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This paper is the result of an empirical research project analysing the decision behaviour of Austrian managers in ethical dilemma situations. While neoclassical economic theory would suggest a pure economic rational basis for management decisions, the empirical study conducted by the authors put other concepts to a test, thereby analysing their importance for managerial decision making: specific notions of fairness, reciprocal altruism, and commitment. After reviewing some of the theoretical literature dealing with such notions, the paper shows the results of an online survey working with scenarios depicting ethical dilemma situations. By judging such scenarios the respondents showed their preference for the named concepts, though with different degrees of confirmation. The results (with all limitations of an online survey in mind) support the theoretical work on the named concepts: Fairness elements (including Rawlsian principles of justice and an understanding of fairness as conceived by a reference transaction) play a major part in management decisions in ethical dilemma situations. Also, commitment as a behaviour that sticks to rules even if personal welfare is negatively touched, and reciprocal altruism as a cooperative behaviour that expects a reciprocal beneficial action from other persons have been concepts used by Austrian managers when analysing ethical dilemmas. The article also tries to put the results into a comparative perspective by taking into account other studies on ethical decision factors conducted with e.g. medical doctors or journalists, and by discussing intercultural implications of business ethics.

Els processos de presa de decisions directives i de gestió i mesurament de l'acompliment són centrals en la gestió estratègica. El procés de gestió estratègica és de caràcter dinàmic, continu i sistèmic. No obstant això, els factors que afecten l'estabilitat estratègica poden ser inesperats, volubles i irregulars. Aquesta tesi s'ha centrat en quatre objectes d'anàlisi: els sistemes de mesurament de l'acompliment, les decisions directives, la incertesa de l'entorn i l'acompliment de l'organització. En aquesta tesi, s'ha plantejat un estudi quantitatiu per contrastar una sèrie d'hipòtesis respecte d'aquestes qüestions de recerca. Les hipòtesis han estat sotmeses a un contrast empíric a partir de dades recollides de 179 respostes d'un qüestionari físic, que s'ha administrat a membres del TMT (top management team) d'organitzacions amb activitat a l'Equador i a Colòmbia. Els resultats de la recerca suggereixen que una primera aportació d'aquesta tesi en la literatura anterior és l'enfocament en la congruència entre les decisions directives com un atribut important en la interrelació entre el pla estratègic i el pla operatiu dintre del cicle de gestió estratègica (Kaplan i Norton, 2008, 2010), sobre el qual anteriorment s'havia prestat poca atenció. En segon lloc, la tesi contribueix a entendre que una de les vies per les quals els sistemes estratègics de mesurament de l'acompliment ajuden a acomplir millor la gestió és assegurant una congruència o una sincronia més grans entre les decisions directives, distingint com els diferents tipus de congruència afecten diferents aspectes de l'acompliment de la gestió. Respecte d'aquesta segona aportació, la tesi demostra específicament que, dintre de l'acompliment de la gestió, la més gran alineació estratègica interna està associada a la congruència entre les decisions estratègiques, mentre que la capacitat de qüestionament estratègic està associada a la congruència entre les decisions de caràcter operatiu, i la rapidesa de resposta estratègica està associada a la congruència entre les decisions de caràcter estratègic i operatiu. Finalment, la tesi contribueix a la discussió que s'ha obert recentment en la literatura sobre si els SPMS són adequats en entorns molt dinàmics, i conclou que l'impacte diferencial de l'ús de SPMS en l'acompliment de la gestió és més feble en entorns dinàmics, la qual cosa està en línia amb el corrent d'estudis que assenyala els riscos de rigidesa dels SPMS. / Los procesos de toma de decisiones directivas y de gestión y medición del desempeño son centrales en la gestión estratégica. El proceso de gestión estratégica es de carácter dinámico, continúo y sistémico. Sin embargo, los factores que afectan la estabilidad estratégica pueden ser inesperados, volubles e irregulares. Esta tesis se ha centrado en cuatro objetos de análisis: los sistemas de medición de desempeño, las decisiones directivas, la incertidumbre del entorno, y el desempeño organizacional. En esta tesis se ha planteado un estudio cuantitativo para contrastar una serie de hipótesis respecto a ambas cuestiones de investigación. Estas hipótesis han sido sometidas a un contraste empírico a partir de datos recogidos en base a 179 respuestas a un cuestionario físico, aplicado a miembros del TMT (Top Management Team) de organizaciones con actividades en Ecuador y Colombia. Los resultados de la investigación sugieren que un primer aporte de esta tesis a la literatura anterior es el enfoque en la congruencia entre decisiones directivas como un atributo importante en la interrelación entre Plan Estratégico y Plan Operativo dentro del Ciclo de Gestión Estratégica (Kaplan y Norton, 2008, 2010), y sobre el que anteriormente se había prestado poca atención. En segundo lugar, la tesis contribuye a entender que una de las vías por las que los sistemas estratégicos de medición de desempeño ayudan a un mejor desempeño de gestión es a través de asegurar una mayor congruencia o sincronía entre las decisiones directivas, distinguiendo cómo los distintos tipos de congruencia afectan a distintos aspectos del desempeño de gestión. Respecto a este segundo aporte, esta tesis demuestra específicamente que, dentro del desempeño de gestión, la mayor alineación estratégica interna está asociada a la congruencia entre las decisiones estratégicas, mientras que la capacidad de cuestionamiento estratégico está asociada a la congruencia entre las decisiones de carácter operativo, y la rapidez de respuesta estratégica está asociada a la congruencia entre las decisiones de carácter estratégico y operativo. Finalmente, la tesis contribuye a la discusión recientemente abierta en la literatura sobre si los SPMS son adecuados en entornos muy dinámicos, y concluye que el impacto diferencial del uso de SPMS sobre el desempeño de gestión es más débil en entornos dinámicos, lo cual está en línea con la corriente de estudios que remarcan los riesgos de rigidez en los SPMS. / The decision-making processes, management policies and the performance measurement are central issues in the strategic management literature. The strategic management process is dynamic, continuous and systemic. However, the factors affecting strategic stability can be unexpected, volatile and erratic. This thesis has focused on four objects of analysis: performance measurement systems, management decisions, perceived environmental uncertainty and organizational performance.This thesis is a quantitative study which compares a series of hypotheses; these hypotheses have been subjected to an empirical data collected from 179 responses to a physical questionnaire, applied to members of the TMT (Top Management Team) of organizations with activities in Ecuador and Colombia.The research results suggest that a first contribution of this thesis to the literature is the focus on the congruence between management decisions as an important attribute in the interface between Strategic Plan and Operational Plan within the Strategic Management Cycle (Kaplan and Norton, 2008 , 2010), which previously has received little attention. Secondly, the research contributes to understand that one of the ways in which strategic performance measurement systems helps management to achieve better performance is through ensuring greater consistency or synchrony between management decisions, distinguishing how different types of congruence affect different aspects of performance management. Regarding this second contribution, this thesis shows specifically that, within performance management, a greater internal strategic alignment is associated with the congruence between the strategic decisions, while the capacity of strategic questioning is associated with the congruence between operative decisions, and speed of strategic response is associated with the congruence between strategic and operational decisions. Finally, the thesis contributes to the recently opened discussion in the literature about if the SPMS are appropriate in highly dynamic environments, and concludes that the differential impact of the use of SPMS on performance management is weaker in dynamic environments, which is in line with current studies that highlight the risks of stiffness of the SPMS.

Subject of investigation – management of information and knowledge in the organization JSC „Rūta“. Purpose of work – identification of the usefulness of knowledge and information system for organization‘s management solutions and preparation of the model of the management process. The following tasks have to be solved in order to achieve the purpose of work: • to explain the essence and usefulness of information; • to analyze the usefulness of information and knowledge to the management decision making in the organization; • to prepare the model of the organization information and knowledge management. Methods of investigation. The methods of systematic analysis and synthesis, logical analysis, comparing of results, grouping, graphic portrayal, expert evaluation of the necessity and usefulness of information needs and usefulness, simulation were used to get theoretical results and investigate selected problem. Concepts of information and knowledge are described and analyzed in the work as well as their influence to the activities of the organization. Information system of JSC „Rūta“ is investigated in the work. After the survey of employees and analysis of theoretical material the model of marketing information and knowledge management is created.

This thesis deals with issues of project financing in a non-profit sector. Using management decisions approach tries to contribute to finding a suitable portfolio of financing the Experience Pilsen! project. The goal is to identify, through the decision-making process, such possible solutions that lead to ensuring financial stability in the new project period. The thesis reviews the decision-making process from the analyzing the situation to the selection of the optimum variants. Analysis to determine the decision-making situation, consultations with experts and decision tree methods such as causal relations, the Six thinking hats method and other methods are used. Based on the gathered information a support resources portfolio is designed. It represents a set of optimal variants of solving the decision-making problem.

Актуальность темы выпускной квалификационной работы определяется тем, что самый эффективный способ получения конкурентного преимущества, бесспорно, является улучшение взаимодействия с источником прибыли компании - с ее клиентами. Основным фактором успеха работы предприятия является необходимость принятия правильного и своевременного управленческого решения. Внедрение процесса лидогенерации позволит компании улучшить качество, надежность и производительность процессов и продуктов, установить долгосрочные отношения с клиентами. Результаты работы – практическим результатом работы стало внедрение процесса лидогенерации клиентов в ПАО «Сбербанк», позволяющая специалистам сделать уникальное предложение клиентам, увеличить их количество, собственные продажи и банка в целом. / The relevance of the topic of the final qualifying work is determined by the fact that the most effective way to gain a competitive advantage, undoubtedly, is to improve interaction with the source of the company's profit - with its customers. The main factor in the success of the enterprise is the need to make a correct and timely management decision. The implementation of the lead generation process will allow the company to improve the quality, reliability and productivity of processes and products, and establish long-term relationships with customers. Results of the work - the practical result of the work was the implementation of the process of lead generation of clients at Sberbank, which allows specialists to make a unique offer to clients, increase their number, their own sales and the bank as a whole.

Clinical laboratory test results are integral to patient management. Important aspects of laboratory tests’ contributions are the use of the test information and the role they have in facilitating efficient and effective use of healthcare resources. Methods of measuring those contributions were examined using quantitative HCV RNA test results (HCV VL) in therapeutic management decisions as a model. Test precision is important in those decisions; therefore, the clinical use was evaluated by studying the impact that knowledge of inherent assay imprecision had on clinicians’ decisions. A survey describing a simulated patient at a decision point for HCV triple-combination therapy management was sent to 1491 hepatology clinicians. Participants saw HCV RNA results at five different levels and were asked to choose to: continue therapy, discontinue therapy, or repeat the test. Test results were presented both with and without the 95% confidence intervals (CIs). Three of the VLs had CIs that overlapped the therapeutic decision level. Participants saw both sets of results in random order. Demographics and practice preferences were also surveyed. One-hundred-thirty-eight responses were received. Adherence to clinical guidelines was demonstrated in self-reported behaviors and in most decisions. However, participants chose to repeat the test up to 37% of the time. The impact of the knowledge of assay imprecision did not have a statistically significant effect on clinicians’ decisions. To determine economic value, an analytic decision-tree model was developed. Transition probabilities, costs, and Quality of Life values were derived from published literature. Survey respondents’ decisions were used as model inputs. Across all HCV VL levels, the calculated test value was approximately $2600, with up to $17,000 in treatment-related cost savings per patient at higher HCV VLs. The test value prevailed regardless of the presence or absence of CIs, and despite repeat testing. The calculated value in cost savings/patient was up to 100 times the investment for HCV VL testing. Laboratory tests are investments in efficient uses of healthcare resources. Proper interpretation and use of their information is integral to that value. This type of analysis can inform institutional decisions and higher level policy discussions.

This thesis provides a theoretical framework for evaluating the causes of vacant land in shrinking cities. The focus of this thesis was New Orleans and St. Louis; these two cities were selected as the case studies because they are roughly of similar age, possess a common cultural and economic heritage, and have a geographic footprint which encompasses different environmental conditions. This thesis evaluated factors that contribute to patterns of land vacancy within these two cities. Factors included in this evaluation include employment and other economic and cultural opportunities, environmental and ecological conditions, social dynamics and conditions, governmental management decisions, and 'quality of life' stressors, such as proximity to major infrastructure and industrial development. The theoretical framework described in this thesis is intended to apply to other shrinking cities beyond the case studies. A geographic information system database using historical maps and population census data were created for each city and utilized to examine temporal patterns in the relationship between land vacancy and a variety of environmental, economic, and social factors. Maps from the time of the founding of each city were geo-referenced to create a depiction of the ecological conditions prior to European settlement at the sites of New Orleans in 1718 and St. Louis in 1764, respectively. Time-series data gathered from the United States population censuses were utilized to document spatial change of the two cities as they evolved. Homo sapiens like other species compete for habitat. Access to high quality habitat within the urban ecosystem is determined by contestation between individuals and social groups, through market mechanisms and through management decisions, both utilitarian and ideological. Corruption and violence may also be factors. Individual agency is a factor in this contestation but social and cultural structures can also work to limit individual choices, particularly for minorities and low income residents, and relegate many residents to suboptimum or marginal habitat. A data analysis of both New Orleans and St. Louis showed that the quantity and location of vacant land is primarily influenced by proximity to opportunities and by proximity to major risks which impact the quality of Homo sapiens habitat. The first of these is proximity to opportunities such as employment, education, and cultural resources. The second is the presence of natural hazards, such as flooding and geological hazards, as revealed by the analysis of the historical ecology of the city. The third is the impact of local government management decisions and social planning which has spatial implications, including racially-based zoning, racial covenants, redlining, and isolation from public services and facilities such as the segregation of public schools. These decisions are often the reflection of ideology and power relationships. A fourth driver of land vacancy is proximity to risks, notably industrial lands, but also the intrusion of major infrastructure projects such as the development of the railyards and rail corridor of St. Louis, the construction of the Industrial Canal in New Orleans, and the construction of Interstate highways through both cities. In some circumstances, such drivers that include the unintended consequences of utilitarian decisions. The fifth driver include socio-economic factors and the neighborhood effects of crime, and poor education. These five drivers act in different proportions in each city to influence land values which, in turn, drive levels of vacancy. This comparative investigation revealed that the impact of geophysical factors on land vacancy varies greatly between New Orleans and St. Louis. While much of New Orleans lies below sea level and is often subject to flooding and hurricanes, little of the vacant lands of St. Louis are impacted by geophysical factors. In contrast, management decisions and social planning have contributed significantly to the concentration of poverty and, in turn, land vacancy in both cities. While some of these management decisions are utilitarian in nature and intended to provide the greatest benefits for the most number of people, others are ideologically driven or reflect power relationships and in the case of both New Orleans and St. Louis, racism. Proximity to risks, such as active railroad tracks, major highways, and industrial development, also has a strong relationship to land vacancy in both cities. Land vacancy also has a strong spatial relationship with areas of low income, poor education, and crime and neighborhood effects. While an understanding of environmental history can provide a useful guide to vacant land policy, efforts to address the challenge of vacant lands must consider not only the symptoms but the underlying causes of vacancy, particularly economic and social factors. This thesis is addressed to planners, architects, urban designers, landscape architects, and elected and appointed government officials who work to address the challenges of shrinking cities. Though this thesis examined the causes of vacant land in two shrinking cities, future research should examine the application of the theoretical framework presented here to cities experiencing growth as well.

<p>    </p> <p>Social Media Platforms (SMPs) are used by almost 60% of the global population. Along with the ubiquity of SMPs, there are increasing Trust & Safety (T&S) risks that expose users to spam, harassment, abuse, and other harmful content online. <em>T&S Engineering </em>is an emerging area of software engineering striving to mitigate these risks. This study provides the first step in understanding this form of software engineering.</p> <p>This study examines how T&S Engineering is practiced by SMP engineers. I studied two open-source (OSS) SMPs, Mastodon and Diaspora, which comprise 89% of the 9.6 million OSS SMP accounts. I focused on the T&S design process by analyzing T&S discussions within 60 GitHub issues. I applied a T&S discussion model to taxonomize the T&S risks, T&S engineering patterns, and resolution rationales. I found that T&S issues persist throughout a platform’s lifetime, they are difficult to resolve, and engineers favor reactive treatments. To integrate findings, I mapped T&S engineering patterns onto a gen- eral model of SMPs. My findings give T&S engineers a systematic understanding of their T&S risk treatment options. I conclude with future directions to study and improve T&S Engineering, spanning software design, decision-making, and validation. </p>

Бухгалтерский учет в бюджетной сфере – составная часть единой системы учета Российской Федерации, поэтому учет основных средств в бюджетных учреждениях постоянно подвержен реформированию. Из года в год издаются различные нормативно-правовые документы, либо вносятся поправки в ранее созданные, которые, так или иначе, меняют ведение учета основных средств в бюджетных учреждениях. Как известно, выполнение бюджетными учреждениями функции, возложенных на них, возможно при наличии одного важного условия – обеспеченности основными средствами, а также максимальной степени задействования этих средств в процессе деятельности учреждения. При этом эффективное использование основных средств – это решающий фактор роста объемов оказываемых учреждением услуг, а также улучшения качества обслуживания. На современном этапе бухгалтерский учет можно считать важным средством систематического контроля, которое обеспечивает сохранность основных средств учреждения, их правильное использование и выявление дополнительных резервов снижения расходов. Основные средства бюджетного учреждения обладают одной отличительной особенностью – они многократно используются в процессе деятельности бюджетного учреждения и при этом сохраняют первоначальную форму. Основные средства в результате их использования, а также под влиянием внешней среды постепенно изнашиваются. При этом свою первоначальную стоимость они переносят на затраты производства. Данная информация позволяет предприятию выявить пути и резервы повышения эффективности обеспеченности основных фондов, а, кроме того, вовремя обнаружить и скорректировать негативные отклонения, которые в дальнейшем могут повлечь серьезные последствия для успешной деятельности предприятия. Принятие управленческих решений в отношении основных средств связано с формированием достоверного учетно-аналитического обеспечения, что предполагает проведение экономического анализа. Экономический анализ является следующим звеном между исходной информацией, формируемой в системе бухгалтерского учета, и принимаемыми управленческими решениями. / Accounting in the budgetary sphere is an integral part of the unified accounting system of the Russian Federation, therefore, accounting for fixed assets in budgetary institutions is constantly subject to reform. From year to year, various regulatory documents are issued, or amendments are made to previously created ones, which, one way or another, change the accounting of fixed assets in budgetary institutions. As you know, the performance of the functions assigned to them by budgetary institutions is possible if there is one important condition - the provision of fixed assets, as well as the maximum degree of use of these funds in the process of the institution's activities. At the same time, the effective use of fixed assets is a decisive factor in the growth of the volume of services provided by the institution, as well as improving the quality of service. At the present stage, accounting can be considered an important means of systematic control, which ensures the safety of the institution's fixed assets, their correct use and the identification of additional reserves for reducing costs. Fixed assets of a budgetary institution have one distinctive feature - they are repeatedly used in the course of the activities of a budgetary institution and at the same time retain their original form. Fixed assets as a result of their use, as well as under the influence of the external environment, gradually wear out. At the same time, they transfer their initial value to production costs. This information allows the enterprise to identify ways and reserves to improve the efficiency of the provision of fixed assets, and, in addition, to timely detect and correct negative deviations, which in the future may entail serious consequences for the successful operation of the enterprise. The adoption of management decisions in relation to fixed assets is associated with the formation of reliable accounting and analytical support, which implies an economic analysis. Economic analysis is the next link between the initial information generated in the accounting system and the management decisions made.