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Diss. (sammanfattning) Västerås : Mälardalens högskola, 2006. / Härtill 5 uppsatser.

A análise de custos tradicional apenas estuda os impactos financeiros das alternativas de decisão. Mas dentro de um ambiente de concorrência ágil, globalizada e cada vez mais acirrada, a obtenção de vantagens competitivas sustentáveis torna-se fundamental e portanto, os elementos estratégicos devem ser agregados aos dados de custos. Os conceitos de dinamismo, vantagens competitivas, competências essenciais, acabam possibilitando novas concepções de arranjos organizacionais tais como as redes de cooperação de empresas denominadas Empresas Virtuais (EV), e se constituem em enfoques dos mais importantes. Também o conceito de estratégia, principalmente aplicado a gestão de custos/lucros é uma realidade trazida pelo novo contexto global. A aplicação da Gestão Estratégica de Custos (Strategic Cost Managemant - SCM) e de suas ferramentas está associada a todas as atividades das empresas, especialmente àquelas relacionadas com a gestão de custos e lucros. É objetivo deste trabalho estudar e discutir os critérios de funcionamento de um modelo de Gestão Estratégica de Custos e as possibilidades de sua aplicação em Empresas Virtuais. A meta é a obtenção de conclusões e conhecimento a cerca da administração de custos de uma maneira estratégica para o setor de Empresas Virtuais. / The tradicional cost analysis only studies the financial consequences of alternative decisions. But in a environment of agile, globalizated and even more stronger competion, the obtention of sustenable competitive advantages becomes fundamental, thus the strategic elements must be aggregated with cost information. With the arrival of globalization, comes a new way to see the firm's environment and to operate inside it. The concepts of dinamism, competitive advantage, core competences, make possible new structures, for example, the cooperation networks called virtual organizations, and they are answers to the new managemant challenges. The organizations with tecnology basis, just their agility, have a profile to actuate in virtual organizations. The concept of strategie, specially the one related with costs, is coming by the globalization too. The aplication of Strategic Cost Managemant (SCM) and their instruments is associated with all of the organization's activities, specially, the one related with cost managemant. It's convenient study and discuss the operation rules of a strategic cost managemant model and the possibilities of aplication in virtual organizations.

本研究之目的在探討討強制性財務預測下,公司管理當局對於不準確度程度過高之公司,其可能之修正行為, 準確度係預計值與實際值之間的差異從會計理論之觀點而言管理當局可用盈餘管理(隱含方式),或修正預測(外在方式)為之達到預測準確性之目的,本研究首先要了解之問題便是財務預測之更新與否與盈餘管理之間的關連,其次由於新上市公司於國內外實證研究中發現其於上市前後存有盈餘管理之現象故本研究推論由上市目的所編製之財務預測亦有較現金增資者有較樂觀之傾向存在另外在我國企業之歷史性財務報表之查核會計師通常亦為該公司之財務預測核閱會計師故本研究亦推論會計師之聲譽對於準確度有影響以上三項問題均以WILCOXONTEST 及T TEST 來回答另外本研究欲建立一可以解釋預測準確性之迴歸式而以預測更新與否,會計師聲譽,財務預測發布目的及盈餘管理幅度為自變數研究結果顯示管理當局傾向於以更新預測之方式達成其準確度之目的會計師聲譽並非決定準確度之決定性因素上市目的所發佈者較現金增資所發布者保守推論其可能之原因與承銷商之連坐記點有關故閱表者可從財務預測之更新與否及發布目的兩者綜合判斷財務預測之準確性

This report asks the question how to balance thepreservation of cultural built heritage against other publicand private interests in local planning. The aim of the studyis to contribute to knowledge about how different actors valuethe built heritage and how they interact in planning. The studydiscusses how this knowledge can be taken into account inplanning practice. As society develops further into a knowledgesociety, the valuation of local environmental qualities seemsto be more complex than during previous decades. For thatreason the maintenance of cultural built heritage is moredifficult to handle than before. The planning process has bytradition been characterised by a strong public sectorinvolvement and by strict procedural links to the regulationsystem. However, private initiatives have come to play anincreasingly important role in the planning process. Thesechanges have led to a situation where decision-making becomesinformal. The question is if planning functions in such waythat all values represented by different interests areconsidered carefully when decisions are made for preservation,renewal or change of the builtenvironment. There are reasonsto question the notion of citizen representation by localpoliticians and experts of various kinds. The theoreticalfoundation for the study is economic valuation theory, andespecially environmental economics, in combination withnegotiation theory and planning theory. These theories are usedas a starting point for an analysis of different actors’understanding of the cultural built heritage, their incentivesfor participating in planning, and, hence, for understandingthe interaction which determines preservation practice.Empirical findings are based on a case study of planning andheritage management in the municipality of Umeå. Itincludes studies of five recently completed planning processesconcerning specific real estate properties, as well as, aquestionnaire directed to a random selection of 1000inhabitants in the municipality. The study concludes that theoutcome of planning to a substantial part is depending of theinteraction and relations between the stakeholders, and, hence,structured by what has developed as the intellectual traditionand context of the city. The study shows that the builtenvironment seen as a public good in general is not fullyacknowledged and understood. Consequently, the private goodcharacteristic of the built environment is stressed inplanning, not only by private actors, but also by the publicsector. Furthermore, the study concludes that one importantissue in the management of the cultural built heritage is todraw on the actors’incentives for preservation, hence,paying more attention to the question of future direct andindirect use of the built heritage. An actor who primarilyfocuses on existence value runs the risk of being situated inthe margin of planning, with no real influence on decisionsconcerning heritage management.

<p>This report asks the question how to balance thepreservation of cultural built heritage against other publicand private interests in local planning. The aim of the studyis to contribute to knowledge about how different actors valuethe built heritage and how they interact in planning. The studydiscusses how this knowledge can be taken into account inplanning practice. As society develops further into a knowledgesociety, the valuation of local environmental qualities seemsto be more complex than during previous decades. For thatreason the maintenance of cultural built heritage is moredifficult to handle than before. The planning process has bytradition been characterised by a strong public sectorinvolvement and by strict procedural links to the regulationsystem. However, private initiatives have come to play anincreasingly important role in the planning process. Thesechanges have led to a situation where decision-making becomesinformal. The question is if planning functions in such waythat all values represented by different interests areconsidered carefully when decisions are made for preservation,renewal or change of the builtenvironment. There are reasonsto question the notion of citizen representation by localpoliticians and experts of various kinds. The theoreticalfoundation for the study is economic valuation theory, andespecially environmental economics, in combination withnegotiation theory and planning theory. These theories are usedas a starting point for an analysis of different actors’understanding of the cultural built heritage, their incentivesfor participating in planning, and, hence, for understandingthe interaction which determines preservation practice.Empirical findings are based on a case study of planning andheritage management in the municipality of Umeå. Itincludes studies of five recently completed planning processesconcerning specific real estate properties, as well as, aquestionnaire directed to a random selection of 1000inhabitants in the municipality. The study concludes that theoutcome of planning to a substantial part is depending of theinteraction and relations between the stakeholders, and, hence,structured by what has developed as the intellectual traditionand context of the city. The study shows that the builtenvironment seen as a public good in general is not fullyacknowledged and understood. Consequently, the private goodcharacteristic of the built environment is stressed inplanning, not only by private actors, but also by the publicsector. Furthermore, the study concludes that one importantissue in the management of the cultural built heritage is todraw on the actors’incentives for preservation, hence,paying more attention to the question of future direct andindirect use of the built heritage. An actor who primarilyfocuses on existence value runs the risk of being situated inthe margin of planning, with no real influence on decisionsconcerning heritage management.</p>

1 Atliekų tvarkymo problema priskiriama prie svarbiausių ir neatidėliotinai spręstinų problemų. Daug diskutuojama apie atliekų tvarkymo sistemas, kurios apima jų apskaitą, surinkimą, pervežimą, saugojimą, kenksmingumo šalinimą bei deponavimą, o tai reikalauja didelių lėšų. Darbo tikslas – nustatyti UAB ,,KRATC“ atliekų tvarkymo centro monopolijos veiksnius, pateikiant efektyvią atliekų valdymo strategiją. Atlikti atliekų valdymo veiklos analizę Lietuvoje ir Klaipėdos regione, pateikiant efektyvią atliekų valdymo strategiją. Darbo tyrimo objektas - UAB ,,Klaipėdos regiono atliekų tvarkymo centras“ (KRATC): atlikta jos veiklos sisteminė analizė, nustatyti atliekų valdymo tobulinimo veiksniai, kurie taikomi Klaipėdos regionui. Magistrinis darbas susideda iš 3 dalių: 1) aptariama atliekų vadybos reikšmė bei atliekų teisinio reguliavimo principai kitų mokslinių šaltinų autorių atžvilgiu; apžvelgiami atliekų valdymo įmonių vadybiniai aspektai, darantys įtaką efektyviam atliekų valdymui; 2) atskleisti Klaipėdos miesto savivaldybių bei UAB ,,KRATC“ vadybiniai aspektai, apžvelgiant atliekų valdymo veiklos rezultatus Klaipėdoje; palygintos Valstybinės atliekų valdymo ir Nacionalinės darnaus vystimosi strategijų ypatumai. 3) ištirti UAB ,,KRATC“ veiklos vykdymo ypatumai; išskirta medicininių atliekų tvarkymo, atliekų rūšiavimo tobulinimo bei senų padangų panaudojimo galimybės, ir taip pateikiami sprendimai efektyvesnei atliekų tvarkymo sistemai... [toliau žr. visą tekstą] / 1 Currently more and more attention is paid to the protection of enviroment.Waste disposal is considered to be the problem of major importance, much to be talked about waste disposal systems. Large-scale investments are required on their records, refuse-collection, tranport costs, storage, toxic waste disposal and, also, bailment. The goal of my job is to define the measures of central monopoly on waste disposal of JSL ''KRATC''and develop a most effective management strategy. The research object -(JSC) UAB ''Klaipedos regiono atlieku tvarkymo centras (KRATC): its systemic analysis has been done to define the most effective factors provided in the region of Klaipeda. Master's job consists of 3 parts: 1) having analysed importance of waste managment and law regulation principles in the context of other scientific research authors; administrative directions of waste managment units making it as effective as possible; 2) having developed managing aspects of municipalities together with JSL ''KRATC' taking into consideration the actions carried out in Klaipeda; compared strategic peculiarities of National waste managing and National solid development; 3)having investigated the... [to full text]

A análise de custos tradicional apenas estuda os impactos financeiros das alternativas de decisão. Mas dentro de um ambiente de concorrência ágil, globalizada e cada vez mais acirrada, a obtenção de vantagens competitivas sustentáveis torna-se fundamental e portanto, os elementos estratégicos devem ser agregados aos dados de custos. Os conceitos de dinamismo, vantagens competitivas, competências essenciais, acabam possibilitando novas concepções de arranjos organizacionais tais como as redes de cooperação de empresas denominadas Empresas Virtuais (EV), e se constituem em enfoques dos mais importantes. Também o conceito de estratégia, principalmente aplicado a gestão de custos/lucros é uma realidade trazida pelo novo contexto global. A aplicação da Gestão Estratégica de Custos (Strategic Cost Managemant - SCM) e de suas ferramentas está associada a todas as atividades das empresas, especialmente àquelas relacionadas com a gestão de custos e lucros. É objetivo deste trabalho estudar e discutir os critérios de funcionamento de um modelo de Gestão Estratégica de Custos e as possibilidades de sua aplicação em Empresas Virtuais. A meta é a obtenção de conclusões e conhecimento a cerca da administração de custos de uma maneira estratégica para o setor de Empresas Virtuais. / The tradicional cost analysis only studies the financial consequences of alternative decisions. But in a environment of agile, globalizated and even more stronger competion, the obtention of sustenable competitive advantages becomes fundamental, thus the strategic elements must be aggregated with cost information. With the arrival of globalization, comes a new way to see the firm's environment and to operate inside it. The concepts of dinamism, competitive advantage, core competences, make possible new structures, for example, the cooperation networks called virtual organizations, and they are answers to the new managemant challenges. The organizations with tecnology basis, just their agility, have a profile to actuate in virtual organizations. The concept of strategie, specially the one related with costs, is coming by the globalization too. The aplication of Strategic Cost Managemant (SCM) and their instruments is associated with all of the organization's activities, specially, the one related with cost managemant. It's convenient study and discuss the operation rules of a strategic cost managemant model and the possibilities of aplication in virtual organizations.

There is a lack of maturity in the software game development that results in development companies using their own invented, but not fully completed, procedures. Through a case study this master thesis gives an overview of the game developers maturity in configuration management, quality assurance and development methods in general. It also presents a suggestion on how to address the issues found in the case study. / Datorspelsindustrin är en omogen bransch vilket medför att företagen använder sig av icke kommersiella metoder och processer för utveckling. Magisterarbetets fallstudie ger läsaren en överblick av spelföretags mognadsnivå inom några delar av utvecklingsprocessen. Dessutom presenterar magisterarbetet råd för att förbättra de brister som har blivit definierade under fallstudien. / Questions about the master thesis can be sent to Peter Kullgard (kullgard@hotmail.com) or Richard Hultgren (richie@pc.nu) Special thanks to Martin Walfisz and Massive Entertainment of Sweden

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