The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.

The aim of this thesis was to provide manager of a particular e-shop a practical overview of the current state of strategic and operational management and to suggest possible solutions to discovered imperfections. Within the analysis of the current state following assessments has been accomplished: evaluations of company's vision, related goals, design and implementation of the strategy, organizational structure and set of procedures in the company, analysis of jobs activities and full time equivalent analysis. In addition, key business processes of the community e-shop have been mapped with employees and costs were assigned to their various activities, thereby to obtain quantification of the average cost per order. Steps were designed to optimise key processes to improve e-shop's operational efficiency.

This thesis deals with the application of Business Intelligence (BI) to support the corporate performance management in ISS Europe, spol. s r. o. This company provides licences and implements original software products as well as third-party software products. First, an analysis is conducted in the given company, which then serves as basis for the implementation of the BI solution that should be interconnected with the company strategies. The main goal is the implementation of a pilot BI solution to aid the monitoring and optimisation of corporate performance. Among secondary goals are the analysis of related concepts, business strategy analysis, strategic goals and systems identification and the proposition and implementation of a pilot BI solution. In its theoretical part, this thesis focuses on the analysis of concepts related to corporate performance and BI implementations and shortly describes the company together with its business strategy. The following practical part is based on the theoretical findings. An analysis of the company is carried out using the Balanced Scorecard (BSC) methodology, the result of which is depicted in a strategic map. This methodology is then supplemented by the Activity Based Costing (ABC) analytical method, which divides expenses according to assets. The results are informational data about which expenses are linked to handling individual developmental, implementational and operational demands for particular contracts. This is followed by an original proposition and the implementation of a BI solution which includes the creation of a Data Warehouse (DWH), designing Extract Transform and Load (ETL) and Online Analytical Processing (OLAP) systems and generating sample reports. The main contribution of this thesis is in providing the company management with an analysis of company data using a multidimensional perspective which can be used as basis for prompt and correct decision-making, realistic planning and performance and product optimisation.

As questões ambientais são variáveis estratégicas para as organizações do século XXI, pois pressionadas pela legislação ambiental com nível de exigência crescente - exigindo responsabilidades cada vez maiores para as fases finais do ciclo de vida dos produtos - e a sociedade não mais aceitando os custos dos impactos ambientais causados pela ação industrial - as externalidades - impulsionam as empresas a melhorar o desempenho ambiental de seus produtos e processos. É neste ambiente de mudanças que se torna necessário aos gestores e àqueles que tomam decisões conhecer e evidenciar os gastos ambientais em todo o ciclo de vida dos produtos comercializados. Por estes motivos apresentados é que este trabalho trata da evidenciação dos gastos ambientais no ciclo de vida do produto através da aplicação do método de custeio baseado em atividades e subsidiada pela realização de uma pesquisa-ação em uma empresa do setor eletrônico. A escolha do setor eletrônico se deve ao fato de que ao longo dos últimos 5 anos a legislação ambiental internacional de forma impositiva obrigou as companhias a alterar a composição de produtos - pelo banimento de diversas substâncias tóxicas, e a mudar processos - instituição obrigatória de índices de reciclagem por exemplo. Toda esta revolução foi acompanhada de perto pelo pesquisador, por isso a escolha da pesquisa-ação como metodologia, pois propiciou a modelagem de uma proposta de um método para a evidenciação dos gastos ambientais em todo o ciclo de vida do produto. / The environmental questions are strategical variables for the organizations in this century, therefore pressured by the increasing requirement level of the environmental legislation - which demands more responsibilities from the final phases of the products lifecycle - and the society, which is no longer accepting the costs of environmental impacts caused by the industrial actions - the externalities -, stimulating the companies to improve their products and processes environmental performance. This changing situation is the place where managers and other decision makers are asked to know and to evidence the environmental costs in all their traded products. It is because of these reasons that this work deals with the discovery of evidences of environmental costs in products lifecycle, by means of an application of the activity-based cost method, carried out according to the action research methodology in a company of the electronic segment. The choice of the electronic segment is due to the fact that in the last five years the international environmental legislation compelled these companies to change their products composition - by means of banishment of diverse toxic substances, and also to change their processes - by means of the institution of higher recycling rates, for example. All this revolution was closely followed by the researcher. This fact can explain the choice of action research methodology, which provided the proposal of a method for the evidence discovery of environment costs in the product lifecycle.

El arándano es un fruto que se está desarrollando en el Perú, con un gran incremento en las exportaciones, el presente trabajo se dirige a las empresas Mypes en Cañete. Estas empresas que están comenzando el negocio no saben cómo gestionar sus costos, haciendo que tengan gastos innecesarios y tomando malas decisiones, es por ello que a través de la siguiente investigación hemos desarrollado la metodología ABC, con el fin de que su gestión pueda mejorar, haciendo a las empresas más competitivas en el mercado. / The blueberry is a fruit that is being developed in Peru, with a great increase in exports, this work is aimed at Mypes companies in Cañete. These companies that are starting the business do not know how to manage their costs, causing them to have unnecessary expenses and make bad decisions, that is why through the following research we have developed the ABC methodology, in order that their management can improve, making most competitive companies in the market. / Tesis

This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.

The study investigated the Impact of Activity-Based Teaching Method (ABTM) on students’ academic performance in basic science at Junior Secondary Schools in Katsina Metropolis, Nigeria. Three research questions and three research hypotheses were formulated to guide the researcher in the conduct of the research. The study randomly sampled three hundred and thirty (330) out of nine thousand and six (9,006) Junior III Basic Science Students. Three of the randomly selected schools were placed as experimental control groups. A total of one hundred and sixty five (165) students were randomly sorted out, each way, to constitute the experimental and control groups. A quasi-experimental pre-test-post-test research design was used for the study. A pre-test was administered to ascertain the equivalence of the two groups. The study subjects in the experimental group were taught a number of concepts enshrined in environmental management for sustainability using the assets in activity-based teaching method; the control group was taught the same content using the lecture method for eight weeks. The students were subjected to “Basic Science Achievement Test” (BSAT); this instrument provided data for addressing the research questions and hypotheses raised in the study; the hypotheses were tested using SPSS version 20.0 packaged at 0.05 level of significance; t-test for independent samples was used to test the hypotheses. The study revealed that basic science students taught using activity-based teaching strategy performed significantly higher than their counterparts who were only taught using lecture method; similarly, there was significant difference in the academic performance of males, as compared to female students; similarly the students exposed to activity-based teaching strategy demonstrated a higher retention ability indices in the learning of basic science concepts, as compared to their colleagues who were exposed only to the lecture method. The study recommended that teachers should employ activity-based teaching methodology (ABTM) in teaching concepts in basic science at Junior Secondary Schools in order to enhance academic performance and retention of the content that was taught. The study further recommended that there should be provisions in schools of facilities, provisions and equipment which are vital for effective implementation of activity-based teaching method (ABTM). / Curriculum and Instructional Studies / D. Ed. (Didactics)

No description available.

This is a thesis in the field of information design with a spatial design focus. The purpose of the study has been to investigate how methods and theories in information design can be applied to communicate and inform activity zone functions in activity-based outdoor offices within the spatial form of the room.  The methodological work includes a physical site analysis, one survey, interviews and workshops, and a scenario-based evaluation. The methods conducted to examining users’ attitudes towards study-related work in an outdoor environment, analyze demands and needs of activity zones and investigate different spatial forms’ informative attributes, what they communicate and why. Together with support from collected empirical evidence and relevant theories, a design has been created that exemplifies an activity-based outdoor office for university students, focusing on the use of informative spatial forms. This to facilitate a correct use of space and to enable a good working environment. The idea is to create a spatial design that guides users with a communicative spatial form of the room towards the appropriate activity zone. / Denna studie är ett examensarbete inom informationsdesign med inriktning rumslig gestaltning. Syftet med studien har varit att undersöka huruvida metoder och teorier inom informationsdesign kan tillämpas för att aktivitetszoner i ett aktivitetsbaserat utomhuskontor ska kunna kommunicera och informera dess funktion med hjälp av rumsformer. Studien inkluderar ett metodiskt arbete som innefattar en fysisk platsanalys, enkätundersökning, semistrukturerade intervjuer och workshops samt en scenarioutvärdering. Metoderna genomfördes med syfte att undersöka användarnas attityder gentemot studierelaterat arbete i utomhusmiljö, efterfrågan och behov av aktivitetszoner, samt vad olika rumsformer kommunicerar och varför.Baserat på teori kombinerat med insamlade data och empiri, har ett gestaltningsförslag tagits fram som exemplifierar utformningen av ett aktivitetsbaserat utomhuskontor för högskolestudenter, med fokus på användningen av informativa rumsformer. Detta för att kontorsformen ska kunna brukas enligt korrekt syfte och därmed möjliggöra en god arbetsmiljö som både verkar funktionellt i den mening att de tillmötesgår användarbehoven, samtidigt som rumsformen ska vägleda användarna till sin plats i det nya rummet.

The work environment in Activity-based working (ABW) should be adapted based on the needs and activities that the business requires. Employees lack their own place and are expected to move depending on the task. The working method entails flexibility for both the organization and the employees. The development of digitalization in society has contributed to why ABW has become increasingly popular. Implementation procedure is perceived to influence the outcome and acceptance of the working method. The expectations with ABW are that strengthened self-leadership and increased responsibility will promote productivity and efficiency. This study has a qualitative approach and aims to identify factors that influence the design and implementation of ABW in a public organization. With the help of an abductive approach, the results of the study have emerged. The empirical material was collected through three semi-structured interviews and an online survey. Each of the respondents were involved in the transformation process and the implementation of ABW at “Framtidens arbetsplats” in Skellefteå municipality. The study intends to provide a deeper explanation regarding which factors have been prominent and what effects they have led to. The previous research in the subject contributed to the direction of the study and resulted in three main areas: The transformation process, design and custom-built as well as management and control. The empirical material was analyzed and compared against the theoretical frame of reference. The results show that the respondents' experience of ABW varied, but with a predominantly positive response. ABW was implemented to streamline the use of premises, but that was not communicated to the employees. Participation has been expressed as an important factor throughout the process, but it can also be perceived as involuntary and that the concept is forced on the employees. The working method is adapted to the modern mobile generation and can be seen as discriminating against those who are not as receptive. ABW can not only be introduced at the start since it appears that maintaining and updating are important factors. How employees accept the working method largely depends on managers' views and actions and the corporate culture. According to the results trust-based leadership is applied to the “Framtidens arbetsplats”, which is required because controllability decreases with ABW. Weaknesses in design have been identified since it does not meet everyone's needs based on their tasks. To talk undisturbed is a need that has emerged as an important factor, since classified information is part of their work. Social relations in the workplace are expressed as having been strengthened and weakened. Many expressed social distancing as an effect of ABW, which in turn has created a nesting behavior. It appears that work from home is appreciated, which we believe will affect ABW. This is therefore a proposal for research in future studies. / Aktivitetsbaserat arbetssätt (ABW) bygger på att arbetsmiljön är anpassad utifrån de behov och aktiviteter som verksamheten kräver. Medarbetarna saknar egen plats och förväntas förflytta sig beroende på arbetsuppgift. Arbetssättet medför flexibilitet både för organisationen och medarbetarna. Den utvecklade digitaliseringen i samhället har bidragit till att arbetssättet blivit alltmer populärt. Tillvägagångssättet vid implementering upplevs påverka utfallet och acceptansen av arbetssättet. Förväntningarna med ABW är att ett förstärkt självledarskap och ökat ansvarstagande ska främja produktivitet och effektivitet. Studien utgår från en kvalitativ ansats och syftar till att identifiera vilka faktorer som påverkar utformningen och genomförandet av ett aktivitetsbaserat arbetssätt i en offentlig organisation. Med hjälp av ett abduktivt förhållningssätt har studiens resultat vuxit fram. Det empiriska materialet samlades in genom tre semistrukturerade intervjuer samt en enkät. Samtliga respondenter var delaktiga i förändringsprocessen och införandet av ABW på “Framtidens arbetsplats” på Skellefteå kommun. Studien ämnar ge en djupare förklaring till vilka faktorer som varit framträdande och vilka effekter det medfört. Den tidigare forskningen inom ämnet bidrog till studiens riktning och resulterade i tre huvudområden: Förändringsprocessen, design och utformning samt styrning och kontroll. Det empiriska materialet analyserades och jämfördes mot den teoretiska referensramen.  Resultatet visar att respondenternas upplevelse gentemot det aktivitetsbaserade arbetssättet varierade, men med en övervägande positiv respons. Beslutet att implementera ABW var att effektivisera lokalutnyttjandet men det var inte vad som förmedlades till medarbetarna. Delaktigheten har uttryckts som en viktig faktor under hela processen men kan uppfattas som ofrivillig, vilket kan ses som att konceptet pressats ut på medarbetarna. Arbetssättet anpassas till den moderna mobila generationen och kan ses diskriminerade mot den som inte är lika mottaglig. Att arbetssättet underhålls samt hålls aktuellt och inte enbart introduceras vid starten har framkommit som en viktig faktor. Hur medarbetarna anammar arbetssättet beror till stor del på chefers synsätt och agerande samt företagskulturen. Resultatet visar att ett tillitsbaserat ledarskap tillämpas på “Framtidens arbetsplats”, vilket krävs eftersom kontrollbarheten minskar med ABW. Svagheter i utformningen har påvisats då den inte uppfyller allas behov baserat på deras arbetsuppgifter. Behovet att prata ostört är något som framkommit som en viktig faktor, då verksamheten behandlar sekretessbelagda uppgifter. De sociala relationerna på arbetsplatsen uttrycks både ha förstärkts och försvagats. Många påpekar social distansering som en effekt av ABW vilket i sin tur skapat ett ockuperingsbeteende. Det har framkommit att hemarbete uppskattas vilket vi anser kan påverka ABW. Detta är därav ett förslag som kan undersökas i fortsatta studier.