The goal of this thesis is to assess benefits of implemented quality management system in GEFCO ČESKÁ REPUBLIKA s.r.o. and to propose possibilities of its further improvements by analysis of data provided by the company. The work starts with the explanation of its theoretical background, methods and conclusions of the three reference studies then follow an overview of company's quality management system, trends in selected indicators and the identification of tangible benefits of implementation using a questionnaire for comprehensive self-assessment according to ISO 10014. The ISO certification has had provably positive impacts, in the frame of a positive economic trend, particularly in the areas of customer focus and continual improvement. In the end author suggests, among other proposals for improvement, mainly to implement sophisticated intranet application and Balanced Scorecard.

The goal of the diploma thesis is to make analysis of the remuneration system and to identify motivation tools vhich are used by the company. The output of the diploma thesis is summary of areas which are motivated, reasonable and transparent for employees or not. As a part of the diploma thesis are improvement suggestions which are focus on problematical areas.

El actual proyecto surge a través de una necesidad, la cual es realizar un modelo de Arquitectura Empresarial del proceso de Compra de Prestaciones de Salud para la empresa estatal ESSALUD, con la finalidad de poder cubrir las inconsistencias que existen entre los procesos, usuarios, stakeholders, etc., las mismas que ocasionan pérdida de recursos, tiempo, además de afectar directamente la reputación y seriedad de la compañía. Así mismo, existe la necesidad de expandir la cobertura de los servicios de salud ofrecidos en el plano de una serie de restricciones financieras y políticas aplicadas por el gobierno de turno. De esta manera, gracias al desarrollo de la arquitectura empresarial para el proceso de compra de prestaciones de salud se puede optimizar y reducir los costos, gastos y tiempos utilizados actualmente en la entidad de salud; lo cual genera no solo un cuello de botella en el procedimiento general no solo internamente afectando al personal, sino, también, a la sociedad, pues existe actualmente un porcentaje muy alto de personas disconformes con el servicio que se ofrece. Para ello, es necesario que los procesos a los que se recurren esten correctamente definidos, de igual manera sus entradas, flujo interno y salidas, de tal manera que, al auditar estos procedimientos los números y estadísticas cuadren con el balance anual que se realiza para las entidades reguladoras de los presupuestos. / The current project comes through a necessity, which is to make a design model of the Enterprise Architecture Process Purchase benefits for the state company ESSALUD, in order to be able to cover the inconsistencies between processes, users, stakeholders, etc., the same that cause loss of resources, time, as well as directly affect the reputation and reliability of the company. Also, there is a need to expand the coverage of health services offered in terms of a number of financial and political restrictions imposed by the government. In this way, thanks to the development of the enterprise architecture for the process of buying health services in EsSalud, costs, expenses and time of use can be optimized and reduced at the health entity. Don’t make a change in this procedure generates not only a trouble in the general procedure, so it is not only internally affecting the staff, also affects to society, since there is a very high percentage of people that doesn’t like the service offered. For this, it is necessary that the processes that are used should be correctly define, as well as their inputs, the internal flow and outputs, this can generate that the numbers and the statistics match the annual balance that is made for the budgets regulatory entities. / Tesis

A transição para sustentabilidade nas grandes cidades representa um dos maiores desafios na atualidade. As cidades são os habitats mais modificados da Terra, projetados para usufruto quase que exclusivamente humano. A sustentabilidade em áreas urbanas torna-se ainda mais complexa considerando um futuro de previsão de mudanças climáticas. Neste sentido, a infraestrutura verde, com redes de espaços verdes interconectados que conservam valores naturais de um ecossistema, como parques, florestas, praças, hortas, arborização urbana e outras formas de paisagens naturais, cumpre papel significativo nas grandes cidades, provendo serviços ecossistêmicos (SE) e proporcionando bem-estar e qualidade de vida para os indivíduos. A megacidade de São Paulo, apesar do seu processo de urbanização que ocasionou perda significativa de sua cobertura vegetal, conta com áreas verdes como praças, jardins, parques e unidades de conservação que, embora distribuídos de forma irregular no território paulistano, cumprem papel importante na dinâmica cotidiana de seus cidadãos. Uma dessas importantes áreas verdes é o Parque Estadual das Fontes do Ipiranga (PEFI), localizado na zona sul. Considerando a importância desse terceiro maior fragmento florestal de Mata Atlântica na mancha urbana da cidade, esta dissertação apresenta e discute resultados de uma pesquisa cujo objetivo foi compreender os benefícios propiciados aos indivíduos pela área verde do PEFI, identificando SE providos e como estes reverberam em bemestar e qualidade de vida. O estudo privilegiou pesquisa exploratória, com uma abordagem quanti e qualitativa, incluindo revisão de literatura, pesquisa documental e realização de entrevistas, por meio de aplicação de questionário aos visitantes do parque. Os resultados revelam que os entrevistados têm plena concordância sobre os SE providos pelo PEFI e consideram de alta importância os chamados SE culturais. Para os visitantes, o SE cultural espiritual e o SE de regulação são os principais benefícios perceptíveis associados ao PEFI. Os dados mostram também que, entre as principais motivações para a visitação ao parque, estão recreação/lazer e apreciação da paisagem, considerando o potencial contemplativo, sobretudo do Jardim Botânico. Entre os entrevistados, há o reconhecimento de que essa área é importante para melhoria da qualidade ambiental da cidade. Além disso, o potencial restaurativo do parque, que promove redução de estresse, bem-estar e coesão social, e amplia a relação dos visitantes com a natureza, foi um importante aspecto levantado. Os resultados da pesquisa colaboram para o avanço do conhecimento técnico-científico sobre a importância da manutenção e ampliação da infraestrutura verde na cidade para provisão de SE e, sobretudo, para promoção de qualidade de vida para seus habitantes. / The transition to sustainability in large cities represents one of the greatest challenges for humanity. Cities are the most modified habitats on Earth, designed for almost exclusively human usage. Sustainability in urban areas becomes even more complex considering a future of climate changes. In this sense, green infrastructure, with networks of interconnected green spaces that conserve the natural values of an ecosystem, such as parks, forests, squares, gardens, urban forestation and other forms of natural landscapes, plays a significant role in large cities, providing ecosystem services (ES) and providing well-being and quality of life for individuals. São Paulo\'s megacity, despite its urbanization process that caused a significant loss of its vegetation cover, has green areas such as squares, gardens, parks and conservation units that, although distributed irregularly in the territory of São Paulo, play an important role in dynamics of its citizens. One of these important green areas is the Fontes do Ipiranga State Park (PEFI), located in the south zone. Considering the importance of this third largest forest fragment of Atlantic Forest in the city\'s urban area, this dissertation presents and discusses results of a research whose objective was to understand the benefits provided to individuals by the green area of the PEFI, identifying ES provided and how they reverberate in well-being and quality of life. The study focused on exploratory research, with a quantitative and qualitative approach, including literature review, documentary research and interviewing, through the application of a questionnaire to park visitors. The results reveal that the interviewees have full agreement on the ESs provided by the PEFI and consider the socalled cultural ESs of high importance. For visitors, the spiritual cultural ES and the ES of regulation are the main perceived benefits associated with the PEFI. The results also point out the main motivations for visitation are recreation / leisure and the appreciation of the landscape, considering the contemplative potential, especially of the Botanical Garden. Among the interviewees, there is the recognition that this area is important to improve the environmental quality of the city. In addition, the park\'s restorative potential, which promotes the stress reduction, well-being and social cohesion, and broadens the relationship of visitors with nature, was an important aspect raised. The results of this research contribute to the advancement of technical-scientific knowledge about the importance of maintaining and expanding the green infrastructure in the city to provide ES and, above all, to promote well-being and quality of life for its inhabitants.

Background: In 2007, occupational specific dispensation (OSD) was introduced for public sector employees in South Africa which is unique to each identified occupation in the public service. The OSD for doctors was later introduced in 2009. The purpose of the OSD was to improve government's ability to attract and retain skilled employees, through increased remuneration. Previously, employees in the public service were remunerated by a single salary structure which did not adequately address the diverse needs of occupational categories in the public service (DPSA, 2009). Although the South African government has been investing a significant amount of resources to attract and retain medical doctors in public service, no formal study has been done to evaluate its impact in reducing the vacancy rate and retention of medical doctors in public hospitals in South Africa. This study aimed to assess the vacancy rate and the profile of doctors working at the Dr George Mukhari Hospital (DGMH) a public sector tertiary academic hospital for last three years (2007-2010) to determine the impact of OSD. Aim: To determine the impact of OSD on the vacancy rate and the profile of doctors working at the DGMH during a three year period (2007 to 2010) Methodology: A cross sectional study design was used to extract retrospective data routinely collected from the Personnel Salaries (PERSAL) system. Variables for the study included: Number of posts per category (Medical officer/ Registrar/ Specialist) funded/ filled and vacant, Profile (age, gender, ethnicity, nationality). The data was exported to MS EXCEL for storage and analysis. No primary data collection was done. The study commenced after obtaining approval from the University of the Witwatersrand ’Human research Ethics Committee (Medical) and Gauteng Department of Health and Social development. Results: The vacancy rate for doctors at the DGMH did not show any significant change after the introduction of ODS. The Hospital employed around 40% female doctors. The majority of doctors were Black and Coloured doctors, although certain department were still staffed by White doctors. There were no significant changes in the mean age of the doctors working in the Hospital. As expected the specialists were generally older than the registrars and medical officers. More South African doctors were appointed in 2010 in comparison to 2008. Conclusion: OSD did not have the intended effect of decreasing the vacancy rate of doctors at the DGMH. This might be because unfunded posts did not get additional funding to free them and therefore the status quo would have remained the same with or without OSD. It suggests that the additional funding should be considered for vacant unfunded posts. Hopefully, the funding model for NHI will dramatically increase the funding in the public sector allowing for OSD and an increase in funded vacant posts simultaneously.

Aim: to develop and understand which are the elements that influence the conventional and reversed knowledge transfer, how they influence it and the benefits of transferring knowledge within a multinational corporation. Methods: qualitative research strategy, inductive approach, and single case study design. Ten semi-structured interviews were conducted face-to-face and though video-calls. Four interviewees belong to Italian headquarters, three to the Canadian subsidiary and three to the US subsidiary. Results and conclusions: the research identifies culture, relationship HQ-subsidiary, geographical distance, expatriates, relationship between employees, language difference, trust, transparency, motivation, and technology as the elements influencing conventional and reversed knowledge transfer; the influences these elements exercise on them, and the benefits of knowledge transfer flows. Suggestions for further research: to replicate the qualitative study with a multi-case study design; to develop a deeper understanding on the relationship between the elements; and to deeper understand how knowledge transfer benefits can influence the MNC’s overall performance and subsidiaries’ performance. Contribution of the thesis: it contributes with in-depth understanding of the elements influencing conventional and reversed knowledge transfer, their benefits and a theoretical framework; highlights the importance of knowledge transfer for social development; and it provides an understanding of the benefits of knowledge transfer to achieve competitive advantage.

La presente investigación tiene como objetivo principal determinar y analizar los beneficios valorados de los consumidores de cerveza artesanal que viven en Lima Moderna. Para la presente tesis se realizó una investigación cualitativa que consistió en 4 entrevistas en profundidad y un mini focus group y además se una investigación cuantitativa a través de 377 encuestas aplicadas a la población objetivo. En el capítulo 1 se presenta el marco teórico utilizado en la investigación, el cual incluye los antecedentes (estudios relacionados al mercado de cerveza artesanal en Perú y en el mundo), el marco conceptual e información del mercado de cerveza artesanal. En el capítulo 2, se plantea el problema de investigación, las hipótesis, los objetivos principales de la investigación y la justificación de la elección del tema. El capítulo 3 describe el público objetivo y las metodologías utilizada para realizar la investigación. En el capítulo 4 se presenta el análisis de la investigación, el cual está alineado a los objetivos y las hipótesis planteadas en el capítulo 2. Se pudo concluir que los beneficios valorados más importantes para a los consumidores de cerveza artesanal peruana en Lima Moderna son disfrutar de la experiencia sensorial y disfrutar de la experiencia de prueba. Además, el beneficio de autoexpresión surge como la principal variable para segmentar el mercado. En la última parte de la investigación se presentan las referencias bibliográficas utilizadas para la elaboración de la investigación así como los anexos. / The main objective of this research is to determine and analyze the valued benefits of craft beer consumers living in Modern Lima. For the present thesis, a qualitative research was carried out that consisted of 4 in-depth interviews and a mini focus group and also a quantitative research through 377 surveys applied to the target population. Chapter 1 presents the theoretical framework used in the research, which includes the background (studies related to the craft beer market in Peru and the world), the conceptual framework and the panorama of the craft beer industry in Latin America and in the world. In chapter 2, the research problem, the hypotheses, the main objectives of the research and the justification of the choice of topic are presented. Chapter 3 describes the target audience and the methodologies used to conduct the research. Chapter 4 presents the analysis of the research, which is aligned to the objectives and hypotheses set out in chapter 2. It was concluded that the most important valued benefits for consumers of Peruvian craft beer in Modern Lima are to enjoy the sensory experience and enjoy the test experience. In addition, the benefit of self-expression emerges as the main variable to segment the market. The findings coincide with the concepts and trends described in the theoretical framework. In the last part of the investigation, the bibliographic references and the annexes are presented. / Tesis

Os incentivos fiscais têm sido utilizados pelos mais diversos países, das mais variadas tendências políticas e econômicas, como instrumento para promover o desenvolvimento e a inovação tecnológica das organizações empresariais. No caso brasileiro, alguns estudos têm demonstrado que os efeitos dos benefícios fiscais muitas vezes estão aquém do esperado pelas entidades governamentais, com baixo nível de adesão por parte das empresas. As causas desse fenômeno geralmente são atribuídas a fatores econômicos, embora se reconheça que possa existir outras razões, dentre as quais a influência de fatores ambientais e estruturais no processo decisório das organizações. Para o estudo mais aprofundado dessas influências no ambiente empresarial, o framework proposto pela teoria da contingência tem sido utilizado em pesquisas científicas, especialmente no campo da contabilidade, na análise de fenômenos relacionados ao uso da informação contábil no processo de tomada de decisões. Sob essa perspectiva teórica, este trabalho tem como objetivo identificar, analisar e discutir os fatores que influenciam a utilização da informação contábil no processo decisório das empresas especificamente relacionado à adesão aos incentivos fiscais estabelecidos no capítulo III da Lei 11.196/05, conhecida no ambiente tributário brasileiro como \"Lei do Bem\". Após algumas breves considerações sobre as políticas de incentivos adotadas no âmbito dos países membros da OCDE, são apresentadas uma retrospectiva histórica e uma análise detalhada, com base na legislação, dos incentivos fiscais de inovação tecnológica em vigor no Brasil. A finalidade desta parte do estudo é demonstrar que há uma clara necessidade de um processo de decisão estruturado, por parte dos gestores das empresas, para a opção sobre a adesão ao incentivo fiscal, que envolve informações contábeis. Em vista destas considerações a questão de pesquisa é definida como: \"quais os fatores indutores e inibidores da utilização de informações contábeis para tomada de decisão sobre adesão aos incentivos fiscais de inovação tecnológica?\". Na revisão bibliográfica, são analisadas aplicações da teoria da contingência no que se refere ao processo de tomada de decisão e à importância do sistema de informações contábeis, definindo-se 17 fatores e 55 variáveis que podem influenciar na utilização da informação contábil, os quais foram divididos em cinco grandes grupos, cada um com variáveis próprias. Com base nesse referencial, foi elaborado um questionário estruturado, o qual foi enviado às 542 empresas que se utilizaram dos incentivos fiscais de inovação tecnológica no ano base de 2.009 no Brasil, tendo sido obtidas 77 respostas válidas. O tratamento estatístico dos dados coletados foi realizado através da técnica denominada análise de homogeneidade (HOMALS). A pesquisa encontra que a informação contábil é comumente usada no processo de adesão aos benefícios fiscais. No entanto, o modelo de decisão utilizado pela maioria dos gestores é o assim chamado classical, que parece ser inapropriado para este tipo de decisão, segundo a teoria da contingência, o que pode demonstrar ou necessidade de revisão da teoria neste ponto, ou que um modelo inapropriado está sendo utilizado. Como resultado da base de dados obtida da pesquisa confirma-se que há fatores indutores e inibidores no uso da informação contábil. Os fatores indutores identificados são dinamismo, heterogeneidade, hostilidade, rentabilidade, lucratividade, instrumentos gerenciais, escopo, agregação, relevância comparabilidade e confiabilidade. Os fatores inibidores são heterogeneidade, agregação e confiabilidade. O fato que alguns fatores sejam indutores e inibidores mostra que a influência desses fatores varia de acordo com as características de cada companhia ou do meio, confirmando neste sentido um dos princípios básicos da teoria da contingência. Do ponto de vista teórico, esses achados contribuem para um melhor entendimento da realidade acerca do tema, permitindo que, na prática, gestores empresariais e governamentais atuem sobre fatores importantes que influenciam a efetividade de suas ações, mas que nem sempre são claramente percebidos no cotidiano da dinâmica empresarial. / Tax benefits have been used in a variety of countries, which adopt different political and economic trends, as a way of promoting the development and the technological innovation in companies. In Brazil some researches have shown that the effects of tax benefits have frequently had less impact than it would be expected by the government because of the low adoption rates of these benefits by companies. The causes of these low adoption rates are generally attributed to economic factors, although other reasons are recognized, such as the influence of environmental and structural factors in the decision-making process in companies. In order to further study these influences in the corporate environment, scientific researches - mainly in the accounting field -have used the framework proposed by the contingency theory for the analysis of accounting information in the decision-making process. This thesis aims to identify, analyze and discuss, according to that theory, the factors which influence the use of accounting information in the corporate decision-making process. The study considers specifically this process related to the adoption of tax benefits as established by Chapter III of Act 11.196/05, known in the Brazilian tributary environment as \"Lei do Bem\" (in a loose translation, \"Law of the Goodness\"). After brief considerations on incentive policies adopted by countries which are members of the OECD (Organization for Economic Co-operation and Development), there is a historical retrospective and a detailed analysis of tax benefits for technological innovation in Brazil, based on the current Brazilian legislation. The objective of this part of the study is to demonstrate that the leaders of the companies must have a structured decision-making process in order to opt for adopting tax benefits, and this involves accounting information. Based on these considerations, the research question is proposed: \"what are the promoting and the hindering factors concerning the use of accounting information which influence the decision about the adoption of tax benefits for technological innovation?\" In the literature review the study analyzes the applications of the contingency theory, taking into account the decision-making process and the importance of the system of accounting information. Seventeen factors and fifty-five variations which may influence the use of accounting information are defined, and they were divided into five large groups, each one with its own variables. Based on this referential a structured questionnaire was elaborated, which was sent to the 543 companies which used tax benefits for technological innovation in the base year of 2009 in Brazil, and 77 valid answers were received. The statistical treatment of the data assembled was done through a technique named homogeneity analysis (HOMALS). The research finds out that accounting information is commonly used in the process of adopting tax benefits. However, the decision-making model used by the majority of the leaders is the so- called classical, which seems to be inappropriate for this kind of decision, according to the contingency theory. This consideration can demonstrate that either the theory must be reviewed at this point or the inappropriate model is being used. As a result of the database obtained by the research, it was confirmed that there are promoting and hindering factors concerning the use of accounting information. The promoting factors identified are the dynamism, heterogeneity, hostility, profitability, managerial instruments, scope, aggregation, relevance, comparability and reliability. The hindering factors are heterogeneity, aggregation and reliability. The fact that some of these factors are both promoters and hinders shows that the influence of these factors varies according to the characteristics of each company or according to the environment, confirming one of the basic principles of the contingency theory. From the theoretical point of view, these conclusions contribute to the better understanding of the reality about the theme, allowing that, in practice, business and government leaders work on important factors which influence the effectiveness of their actions, factors which are not always clearly distinguished in the day-to-day corporate dynamics.

Thesis advisor: R. Shep Melnick / This paper's main focus is on the American Disability Insurance law. It begins with an outline of the debate that led up to the passing of the original legislation. The paper then examines the law more closely and depicts the changes the law has undergone in the last 50+ years. Next, the current disability benefits process is depicted and questions are posed about inherent difficulties in the disability insurance program. The paper then examines the challenges mental disability causes for the disability insurance program, using a case study of bipolar disorder. Disability insurance programs abroad are next explored with a focus on how other countries have dealt with the problems the United States is facing in its own program. The paper concludes with an examination of the future prospects of the American Disability Insurance program; suggestions are made regarding useful changes to the law. / Thesis (BA) — Boston College, 2007. / Submitted to: Boston College. College of Arts and Sciences. / Discipline: Political Science. / Discipline: College Honors Program.

The aim of the work is to analyse the current situation and personnel activities (remuneration and education) in a chosen organization and then to recommend some measures to improve the existing run of the company. The selected company does not want to be published. Education and remuneration are very up-to-date topics. Organizations must follow trends in these areas and be interested in the opinions of their employees. Human resources are the most important resource of the organization. That is why we need to pay close attention to them. The analysis of the organization was made via questionnaire and individual interviews with managers HR officer. Part of the analysis is financial quantification.