Made available in DSpace on 2015-12-03T18:33:06Z (GMT). No. of bitstreams: 1 Manoel_Pinto_Silveira_Neto.pdf: 1566876 bytes, checksum: dd4914579c1b784995776d0adba8df57 (MD5) Previous issue date: 2004-08-26 / The prime reason for the frequent criticism users in organizations make over the traditional budgeting process are based on the fact of it being apart of the actual company operational scenario, quite often due to the lack of commitment regarding the planned numbers and the inappropriate input of the system. The activity-based costing (ABC) system shows the detailed use of resources on the organization business processes, providing important means for both a cost strategic management and operational performance measurement, being so an adequate instrument to support planning. This work analyzes the applications of an ABC system information on a health insurance budgeting process, standing out the improvement obtained in the financial forecasts development and the decision making process quality. The analysis is focused on the traditional budgeting procedures (planning and control) improvements when the company begun to use the ABC system, giving the details of its applications in product cost allocation and profitability analysis, capacity planning, activity-based cost forecasts, diagnostic variance analysis and information technology projects control. The importance of the research problem, that intends to examine if the ABC system information being integrated with the traditional budgeting process improves the effectiveness of that management instrument in services organizations, is also justified because the case study evaluates a company that takes part of the Supplement Health Services System, a widely discussed subject in Brazil nowadays. The conclusions of this research indicate that an ABC system fits as a support tool for the budgeting process, showing different approaches that could be applied or tested in other organizations. / As freq??entes cr??ticas que o processo de or??amento tradicional recebe dos usu??rios as organiza????es est??o principalmente baseadas no seu distanciamento da realidade operacional da empresa, ocasionado muitas vezes pela falta de compromisso com os n??meros planejados e a inadequa????o das informa????es que o alimentam. O sistema de custeio baseado em atividades (ABC) demonstra detalhadamente o consumo dos recursos pelos processos de neg??cio realizados nas organiza????es, fornecendo subs??dios importantes para o gerenciamento estrat??gico dos custos e acompanhamento do desempenho operacional, sendo, portanto, um instrumento adequado para apoiar o planejamento das empresas. Este trabalho analisa a aplica????o das informa????es de um sistema ABC no processo or??ament??rio de uma empresa do ramo de seguro sa??de, ressaltando o aperfei??oamento qualitativo alcan??ado no desenvolvimento das proje????es financeiras e na tomada de decis??es. A an??lise est?? focada nas melhorias apresentadas pelos procedimentos (planejamento e controle) relacionados ao or??amento tradicional a partir do uso do ABC, detalhando-se suas aplica????es a aloca????o dos custos aos produtos e an??lise de rentabilidade, dimensionamento de capacidade instalada, proje????o de custos com base nas atividades, an??lise diagn??stica da varia????o e controle de projetos de tecnologia da informa????o. A relev??ncia do problema de pesquisa, que visa examinar se a integra????o das informa????es de um sistema ABC ao processo tradicional de or??amento empresarial melhora a efic??cia deste instrumento gerencial em empresas prestadoras de servi??o, se justifica tamb??m pelo fato do estudo de caso avaliar uma empresa que faz parte do Sistema Supletivo de Sa??de, ??rea que atualmente ?? tema de amplo debate no Brasil. As conclus??es obtidas as pesquisa apontam para adequa????o do sistema ABC como ferramenta de apoio ao processo or??ament??rio, apresentando diferentes abordagens que poderiam ser aplicadas ou testadas em outras organiza????es.

Made available in DSpace on 2015-12-04T11:45:27Z (GMT). No. of bitstreams: 1 Jose_Aureo_Marinheiro.pdf: 477548 bytes, checksum: 415a557a31505508c97eaf66ecefff70 (MD5) Previous issue date: 2003-02-24 / The aim of this dissertation is to study in the current highly competitive economic scenario the cost management system implemented by companies located in the Grande ABC region and to investigate if the Activity Based CosttABC has been or not implemented by the aforementioned companies. This dissertation will examine the literature on the main cost systems laying great emphasis upon the Activity Based Cost - ABC as a strategic cost management tool in the business decision process. A survey among the most representative companies of the Grande ABC region has been carried out in order to empirically verify which cost management system has been implemented focusing mainly on the Activity Based Cost-ABC system. In this dissertation it will also be assessed the economic potential of the industrial region of Grande ABC in comparison with that of Sao Paulo State, highlighting the ongoing process of reduction in the regional industry accompanied by the increase in the service industry. / Esta disserta????o tem por objetivos: estudar a gest??o de custos nas empresas localizadas na regi??o do Grande ABC, frente ao atual ambiente competitivo tanto no cen??rio nacional como internacional: investigar a utiliza????o ou n??o do sistema Custeio Baseado em Atividades - ABC. No trabalho ser?? explorada uma an??lise liter??ria dos principais sistemas de custeio, dando-se uma aten????o especial ao Custeio Baseado em Atividades, como ferramenta de gest??o estrat??gica de custos, frente ao mercado competitivo contempor??neo. Atrav??s de uma pesquisa emp??rica nas empresas mais representativas do cen??rio regional do Grande ABC, ser??o testadas as hip??teses do n??vel de utiliza????o do Custeio Baseado em Atividades - ABC, onde se procurar?? analisar como ?? feita a gest??o de custos na regi??o, quais s??o os sistemas mais utilizados na mensura????o de custos. Neste trabalho tamb??m ser??o feitas an??lises a avalia????o do potencial econ??mico da regi??o do Grande ABC, em compara????o com o Estado de S??o Paulo, al??m do atual quadro de desindustrializa????o, com aumento da presta????o de servi??os numa regi??o tipicamente industrial.

O objetivo desta pesquisa é validar a hipótese de que o minerador de dados pode ser utilizado como uma ferramenta para previsão dos padrões de viagens, inclusive sob mudança comportamental dos indivíduos. Para o desenvolvimento deste trabalho foi adotada uma postura científica indutiva, utilizando como dados as informações contidas nas duas pesquisas origem-destino realizadas em 1987 e 1997 pelo METRÔ-SP na região metropolitana de São Paulo (RMSP). Os dados da primeira pesquisa e as mudanças comportamentais dos indivíduos observadas no período de 1987 a 1997 forneceram as condições para elaboração do cenário futuro a ser usado para projeção da demanda por transporte para 1997. Aplicando a Árvore de Decisão e Classificação, uma das técnicas de mineração de dados disponível no software S-PLUS 6.1, foram obtidas as distribuições das probabilidades das distribuições dos padrões de viagens encadeadas relacionadas a cada grupo homogêneo de viajantes urbanos. Estas probabilidades foram aplicadas aos indivíduos da amostra de 1997, estimando o número de viajantes urbanos por padrão de viagem encadeada em cada uma das 361 zonas de tráfego da RMSP. Os valores estimados pelo modelo foram comparados com os dados observados em 1997 pelo teste estatístico não-paramétrico de Kolmogorov-Smirnov (K-S). Ao final, concluiu-se que a hipótese proposta foi confirmada em 92,2% das zonas de tráfego analisadas / The main aim of this work is to submit to a validation test the hypothesis that data mining technique can be used as a tool for forecasting the trip-chaining patterns including individual behavioral changes. For the project development, an inductive scientific method point of view was adopted, using as a data resource the information contained in two origin-destination surveys carried out by METRÔ-SP in the São Paulo metropolitan area (SPMA) in 1987 and 1997. The first survey data and the individual behavioral changes observed in the period from 1987 to 1997 provided the information to build a future scenario to predict the 1997’s travel demand. Applying the Classification and Regression Tree which is a data mining technique available in S-PLUS 6.1 software package, it were obtained the probabilities distribution of the trip-chaining patterns and set the contextual socioeconomics characteristics of the urban travelers. These probabilities were applied to the 1997 individuals belonging to the sample collected in 1997 to estimate the number of urban travelers by trip-chaining patterns for each of the 361 traffic zones of SMPA. The estimated results from the model were compared with the real values of 1997 data set using the Kolmogorov-Smirnov (K-S) non-parametric statistic test. The main conclusion is that the hypothesis was confirmed in 92.2% of the SPMA traffic zones

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-05-04T15:21:39Z No. of bitstreams: 1 Vinícius Tocantins Marques_.pdf: 1798612 bytes, checksum: 644619b1572a14e55b710812ab705ff0 (MD5) / Made available in DSpace on 2016-05-04T15:21:39Z (GMT). No. of bitstreams: 1 Vinícius Tocantins Marques_.pdf: 1798612 bytes, checksum: 644619b1572a14e55b710812ab705ff0 (MD5) Previous issue date: 2016-03-10 / Nenhuma / O uso de aplicações que padronizam as informações utilizadas em emergências médicas é uma das grandes ferramentas de apoio para as equipes de médicos plantonistas neste novo século. A Computação Ubíqua e a Ciência de Situação são elementos de evolução para aplicações computacionais em hospitais. Mais especificamente, a aplicação que consegue correlacionar dados de redes heterogêneas em prol do sucesso do atendimento médico, produz uma ampla rede de colaboração. Sustentado nesse conceito, o paciente em atendimento poderá usufruir de opiniões de uma ampla gama de médicos especialistas, todos a favor do seu bem estar. No geral o que se tem de resultado das buscas são trabalhos que abordam os conceitos de formas separadas. Nesse âmbito, o presente trabalho propõe o desenvolvimento de um modelo colaborativo com suporte à troca de informações entre equipes médicas plantonistas utilizando Ciência de Situação. O modelo visa utilizar recursos de computação ubíqua para melhorar a inserção de dados relevantes na aplicação, bem como otimizar a saída de dados em dispositivos móveis. Como contribuição científica, o modelo proposto emprega inferências computacionais mediante o uso de ciência de situação no intuito de melhorar a tomada de decisão médica e suportar a colaboração entre as equipes médicas. O modelo proposto realizou duas avaliações, sendo uma através de estudo de caso e a outra referente à usabilidade. As avaliações atestaram que o Doctor Collab alcançou uma média de aceitação de 86,9% utilizando o modelo TAM para verificar o grau de assentimento da aplicação frente aos médicos plantonistas. Desta maneira pode-se indicar que o modelo proposto é coerente com as Hipóteses identificadas. / Technological applications used in medical emergencies is one of the greatest support tools for attending physicians teams in this new century. The Ubiquitous Computing and the Situation Awareness are evolving elements for computer applications in hospitals. Specifically, the application that is able to correlate data from heterogeneous networks to improve the success of health care, produces a wide collaboration network. Beside that, the patient can benefit from various views of a wide range of medical specialists, all in favor of their welfare. Overall the results of researches are works that address the topics of different forms. One of the articles did not apply the concepts of ubiquitous computing in order to minimally interfere with the day-to-day medical team. In this context, this paper proposes the development of a collaborative model that supports the exchange of information between physicians medical teams using the Situation Awareness. The model aims to use ubiquitous computing resources to improve the inclusion of relevant data in the application, as well as optimize the data output on mobile devices. As scientific contribution, the proposed model employs computational inferences by using Situation Awareness in order to improve medical decision making and support collaboration between medical teams. The proposed model had two evaluations, one through case study and the other regarding the usability of the model. Evaluations show that the Doctor Collab reached an average of 86.9% acceptance using the Technical Architecture Modelling model to check the assent of application to the attending physicians. In this way it way be indicated that the proposed model is consistent with the identified assumptions.

Made available in DSpace on 2016-04-25T18:40:29Z (GMT). No. of bitstreams: 1 Carlos Roberto Souza Carmo.pdf: 2828308 bytes, checksum: 9d6c4f274815a70b85fff46e6fcbe5cd (MD5) Previous issue date: 2008-04-16 / This research aims to apply the methodologies of absorption costing, variable costing and activity based costing in an ostrich breeding undertake of Úberaba-MG, whose operational activity consists on ostrich incubation, raising, reraising and fattening for slaughtering, and also, for comparing the results obtained o identify the best costing methodology that adapts to this mentioned livestock farming activity, as it s the information provider for the decision taking. This subject was chosen after explaining studies that pointed out lack of information towards the wealth definition concerning specifically the accountancy, management and financial and economic control of this kind of livestock-farming business. To make this work happen, in the beginning, theorical basis on activity based costing (ABC), variable costing and absorption costing methodologies was taken into consideration. After that, the theorical basis on the ostrich breeding activity in Brasil was elaborated. On a third moment, the theorical basis on the methodology used on this research was realized, as it was the background for this single case protocol study. Finally, the application of costing methodologies mentioned in this work was presented, as well as the results obtained through the empirical investigation process. By the end of this work, it was possible to notice that the produced information set collected thru the application of each one of the mentioned methodologies could support the decision taking on different matters, according to specific objectives. It s pointed out that among those three applied costing methodologies, the activity based costing (ABC) produce greater number of relevant information for the general decision taking / O presente trabalho de pesquisa tem como objetivo aplicar as metodologias de custeamento por absorção, custeamento variável e custeamento baseado em atividades (ABC) em um empreendimento estrutiocultor da cidade Uberaba-MG, cuja atividade operacional consista na incubação, cria, recria e engorda de avestruzes para o abate e, ainda, comparar os resultados obtidos de forma a identificar aquela metodologia de custeamento que melhor adapte à atividade pecuária em questão, enquanto prestadora de informações voltadas para a tomada de decisão em geral. Este tema foi escolhido a partir de estudos exploratórios que permitiram constatar escassez de informações, concernentes à definição de riquezas, voltadas especificamente para a contabilidade, gestão e controle econômico e financeiro desse tipo de negócio pecuário. Para concretização deste trabalho, inicialmente, realizou-se o embasamento teórico sobre as metodologias de custeamento por absorção, custeamento variável custeamento baseado em atividades (ABC). Em seguida, elaborou-se o embasamento teórico acerca da atividade estrutiocultora no Brasil. Em um terceiro momento, realizou-se o embasamento teórico sobre a metodologia empregada para realização desta pesquisa, sendo que, este embasamento deu origem ao protocolo do estudo de caso único. Finalmente, realizou-se a apresentação da aplicação das metodologias de custeamento abordadas neste trabalho e, ainda, a apresentação dos resultados obtidos através do processo de investigação empírica como um todo. Ao final deste trabalho foi possível constatar que o conjunto de informações produzidas a partir da aplicação de cada uma das metodologias abordadas suportaria a tomada de decisões de diferentes naturezas, de acordo com finalidades específicas. Salientando que, dentre aquelas três metodologias de custeamento aplicadas, o custeamento baseado em atividades (ABC) produziu a maior quantidade de informações relevantes para a tomada de decisão em geral

Made available in DSpace on 2016-04-25T18:40:31Z (GMT). No. of bitstreams: 1 Kazuyochi Tsurumaki.pdf: 521696 bytes, checksum: 912d104397ea951da960d0b3ce725646 (MD5) Previous issue date: 2008-06-02 / The study has as main objective explore the characteristics of the activities of services and understand how they should be handled by systems cost, as the scenario of the world economy in recent decades has led the service sector to a level higher than the sectors of industry and Agriculture. In other words, services are the activities that most grew in most developed and developing countries highlighting itself as an activity generator of wealth. Thus, it is necessary to the understanding of the major systems of cost and identifying the differences between the product service and product manufacturing. Through analysis of the system of funding of Ecosorb SA Tecnologia em Proteção Ambiental, object of case study, it was possible, using interviews, verification of documents and analysis of reports, understand premises, attributes and operation of the system costing adopted by the company. The economic development and globalization have created a competitive environment and therefore the market has become more disputed. In this environment, companies that have a need to control their costs have a competitive advantage and survival / O trabalho tem como principal objetivo explorar as características das atividades de serviços e entender como elas devem ser tratadas pelos sistemas de custeio, visto que o cenário da economia mundial nas últimas décadas tem levado o setor de serviços a um patamar superior aos setores da indústria e agricultura. Ou seja, os serviços são as atividades que mais cresceram na maioria dos países desenvolvidos e em desenvolvimento destacando-se como uma atividade geradora de riqueza. Para tanto, faz-se necessário o entendimento dos principais sistemas de custeio e a identificação das diferenças entre o produto serviço e o produto manufatura. Por meio da análise do sistema de custeio da Ecosorb SA Tecnologia em Proteção Ambiental, objeto de estudo de caso, foi possível utilizando-se de entrevistas, verificação de documentos e análise de relatórios, entender premissas, atributos e funcionamento do sistema de custeio adotado pela empresa. O desenvolvimento econômico e a globalização criaram um ambiente competitivo e consequentemente o mercado passou a ser mais disputado. Neste ambiente, as empresas que tiverem um controle preciso dos seus custos têm uma vantagem competitiva e de sobrevivência

隨著資訊科技與生產技術大幅進步，以及全球化及自由化下瞬息多變的競爭環境，經營者除了關注企業內部的議題外，亦需了解全球經濟發展趨勢與產業脈動，在競爭者與客戶回應之前，提出有效對策因應，如此才能在激烈的競爭中存續與發展，維持競爭力及提升經營績效。因此，現今企業勝出的核心關鍵不再單純依賴規模與效率，而是如何發揮創意，找出新的競爭定位，並藉助資訊快速運算及不斷增強的商業智慧功能來改善企業本身的經營條件，甚或尋求新的商業模式。 個案公司是一家電子零組件製造與銷售公司，主要產銷連接器、軟性排線及線材組件。和大多數公司一樣，個案公司目前正面臨全球化競爭帶來的挑戰。處於原物料及人力成本持續上漲的壓力，以及面對客戶少量多樣客製化的產品需求與愈趨繁複的出貨要求下，個案公司之產品毛利愈來愈低。為解決這些經營上的問題，個案公司期待運用ERP資訊系統客製「商品計價作業」來反映成本上漲對產品報價的變動，並藉此快速且適度反應到對客戶的報價上，以期提升經營彈性，因應市場變化。 本研究從個案公司為了因應市場變化而建置資訊系統，以期快速且正確的反映產品報價的需求出發，首先針對個案公司，應用企業流程資訊有機體(Process-Wide Information Organism, PWIO)分析模式，重現及檢視個案公司銷售流程，並結合時間導向的作業基礎成本制求算出客戶最終毛利，據此重分類客戶屬性，並提出對應之銷售策略及對資訊系統需求之反思與建議。 關鍵字：企業流程資訊分析模式、顧客利潤分析、時間導向作業基礎成本制度 / Information technology and manufacturing techniques are greatly improved by days. The globalization and liberalization make industrial competition fierce and ever-changing. Under such circumstances, the company managements can not only focus on internal topics but should observe the global economic development trend and also the commercial and industrial variety. They should put forward solution strategies to deal with the responses of competitors and requests of customers. Only then can they keep competition power and enhance the operation profit to continue sustainable operation and development in the sharp competition. Therefore the key success factor today is not to depend on operation scale and efficiency only but to bring creativeness into full play to find the competition advantage of the company. In addition, they should improve management conditions by means of rapid information operation and ever-growing business intelligent features or to create new business model. A case company is a component manufacturing and sales company. Its main products are connectors, flexible flat cable and wire harness. Facing the severe global competition as the others, the company is challenged by margin issue due to increasing cost of raw material and labor, customized products requests with high-mix/ low-volume. To conquer this business issue, the case company plans to utilize ERP to build up the “Product Pricing Program” to re engineer the pricing methodology by reflecting the increased cost in the quotations to customers. The pricing process can enhance the operation efficiency to respond to the variety market changes. To deal with the market changes, the case study is aimed to establish effective information system for the purpose of responding rapidly and precisely to pricing decision. The research reviews and inspects the sales flow of the case company by Process-Wide Information Organism (PWIO). It also combines the time-oriented activity base costing (ABC) to forecast the final gross profit of customers. Based on this, the case company could re-categorize the customer segmentation and put forward related sales strategy and enhancement on the demand of information system. Key words: Process-Wide Information Organism (PWIO); Customer profitability analysis; Time-Driven Activity-Based Costing

Die Wettbewerbssituation hat sich für Banken in den vergangenen Jahren deutlich verschärft. Auf höhere Kundenerwartungen hinsichtlich Preis und Qualität, sowie auf steigende Betriebskosten müssen Banken mit einer klaren Kundenorientierung und einem effizienten Kostenmanagement reagieren. Das in der Arbeit dargestellte Konzept des Target Cost and Quality Management (TCQM) beruht auf den Grundüberlegungen des Target Costing, wird jedoch zu einem integrierten Instrument der Planung und Steuerung der Kosten und der Qualität von Bankleistungen ausgebaut bzw. adaptiert. In der Arbeit werden zunächst vor dem Hintergrund verschiedener Auffassungen in der Literatur bezüglich des Charakters und der Systematisierung von Bankleistungen das Verständnis der Bankleistung thematisiert. Im Anschluß daran werden die für das TCQM grundlegenden Konzepte des Target Costing und des Total Quality Management/Quality Banking erläutert und daraus ein grobes Phasenmodell des TCQM abgeleitet. Dieses Phasenmodell wird in einen strategischen Rahmen eingebettet. Nachfolgend wird, aufbauend auf einer allgemeinen Darstellung des Prozesses der marktorientierten Bankleistungs-/Prozeßgestaltung, die Festlegung von Preis-, Qualitäts- und Kostenzielen detailliert erläutert. Grundlage für eine marktgerechte Zieldefinition ist die Identifikation und Bewertung von Kundenanforderungen. Für den konkreten Einsatz der in der Arbeit dargestellten Instrumente und Methoden ist insbesondere die Differenzierung der Kundenanforderungen nach Basis-, Leistungs- und Begeisterungsanforderungen sowie nach merkmals- bzw. ereignisorientierten Anforderungen relevant. Mit Hilfe verschiedener, aufeinander abgestimmter Tabellen können dann konkrete Ziele abgeleitet werden. Den Ausführungen zur Zielfestlegung schließt sich eine Darstellung von Methoden zur Unterstützung der Zielerreichung an. Ein Schwerpunkt wird auf das bankspezifische Prozeßkostenmanagement aufgrund seiner erfolgskritischen Bedeutung für das TCQM gelegt.

Η διατριβή αναφέρεται στην ανάπτυξη μίας Μεθοδολογίας Ενοποίησης Εργαλείων Διοίκησης (Μ.Ε.Δ.Δ.) για την επίλυση προβλημάτων που παρουσιάζονται στον τομέα της υγείας, τα οποία αναφέρονται αφενός στη χωροθέτηση μονάδων υγείας και αφετέρου στην οργάνωση και διαχείρισή τους. Η καινοτομία της διατριβής αυτής είναι ότι αντιμετωπίζει τα προβλήματα αυτά σαν προβλήματα της μορφής ‘αιτία-κατάσταση-αντιμετώπιση’, δηλαδή προτείνει την ανάλυση των αιτιών (για παράδειγμα ανάλυση παραγόντων κινδύνου για τη δημιουργία Οξέος Στεφανιαίου Συνδρόμου) που οδηγούν σε μία κατάσταση (Οξύ Στεφανιαίο Σύνδρομο) και μετά χρησιμοποιεί αυτή την ανάλυση για την αντιμετώπιση των καταστάσεων (χωροθέτηση, οργάνωση και διαχείριση μονάδων καρδιαγγειακών νοσημάτων). Η Μ.Ε.Ε.Δ. βασίζεται στην ενοποίηση μεθόδων από τα πεδία της Επιχειρηματικής Νοημοσύνης (Business Intelligence), της Επιχειρησιακής Έρευνας και της Κοστολόγησης, με σκοπό αρχικά την εξαγωγή κανόνων για την εύρεση αιτιών που δημιουργούν μία κατάσταση, στη συνέχεια την αντιμετώπιση αυτής της κατάστασης με βάση τους εξορυγχθέντες κανόνες και τέλος την οργάνωση των λειτουργικών μονάδων που δημιουργήθηκαν για την αντιμετώπιση της κατάστασης. Αρχικά, χρησιμοποιούνται τρεις μέθοδοι του επιστημονικού πεδίου Εξόρυξης από Δεδομένα (data mining): οι κανόνες συσχέτισης (association rules), ταξινόμησης (classification rules) και ομαδοποίησης (clustering rules) ως τεχνικές εύρεσης ισχυρών κανόνων, δηλαδή αιτιών που δημιουργούν την κατάσταση. Στη συνέχεια, χρησιμοποιείται η ανάλυση χωροθέτησης (location analysis) από το πεδίο της επιχειρησιακής έρευνας, προκειμένου να χωροθετηθούν λειτουργικές μονάδες. Η τεχνική της προσομοίωσης (simulation) εφαρμόζεται, προκειμένου να εξετάσει σενάρια σχετικά με τη δομή και τους απαιτούμενους πόρους των μονάδων. Κατόπιν, η τεχνική της κοστολόγησης με βάση τις δραστηριότητες (Activity-based costing) χρησιμοποιείται για την κοστολόγηση των υπηρεσιών της μονάδας, ενώ η μέθοδος OLAP (On-line analytical processing) εφαρμόζεται για την παρακολούθηση της λειτουργίας της μονάδας και για τη λήψη στρατηγικών αποφάσεων και διορθωτικών μέτρων. Η εργασία αυτή προτείνει την οργάνωση των μεθόδων που αναφέρθηκαν με μία συγκεκριμένη ροή, ώστε κανείς να οδηγείται σε μία ολοκληρωμένη λύση τέτοιων πολύπλοκων προβλημάτων. / The thesis is concerned with the development of a methodology for solving a variety of problems in healthcare management, which refer to the location of health units, as well as their organization and management. The proposed methodology deals with these kinds of problems as problems of the form ‘cause-state-treatment’, which means that it proposes the analysis of the causes (for example risk factors associated with cardiovascular disease) which result in a state (cardiovascular disease) and then it uses this analysis to deal (treat) with the state (situation) (location, organization and management of Heart Disease Centers). The proposed methodology is based on the integration of various methods and techniques from the fields of Business Intelligence, Data Mining, Operational Research and Costing. Initially, the methodology extracts rules, which represent the causes that create a state, then it tackles the state (situation) based on the extracted rules, and finally it organizes the operational units, which are developed in order to deal with the state (situation). Thus, at the fist stage three data mining techniques are used: association rule mining, classification rules and clustering, as techniques for discovering strong rules in databases, that is, causes that lead to a state. Following, location analysis is used, intending to locate operational units, based on the quantitative results of the first stage. Simulation is used with the aim to examine alternative scenarios regarding the structure and the required resources (human resources as well as technology requirements) of the units. Then, activity-based costing is used to assess the efficiency of the health care technology. Finally, OLAP (On-line analytical processing) is applied in order for the health care managers to monitor the operations of the unit, as well as undertake corrective measures and finally aid decision making. The thesis proposes the organization of the aforementioned methods with a particular flow, so as the decision maker is led to an integrated solution of such complex health care management problems.

Herkömmliche Zytostatika greifen vornehmlich in den Zellzyklus ein und somit werden Zellen mit hoher Proliferationsrate geschädigt. Allerdings fallen hierunter nicht ausschließlich Krebszellen, sondern auch gesunde, schnell proliferierende Gewebearten. Auf Grund dessen verursacht eine klassische Chemotherapie schwerwiegende Nebenwirkungen. Neuere Therapieansätze greifen daher geno- sowie phänotypischer Unterschiede zwischen malignen und gesunden Zellpopulationen auf und können selektiv den zytotoxischen Wirkstoff in die Tumorpopulation einbringen. Dazu werden sogenannte Prodrug-Konzepte verfolgt, bei denen ein möglichst „untoxisches” Prodrug gezielt im entarteten Gewebe enzymatisch zum zytotoxischen Wirkstoff (Drug) aktiviert wird. In diesem Rahmen werden Substrate für die Antibody-Directed Enzyme Prodrug Therapy (ADEPT) hergestellt. Bei diesem Konzept wird eine hohe Tumorspezifität durch Konjugate aus Enzymen und Antikörpern erlangt, indem das Immunglobulin selektiv an tumorassoziierte Antigene bindet und durch das konjugierte Enzym die Drugfreisetzung ermöglicht wird. Die natürlichen zytotoxischen Antibiotika (+)-CC 1065 und (+)-Duocarmycin SA dienen hierbei als Leitstrukturen für die Synthese entsprechender Prodrugs. Im Rahmen der vorliegenden Arbeit wurden insgesamt zwei neue Duocarmycin-analoge Prodrugs sowie neun neue seco-Drugs synthetisiert, wobei vier Vertreter eine terminale Alkinfunktion aufweisen. Für die Darstellung der Prodrugs wurden auf die Galaktose als Glykosideinheit zurückgegriffen. Zudem wurde ein neuartiges dimeres seco Drug hergestellt, das aus zwei pharmakophoren Einheiten sowie einem verbrückenden Linker mit Alkineinheit besteht. Die jeweiligen Substanzen wurden auf ihre In-vitro-Zytotoxizitäten sowie die Eignung für eine Anwendung im ADEPT-Ansatz evaluiert. Neun der neuen Duocarmycin-Analoga wurden in Form von seco- und Prodrugs wurden im Rahmen des aktivitätsbasierten Protein-Profilings untersucht. Hierbei konnte die Aldehyddehydrogenase 1 als wichtiges Angriffsziel der Duocarmycin-Familie verifiziert werden.