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Internal control of computer applicationsSchroeder, Harold John January 1969 (has links)
The use of computers is becoming increasingly prevalent in business. They are used, not only to store vast amounts of information, but also to carry out record keeping procedures for assets, equities and expenses that may each involve large dollar amounts.
There are a variety of factors which make the computer more complex than any of the preceding innovations in the field of data processing.
Perhaps the most important of these factors is the non-readable form of records that could previously be read. In their new form they are readable only when a specific effort is made to put them into readable form. Such complexities, it is suggested, mean that a new system of internal
control must be prepared and maintained to ensure the protection of the records and hence the assets of the organization, especially the monetary
assets.
How can internal control be maintained? This is a very important
problem that needs to be solved by every firm contemplating the acquisition of a computer. Failure to solve this problem prior to the time when a computerized system becomes operational, could have very serious repercussions. Retailers offering customer credit, for example, have accounts receivable that constitute a large percentage of total assets. The loss of all, or part, of the subsidiary ledger could precipitate
financial ruin.
The question of internal control must, therefore, be faced and procedures devised to achieve and maintain control. But how? Obviously the drastic changes in a system employing a computer leave some of the old methods of control out of date and completely inadequate. Moreover, the complexity of the new system and its machinery creates new situations
requiring controls heretofore never required or visualized.
It is the purpose of this thesis to identify and outline some of the internal control problems that arise with the introduction and operation of a computerized system. An attempt is made to provide solutions
to these new problems as they are presented in this thesis.
The problems and their solutions have been identified and organized using two main sources of information:
a) the specialized literature in the field.
b) case histories available to the writer, as an internal auditor significantly involved in the internal control of computerized systems. / Business, Sauder School of / Graduate
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Programed instruction in industryGravanis, Nicholas January 1964 (has links)
Thesis (M.B.A.)--Boston University / PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you. / 2031-01-01
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The Effects of Structured Approaches to Computer Implementation in Small Businesses: A Study of the Relationships Between Level of Systematic Approach and Implementation Time, Implementation Cost, User Satisfaction and Level of IntegrationSavoie, Michael J. 05 1900 (has links)
The purpose of this research is to determine the effects of systematic approach to computer integration on implementation cost, implementation time, user satisfaction, and level of integration in small business environments. It is believed that decreased costs and implementation time result from the use of systematic approaches to computer integration. Systematic approaches may also result in higher user satisfaction and a higher level of system integration.
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An agent-based negotiation framework for supply chain managementLeung, Chun-wai, David., 梁俊偉. January 2003 (has links)
published_or_final_version / abstract / toc / Industrial and Manufacturing Systems Engineering / Master / Master of Philosophy
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Impactos da adoção da gestão por processos em empresas seguradoras brasileiras. / Impacts based on the adoption of the business process management in Brazilian insurance companies.Mello, Paulo Ivan de 27 April 2010 (has links)
Inúmeras organizações, em todo o mundo, estão adotando a gestão por processos como forma de aumentar sua produtividade e conseguir resultados mais eficazes com um tempo de resposta menor como forma a responder às ofertas da concorrência. Entre as empresas prestadoras de serviços, foi identificado que em função de suas complexas regras de contratos, o mercado segurador se destaca no mercado em que se encontra o maior crescimento de participação no PIB brasileiro. Com o propósito de observar o impacto que a implementação de software de gestão por processos pode efetuar em organizações que adotaram gestão por processos e seus benefícios, foram delimitadas pesquisas com as sete maiores seguradoras do mercado brasileiro. Utilizando-se de pesquisa com estudo de caso múltiplo, foram avaliados os impactos, benefícios e maturidade destas seguradoras e comparados entre elas de forma a ter a consolidação do entendimento se estas práticas estão condizentes com o que são propostos pelos diversos autores. Temos como conclusão que os resultados foram positivos nas organizações avaliadas, de forma a demonstrar a efetividade das ações, porém com limitações conforme o nível de maturidade encontrada. / The adoption of Business Process Management (BPM) tools has increased significantly in organizations around the world with promises to reduce cost, improve productivity and quality and it is not different in Brazil. As insurance market is one of the fastest-growing segments in the country, their operations are based on complex business rules and improvement of their process and operations is mandatory to remain competitive in a globalized market. Based in multiple case study research with the biggest insurance companies in Brazil, compare maturity before and after BPM tools implementations and assesses if the main benefits provided by the use of Business Process Management tools implementation were identified in these organizations. The results were positive and consistent in all insurance companies that participate of this research.
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Impactos da adoção da gestão por processos em empresas seguradoras brasileiras. / Impacts based on the adoption of the business process management in Brazilian insurance companies.Paulo Ivan de Mello 27 April 2010 (has links)
Inúmeras organizações, em todo o mundo, estão adotando a gestão por processos como forma de aumentar sua produtividade e conseguir resultados mais eficazes com um tempo de resposta menor como forma a responder às ofertas da concorrência. Entre as empresas prestadoras de serviços, foi identificado que em função de suas complexas regras de contratos, o mercado segurador se destaca no mercado em que se encontra o maior crescimento de participação no PIB brasileiro. Com o propósito de observar o impacto que a implementação de software de gestão por processos pode efetuar em organizações que adotaram gestão por processos e seus benefícios, foram delimitadas pesquisas com as sete maiores seguradoras do mercado brasileiro. Utilizando-se de pesquisa com estudo de caso múltiplo, foram avaliados os impactos, benefícios e maturidade destas seguradoras e comparados entre elas de forma a ter a consolidação do entendimento se estas práticas estão condizentes com o que são propostos pelos diversos autores. Temos como conclusão que os resultados foram positivos nas organizações avaliadas, de forma a demonstrar a efetividade das ações, porém com limitações conforme o nível de maturidade encontrada. / The adoption of Business Process Management (BPM) tools has increased significantly in organizations around the world with promises to reduce cost, improve productivity and quality and it is not different in Brazil. As insurance market is one of the fastest-growing segments in the country, their operations are based on complex business rules and improvement of their process and operations is mandatory to remain competitive in a globalized market. Based in multiple case study research with the biggest insurance companies in Brazil, compare maturity before and after BPM tools implementations and assesses if the main benefits provided by the use of Business Process Management tools implementation were identified in these organizations. The results were positive and consistent in all insurance companies that participate of this research.
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Developer Experience of a Low-Code Platform: An exploratory studyDahlberg, Daniel January 2020 (has links)
In recent years, low-code development has become increasingly popular, enabling developers to write less code and focus on the objective. However, while proven efficient, little attention has been given to how developers experience working in these development environments. This is significant as providing unpleasant experiences could reduce the benefits of low-code platforms by leaving the developers unhappy. As such, this study aims to gain an understanding of developer experience in low-code environments. The study was conducted with an IT-company recently specialized in low-code solutions, where participants were chosen based on having prior experience with low-code development. This ensued in interviews with six low-code developers as well as a project leader. Main positive experiences found were, feeling more productive, improved customer relations, focus on the objective, shared developer understanding, and quick learnability. Key negative experiences found were, having work constrained, limited freedom and creativity, inadequate documentation, and overview, and having poor and unsafe teamwork capabilities. To the best of my knowledge this is the first study to explore developer experience in low-code development environments and stands as groundwork for future studies in low-code developer experience.
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Designing for Programming Without Coding : User Experience of Mobile Low-code SoftwareKorczak, Anna January 2023 (has links)
In our progressively digitized world, the escalating demand for software solutions intensifies the need for proficient developers. Low-Code Development Platforms (LCDPs) present a promising approach to address this necessity, empowering individuals without traditional programming skills to create software applications. However, despite their potential, these platforms are often not accessible or intuitive for non-professional developers. This research examines the design of LCDPs, with an emphasis on enhancing the user experience for non-programmers. By investigating the usability of LCDPs and designing a prototype based on the findings, my aim is to contribute to the ongoing discussion about the democratization of software development and to propose enhancements that could make LCDPs more user-friendly, inclusive, and usable across devices. The research involves a combination of literature review, interviews, prototype development, and user testing, providing a multifaceted perspective on the topic. Moreover, it discusses potential implications for the design of LCDPs, as well as for the broader field of interaction design.
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Automation of Supply Processes : A Study at Ericsson ABPimenta de Almeida, Mariana January 2019 (has links)
In the Information and Communication Technology (ICT) industry, the pressure to accelerate the deployment of 5G technology has created a new competitive environment for businesses. This technology not only enables lower latency, but also higher number of connected devices, higher amounts of shared data, and faster. The growing demand from customers is pressuring every stage of the supply chain to become more efficient. In this industry, achieving a short time-tomarket is vital to stay ahead of competitors and position the company as a trend-setter in the eyes of customers. Therefore, it has become necessary to overall shorten lead times and deliver products in a faster way. This study was performed in collaboration with Ericsson AB, more specifically in the Ericsson Outbound Supply EMEA. Recent escalations from customers have shown that Ericsson’s ways of working to handle customer purchase orders are not being efficient. In many cases, it is taking longer to process the order than the lead times agreed on the contract with the customer. As a result, this study investigates how automation technologies can improve end-to-end order flows, how these can affect Ericsson as an organisation and its workforce, as well as which factors must be taken into consideration when implementing automation. In order to support the investigation, an analysis of the issues most frequently affecting hardware deliveries to customers was also conducted through the Spiderweb program. The latter is an internal improvement initiative of Ericsson Supply, focused on improving Ericsson’s order handling flows for the Market Area Europe and Latin America. The study was based on the following research questions: How can automation technologies help to improve Supply’s performance? How does automation impact the company as an organisation, its culture and workforce? How can the improvement methodology followed in the Spiderweb drive automation discoveries? Qualitative data was primarily collected through meetings with Spiderweb program drivers and 11 interviews held with different stakeholders at Ericsson Supply. Conclusively, this study indicates that the four critical factors that will require further developments for automation in Supply to become a reality are: its culture; the establishment of a data-driven organisation; the coordination of different processes and communication between dependent stakeholders; and the technical implementation of automation technology and other tools used locally. It is also concluded that the full potential of automation will only be realised if accompanied by a corresponding development of the workforce, and a clear communication of the strategy from top management. Lastly, the main recommendation to Supply regards the need to standardise order handling processes and simplify order flows, prior to any automation implementation in Supply. / Inom informations- och kommunikationsteknologinäringen (IKT) har trycket för att påskynda implementeringen av 5G-teknik skapat en ny konkurrensmiljö för företagen. Denna teknik möjliggör inte bara lägre latens, utan också större antal anslutna enheter, större mängder delad data och snabbare. Den växande efterfrågan från kunderna pressar varje steg i leveranskedjan att bli effektivare. I denna bransch är det viktigt att uppnå en kort tid till marknaden för att ligga före konkurrenterna och positionera företaget som trendmässigt i kunders ögon. Därför har det blivit nödvändigt att övergripande förkorta ledtiderna och leverera produkter på ett snabbare sätt. Denna studie utfördes i samarbete med Ericsson AB, mer specifikt i Ericsson Outbound Supply EMEA. Nya upptrappningar från kunder har visat att Ericssons sätt att arbeta för att hantera kundköporder inte är effektiva. I många fall tar det längre tid att behandla beställningen än de ledtider som avtalats med kunden. I denna studie undersöks hur automatiseringstekniker kan förbättra ordningsflödena från början till slut, hur dessa kan påverka Ericsson som organisation och dess arbetskraft, samt vilka faktorer som måste beaktas vid implementering av automatisering. För att stödja utredningen genomfördes också en analys av de problem som oftast påverkar hårdvaruleveranser till kunder genom Spiderweb-programmet. Det senare är ett internt förbättringsinitiativ från Ericsson Supply, fokuserat på att förbättra Ericssons orderhanteringsflöden för marknadsområdet Europa och Latinamerika. Studien baserades på följande forskningsfrågor: Hur kan automatiseringsteknologier bidra till att förbättra Supply’s prestanda? Hur påverkar automatisering företaget som organisation, dess kultur och arbetskraft? Hur kan förbättringsmetodiken följas i Spiderweb-enhetens automatiseringsupptäckter? Kvalitativ data samlades främst genom möten med Spiderwebprogramdrivare och 11 intervjuer med olika intressenter på Ericsson Supply. Sammanfattningsvis indikerar denna studie att de fyra kritiska faktorerna som kommer att kräva ytterligare utveckling för att automatisering i Supply ska bli verklighet är: dess kultur; inrättande av en datadriven organisation; samordning av olika processer och kommunikation mellan beroende intressenter; och teknisk implementering av automatiseringsteknologi och andra verktyg som används lokalt. Det dras också slutsatsen att automatiseringspotentialen fullt ut kommer att realiseras om den åtföljs av en motsvarande utveckling av arbetskraften och en tydlig kommunikation av strategin från toppledningen. Slutligen beaktar huvudrekommendationen till Supply behovet av att standardisera orderhanteringsprocesser och förenkla orderflöden innan automatiseringsimplementering i Supply startar.
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