Status and future development of chemical industry in EU and Europe

This study explores the applicability of the top-down target costing (TC) method in the Taiwan real estate development industry by considering one new element ¡V creating buyer¡¦s perceived product value. The top-down method determines the target costs by subtracting target profit from less controllable sales price. It has been extensively studied in the context of assembly manufacturing industries. On the other hand, the real estate developers produce more heterogeneous products in monopolistically competitive market conditions. In order to adapt to this different user group, TC as an accounting and strategic management tool is expected to have unique characteristics once adopted in the real estate development industry. This study adopts a descriptive research design. By presenting evidences gathered from six real estate development firms it sheds lights on how the creation of buyer¡¦s perceived product value can be embedded into the target costing mechanism. By examining nine propositions, the study confirms the modified TC model is effective in stabilizing profits due to its focus on creating buyer¡¦s perceived product value. The contributing factors include the ability to charge premium prices as well as effective cost reductions. The findings revealed three unique characteristics of real estate development industry which may influence the adoption of TC model. Firstly, due to stronger bargaining power of the buyers and land owners as well as low entry barriers, the users of TC framework strive towards providing added product value higher than the product price in order to sustainably charge premium prices. It supplements the traditional accounting and strategic management literature in which expected profit margins were primarily achieved by managing costs. The study also reveals that the TC framework is more compatible with the differentiator and confrontational marketing strategies in real estate development industry. Secondly, the modified TC framework may better facilitate firms¡¦ profitability objectives especially during economic recessions. Thirdly, TC is more applicable at preliminary stages of product planning e.g. land investigation, but is less effective for component- level cost management due to certain market and operational limitations. Given the different needs of the property developers, the adaptation of the top-down target costing model in Taiwan real estate development industry is characterized by emphasizing on the creation of the buyer¡¦s perceived product value, as opposed to a pure cost focus in previous target costing literatures.

Thesis (M.S.) -- Central Connecticut State University, 1999. / Thesis advisor: Susan G. Vial. "...in partial fulfillment of the requirements for the degree of Master of Science [in Art]." Includes bibliographical references (leaf 12).

This thesis is a manifestation of efforts to integrate FM into the development process through a greater involvement of Facilities Managers in the property development industry. It also presents an original contribution to knowledge in a form of a validated best practice, which is identified as the facilities management-development process (FM-DP) integration framework. The framework potentially serves as a guide to Facilities Managers and other professionals in various organisations in the property development industry to optimise the value of Facilities Management (FM) in the development project and to achieve sustainable development. The study was conducted as an exploratory sequential mixed methods design in order to identify the issues that limit Facilities Managers from being involved in the property development industry, when they are known to be an appropriate professional to optimise the value of FM in the development process. Qualitative approach has been used as a core component of this research in order to obtain confirmation of the critical issues obtained from the literature review. To develop the framework, a survey questionnaire was used followed by relevant statistical procedure and analysis. To ensure validation, a member-checking approach was implemented through focus group interview. The validated framework reveals that there are 52 best practices to be considered by Facilities Managers or other professionals in the property development industry to optimise the role of FM in the development process for sustainable development. In addition, the framework discovers that best practices are required in all stages of the development process. Nevertheless, Stage 4: Technical Design is crucial, as it requires most of the best practices that drive the integration of FM into the development process. The framework demonstrates a ‘killing two birds with one stone’ strategy: (i) exploiting the framework is expected to increase the profile of FM among other professionals, (ii) encouraging a greater involvement of Facilities Managers in the property development industry, which (iii) leads the project to a sustainable development agenda.

Capacity development, capacity building and organisation development (OD) are key priorities of international development, and this is especially true in the African context. With regard to the NGO sector, since the 1990s donors and especially international NGOs have invested significant resources in building the capacity of African NGOs. While academic research on NGO management and OD has grown significantly in the last decade, it has often taken a decontextualised stance, largely resting on assumptions about the universality and neutrality of management principles, practices and approaches. Furthermore, there are still few accounts on NGO management and OD from within the African NGO sector. This study intends to contribute to filling this gap, by focusing on OD and management in Ugandan NGOs. It originated in my work as OD advisor with two Ugandan NGOs, between 2007 and 2009. The research thus took shape through an iterative process of hands-on immersion as an OD practitioner, focused on the specific dimensions of the action scene I was involved in, and of reflexive inquiry as a theoretical researcher. This study specifically examines how OD is understood in the NGO sector in Uganda: what needs, demands and aspirations it serves, what challenges it faces and what opportunities it offers. It also investigates how management principles and practices shape the role of NGOs within the development industry. In particular, acknowledging NGOs’ commitment to alternative bottom-up development thinking and practice, it investigates whether and how OD processes and management practices might help NGOs to fulfil their stated role. The findings indicate that OD and management processes were fundamentally shaped by external pressure from various actors, especially donors, pushing both NGOs toward the adoption of specific management systems and tools. However, the research also reveals that the NGOs dealt with such externally driven management requirements in various ways, including acts of opposition and resistance. Overall, the findings suggest that management imperatives and requirements not only significantly affect the OD processes of NGOs, but also shape the role of NGOs in the development process, by narrowing their possibilities for engagement with social change agendas and with bottom-up, transformative practice within the aid industry more generally.

Vardagliga konversationer kan sätta igång deltagande processer, men kan samtidigt också innebära ett hot mot normativa professionella praktiker. Min studie undersöker kommunikation och narrativa metoder i ett internationellt utvecklingssamarbete. Undersökningen observerar de möjligheter berättelser kan ha för biståndsprojekt och syftet är att framföra betydelsen av vardagshistorierna i beslutstagandet. Jag bestämde mig för att konstruera en fallstudie om slumområdet Kibera i Nairobi där olika organisationer arbetar med samhällsbyggande. Min avsikt var att jämföra två olika datakällor från Kibera för att undersöka vilka möjligheter lokalbefolkningens berättelser och vardagshistorier bjuder på. Missförstånd mellan olika aktörer uppstår eftersom individer upplever världen på olika sätt och detta gör fallstudien av Kibera intressant att undersöka. Genom att jämföra två olika narrativa källor, med hjälp av olika teoretiker, är det möjligt att visa orsakerna till varför det existerar en klyfta mellan experterna och den lokala befolkningen. Studien utnyttjar en fallstudiemetod, eftersom målet är att etablera en djupare förståelse för hur vardagsberättelser kan förbättra kommunikationen inom design och internationellt biståndsarbete. Efter en noggrann innehållsanalys av olika källor är det möjligt att konstatera att narrativa metoder skapar en bättre förutsättning för internationella biståndsprojekt och dessutom en starkare relation mellan internationella aktörer och utsatta lokala grupper. Vardagsberättelser skapar en naturlig omgivning för aktörer att uttrycka deras tankar och önskemål. / Everyday conversations can simultaneously be a spark for participatory processes and a threat to normative professional practices. My study examines communication practices and narrative methods in a development work context. The study observes the opportunities storytelling can bring to development projects and aims to highlight the importance of everyday narratives in decision-making processes. In order to explore the possibilities storytelling and everyday narratives bring to the table, I decided to build a case around Kibera slum area in Nairobi, where different actors are operating with community building, and compare their narratives. Stakeholders inevitably experience reality differently, which leads to disconnections and misunderstandings, and this makes the case study of Kibera interesting - by comparing the narratives of the two data sources from Kibera with the help of different theorists, it is possible to reveal the underlying reasons why a gap of connection exists between the different stakeholders. A case study research strategy is necessary in order to understand more profoundly how storytelling as a participatory tool can improve communication in design and development practice. After careful content analysis of different data sources, it is possible to conclude that using narrative methods to establish connections between foreign experts and vulnerable local communities builds a better foundation for development projects; storytelling creates a neutral setting where different stakeholders can find a way to express their thoughts and desires naturally.

This study investigates the impact of consumer sophistication on emerging market firms’ ability to innovate. Three constructs, namely, innovation capabilities, sources of information and strategies, were identified as critical factors in the innovation process. By leveraging off these factors emerging market firms may gain sustainable competitive advantages in a highly competitive environment. The context of the study was South African based software development firms competing in more developed markets (wealthier), less developed markets (poorer) and domestic markets only (middle income). Data collection took place via telephonic survey. It was found that the size of the firm as measured by the number of employees is related to the consumer sophistication. Firms in less developed markets tend to be significantly larger than firms in more developed markets and the domestic market. Suppliers and clients as sources of information that impact the firms’ innovation development were found to be statistically significant. Firms in the more developed markets made considerable use of international clients for innovation ideas whereas firms in the domestic market leveraged ideas off local suppliers. The firms’ resource strategy was found to be significantly different across the three groups. Domestic market firms considered themselves ahead of the industry compared to less developed markets who considered themselves average with regard to having the latest equipment. / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

Aim of this thesis is to determine intrinsic value of shares of developer Orco Prague, a.s. and valuation of this company as of 31.12.2010, based on public information available. Results should help owners and management to decide about the future of the company that is hardly dealing with impacts of worldwide financial crisis. The key for final recommendation will be comparison of results of revenue and liquidation methods. Theoretical part of thesis describes procedures and methodology of valuation, practical part is devoted to introduction of the company, strategic and financial analysis, financial plan and the final valuation of the firm.

Studiens syfte var att undersöka om inre motivation hos projektmedlemmar inomIT/mjukvarubranchen kan predicera upplevd arbetstillfredsställelse. Därför sågenomfördes en kvantitativ enkätstudie som skickades ut till respondenter inomstudiens valda urvalsgrupp. Det som undersöktes var inre motivation baserat på detre behovsområdena inom självbestämmandeteorin. Det resulterade i att studiensoberoende variabler blev självbestämmande, kompetens och tillhörighet och hur dekan predicera arbetstillfredsställelse. Insamlad data från 84 respondenteranalyserades genom en multipel regression. Där visade sig att i modellen så kundeoberoende variablerna med statistisk signifikans predicera 69% av variansen i denberoende variabeln. Den oberoende variabeln som visade sig ha störst uniktsignifikant predicerande förmåga var självbestämmande. Studien visar att deanalyserade oberoende variablerna har en stark förmåga att prediceraarbetstillfredsställelse. / The aim of the study was to examine whether intrinsic motivation among projectmembers in the IT/software industry can predict perceived job satisfaction.Therefore, a quantitative questionnaire study was conducted and sent out torespondents within the study's selected sample group. What was examined wasintrinsic motivation based on the three psychological need areas in the selfdetermination theory. This resulted in the study's independent variables beingautonomy, competence and belonging and how they can predict job satisfaction. Collected data from 84 respondents was analysed through a multiple regression. This showed that in the model, the independent variables could predict 69% of thevariance in the dependent variable with statistical significance. The independentvariable that proved to have the greatest uniquely significant predictive power wasautonomy. The study shows that the analysed independent variables have a strongability to predict job satisfaction.

Este trabalho procurou unir dois temas que, embora sejam muito relevantes, parecem trilhar caminhos independentes na administração: a avaliação de desempenho organizacional e as empresas brasileiras de desenvolvimento de software. Se, por um lado, a avaliação de desempenho organizacional pretende fornecer ferramentas e processos que auxiliem os gestores na condução de seus negócios, por outro lado, o desenvolvimento de software é tido como um setor que gera empregos de alta qualificação e que exporta um produto ou serviço com margens reais bem mais altas que aquelas registradas pela pauta tradicional de exportação. Nesse cenário, uma pesquisa de interesse é entender como é que as empresas brasileiras de desenvolvimento de software fazem avaliação de desempenho organizacional. Para cumprir com os objetivos deste trabalho exploratório, foi utilizada uma abordagem tanto qualitativa (dois estudos de caso) quanto quantitativa (16 respondentes de survey). Como resultados preliminares, há indicação de que existe um processo de amadurecimento da avaliação de desempenho das empresas de desenvolvimento de software e esse amadurecimento inclui a diminuição da importância atribuída ao curtíssimo prazo e o aumento da importância do médio e longo prazos. Estágios mais avançados desse amadurecimento devem incluir níveis cada vez maiores de sistematização das práticas de avaliação de desempenho e também devem privilegiar determinadas dimensões de avaliação. Em relação à percepção e à prática, também como resultados preliminares, percebe-se que as empresas não consideram importante preocuparem-se com as dimensões sociais e de meio-ambiente e não acreditam que eles gerem impactos positivos nos indicadores financeiros e, talvez, por esse motivo, as práticas são pouco maduras. Por fim, e talvez o resultado preliminar mais importante (até surpreendente), as empresas consideram que ter inovação e pessoas motivadas e desenvolvidas tecnicamente são as dimensões mais importantes e as que geram mais impactos positivos nos indicadores financeiros, mas elas não sabem ou não conseguem implementar indicadores para mensurá-las adequadamente. / This study has tried to bind two subjects of utmost importance but that seems to have independent pathways in Management: organizational performance measurement and Brazilian software development companies. On the one hand, organizational performance measurement intends to offer tools and processes so that managers can improve the way they run their businesses; on the other hand, the software development industry generates highly qualified jobs and exports goods and services with higher margins when compared to the Brazilian traditional export basket. As a result, a research of interest should ask how Brazilian software development companies are conducting organizational performance measurement. In order to comply with the goals of this exploratory study, both qualitative (two study cases) and quantitative (16 respondents of a survey) approaches were applied. Preliminary findings show that evidences lead to the existence of a performance measurement maturation process that software development companies undergo. According to this maturation process, companies shift their focus from the short term to the medium and long terms. More matured companies may experience a growing performance measurement systematization, even if it is non-declared at the beginning, and they should also privilege certain measurement perspectives. Regarding perception and practice, preliminary results show that companies do not perceive social and environmental perspectives as important, and they believe these perspectives do not have positive impacts on financial indicators. Consequently, practices related to these perspectives are not matured. Finally, the most important-even surprising-preliminary findings show companies believe that producing innovation and having motivated and well-trained employees are the most important perspectives to their businesses and they have positive impacts on financial indicators. Nevertheless, they do not know or they are unable to adequately implement performance measurement indicators of these perspectives.