. Studien behandlar två organisationer i olika branscher kring hur de har tagit medarbetarskapet i beaktning vid införandet av ett aktivitetsbaserat kontor. Båda organisationerna har under det senaste året flyttat in till ett aktivitetsbaserat kontor. Studiens datainsamlingsmetod bygger på åtta semistrukturerade intervjuer, där både chefer och medarbetare medverkat. För att studera hur medarbetarskapet har tagits i beaktning har studien använt sig av medarbetarskapshjulet fyra olika delar för att analysera empirin, tillsammans med den institutionella teorin. Studien visar på att organisationer inte alltid är så rationella som de uttrycker sig att vara. Organisationer påverkas av den institutionella kontext som organisationen befinner sig inom. Konsulter och andra organisationer inom den institutionella kontexten har påverkan vid valet av en omstrukturering för att skapa homogenitet. Några av de främsta slutsatserna av studien är att kommunikation, engagemang, delaktighet, gemenskap och ta hänsyn till medarbetarnas olikheter är delar som bidrar till ett fungerande medarbetarskap. Detta i sin tur gynnarverksamheten vid en omorganisering till ett aktivitetsbaserat kontor och är viktiga faktorer att ta i beaktning. Avslutningsvis presenteras kritik mot studien, bidrag till forskningen och förslag till framtida studier. / Globalization and technology are contributing to that organizations today are facing new demands and pressures from the surrounding world. Organizations must be able to adapt quickly to the changes the society are facing. New technology and innovative solutions have contributed to the development of new office concepts adapted to today’s needs, where the employees today are having higher demands on their employers. Activity-based office is a development of the open-plan office and has recently become more common in certain industries and organizations, this is sometimes called the office of the future. The activity-based office implies in increased community, collaboration and exchange of knowledge. Some disadvantages with the new way of working is decreased integrity, lack of space and negative impact in the working environment. The aim of the study is to increase the understanding of how the Employeeship is affected, by an introduction of activity-based office. The study is based on qualitative research. Two companies in different industries are studied, how they have considered the employeeship in the restructuring to the activity-based office. In the past year, both companies have moved into an activity-based office. The data collection method for the study is based on eight semi-structured interviews, where both managers and employees participated. In order to study how the employeeship has been considered, the study has used the four parts of the wheel of the employeeship to study the empiricism, together with the institutional theory. The study shows that companies are not always as rational as they express themselves to be. Organizations are affected by the institutional context within which the organization is located. Consultants and other organizations in the institutional context influence the choice of are structuring to create homogeneity. Some of the main conclusions of the study is that communication, engagement, participation, community and considering the differences of the employees are parts that contribute to a functional employeeship. This in turn supports the business of a reorganization into an activity-based office. In conclusion, contributions to research and proposal for future studies are presented.

Bakgrund: Vi spenderar en stor del av våra liv på arbetet och det är därför viktigt att det utformas på så sätt att det främjar vårt välbefinnande och vår hälsa. Aktivitetsbaserat kontor (ABW) blir allt mer modernt att införa och det kan vara viktigt med en genomtänkt implementeringsprocess för att förbereda anställda. Syfte: Studera vad anställda upplever som hindrande och möjliggörande faktorer för deras välbefinnande under en implementeringsprocess till ABW och användning av ABW efter flytt. Metod: Studien var en kvalitativ longitudinell studie. Fokusgrupper genomfördes med medarbetare och chefer på två av Trafikverkets kontor innan samt efter flytt till ABW. Datamaterialet analyserades med en kvalitativ innehållsanalys. Resultat och slutsats: Möjliggörande faktorer för medarbetares välbefinnande innan flytten var meningsfull process, information, engagerade chefer, aktiviteterna samt att de hade en förhoppning om att ABW skulle öka samverkan. Hindrande faktorer var farhågor som att tappa samhörighet och inte få en plats i nya kontoret, brist på transparens, brist på delaktighet, oengagerade chefer, dålig återkoppling och känsla av att ingen hänsyn togs till vilka behov som fanns. Möjliggörande faktorer för medarbetares användning av ABW efter flytten var att man var nöjd med kontorsmiljön, ökad gemenskap och ökad samverkan. Hindrande faktorer uppgavs vara att spelreglerna inte var tydliga eller följdes, tekniken stöttade inte arbetssättet, cheferna hade det svårare med ledarskapet, lägre effektivitet, brist på uppföljning, brister i kontorsmiljön, sämre gemenskap och samverkan, dålig återkoppling samt att ABW inte passade medarbetares behov. Individuella och organisatoriska behov kan ha påverkat resultatet, det kan också ha varit de hindrande faktorerna. Resultatet tyder på att det är viktigt att ha en meningsfull implementeringsprocess. / Background: We spend a lot of our time at work and therefore it is important that work is formed in a way that promote well-being and health. Activity-based office (ABW) becomes more and more popular and a thoughtful implementation process to prepare the employees seems important. Purpose: The purpose was to study employee’s experience of hindering and enabling factors for well-being during the implementation process of ABW and the use of ABW after relocation. Method: The study was a qualitative longitudinal study. Focus groups were conducted with employees and managers at The Swedish Transport Administration, located in two different offices, before and after relocation to ABW. Qualitative content analyses were conducted to analyze the material. Result and conclusion: Enabling factors for employee’s well-being prior to relocation were a perceived meaningful process, information, dedicated managers, activities and an expectation that ABW could increase collaboration. Hindering factors were fear of losing affinity and not get a place in the new office, lack of transparency, lack of participation, unengaged managers, lack of feedback and lack of consideration of what needs exist. Enabling factors after relocation for the use of ABW were satisfaction with the office environment, increased community and collaboration. Hindering factors were rules that were unclear and no one followed them, technology did not support the working method, manager’s struggle with leadership, decreased efficiency, lack of follow-up, deficiencies in the office environment, poor community and collaboration, lack of feed-back and a low perceived need-supply fit. The result indicates that it can be important with a meaningful process.