Esta tese está voltada para dois temas que vêm sendo, embora raramente juntos, objeto de freqüentes estudos por pesquisadores de todo o mundo: os modelos baseados em atividades para análise da demanda por transportes, e as complexas inter-relações entre características do uso do solo e transportes. De forma geral, o objetivo principal deste estudo é, a partir da aplicação de um modelo baseado em atividades, caracterizar a influência das características do uso do solo nas decisões individuais sobre quais atividades e viagens realizar. O esforço para tal estudo se justifica por alguns motivos. Primeiro, pelo fato da modelagem baseada em atividades ser apontada como metodologia promissora na análise de demanda por transportes, o que conduz à expectativa de que a mesma seja capaz de fornecer resultados que permitam alcançar o objetivo principal desta tese. Segundo, por não existirem, até os dias de hoje, registros de aplicação dessa nova metodologia em cidades brasileiras, este estudo irá permitir que alguns objetivos secundários sejam alcançados. São eles: verificar tanto a viabilidade de aplicação dessa metodologia nas cidades brasileiras de médio porte, bem como buscar a metodologia mais adequada para a coleta dos dados necessários para a calibração desses modelos. Este estudo exploratório torna possível ainda a divulgação no meio acadêmico de uma experiência do uso desses modelos no contexto brasileiro, o que poderá auxiliar e incentivar outros pesquisadores a desenvolverem novos estudos sobre o tema. Em termos concretos, esta pesquisa tornou possível identificar os custos e dificuldades associados à coleta de dados, bem como avaliar o desempenho do modelo, tanto em termos gerais, como em relação aos resultados direcionados para o objetivo geral proposto. No tocante a este último aspecto, os resultados do modelo não permitiram a realização de análises conclusivas sobre a inter-relação uso do solo e transportes, ao que tudo indica em virtude da quantidade de dados coletados não sido suficiente para caracterizar as variáveis de uso do solo de modo claro. Ainda assim, esta tese cumpre um importante papel do ponto de vista acadêmico, na medida em que inova nos campos conceitual, metodológico e tecnológico, além de servir como guia e incentivo para que outros pesquisadores aprofundem o estudo dos modelos baseados em atividades para modelagem da demanda por transportes / This study is directed to two themes that frequently are, although rarely together, the subject of research projects in many parts of the world: the use of activity based models for the analysis of transportation demand and the complex relationships among land use characteristics and transportation. The main aim of this work is to verify the influence of land use characteristics on individual activities and travel decisions, by means of an activity based model. The motivation for it comes from two aspects. First, activity based models are pointed by many authors as the most promising approach currently available for transportation demand analysis. As a consequence, it may be able to produce results that contribute for reaching the main objective of this study. Second, given that the search in the literature has shown no records of activity-based models applied to brazilian cities, this study also contributes to the some secondary objectives, as follows. It helps to test the viability of the modeling approach in Brazilian medium-sized cities and it is also useful for seeking the most appropriate method for the collection of data needed for model calibration. In addition, exploratory studies such as this one are important to disseminate the possibilities offered by the models in the brazilian context, what can encourage other researchers to direct efforts to the topic. In concrete terms, the application carried out in this investigation made possible not only to identify the costs and difficulties associated to data collection, but also to evaluate the model performance. Its performance was assessed in two ways: in general terms, and concerning the results specifically associated with the main objective of the study. With regard to the latter, the model results did not allow conclusive analyses about the land use-transportation relationship, apparently because the data sample was not comprehensive enough to clearly characterize land use variables. Even though, this investigation plays an important role from an academic standpoint, given that it brings innovation to the country in conceptual, methodological, and technological fields. As a consequence, its main merit is certainly to serve as a guide and an incentive to other brazilian researchers interested in the development of new studies about activity based models and their application to transportation demand modeling

La tuberculose (TB) reste la maladie infectieuse la plus meurtrière au monde. L’absence de développement de médicaments accompagnée de l'émergence de la résistance aux molécules existantes se traduit principalement par l'échec du traitement et la mort. M. tb infecte l'homme par l'inhalation. Le patient peut rester en bonne santé sans aucun symptôme, on parle alors de tuberculose latente. Dans ce cas, la bactérie résider dans le macrophage. La principale caractéristique de M. tb est de rester cacher à l'intérieur de ces cellules, puis se réactiver lorsque le système immunitaire s’affaibli.Mon travail a été consacrée à l'étude de nouveaux analogues de Cyclophostin / Cyclipostins (CyCs) et Oxadiazolone. Nombreuses molécules présentaient des activités antibactériennes lorsque la bactérie était cultivée dans le milieu liquide ou à l'intérieur du macrophage sans aucun effet toxique sur les macrophages.En utilisant le meilleur inhibiteur de CyC17, nous avons identifié 23 protéines cibles potentielles, étant impliquées dans le métabolisme des lipides de M. tb et / ou dans la biosynthèse des lipides de la paroi cellulaire. Parmi ces cibles, Ag85C et TesA, ont été caractérisées biochimiquement et structurallemnent.De plus, nous avons établi que les CyC sont des inhibiteurs puissants et sélectifs de la croissance des mycobactéries. De manière intéressante, ces composés étaient également actifs contre de nombreuses souches cliniques de M. abscessus, un pathogène opportuniste également appelés « cauchemars pour les antibiotiques », ouvrant ainsi la voie à la recherche de solutions alternatives pour lutter contre les souches mycobactériennes résistantes. / Tuberculosis (TB) is one of the deadliest infectious diseases worldwide. The stagnation in drug development accompanied with the emergence of drug resistance mainly results in treatment failure and death. M. tb infect human through inhalation. Patient can remains healthy without any symptom in which case it is known as latent TB. In latent TB, the bacteria is known to be reside in the macrophage - a type of white blood cell of the immune system, that engulfs and digests infected microorganisms. The famous characteristic of M. tb is the ability to stay inside and avoid to be killed by these cells, then reactivate when the immune system is weak.My work was devoted to the study of two series of new compounds, namely analogs of Cyclophostin/Cyclipostins (CyCs) and Oxadiazolone (OXs). Many molecules exhibited antibacterial activities when the bacteria was grown in the liquid medium or inside the macrophage without any toxic effect to the macrophages.Using the best CyC17 inhibitor, we identified 23 potential candidate target proteins, being involved in M. tb lipid metabolism and/or in cell wall lipid biosynthesis. Among these targets, two important protein, i.e. Ag85C and TesA, were biochemically and structurally characterized.Moreover, we clearly established that the CyCs are powerful and selective growth inhibitors of mycobacteria, with no effect on Gram-negative or Gram-positive bacteria. Interestingly, these compounds were also active against numerous M. abscessus clinical strains, an opportunistic pathogens also called “nightmare for antibiotic”, thus opening the way to find alternative solutions to fight against resistant mycobacterial strains.

O principal objetivo deste trabalho é analisar a aplicabilidade de um minerador de dados para obter relações entre padrões de viagens encadeadas e características sócio-econômicas de viajantes urbanos. Para representar as viagens encadeadas, as viagens correspondentes a cada indivíduo do banco de dados foram codificadas em termos de seqüência de letras que indicam uma ordem cronológica em que atividades são desenvolvidas. O minerador de dados utilizado neste trabalho é árvore de decisão e classificação, uma ferramenta de análise disponível no software S-Plus. A análise foi baseada na pesquisa origem-destino realizada pelo Metrô-SP na região metropolitana de São Paulo, por meio de entrevistas domiciliares, em 1987. Um dos importantes resultados é que indivíduos que têm atributos sócio-econômicos e de viagens similares não se comportam de maneira similar; pelo contrário, eles fazem diferentes padrões de viagens encadeadas, as quais podem ser descritas em termos de probabilidade ou freqüência associada a cada padrão. Portanto, o minerador de dados deve possuir a habilidade para representar essa distribuição. A consistência do resultado foi analisada comparando-os com alguns resultados encontrados na literatura referente a análise de viagem baseada em atividades. A principal conclusão é que árvore de decisão e classificação aplicada a dados individuais, contendo encadeamento de viagem codificado e atributos socioeconômicos e de viagem, permite extrair conhecimento e informações ocultas que ajudam a compreender o comportamento de viagem de viajantes urbanos. / The main aim of this work is to analyze the applicability of a data miner for obtaining relationships between trip-chaining patterns and urban trip-makers socioeconomic characteristics. In order to represent the trip-chains, trips corresponding to each individual in the data set were coded in terms of letters indicating a chronological order in which activities are performed. Data miner applied in this work is decision and classification tree, an analysis tool available in S-Plus software package. The analysis was based on the origin-destination home-interview survey carried out by Metrô-SP in São Paulo metropolitan area. One of the important findings is that individuals having similar socieconomic and trip attributes do not behave in a similar way; on the contrary, they make different trip-chaining patterns, which may be described in term of probability or frequency associated to each pattern. Therefore, the data miner should have ability to represent that distribution. The consistency of results was analyzed by comparing them with some results found in literature related to activity-based travel analysis. The main conclusion is that decision and classification tree applied to individual data, containing coded trip-chaining and socioeconomic and trip attributes, allows extracting hidden knowledge and information that help to understand the travel behaviour of urban trip-makers.

This study discusses employees’ perception of a rather new and progressive office type, namely the Activity-based Flexible Office, the A-FO. Within this office type, the employee does not have a personal desk, but instead changes workspace depending on the task at hand. The aim of the study was to examine how employees perceive this type of office and their experiences of working within it. In previous research, a model has been created within this field as an attempt towards a theoretical framework, the A-FO-M. Whereas studying this model, we saw some notions not being thoroughly explored, although mentioned in other preceding research. Thus, the need of exploring these aspects further felt vital and therefore, we combined the A-FO-M with other preceding research and created a synthesis with a set off our themes. A qualitative method was chosen and furthermore, a phenomenological approach. This approach suggests examining a certain phenomena, the A-FO in this case, based on the experiences and perceptions of an individual, the employee. Interviews were implemented on a specific company to succeed in reaching our aim. The six interviews completed gave us the empirical results we needed to attain an analysis and thereafter, conclusions. Overall, our findings correspond with the presumptions of the A-FO-M. However, due to Klarna having a certain structure, somewhat differing from the traditional A-FO, the results were contradicting in some cases. The majority of the respondents felt they were able to perform their task without major problems. Some respondents felt that the office made them more open, while others did not feel any impact on their persona in relation to the A-FOs features. Our findings support that the A-FO is a very sociable office type, whereas you constantly meet and interact with people, both known and unknown to you. The respondents appreciate that there is little distance between them and their managers. Additionally, it is found that managers within A-FOs need to have high trust in their employees. Conclusively, some results may be somewhat dependent on the individual and their preferences.

對晶圓代工產業而言：生產的彈性及穩定的高良率是競爭優勢之所在，為維持這兩項核心能力，企業必須持續改進製程以提高生產績效。Vadgama, Trybula (1996)曾對晶圓廠生產績效之改善提出建議方案：作者認為將模型工具與作業制成本制整合的管理方式，可辨認出對生產績效具有重大影響的生產區域，再以作業分析找出影響因素並提出相對應的解決方案，進而達到持續改善的目標。 本研究擬以個案公司作業制成本制為分析的基礎資訊系統，以「作業」的資訊進行生產績效影響因素的分析，期能分析出生產績效的影響因子，並找出其與生產績效之關係，管理當局即可根據策略目標，藉由持續改善影響因素來達成企業的生產績效目標。 本研究係以實地(Field)及實地實證(Field Empirical)研究的方式進行，以國內某積體電路製造公司為研究對象。並透過實地對個案公司進行觀察、訪談及書面閱讀的方式，瞭解個案公司特色，以形成本研究的研究假說。 本研究將晶圓廠內影響生產績效的因素分為排程因素、派工因素及監控因素三大類。 （一）排程因素對生產績效之影響 就排程因素來看，生產需求影響生產計畫，因此產品複雜性、生產控制活動可能都是生產排程必須考量的因素，而這些因素亦可能進一步對生產績效造成影響。 （二）派工因素對生產績效之影響 就生產現場而言，原料投入時點、機台派工規則、機台運用狀況及批量大小等因素都會綜合影響生產效率與效果，因此若能有系統的將這些因素組織起來，再進一步探討其對生產績效的影響程度高低，將有助管理者決定改善的重點及資源的調配。 （三）監控因素對生產績效之影響 晶圓製造過程要求之精密度、潔淨度相當高，也使得製程中常有許多無法預期的變異發生，因此「檢查」、「重製」與「廢棄」可視為晶圓製造過程中的必要支出。 透過迴歸分析，本研究之結果如下： （一）排程因素對生產績效之影響 排程因素之代理變數包括：製程技術、光罩層數、製程優先順序與製程配方種類數。 就成本、生產週期時間與良率而言：緊急批量制度之採用確實能達到縮短生產週期時間的效果，但是卻會增加該批量之生產成本且降低其良率表現。 就成本因素而言：製程技術愈複雜、光罩層數愈多、製程配方筆數愈多，生產成本自然較高。 就生產週期時間而言︰顯示光罩層數每多一層，約需多耗費一個工作天；製程技術複雜性與製程配方筆數並不會影響生產週期時間，這樣的訊息對於交期的評估將具有一定的參考價值。 就良率而言︰愈新世代製程、製程配方筆數愈多，其良率表現愈差。 （二）派工因素對生產績效之影響 派工因素之代理變數包括：批量大小、批次待機時間、保養維護時間與當機時間。 就成本、生產週期時間與良率而言：保養維護時間愈短將可反應出較低的成本、較短的生產週期時間與較高的良率表現。 就成本而言︰批量愈接近滿批（25片），該批之總成本愈低，顯示控片、擋片等間接物料之支出，在ABC制度下獲得充分反應，相當值得生產單位進行併單、拆單時之參考︰「批次待機時間」之結論並不合理，經訪談廠方工程師後發現：樣本選取期間之產能利用率達100%，此時之待機時間相當短（每批次之平均值為0.98秒），此變數之具體影響必須進一步研究，才能得到驗證。 就良率而言︰愈接近滿批，良率表現愈佳，這應該也是控片、擋片制度採用之原因︰就「批次待機時間」而言，樣本期間之待機時間相當短，無法據以判斷對良率之影響︰而「當機時間」未達顯著水準，意味著無法解釋良率之變化。 （三）監控因素對生產績效之影響 監控因素之代理變數為晶圓重製片數。 晶圓重製決策將具體影響生產成本；晶圓重製與否無法據以解釋生產週期時間之長短；就良率而言︰重製與良率之間並未具有解釋關係。 根據實地實證研究結論，針對個案公司與後續研究者之建議如下所述： （一）對個案公司之建議 本研究所選定之影響變數可分為幾類，包括：產品特性相關，如製程技術複雜性與光罩層數；作業動因相關，如待機時間、保養維護時間、當機時間；生產管理相關：緊急批量、批量大小、機台設定次數、晶圓重製。 1.產品特性相關 若能以ABC為骨幹，結合作業分析與上述實證結果，在市場導向與目標成本概念下，組成跨功能之產品開發團隊，不僅能縮短開發時間，降低技術移轉造成之誤差，並在短期內提升新製程技術的生產績效，保有生產高複雜性產品組合所應具備之彈性。 就「獲利分析」而言，透過ABC成本資訊，依顧客獲利分析、產品獲利分析之結論，作為客戶篩選與產品技術組合比重之參考。 2.作業動因 在ABC系統下，應可建立作業動因分析的機制，據以評估待機時間、保養維護時間與當機時間之影響及效益，若能藉此導入品質成本之概念，將過去品質管理之相關措施，以預防性支出、鑑定性支出、內部失敗成本、外部失敗成本等方式將品質作業具體數字化，透過定期的覆核與檢視，不僅能評估品質保證暨可靠性政策之成本效益，亦能滿足管理者進行例外管理之需求。 3.生產管理制度 依此模式建立一套生產績效影響因素之分析模型，透過統計方法，分析各變數對績效表現之具體影響為何？並排定解決上述問題之優先順序，進行專案管理，若再加上ABC所提供之作業分析資訊，將能使問題的焦點明確至作業(Activity)層級，自然能兼具"Do The Right Things"及"Do The Things Right"之效。 （二）對未來研究之建議 1.依生產區域，進行影響因素之分析，研究結果將更具管理價值。 2.透過實證模型發展出一套綜合生產績效指標，以滿足績效管理之需求。 3.以品質成本之概念，配合作業制成本制之作業屬性，分析預防性支出、鑑定性支出、內部失敗成本與外部失敗成本對生產績效表現之影響。

電信業務的營運成本分析，首重各項業務耗用資源的合理分攤，而傳統的財務會計制度，並無法滿足此項需求，因此本文擬採用「作業基礎成本制度 (ABC, Activity Based Costing)」，來作為各項成本分攤的基礎。而有鑑於電信事業規模龐大而複雜，常造成營運流程分析的困難，本文擬採用IDEFO圖形作為分析的工具。IDEFO目前已成為美國聯邦標準FIPS 183 (Federal Information Processing Standards Publications 183)，其最大的優點是適合用來描述龐大而複雜的系統，又因為IDEFO的圖形呈現皆以作業為中心，有助於我們結構化地描述以作業為中心的活動。 本文嘗試利用作業基礎成本制度與IDEFO功能模式(Function Modeling)去分析GSM行動電話業者的營運成本。綜合相關的研究結果，發現本文所提出的營運成本分析架構，確實能提供行動電話業者一套連貫而完整的分析架構，以分析實例來說，電信業者可藉由本架構分析出整個作業的成本，並能將這些成本追蹤到相關的費用會計科目，使得分析出的數據能更具成本攸關性，對於所分析出的每通平均發話成本而言，也比傳統財務會計的計算方式更加合理。

過去，ABC著重於個別企業內資源之分配，隨著供應鏈及跨組織資訊流程受到重視，ABC的觀念將隨之延伸應用於跨組織作業中，如整體物流過程的成本計算、支援定價與產品組合等決策，並可幫助各物流公司之協調。 　　本研究以資訊管理的概念，研究跨組織國際物流ABC管理制度系統的規劃與設計，並以國際物流個案說明，對個案公司進行訪談，分析作業流程，並依據系統分析方法與步驟，建立企業模型並加以分析與設計，建立國際物流之作業基礎成本制資料模型架構。希望經由國際物流個案的研究來探討作業基礎成本制如何運用資訊系統的幫助，取得優勢。 　　目前第四方物流正在萌芽發展階段，且大多數的業者對第四方物流還不是非常清楚，但隨著物流服務需更深層次、更全面的提高服務品質，第四方物流將是未來發展的潮流，若再由各公司單打獨鬥，將不符合未來潮流。而跨組織的作業基礎成本制將提供跨組織相關成本與作業活動資訊，以期能掌握跨組織成本與作業資訊，取得跨組織之競爭優勢。

Le contexte de la gestion de l'environnement a fortement évolué au cours des dernières décennies : les organisations privées, tout comme les pouvoirs publics, cherchent désormais à prendre en compte le plus largement possible les impacts économiques de leurs stratégies environnementales. Les théories et études empiriques visant à décrire et à tester les relations qui existent entre performance environnementale et performance économique prouvent en outre que des situations « win-win », à travers lesquelles ces deux performances sont conjointement améliorées, existent. Les projets de prévention des pollutions illustrent d'ailleurs tout particulièrement ce point. Il reste que les entreprises font face à d'importantes difficultés lorsqu'elles cherchent à identifier, estimer et suivre leurs coûts environnementaux. Ces difficultés peuvent alors induire une incapacité à correctement évaluer les impacts des projets de préservation de l'environnement. Nous nous proposons, dans cette thèse, de tester un système de « comptabilité environnementale », qui nous parait l'approche la plus à même d'orienter la gestion de l'environnement vers la création de valeur. Notre recherche s'appuie tout particulièrement sur les outils suivant : comptabilité des flux de matières et d'énergie, « Activity Based Costing », « Total Cost Assessment » et simulation de Monté Carlo. A travers ces méthodes, nous cherchons à approfondir et à consolider la connaissance des coûts environnementaux, mais également à en élargir le périmètre et à en étendre l'horizon temporel. Nous avons montré pour une activité industrielle spécifique, qu'une comptabilité environnementale correctement dimensionnée et alimentée, permet l'identification et la traduction des enjeux environnementaux stratégiques, la mise en avant et la quantification des opportunités d'améliorations économiques et écologiques et finalement la prise de décision en toute connaissance de cause. L'extension d'un tel système sur la totalité de l'entreprise doit alors permettre d'orienter la gestion de l'environnement vers la création de valeur.

<p>During the last decade, Activity-Based Costing (ABC) has been recognized as a means to obtain more accurate and relevant information of product cost. Consultants have tried using the ABC concept as leverage for new projects, representatives from companies have attended seminars, and articles have been written on the theoretical foundations, the empirical justification, and on the implementation process. However, little progress seems to have been made despite of these activities. The question, whether ABC is the solution to the “Relevance Lost” or not, still remains to be answered. The research is based on a case study of an Ericsson company that has introduced Activity-Based Costing model for product costing. The purpose is to provide a critical evaluation and analysis of the existing model and to discuss how to “regain the relevance” of product costing through ABC. The study is conducted by interviewing relevant persons who are responsible for costing model and production process at Ericsson Mobile Communications AB in Linköping (ECS). Relevant documents during the implementation of ABC model have also been examined. Despite of a logical ABC model within ECS, the accuracy of cost information has not been improved. Many factors have been forgotten. Keeping costing model update, relating managers’ responsibility to activities performed and taking the cost of unused capacity into account are several examples. The study shows that ABCis not and will not be, however, the solution to the aging traditional product costing unless one uses it properly.</p>

During the last decade, Activity-Based Costing (ABC) has been recognized as a means to obtain more accurate and relevant information of product cost. Consultants have tried using the ABC concept as leverage for new projects, representatives from companies have attended seminars, and articles have been written on the theoretical foundations, the empirical justification, and on the implementation process. However, little progress seems to have been made despite of these activities. The question, whether ABC is the solution to the “Relevance Lost” or not, still remains to be answered. The research is based on a case study of an Ericsson company that has introduced Activity-Based Costing model for product costing. The purpose is to provide a critical evaluation and analysis of the existing model and to discuss how to “regain the relevance” of product costing through ABC. The study is conducted by interviewing relevant persons who are responsible for costing model and production process at Ericsson Mobile Communications AB in Linköping (ECS). Relevant documents during the implementation of ABC model have also been examined. Despite of a logical ABC model within ECS, the accuracy of cost information has not been improved. Many factors have been forgotten. Keeping costing model update, relating managers’ responsibility to activities performed and taking the cost of unused capacity into account are several examples. The study shows that ABCis not and will not be, however, the solution to the aging traditional product costing unless one uses it properly.