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Includes bibliographical references. / Research and development spending has become increasingly important over the last two decades. Despite this, the South African business community has largely ignored the South African accounting standard for research and development costs, AC 122, issued in 1994. A review of the comments received from a number of respondents to the exposure draft to AC 122 and it's international equivalent, lAS 9 (revised), suggests that the implementation difficulties associated with AC 122 are the major reason for the apparent lack of acceptance of AC 122 by the local accounting profession and industry. This research attempts to identify these implementation concerns, specifically in relation to the pharmaceutical industry, so as to provide guidance for implementing AC 122 in this industry. From an analysis performed of AC 122 and the responses of a number of members of the local and global business community, three main implementation problems associated with AC 122 were identified. These are (a) the appropriate allocation of R & D costs between research costs and development costs, (b) implementing the requirement to capitalise development costs, and (c) determining the most appropriate method and time period for amortising a development asset. The identification of these problems also highlighted that AC 122 is deficient in implementation guidance and requires the exercise of an unusually high level of subjective judgement. This study illustrates that it is possible to develop guidelines for overcoming the problems identified in the pharmaceutical industry. This research also provides an approach for similar research in other R & D intensive industries. However, the time and cost of performing such an exercise is likely to limit the industry approach to accounting for R & D costs. The research led to the conclusion that the accounting standard for research and development costs in South Africa is difficult to apply consistently in practice, and requires amendment if it is to obtain the support of the accountancy profession and commerce.

The aim of the article is to discuss the main problems in land-development activity. The study focuses on land acquisition problem. In the article we describe possible implications of difference between real estate market and investment value, and enumerate major sources of investment risk. (author´s abstract) / Series: SRE - Discussion Papers

This thesis is about software project scheduling and use of earned value method on software projects. As a result of the study, a solution for software project scheduling problems is proposed. A mathematical formulation, developed using integer programming method, is at the heart of the solution. Objective of the formulation is to minimize the development costs consisting of direct labor cost, indirect costs and probable penalty costs. The formulation takes the capability and compatibility variances among resources into account whereas contemporary approaches mostly focus on resource availability. Formulation is of type discrete time and takes the time span to be searched as input. Therefore a heuristic approach has been developed for providing time span input to the models developed using the formulation. The heuristic approach has been proven to be calculating a time span that does not hinder achieving the absolute optimum schedule and shortens the solution time of the integer programs. The heuristic approach and problem formulation have been incorporated into a computer program that generates integer programs and heuristic solutions. This thesis also describes a method for preparing an earned value plan, based on the scheduling solution defined. The method aims to help project managers in determining the status of their projects and deciding whether any corrective action is required or not. Besides the method, approaches for incorporating indirect costs and penalty costs, which are not explicitly discussed in literature, into final cost estimation have been described.

Enterprise JavaBeans (EJB) ermöglichen die Erstellung von leistungsfähigen, mehrschichtigen Client/Server-Anwendungen auf Basis der Programmiersprache Java. Eine grundlegende und wichtige Entscheidung, die häufig unterschätzt wird, ist die Art und Weise, wie Daten zwischen komplexen Java-Clients (Fat-Clients) und Servern transportiert werden sollen. Während der Implementierung kann ein fehlendes Konzept zur Übertragung von Daten dazu führen, daß Entwickler unterschiedliche Verfahren wählen, die verschiedenen Anforderungen an die Anwendung, wie z.B. ein möglichst gutes Leistungsverhalten, widersprechen und evtl. unter hohem Aufwand rückgängig zu machen sind. Verschiedene Übertragungsverfahren erschweren außerdem die Erweiterung und Wartung des Systems, da zu analysieren ist, wie in verschiedenen Fällen die Datenübertragung gelöst wird. In diesem Beitrag werden deshalb neue Vorgehensweisen vorgestellt, um Daten zwischen einer objektorientierten Applikationsschicht, die sich auf dem Server befindet, und den Clients zu übertragen. Aktive Daten-Container (ADCs) stellen einen einheitlichen Transportmechanismus bereit, der zusätzliche Funktionalität besitzt, um die Datenübertragung zu optimieren. Dazu gehört z.B. der automatische Datenaustausch mit Geschäftsobjekten, um das manuelle Beschreiben und Auslesen des Daten-Containers durch den Anwendungsentwickler einzusparen. Zusätzlich wird die Optimierung des Datenübertragungsvorgangs im Sinne des Leistungsverhaltens angestrebt. ADCs sind sehr flexibel und können in der Anwendungsentwicklung als universelles und zentral zur Verfügung gestelltes Datenübertragungskonzept dienen. Eine Untersuchung des Leistungsverhaltens zeigt, daß mit den vorliegenden Konzepten der Transaktionsdurchsatz hinsichtlich der Kommunikation bis zum Faktor 8 gesteigert werden kann. Im Rahmen eines Industrieprojekts konnte mit Hilfe der Konzepte Entwicklungsaufwand im Umfang von ca. 18% der erforderlichen Codezeilen einer komplexen Anwendung eingespart werden.

This study aims to explore the decision-making criteria for requirements selection in market-driven software development projects in China. Requirements selection decisions are made by reconciling the conflicting stakeholders??? value propositions into a mutually-agreed set through the negotiation and communication process between stakeholders. Firstly, this study identified decision-making criteria according to different stakeholders??? value propositions, and then evaluated the importance of the criteria when making the decisions of requirements selection. Moreover, the study determined the degree to which the stakeholders from business, product, and project perspectives influence the decision-making process. Furthermore, the study explored the communication between major stakeholders in requirements selection process, as a foundation to support and guide the process. A Delphi survey was applied in this study. Opinions from experienced industrial experts were obtained to achieve reliable consensus among them on the criteria and relative importance of the criteria in requirements selection process. The Delphi survey in this study included four phases of data collection by a series of intensive questionnaires interspersed with controlled opinion feedback and follow-up interviews. 132 Experts from 11 companies were recruited by following the rigid procedure to ensure the validity and reliability of the research. The study indicated that criteria from the business perspective had a major influence on decision-making of requirements selection, while project- and product-perspective criteria were relatively lower in priority. However, there were some inconsistencies among the opinions of the recruited experts regarding the importance of the criteria. The inconsistencies may result from a number of different factors, for example; different software development projects; different size, culture, organizational structure or maturity level of the companies; or different working positions of the experts surveyed. In addition, the study found three different types of communication in requirements selection in the companies surveyed. Further, Chinese culture was believed to have effects on the communication process between stakeholders. While informal communication was highlighted in Chinese context, the Chinese culture of strictly hierarchical communication could lead to problems in the communication process. Further research is recommended to gain deeper insight into these issues.

This study aims to explore the decision-making criteria for requirements selection in market-driven software development projects in China. Requirements selection decisions are made by reconciling the conflicting stakeholders??? value propositions into a mutually-agreed set through the negotiation and communication process between stakeholders. Firstly, this study identified decision-making criteria according to different stakeholders??? value propositions, and then evaluated the importance of the criteria when making the decisions of requirements selection. Moreover, the study determined the degree to which the stakeholders from business, product, and project perspectives influence the decision-making process. Furthermore, the study explored the communication between major stakeholders in requirements selection process, as a foundation to support and guide the process. A Delphi survey was applied in this study. Opinions from experienced industrial experts were obtained to achieve reliable consensus among them on the criteria and relative importance of the criteria in requirements selection process. The Delphi survey in this study included four phases of data collection by a series of intensive questionnaires interspersed with controlled opinion feedback and follow-up interviews. 132 Experts from 11 companies were recruited by following the rigid procedure to ensure the validity and reliability of the research. The study indicated that criteria from the business perspective had a major influence on decision-making of requirements selection, while project- and product-perspective criteria were relatively lower in priority. However, there were some inconsistencies among the opinions of the recruited experts regarding the importance of the criteria. The inconsistencies may result from a number of different factors, for example; different software development projects; different size, culture, organizational structure or maturity level of the companies; or different working positions of the experts surveyed. In addition, the study found three different types of communication in requirements selection in the companies surveyed. Further, Chinese culture was believed to have effects on the communication process between stakeholders. While informal communication was highlighted in Chinese context, the Chinese culture of strictly hierarchical communication could lead to problems in the communication process. Further research is recommended to gain deeper insight into these issues.

This Master's Thesis deals with the education and development of employees in the company NATE --nápojová technika a.s., which is a modern and flexible company active in the engineering industry. The aim is to analyze the existing system of education in this organization and the results of a questionnaire survey conducted to design and recommend measures to improve the current situation. The theoretical part looks into identifying the basic concepts related to staff training, particularly describing the systematic training and to a lesser extent, the financial cost of education in society. The practical part contains the characteristics of the company, description of the education system and a summary of the views of employees resulting from own research and suggestions for possible solutions.

Tématem diplomové práce je koncepční studie lehkého dvoumotorového letounu. Je provedeno srovnání současných letounů, jejich motorů, technický popis navrhovaného řešení, hmotový rozbor, výpočet aerostatických podkladů, výpočet obálky zatížení, nákladů na vývoj a základní konstrukce hlavních součástí.

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