The study was looking at achieving more cost-effective implementation of the Eastern Cape Thicket Rehabilitation Project. Project management has been identified as a key for a proper implementation of any kind of work. For project management to be effective, individual learning and development of project managers is of paramount importance. An improved communication process is vital, that clearly specifies objectives if any success will be achieved. A proper and structural way of addressing change is a need, so that no unnecessary delays are experienced. A need is there for processes to be streamlined to avoid duplications as they are unnecessary costs. Employees need to be given an opportunity to have their ideas looked at, a way of testing if they really have been empowered. The important thing is that their views must speak to the standards of the project. Reductions in costs are a must for more communities to benefit in the project. Continuous improvement is the way forward.

Práce se zaměřuje především na cenovou kalkulaci, resp. kalkulaci pojistného, v životní pojišťovně. Jsou v ní uvedeny a porovnány dva hlavní typy kalkulace pojistného využívané v pojistné matematice. V další části je rozebrána progresivní metoda kalkulace Activity based costing. Kalkulace touto metodou je na modelovém příkladě porovnána s tradiční kalkulací. Na závěr je spočítáno pojistné produktů při použití tradiční kalkulace a s využitím metody Activity based costing.

Práce se zabývá stanovením hodnoty projektu pro účely přijetí investičního rozhodnutí. Jedná se o interní projekt implementace metodiky activity based costing (ABC/M) v konkrétní společnosti. Pro stanovení hodnoty je využita metodologie reálných opcí. V první části práce je uveden kontext investičního rozhodování a reálných opcí a dále základní principy ABC. V druhé části práce jsou nastíněny přínosy ABC a je proveden výpočet hodnoty projektu na základě definovaného modelu.

Práce se zabývá stanovením hodnoty projektu pro účely přijetí investičního rozhodnutí. Jedná se o interní projekt implementace metodiky activity based costing (ABC/M) v konkrétní společnosti. Pro stanovení hodnoty je využita metodologie reálných opcí. V první části práce je uveden kontext investičního rozhodování a reálných opcí a dále základní principy ABC. V druhé části práce jsou nastíněny přínosy ABC a je proveden výpočet hodnoty projektu na základě definovaného modelu.

The high cost of emergency department (ED) care is often viewed as an area for achieving cost savings through reduced utilization for inappropriate conditions. The implementation of outpatient prospective payment for Medicare ED patients heightens scrutiny of costs and utilization in the ED versus primary care settings. Data from hospital clinical records, financial records, and a provider survey was used to develop a costing methodology and complete a comparative analysis of the cost of care for three diagnoses by setting. Total costs were significantly higher in the ED due primarily to differences in ancillary tests and prescription drugs ordered.

This paper examines activity-based costing (ABC) as a tool for organizational learning. More specifically, it is suggested that ABC can help business organizations engage in adaptive as well as generative learning. ABC facilitates adaptive learning by supporting continuous improvement and the management of existing knowledge. It facilitates generative learning by supporting the development of a learning culture and the social context in which new mental models can be developed. Important guidelines for implementing ABC to enhance organizational learning are distilled from a mini case study of a health care services provider.

Today, organisations are faced with drastic economic challenges which include, the global financial crisis, credit crunch, globalisation and increased competitive forces. As market share shrinks, organisations strive to find new customers, and increase its bottom line, by adequately managing costs. The objective of cost management practices is to ensure that organisations have a true understanding of costs, so that it can continuously make the right decisions with regards to product mix, price and market. This research uses a qualitative methodology to uncover how the South African banks currently use costing principles. This is achieved through semi-structured long interviews with individuals, who are directly responsible for this function within their respective organisation. <p.The conclusion offers a conceptual cost management framework, which is made up of a number of key models to assist an organisation mature in their cost management practices. It is evident from this research that the banks in South Africa are relatively immature; therefore, they require a focus on efficient and effective cost management practises. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

Interior walls are one of the biggest environmental culprits in office renovations. With this project I want to consider a new way to radically alter the layout of public spaces without producing waste.  The purpose of this project is to investigate the potential for using brickwork as an inspiration for adaptable walls in offices and public spaces. I will explore how sustainable, lightweight materials such as hemp or wool can be used to create lightweight “bricks” with acoustic properties. These bricks are assembled in an accordion-like structure that allows the wall to be extended, folded and to create various shapes.  By rethinking the interior wall, I have created a circular system of semi-permanent walls that can transform offices, workspaces and meeting rooms at will, and allows for an affordable and sustainable alternative to costly and disruptive renovations. With a leasing system the walls are part of a circular business model. Using brickwork as an inspiration, and a way to connect innovations to architectural history, this project explores the possibilities inherent in the modularity of bricks.

Dagens arbetsmarknad är i ständig förändring och den aktivitetsbaserade arbetsplatsen (ABW) har ökat i popularitet de senaste åren. ABW kännetecknas av olika arbetszoner som anpassas utifrån arbetsuppgifternas olika krav. Inom denna kontorstyp har den anställde inte ett personligt skrivbord utan ändrar istället plats beroende på uppgiften. Syftet med denna studie är att undersöka medarbetares erfarenheter av sociala faktorer som påverkar relationer på lång sikt på arbetsplatsen efter implementeringen av ABW. Denna studie fokuserar på långsiktiga effekter eftersom flera tidigare studier har undersökt kortsiktiga konsekvenser av ABW. Detta gjordes genom att genomföra nio intervjuer med medarbetare från en stor offentlig organisation i Sverige. De långsiktiga begränsningar och möjligheter som är förknippade med ABW analyserades med de teoretiska begreppen i den aktivitetsbaserade flexibla kontorsmodellen (A-FO-M). Resultaten visar att medarbetarna rörde sig i ett större socialt sammanhang och att relationerna mellan kollegor som inte tillhör samma team hade förbättrats och att kommunikationen generellt hade förbättrats. Det fanns delade meningar om förhållandet till kollegor inom samma team. Majoriteten upplevde att relationen mellan kollegorna förbättrades medan andra upplevde att den minskade. Studien visade också att ABW skapade möjligheter för medarbetare med arbetsuppgifter som innebar mycket samarbete och informationsutbyte eftersom det underlättar den typen av arbete och att chefer spelade en viktig roll för att upprätthålla teamsammanhållningen. Sammanfattningsvis gjorde zonerna det möjligt för anställda att reglera och kontrollera sina sociala relationer.

A research report submitted by in partial fulfilment of the requirements for the degree of Master of Commerce, University of the Witwatersrand, 2019 / Black Economic Empowerment (BEE) legislation was introduced in South Africa to combat the significant modern-day racial inequality caused by Apartheid. While social returns are the primary objective of BEE, one must assess whether compliance with this legislation has also yielded financial returns. Prior studies have mainly focused on the effect of the composite BEE Scorecard on performance, and have produced inconclusive and conflicting results. This study therefore aims to gain further insight into the impact of the BEE scorecard by isolating the influence of each element of the BEE scorecard on performance. A quantitative study was undertaken using Johannesburg Stock Exchange-listed firms as the population. A multivariate panel regression analysis was performed using return on assets (ROA), return on equity (ROE) and share returns (SHR) as proxies for performance over the period 2011 to 2017. The final sample translated into 346 company-year observations for the ROA and ROE models, and 381 for the SHR model. Initial analyses evidenced a strong positive correlation between ROA/ROE and Employment Equity. The regression analyses, which controlled for profitability, growth, asset utilisation, debt, size, industry and macro-economic factors, returned two significant findings. The Ownership element of the scorecard was positively associated with both ROA and ROE, while Socio-Economic Development was negatively associated with ROA. The findings from this study add to the body of BEE research that shareholders, managers and policy-makers can consider when making decisions about BEE policies. Ongoing research to further develop these findings will assist companies in supporting the movement for economic unity while maximising their own value creation. / PH2020