This diploma thesis proposes usage of Business Intelligence tools in the chosen company. It considers the costs for installing, assesses the economic benefits and based on the analysis, it proposes appropriate solutions to the currently unsatisfactory situation in the company.

The master thesis is focused on Evaluation of the Company´s Financial Performance Using Benchmarking Approach. The master thesis consists of three following parts. The first part deals with theoretical methods, especially benchmarking realization and its different types and models. The second part contains evaluation of the current situation in OBB stavební materiály s.r.o. and compares its business to others using benchmarking method. I used public data from financial annual accounts and database Amadeus. The last part includes complete evaluation of the company´s financial performance and recommendation on improvemet of the financial performance in company OBB stavební materiály s.r.o.

Nieuwenhuis (2007) defines Education Development Centres (EDCs) as teacher support centres consisting of activities and services that support the school curriculum and contribute to the teacher content knowledge and skills development. In addition, Johnson and Maclean (2008) suggested that an ideal EDC programme should be built on the foundation of an information infrastructure that includes materials, equipment and facilities, and direct services to teachers. However, EDC activities and services are shaped and influenced by multiple factors contributing to the teacher classroom practices. Attention to the EDC programme is further given to areas like: the organisational support to effect changes in teacher practices; the type of activities and services; learning through technology; and teacher perception towards the EDC activities and service. Looking more closely at the way EDCs function and noting the benefits of keeping EDCs as teacher support centres, this study explored the EDC activities and services guided by the following sub-questions:  What professional development activities and services do EDCs provide;  What is the rationale behind the development of EDC activities and services;  What is the quality of EDC activities and services in relation to the professional development of teachers;  What are the teachers’ perceptions of EDC activities and services? The main objective of the study was to establish the extent to which activities and services in Mpumalanga EDCs relate to teacher classroom practices. A sample of 16 teachers responded to the questionnaire designed specifically for teachers while two subject advisors who facilitated activities at the EDCs and two EDC managers were interviewed. Currently the approach to professional development programmes tends to be fragmented. Hence, this study sought to improve the quality of EDC activities and services by alerting programme designers and advising against such a practice. Furthermore, the intention was to provide feedback to programme designers and encourage the promotion of collegial planning in structuring such offerings. The qualitative study approach followed, used the interview schedule as a primary source to collect data to gather as much evidence as possible and was backed by the teacher questionnaire, field notes and personal journal. The basic logic model guided the planning for the evaluation process in identifying elements to be evaluated and indicated relationship between the components: the input (resources that go into the EDC programme); output (activities the EDC programme undertakes to offer); and the outcome (teacher behavioural changes and benefits that resulted because of the activities conducted). This study focused mainly on the implementation processes to yield intended results. The study identified various factors as significant to deliver quality activities and services to enhance teacher knowledge and develop skills: creation of realistic centre vision, develop quality activities to integrate content knowledge and pedagogical skills, promote teacher collaboration and active participation; and designing coherent activities aligned to the schools improvement strategies to meet teachers’ need. Workshops were facilitated in a reform approach allowing active participation of teachers, for example, simulations in computer lessons and science experiments. However, the inadequate resources and EDC financial constraints limited the quality of activities and services. Nonetheless, EDC activities and service possessed the quality to enhance teacher knowledge and skills, if they are designed to incorporate the research based key features (Haslam, 2008). Furthermore, the study noted that EDCs play a critical role in shaping the activities and services by designing reform activities, creating pedagogical space for teachers to come together and providing teaching and learning material including technological tools, like Internet, to advance with curriculum changes and spare teachers’ time and cost for travelling to meeting venues. / Dissertation (MEd)--University of Pretoria, 2014. / tm2015 / Science, Mathematics and Technology Education / MEd / Unrestricted

Background: Atypical processing of auditory information in children with autism spectrum disorder (ASD) can be observed at a neurological as well as at a behavioural level. The Functional Auditory Performance Indicators (FÁPI) is an observational monitoring tool for pre-school children with hearing loss, but has not yet been described in children with ASD. A reliable instrument to monitor progress of functional auditory performance in young children with ASD may contribute to evidence-based practice during intervention. Method: The aim was to describe the overall performance of five-year-old children with ASD on the FÁPI; to determine the test-retest reliability and inter-rater reliability of the tool. The study was exploratory with a descriptive design incorporating repeated measures. Twelve participants with ASD were purposely selected. The mean age was 65 months and all were exposed to English as additional language. Ten of the 12 participants had very little speech as reported by their parents. Pre-recorded sound and speech stimuli were used to elicit responses from participants in their familiar therapy rooms. For test-retest reliability three data collection sessions per participant were conducted over a two-week period. Video recordings were provided in randomised order and analysed by two independent raters. The raters were blind to the order of data sets. Results and conclusion: With an increase in complexity of auditory stimuli a marked decrease in response was observed in the participants. Category seven, the highest level of auditory responses, demonstrating the child's ability to process linguistic information, showed the least responses The test-retest reliability was good, with a single difference in the category 'Awareness and meaning of sound'. Inter-rater reliability indicated a significant difference in two of the seven categories of the FÁPI, 'Awareness and meaning of sound' and 'Sound localisation' with p-values of 0,006 and 0,003. These categories may be the most subjective in the tool. Despite some subjectivity in two of the seven categories the FÁPI was reliable to plot functional auditory performance in the sample group. Since the instrument relies on direct observation with very few demands to participate on a social level, it has potential for use in five-year-old children with ASD. Further research is required to determine the tool's performance using natural sound conditions to monitor the progress of children with ASD longitudinally, against themselves during intervention. / Dissertation (M Communication Pathology)--University of Pretoria, 2016. / Speech-Language Pathology and Audiology / MCommunication Pathology / Unrestricted

[pt] A utilização do modelo para ressuprimento automático de estoque pelo fornecedor (Vendor Management Inventory) é um dos fatores importantes para as empresas promoverem um equilíbrio entre o nível de serviço acordado com o cliente e o custo logístico inerente à operação de gestão de estoques. Devido à importância do tema, e com a oportunidade da autora participar da implementação do programa VMI em uma empresa no ramo de distribuição de combustíveis para gestão de estoques de postos de combustíveis, o objetivo desta dissertação foi avaliar o quão efetivo é a metodologia VMI desenvolvida e adotada na melhoria dos indicadores de desempenho. Para tal, foram feitas análises de seis indicadores para cinco clientes envolvidos nesta operação e, realizada a comparação entre os programas VMI em duas empresas distintas, buscando avaliar os fatores críticos, as melhores práticas e vantagens competitivas. A metodologia utilizada para a elaboração desta dissertação contempla pesquisas bibliográficas, dados de fontes primárias extraídos de sistemas de informação da empresa, entrevistas com funcionários envolvidos neste processo, e visitas in loco para observação direta. Os resultados desta dissertação foram a análise da efetividade do programa VMI para a melhoria dos indicadores de desempenho, os motivos que contribuíram para estes resultados e a proposta de melhoria do programa VMI baseada na comparação da aplicação do programa em empresas no mesmo segmento. / [en] The use of an efficient model for inventory replenishment by the supplier, VMI (Vendor Management Inventory) is one of the most important factors for companies to promote a balanced trade-off between the service level offered to the customer and the logistics costs inherent in the operation of inventory management. Due to the importance of this subject, and the opportunity of the author to take part in the implementation of the VMI program in a company of the fuel distribution sector for inventory management of gas stations, the objective of this master’s thesis is to evaluate how effective the VMI methodology is to improve performance indicators. To this end, the six indicators for five customers involved in this operation were analyzed and a comparison made among the VMI programs between two different companies, to evaluate the critical success factors, best practices and competitive advantages. The methodology used to prepare this dissertation includes bibliographic research, extracted data from primary sources of information system of the company, interviews with employees involved in this process, as well as in situ visits for direct observation. The results of this thesis were to analysis the effectiveness of the VMI program for the improvement of the performance indicators, the reasons that contributed to these results and the proposal of improvement actions for the VMI program based on the comparison of the program in two different companies of the same segment.

[pt] A competitividade econômica tem levado as empresas a buscarem novas soluções através do uso de Tecnologia de Informação (TI) para alcançar vantagens competitivas frente a seus concorrentes. O uso da TI permite às empresas terem maior controle na gestão de seus processos e, com isso, obter ganhos de produtividade, redução de custos operacionais e satisfação dos clientes. O presente estudo tem como objetivo apresentar e analisar o processo de implementação de um Sistema de Gerenciamento de Armazéns – WMS em atividades logísticas em um centro de distribuição (CD). Será feito um estudo de caso, que consiste em uma avaliação pós-implementação do sistema em um centro de distribuição de medicamentos através de aplicação de um Sistema de Medição de Desempenho Logístico, a fim de identificar as melhorias e ganhos nas atividades de um armazém. Dentro desse contexto, são identificados também os riscos e as resistências na aplicação do WMS. A metodologia utilizada para esta dissertação é de natureza qualitativa, que consiste em revisão bibliográfica, e de caráter exploratório, mediante pesquisas de campo, visitas na empresa do estudo e entrevistas. O resultado deste estudo é uma análise da melhoria de desempenho após a aplicação do WMS, que constata vantagens da TI para a logística de distribuição como maior nível de acuracidade e redução de tempo. / [en] The economic competitiveness has led companies to seek new solutions through the use of Information Technology (IT) to achieve competitive advantages over their competitors. The use of IT enables companies to have greater control in managing their processes and thereby achieve productivity gains, reduce operating costs and improve customer satisfaction. The present study aims to present and analyze the process of implementing a Warehouse Management System - WMS on logistics activities in a distribution center (DC). There will be a case study, consisting of a post-implementation review of the system in a distribution center for drugs through implementation of a Performance Measurement System Logistics in order to identify improvements and gains in the activities of a warehouse. Within this context, are also identified risks and resistance in the implementation of WMS. The methodology used for this thesis is qualitative in nature, consisting of a literature review, and exploratory character, through field research, visits to the company in the are study and interview. The result of this study is an analysis of performance improvement after applying WMS, noting advantages of IT for logistics distribution such as a higher level of accuracy and time reduction.

The construction and real estate industry are project-oriented where companies success depends on individual projects performance. To determine the efficiency of operations, performance can be measured through key performance indicators (KPIs), which are metrics used to analyze, measure and compare a company’s performance. Project-oriented businesses face challenges implementing successful projects and the industry is affected by cost and time overruns, lack of quality and unmet customer requirements, which can be linked to inefficient project management and inadequate follow-up. Furthermore, companies in the industry find it difficult to identify suitable KPIs that best show changes in performance and result as well as KPIs that are linked to strategic business goals and projects. The purpose of the study was to investigate how KPIs are used in the construction and real estate industry and how management of KPIs can be developed to carry out successful projects. In order to fulfill the purpose, a case study was conducted. Initially, a literature study was performed to gain knowledge of the problem area. The data collection was qualitative where a document analysis, observations, interviews and a focus group were conducted. This resulted in an understanding of the case study company´s project operations and KPIs. The study´s method of analysis consisted of a thematic analysis and comparative study. The result indicates the importance of a long-term perspective where successful projects involve work from an early stage, which includes resource allocation and project processes where subsequent project management must include efficient communication and sharing of knowledge as well as collaboration among departments and participants. During the project process there should be an exchange of experience and knowledge in order to avoid that mistakes are repeated and to enable organizational learning. The analysis showed that there are opportunities within the case company to improve a number of factors and the current follow-up of KPIs as well as how the business’s KPIs relate to strategic business goals and success factors. There is a link between success factors, KPIs and challenges within the industry. An understanding of success factors is important in order to design KPIs that align with strategic company goals and individual projects. The result may be of interest to other project-oriented businesses and industries where increased understanding can result in efficient processes and increased motivation regarding the project process and follow up, which can result in successful projects.

[pt] A confirmação de que existe uma relação positiva entre o estilo de liderança e o desempenho organizacional não é uma unanimidade nos trabalhos do tema, mas a maioria das pesquisas enfatiza que líderes transformacionais, colaborativos e participativos são fundamentais para o sucesso de uma organização. Para aprofundar a questão este trabalho analisa a influência do estilo de liderança nas decisões tomadas durante o ciclo de vida de uma organização considerando: (a) os ciclos de vida organizacional, (b) as características liderança que os tomadores de decisão possuem e expressam, e (c) indicadores de desempenho. Foi realizado um estudo longitudinal combinando uma abordagem qualitativa e quantitativa para analisar duas pequenas empresas familiares cariocas do comércio varejista, escolhidas segundo conveniência e acessibilidade. Os casos selecionados focaram em empresas na fase de amadurecimento segundo o modelo de Greiner (1998) na quais foram aplicados questionários elaborados a partir dos pilares de liderança situacional de Bass (1990) e com base nas questões de Pillai et al. (1999). Concluímos que existe um indicativo de relação positiva entre estilo de liderança do tomador de decisão e o desempenho, e que a liderança transformacional da empresa B em média gerou melhores resultados do que na empresa A com uma liderança transacional. Por fim, o estudo sugere também que um estilo de liderança transformacional que se sobrepõe a um estilo liderança transacional apresenta ser no estágio de amadurecimento das empresas um diferencial para o resultados alcançados. / [en] The confirmation that there is a positive relationship between leadership style and organizational performance is no unanimity in the field, but most researches emphasizes that transformational, collaborative and participatory leaders are critical to the success of an organization. To examine the question this dissertation analyzes the influence of leadership style on the decisions made during the life cycle of an organization considering: (a) the organizational life cycles, (b) the characteristics of leadership that decision makers have and express, and (c) performance indicators. A longitudinal study was carried out by combining a qualitative and quantitative approach to analyze two small Rio de Janeiro family businesses in the retail trade, chosen according to convenience and accessibility. The selected cases focused on companies in their maturing stage according to Greiner s model (1998) which we reapplied questionnaires designed from the situational leadership pillars of Bass (1990) and based on the questions of Pillai et al. (1999). The conclusions were that there is a positive relationship between leadership style of the decision maker and performance, and that the transformational leadership of the company B on average generated better results than the company A with a transactional leadership. Finally, the study also suggests that a transformational leadership style that overlaps a transactional leadership one, seems to be a differential to the organizational results.

The going concern warning and its consequences for auditors and companies have been studied from many different angles. However, the results are conflicting. A going concern warning is issued by an auditor when there is substantial doubt on the company’s ability to continue as a going concern. Studies have shown that most companies survive despite a going concern warning. There are also signs of short-term consequences for the companies. How the consequences unfold in the long run for companies that have received a going concern warning is not well studied. The purpose of this study is to investigate how companies are affected in the long run by the consequences that can arise due to a going concern warning. For this study, a quantitative method has been used. Legitimacy theory, Interest theory and Institutional theory, have the common factor that they all explain how organizations survive in the long run. The theories, together with scientific articles and other relevant literature, have been used to develop the hypotheses. Companies with a going concern warning have been compared with companies that have not received a going concern warning. Empirical data have been collected for 2010-2015 and by using multiple linear regressions the hypotheses of the study have been tested. The result of the study showed that a going concern warning did not adversely affect the company on a long-term basis. On the contrary, the study indicates that companies with a going concern warning improve compared to equivalent companies which did not receive a going concern warning.

Målet med detta arbete har varit att ta fram en metod för att bestämma prestandan för en pumpanläggning samt åtgärdsprogram för dessa. Detta med utgångspunkt från tidigare gjord forskning inom området. Testkörningar, beräkningar och simuleringar visar att det går att bestämma de undersökta anläggningarnas prestanda, samt dess möjligheter till förbättring med den framtagna metodiken. Arbetet visar även att undersökningens referensramar är av stor vikt för att värdera anläggningens prestanda samt kunna bestämma dess förbättringspotential. Testkörningarna gav prov på detta då jämförelsen för en av dessa anläggningar fick baseras på teoretisk och antagen data. Vilket bidrar till osäkerheten i bedömningen av den anläggningens förbättringspotential. Vid avvikelser i prestanda för anläggningen gentemot referensvärden bör förluster i anläggningens individuella delar bestämmas. Detta för att göra förbättringsinsatserna mer effektiva. Exempel på detta är att undvika byte till en effektivare pump när det är dess förutsättningar som det är fel på. De framtagna nyckeltalen visar på att en anläggning med hög verkningsgrad inte alltid kan likställas med lägre energianvändning jämfört med låg verkningsgrad. Vilket liknas med att nyckeltalen för den aktuella eller liknande anläggningar inte kan jämföras rakt av med anläggningar som har andra förutsättningar. Vidare visar studien på vikten av att säkerställa tillgänglig mätdata finns för att utföra analysen av en anläggning. Därmed blir förarbetet för att garantera att önskvärda parametrar blir mätta en dela av anläggningens prestandabedömning och förbättringsarbete. Då varje enskild anläggning har en mängd unika förutsättningar har dessa testanläggningar fått representera en variation av dessa. Vilka måste vid analysen beaktas för varje enskild anläggning för att förbättringarna ska kunna nå dess potential. / The purpose of this thesis has been to create a methodology to determine the performance of a pumping station and action program for it. The starting point of the thesis takes its steps in previously done research in the current field. Continuing with test runs, calculations and simulations shows that it´s possible to determine the performance of the station and improvements of it with the created methodology. The study also shows that frame of reference of the station is an important part of determining it´s performance and it´s potential of improvement. This was proven with the test runs that showed some difficulties in determining the stations intended performance. In those cases the stations is measured with theoretical and assumed values. This adds to the uncertainty of the stations actual potential of improvement. To determine the performance of the station against a reference value it´s important to determine what parts that affects the final result. The cause of that is to get more effective actions plans. Example of that is to avoid changing a water pump when it´s the prerequisites that are affecting the performance of the station. The produced key figures of the stations show that a station with high efficiency is not the same thing as low energy usage compared to a station with low efficiency. That can be compared with the key figures is only comparable with the actual station or ones alike. Other stations differences have to be taken accounted for when make comparisons. The study also reveals the importance of securing the necessary measuring data to be able perform the analysis of the station. Therefore is the preparatory work to acquire the key parameters of the station a part of the study that determines the performance and it´s improvement. Thou each and every station have its unique prerequisites the test run stations have served as an representation of these variations. These prerequisites have to be individually addressed for each and every station to be able to reach it´s potential of improvement.