The aim of this work is to introduce the issue of the public sector. Work explains principles and funding of public sector but the main attention is focused on its accounting. Accounting of public sector is viewed from the perspective of czech legislation and International Accounting Public Sector Standards (IPSAS). The last mentioned one is dealing only with the selected standards which shows the specifics of public sector. It includes for example revenue from non-exchange transactions, impairment of non-cash-generating assets and financial statements of public sector entities.

This diploma thesis deals with possibilities of implementation of chosen International Public Sector Accounting Standards (IPSAS) into Czech Accounting Legislation. It also describes key characteristics of public sector and general concepts contained in Conceptual Framework. Selected IPSAS are analyzed and compared with national standards in order to outline possibilities of implementation of international approaches to Czech Accounting Legislation. The main part of the thesis is focused on the folowing specific areas: tangible and intangible assets, impairment and non-exchange transactions.

Static speed limits are the norm across the world’s roadway networks. However, advances in technology and increased applications in intelligent transportation systems (ITS) provide a mechanism for upgrading traditional speed limits into an active traffic management system. More specifically, variable speed limits (VSLs) can be used in high crash severity locations and in real-time congestion and weather events to increase traffic safety and operations. Much of the available literature on VSLs focuses upon crash prediction algorithms for VSLs, simulations, and effectiveness of real-world VSL implementations. One noticeable gap in the existing literature is related to driver compliance under varied configurations of alerting drivers of the variable speeds. An additional gap in literature is related to existence of a conceptual framework for identifying optimal corridors for potential VSL implementation. Within this thesis drivers’ willingness to comply with VSLs was investigated via focus groups and static surveys during the experimental process. Connections are made between driver speed choice and type of speed limit condition including uniform speed vi limit (USL) versus VSL, overhead mount versus side mount, presence of an explanatory message, and the numerical speed limit value. An analysis of the survey results was completed to isolate critical factors in VSL compliance. Opinions and perspectives on VSLs are derived through the focus group sessions Lastly, a case study approach is presented in which a region is chosen, and implementation metrics are analyzed on the major roadway networks using a GIS platform to create a composite ranking system for potential optimal VSL corridors. The study aims to be used as a foundation to justify use of certain types of VSLs in addition to creating a conceptual framework for VSL implementation zone identification.

Companies cannot keep up with the change occurring in the ICT arena. As a result of companies being chased by an untamed animal namely IT evolution, they fear that they cannot run, as running feels like floating in air. This ICT evolution has become a fearful sight for Small Medium Enterprises (SMEs). This research project acknowledges this fear and provides a conceptual framework whereby SMEs can familiarise themselves when engaging in ICT investments from a South African point of view. The data collected in this qualitative study is based on ten different SMEs as well as one larger company, to try and obtain a benchmark which SMEs can strive towards. The outcome of this research project allows SMEs to be less fearful when deciding on ICT and seeing how ICT can benefit these organisations. Copyright / Dissertation (MCom)--University of Pretoria, 2010. / Informatics / unrestricted

Object of the thesis Problems Derived from Differences between Czech Accounting Law and IFRS is to analyze differences in financial reporting according to the Czech Accounting Standards and International Financial Reporting Standards (IFRS). First part of the thesis concentrates on theoretical grounds and general requirements of financial reporting. The second part separately describes fundamentals of financial reporting based on Czech Accounting Standards and IFRS. Third and the most extensive part of the thesis is devoted to an analysis of specific differences and derived problems. The thesis can serve as a guideline to creating a financial reporting transfer bridge.

L’internazionalizzazione di un curriculum accademico è un processo globale volto al miglioramento complessivo della qualità dei curricula attraverso l’aggiunta di una dimensione interculturale e internazionale. L’internazionalizzazione del curriculum è riconosciuta come un processo altamente contestualizzato che viene accolto e interpretato in modo diverso a seconda delle discipline accademiche o dagli ambiti territoriali. Precedenti ricerche comunicano che si tratta di un processo in cui il personale accademico svolge un ruolo critico e il loro continuo impegno è necessario alla sua riuscita. Sono state individuate molte sfide nel reclutamento del personale addetto all’internazionalizzazione dei programmi di studio. Negli ultimi anni, l’internazionalizzazione dell’educazione superiore è divenuta una priorità strategica per i politici e la leadership istituzionale in Israele. Le risorse sono state dirette allo sviluppo di strategie istituzionali per l’internazionalizzazione, con l’obiettivo di aumentare la mobilità degli studenti e del personale, e migliorare la qualità dell’insegnamento e della ricerca. L’internazionalizzazione del curriculum è vista come parte integrante di questa tendenza. Sebbene in Israele vi siano ricerche sul processo di istituzionalizzazione dell’istruzione superiore, in questo campo esistono pochi studi sul processo di internazionalizzazione del curriculum. L’obiettivo di questo studio è quello di esplorare il processo di internazionalizzazione del curriculum in tre dipartimenti accademici in un’università israeliana e registrare l’impegno del personale accademico in questo processo, prestando particolare attenzione alle loro risposte, motivazioni, interpretazioni e attuazioni. Lo studio utilizza, come lente teorica, il quadro concettuale di Leask (2015) per l’internazionalizzazione del curriculum, in cui il processo di internazionalizzazione è posizionato all’interno di un ambiente estremamente complesso e influenzato da molteplici strati di contesto. La ricerca adotta un approccio partecipativo con un disegno di ricerca qualitativa, costruito intorno a tre casi di studio. Quest’ultimi sono triangolati utilizzando tre canali di dati: interviste approfondite, analisi di programmi dei corsi, canali informali. Un totale di 17 partecipanti provenienti da tre dipartimenti accademici sono stati intervistati e le trascrizioni delle interviste sono state analizzate tematicamente. Inoltre, 15 programmi dei corsi sono stati sottoposti ad analisi documentale, utilizzando gli Indicatori dell’Internazionalizzazione del Curriculum, strumento sviluppato come parte dello studio. I risultati della ricerca dimostrano che l’internazionalizzazione del curriculum funge da catalizzatore per la progettazione di programmi di studio per individui e team accademici in un istituto di istruzione superiore in Israele. Lo studio segnala che gli accademici sono motivati ad avviare il processo anche nel caso in cui non vi sia una necessità evidente, come la presenza di studenti internazionali nel campus. Inoltre, questo lavoro mostra modalità contestualizzate di coinvolgimento nell’internazionalizzazione del curriculum in tutte le discipline, sostenendo ed estendendo le ricerche precedenti in questo settore. Nella fattispecie, lo studio offre importanti spunti di riflessione sul processo di internazionalizzazione del curriculum, suggerisce miglioramenti al quadro di Leask (2015), e formula diverse raccomandazioni pratiche che sono rilevanti per il singolo ambito dell’istruzione superiore in Israele, ma che potrebbero estendersi anche oltre. / Internationalising an academic curriculum is a comprehensive process directed towards the overall improvement of curricula quality through the addition of intercultural and international dimensions. Internationalisation of the curriculum is recognised as a highly contextualised process which is received and interpreted in many different ways across academic disciplines and regional settings. Previous research also reports that it is a process where academic staff play a critical role and their continuous engagement with it is necessary. Many challenges in recruiting staff to engage in internationalisation of the curriculum have been raised. Internationalisation of higher education has become a strategic priority of policy makers and institutional leadership in Israel in the past few years. Resources are directed towards the development of institutional strategies for internationalisation, with the goal of increasing student and staff mobility and raising the quality of teaching and research. Internationalisation of the curriculum is seen as an integral part of this trend. Although there is research on the process of internationalisation in higher education in Israel, little research exists on the process of internationalisation of the curriculum in this space. The objective of this study is to explore the process of internationalisation of the curriculum in one Israeli college across three academic departments and record the engagement of academic staff in it focusing on responses, motivations, interpretations and enactment. The study uses Leask’s (2015) conceptual framework for internationalisation of the curriculum as a theoretical lens, where the process of internationalisation of the curriculum is positioned within a super complex environment and impacted by multiple layers of context. The research assumes a participatory action research approach with a qualitative research design, constructed around three case studies. The case studies are triangulated using three data channels: in-depth interviews, analysis of syllabi documents and insider, informal channels. A total of 17 participants from three academic departments were interviewed and interview transcripts were subjected to thematic analysis. In addition, 15 syllabi documents were subjected to document analysis, using the Internationalisation of the Curriculum Indicators tool which was developed as part of this study. The results of the research demonstrate the role of internationalisation of the curriculum as a catalyst for curriculum design for academic individuals and teams in one higher education institution in Israel. It shows that academics are motivated to embark on the process even in a case when there is no obvious need such as the presence of international students on campus. In addition, it shows contextualised modes of engagement with internationalisation of the curriculum across the disciplines, supporting and extending previous research in this area. Specifically, the study offers important insights into the process of internationalisation of the curriculum and suggests enhancements to Leask's (2015) framework and makes several practical recommendations which are relevant for the unique space of Israeli higher education and possibly beyond.

Bakgrund: Globalisering har gjort försörjningskedjan till ett komplicerat nätverk med många påverkande faktorer. I försörjningskedjan är valet av anläggningars position viktigt för att företag ska behålla sin konkurrenskraft. Valet av lagerlokalisering har stor påverkan på ett företags framgång.   Problem: Lagerlokalisering är en komplex process med många faktorer som påverkar, att praktiskt tillämpa existerande modeller är komplicerat. Det saknas ett konceptuellt ramverk för lagerlokalisering.  Syfte: Syfte med examensarbetet är att skapa en konceptuell modell för beslutsfattandet för lagerlokalisering för mindre företag, att finna relevanta faktorer samt att praktiskt göra en förstudie för ett företag med verksamhet i Norra Europa. Beräkningar i rapporten är på transportkostnad, lagerkostnad, personalkostnad. Transporttid och kultur är två inre faktorer som tas hänsyn till.  Metod: Metodiken i arbetet sker genom en omfattande litteraturstudie, kvalitativa intervjuer med företaget och externa företag för förståelse och beräkningar. Beräkningar grundas i tyngdpunktsmodellen. Avgränsningar: Casestudien är en förstudie med jämförelse mellan Sverige, Polen och Holland. Fokus ligger på lagerlokalisering, således är inte lagereffektivitet inkluderad. Resultat: Ett konceptuellt ramverk presenteras med 3 huvudfaktorer; Strategi, Ekonomi och Miljö som leder till att beslut kan tas kring lagerlokalisering och flera inre faktorer. Huvudfaktorerna visar generella faktorer som lagerlokalisering måste ta hänsyn till. De inre faktorerna är faktorer som ett företag måste prioritera vilka som ska analyseras.  Resultatet av casestudien visar att transportkostnad är den största kostnadsposten samt att personalkostnad och lagerkostnad är stora poster i Sverige men relativt sett små vid lagerlokalisering i Polen. Optimala platsen för Hydroscand att placera ett centrallager är i nuläget, enligt tyngdpunktsmetoden, i Örebro men med hänsyn till omsättningstillväxt i Östeuropa förflyttas tyngdpunkten mot Stockholm. Det är stor skillnad i kulturen mellan Polen och Sverige vilket visar på att det krävs annat ledarskap i Polen.  Slutsats: Ett konceptuellt ramverk har gjorts som är applicerbar även praktiskt. Ramverket står inte för sig själv utan kräver kompetens inom lagerlokalisering samt övriga modeller. Den ger en bra grund för lagerlokalisering. Casestudien resulterar i material som ger grund till beslut om fortsatta analyser med lagerlokalisering. Praktisk påföljd: Studien resulterar i ett ramverk som är praktiskt användbart för personer och företag som ska se över lagerlokalisering samt redovisar en jämförelse mellan tre olika länder. Ramverket och studien ger en bra grund för fortsatta analyser.   Fortsatta studier: Fortsatt forskning bör ske inom praktiskt tillämpbara metoder för valet av lagerlokalisering. Att reda i vilka modeller som lämpas i olika stadier för företag? Vilka modeller används praktiskt av företag?. / Background: Globalization has made the supply chain into a complex network with many different factors involved. The design of the supply chain and warehouse location is important for the competitiveness of a business. Choosing warehouse location has a major impact on a company’s success. Problem: The decision-making of the warehouse location is a complex process with many influential factors which implicates that effectively applying existing models is complicated. There is lack of a conceptual framework for the decision-making of choosing warehouse location. Objective: The aim for this study is to create a conceptual model for decision-making of choosing warehouse location, finding the key factors and to do a real-life feasibility study for a company with operations in Northern Europe. Calculations are made on the transportation cost, inventory cost, personnel cost. Transportation and culture are two internal factors also taken into account. Methodology: The methodology of the study is through a literature review, qualitative interviews with the case company, and other companies for understanding and calculations. Calculations are based on the gravity model. Boundaries: The case study is a feasibility study with comparisons between Sweden, Poland and Holland. The focus is on warehouse location, thus warehouse efficiency is not included. Results: A conceptual framework is presented with three main factors: Strategy, Economics and Environment. The main factors are general factors whereas the internal factors are more specific. The main factors are always taken into consideration while the internal factors must be prioritized, since there are too many.  The further a company is to making the decision; more internal factors must be taken into account.  The outcome of the feasibility study shows that the transportation costs are the largest cost unit for all of the countries. Personnel and inventory cost are major cost units in Sweden, but relatively small in Poland. The Optimal location for a central warehouse to the case company is currently Örebro, according to the gravity model. As sales grow in Eastern Europe, the optimal location is moved towards Stockholm. There are differences in culture between Poland and Sweden, which indicates the need for different leadership style in Poland. Conclusion: A conceptual framework has been made that can be applied to a real case.  The framework requires some understanding of the process of choosing location for a warehouse since it does not stand on its own. There are other models to be use by combining this framework with others. The framework gives a good basis in the decision-making process of choosing warehouse location. The case study results in material that provides the basis for decisions on further analysis of warehouse location. Practical implications: The study results in a framework that is practical for individuals and companies to review warehouse location, and presents a comparison of three different countries. The framework and the study provide a good basis for further analysis. Further research: Further research should be done within practically applicable methods for the selection of warehouse location. To find out which models apply at different stages of business? What models are used in practice by companies?

Abstract in English / The overall aim of this study was to construct and describe a conceptual framework that can serve as a frame of reference for organisational stakeholders to sustain a community coalition to manage alcohol misuse as a risk factor of HIV infection in a specific community in the North West Province, South Africa. A Participatory Action Research (PAR) design that was qualitative and theory generative in nature was followed in this study. A phased approach with specific objectives aligned to the PAR cycle, namely observe (Phase One), reflect (Phase Two), plan (Phase Three) and act (Phase Four), was followed. These phases were actualised through an exploratory, descriptive and contextual research design, guided and theoretically influenced by critical theory. Data in Phase One were collected through 10 key informant interviews. Data were collected in Phases Two to Four through 10 dialogue meetings. Data collected in the four phases were used to construct and describe the conceptual framework that was evaluated by five experts in the field of mental health and substance misuse for refinement (Phase Five). Thematic data analyses was done to identify emerging themes. Key issues identified were that the community is characterised by fragile community coalitions that hamper the management of alcohol misuse as a risk factor of HIV infection. Factors to be considered to sustain the coalition were identified as sharing a common vision, promoting a trusting relationship, formalising the coalition, transformational leadership, strengthening organisational unity, and access to financial resources. This research adds knowledge in the field of mental health and substance misuse by providing a sustainable community coalition conceptual framework for organisational stakeholders to manage alcohol misuse as a risk factor of HIV infection. The conceptual framework could be used to inform policy, further research, education and improve practice in the field of mental health and substance misuse. Although the study was limited to a specific geographical area of a community in the North West Province, South Africa, the findings can be adapted to fit a specific setting. / Health Studies / D Litt et Phil. (Health Studies)

This thesis has its point of departure in the identified knowledge gap, which includes the importance of the information systems (IS) outsourcing relationship for studying the success of IS outsourcing. This research study, therefore, is structured with the belief that the disregard of the client-IS supplier relationship when studying IS outsourcing is paradoxical. Paradoxical since the impact of the relationship on the overall IS outsourcing can make the difference between success, less success and even failure. In contrast to the majority of prior research, which has focused IS outsourcing in its entirety, this research study percieves IS outsourcing as a process. Because prior research shows that the success or failure of IS outsourcing is connected to its implementation, this thesis focuses the post-contract stage of the IS outsourcing. The purpose chosen and addressed is to develop a conceptual framework for describing and explaining the degree of successful outcome of the IS outsourcing process using a relationship perspective. To approach this purpose, a literature review study is conducted. The literature review study includes the integration of three theoretical fields: IS, interorganisational business relationships and IS outsourcing. The knowledge domains of particular interest are 'strategies, approaches and frameworks for the IS life cycle', 'the interaction approach' and 'IS outsourcing success'. The purpose is focused through the identification of key conditions, dimensions and interrelations among dimensions. These identified elements, constituting the core elements of the conceptual framework, are a result of the conducted literature review study. The key conditions are identified according to their influence on the degree of successful outcome of the IS outsourcing process from a relationship perspective. Due to the large amount of key conditions identified, they are categorised into nine dimensions: Atmosphere, Behaviour, Contract, Environment, Interatction, IS, Management, Organisation and Outcome. The identified interrelations among these dimensions are fruitful since they provide insights and a favourable point of departure for studying the degree of successful outcome of IS outsourcing processes. The main contribution of this thesis is the conceptual framework for the IS outsourcing process. The key conditions, dimensions and interrelations constitute the conceptual framework as a result of their potential for describing and explaining the degree of successful outcome of the IS outsourcing process from a relationship perspective. The application of the conceptual framework provides managers with core elements to be considered during IS outsourcing decision-making and subsequent design of IS outsourcing. Its usage, moreover, is believed to support managers during the operationalisation of the post-contract stage of IS outsourcing processes. Finally, the conceptual framework is a fruitful 'tool' for future empirical research. Fruitful in the sense that it can provide useful and important insights into how different key conditions infuence the degree of successful outcome of IS outsourcing processes and how these key conditions are interrelated.

The rapid growth in additive manufacturing technologies have brought various optimization techniques and methodologies to improve each phase that needs to be integrated and analyzed on system level to optimize the system performance. The challenges and limitations of each phase affect the system when integrated as a whole - creating a complex manufacturing environment that needs to be critically examined and managed. To have a better management of complex, emergent, and uncertain manufacturing system from design to recycling phase, a new way of thinking based on more holistic approach is necessary. In this paper, the system of systems paradigm (SoS) is introduced to treat additive manufacturing system as a whole and to present some SoS approaches that are based on holistic thinking. This paper provides a conceptual knowledge of SoS approach using systems principles, laws and approach emphasizing the characteristics and attributes of complex manufacturing system to the AM domain.