Agila arbetsmetoder bygger på iterativ utveckling och snabba leveranser. Dennakandidatuppsats har genomförts mot praktiserande som har erfarenhet av att arbeta enligt agila arbetsmetoder. Då IT-projekt misslyckas i stor omfattning och kritik riktas mot Scrum är temat för denna uppsats aktuell. Syftet med studien var att undersöka vilka utmaningar praktiserande står inför när dearbetar enligt den agila arbetsmetoden Scrum. För att undersöka detta genomfördes enkvalitativ datainsamling i form av intervjuer på fem deltagare som har erfarenhet av att arbeta med Scrum. Kategoriseringar gjordes utifrån empirin och teorin har sedan förstärktdessa kategoriseringar. Undersökningen kom fram till att praktiserande av Scrum stod inför utmaningar inom Agil definition och Scrum, att samarbeta enligt Scrum samt resultat och målbild. / Agile methods are based on iterative development and fast delivery. This essay has beenconducted against practitioners who have experience working in accordance with agilemethods. As IT projects fail to a large extent and criticism is directed against Scrum,makes the topic of the essay relevant. The purpose of the study was to investigate the challenges that practitioners face when they work according to the agile method Scrum. To investigate this, a qualitative data collection was conducted by interviewing five respondents who have experience working with Scrum. Categorizations were made based on empirical theory, and the theory has then reinforced these categorizations. The investigation found that practitioners face challenges that can be divided into agile definition and Scrum, cooperation according to Scrum, as well as results and goals.

The point of my work is to consider resources for implementation process of marketing plan of new product launch that is dealing with the analysis of market segments and opportunities in this branch for concrete product.

In this thesis, Sebilwane is the subject of a narratological investigation. The point of departure of this study is based on the fact that a narratological text consists of three levels: the history, the composition, the usage of words which are recognisable in the style of the author. The epic-poem is not the subject of a verse-technical investigation and description. The narratological model is adapted to the aim of this study. The historical level regarded in principle as the original level prior to the material's exposure to a viewpoint and it is interpreted. The four narrative elements that are investigated are: the events, the characters/actors, time and place. In Sebilwane there are main events identified by the criteria of: (a) change, (b) cause, and (c) result. The characters/actors have been described and classified according to: (a) aim, (b) supporter, (c) patron, (d)helper and patron,and (e) opponent. In as far as historical time is concerned, it has been concluded that the events occurred: (a) in the remote past, and (b) stretched it to a 24 hour period. The actors/persons find themselves in a rural area which can be comparable to Botlokwa which is lying within the borders of Lebowa. The composition of the information which is given in the historical level, gives the shape of the author's aim. Here, what is important, are the functions which are described by the elements themselves. Then the idea of the theme comes clearly in this part and it is therefore identified as the main - and sub-theme. The third level concerns the usage of words; the information now gets a personal or subjective selection. Therefore, only a short passage is to be selected for stylistic analysis. The analytic model which is effected here is Kerkhoff's. AFRIKAANS : In hierdie verhandeling word Sebilwane aan 'n narratologiese ondersoek onderwerp. Die uitgangspunt van hierdie studie is dat 'n narratologiese teks uit drie lae bestaan: die geskiedenis, die samestelling, die verwoording wat in die styl van die outeur kenbaar is. Hierdie epiese gedig word nie verstegnies ondersoek en beskryf nie. Die narratologiese model is vir die doel van hierdie studie aangepas. Die geskiedenislaag word in beginsel as die oorspronklike laag beskou voordat die gegewens vanuit 'n bepaalde gesigspunt bekyk en weergegee word. Die vier vertelelemente wat ondersoek word, is die gebeurtenisse, die karakters/akteurs, tyd en plek. In Sebilwane is die kerngebeurtenisse geïdentifiseer deur die kriteria van (a) verandering, (b) oorsaak en (c) afloop. Die karakters/akteurs is beskryf en geklassifiseer volgens (a) doelstelling, (b) begunstigde, (c) begunstiger, (d) helper en (e) teëstaander. Wat die tyd betref, speel die gebeure (a) histories in die verre verlede af, en (b) strek dit oor 'n 24 uur tydperk. Die akteurs/mense bevind hulle in 'n landelike gebied wat waarskynlik Botlokwa is wat binne Lebowa geleë is. Die samestelling van die gegewens wat in die geskiedenislaag gegee is, gee aan die doestelling van die outeur gestalte. Daarvan gaan dit hier om die funksies wat aan die elemente toegesê word. Die begrip van die tema staan in hierdie gedeelte voorop, en daar word 'n hoof - en 'n subtema geïdentifiseer. / Dissertation (MA)--University of Pretoria, 1993. / African Languages / unrestricted

Traditional modeling approaches and information systems assume static entities that represent all information and attributes at once. However, due to the evolution of information systems to increasingly context-aware and self-adaptive systems, this assumption no longer holds. To cope with the required flexibility, the role concept was introduced. Although researchers have proposed several role modeling approaches, they usually neglect the contextual characteristics of roles and their representation in database management systems. Unfortunately, these systems do not rely on a conceptual model of an information system, rather they model this information by their own means leading to transformation and maintenance overhead. So far, the challenges posed by dynamic complex entities, their first class implementation, and their contextual characteristics lack detailed investigations in the area of database management systems. Hence, this paper, presents an approach that ties a conceptual role-based data model and its database implementation together, to directly represent the information modeled conceptually inside a database management system. In particular, we propose a formal database model to describe roles and their contextual information in compartments. Moreover, to provide a context-dependent role-based database interface, we extend RSQL by compartments. Finally, we introduce RSQL Result Net to preserve the contextual role semantics as well as enable users and applications to both iterate and navigate over results produced by RSQL. In sum, these means allow for a coherent design of more dynamic, complex software systems.

No description available.

The purpose of the study is to improve the accounting and analytical methods for the formation of indicators of the financial results of an industrial enterprise used in various forms of reporting. The scientific novelty of the research consists in summarizing the scientific and theoretical material on the methods used for various purposes to form the financial results of an industrial enterprise and to develop recommendations for improving the relevant accounting and analytical procedures. The practical significance of this work can be determined from the point of view of developing recommendations for improving the performance of UC RUSAL and the possibility for analysts to use the proposed improvements in the methods of analyzing the financial performance of an industrial enterprise in the interaction of retrospective and strategic analysis. Three provisions of scientific novelty presented in the master's thesis. 1. Components are structured and systematized that form the financial results of an industrial enterprise for the purpose of raising the information content of management accounting data used in the preparation of financial statements. An algorithm has been developed to streamline accounting information on revenues in the budgeting system in order to correctly transfer data for the preparation of financial statements under RAS and IFRS. 2. The methods for analyzing the direct material and labor costs of an enterprise have been improved for the purpose of increasing the control function of budgeting and speed of data transfer in the preparation of financial statements. 3. The interrelation of the retrospective (standard) analysis of financial results and indicators used for strategic planning (SWOT-analysis), allowing to increase the efficiency of enterprise finance management, is revealed. / Цель исследования - совершенствование учетно-аналитических методов формирования показателей о финансовых результатах промышленного предприятия, используемых в разных формах отчетности. Научная новизна исследования состоит в обобщении научно-теоретического материала о применяемых для различных целей методов формирования финансовых результатов промышленного предприятия и разработке рекомендаций по совершенствованию соответствующих учетно-аналитических процедур. Практическая значимость данной работы может быть определена с точки зрения разработки рекомендаций по повышению эффективности деятельности ОК РУСАЛ и возможности для аналитиков использовать, предложенные усовершенствования методов анализа финансовых результатов деятельности промышленного предприятия во взаимодействии ретроспективного и стратегического анализа. Три положения научной новизны, представленные в магистерской диссертации. 1.Структурированы и систематизированы компоненты, формирующие финансовые результаты деятельности промышленного предприятия для целей повышения информативности данных управленческого учета, используемых при составлении финансовой отчетности. Разработан алгоритм, позволяющий упорядочить учетную информацию о доходах, в системе бюджетирования с целью корректной передачи данных для составления финансовой отчетности по РСБУ и МСФО. 2. Усовершенствованы методы анализа прямых материальных и трудовых затрат предприятия для целей повышения контрольной функции бюджетирования и оперативности передачи данных при составлении финансовой отчетности. 3. Выявлена взаимосвязь ретроспективного (стандартного) анализа финансовых результатов и показателей, используемых для стратегического планирования (SWOT-анализа), позволяющая повысить эффективность управления финансами предприятия.

Выпускная квалификационная работа (магистерская диссертация) посвящена изучению налогового планирования на предприятии. Предметом исследования выступают экономические отношения по поводу формирования налоговых планов и оптимизации мероприятий на уровне хозяйствующего субъекта. Основной целью магистерской диссертации является на основе изучения теории по сущности и методам налогового планирования, проведения анализа финансовой деятельности, структуры налогов и налоговых платежей разработать мероприятия по устранению пробелов в налоговом планирования на предприятии. / The final qualifying work (master's thesis) is devoted to the study of tax planning in the enterprise. The subject of the research is economic relations regarding the formation of tax plans and the optimization of measures at the level of a business entity. The main purpose of the master's work is based on the study of the theory of the essence and methods of tax planning, analysis of financial activities, tax structure and tax payments in order to develop measures to eliminate gaps in tax planning in the enterprise.

This thesis details a process for the development of reliable metrics that could be used to assess the quality of combustion pressure measurement data - important data used in the development of internal combustion engines. The approach that was employed in this study was a model based technique, in conjunction with a simulation environment - producing data based models from a number of strategically defined measurement points. A simulation environment was used to generate error data sets, from which models of calculated result responses were built. This data was then analysed to determine the results with the best response to error stimulation. The methodology developed allows a rapid prototyping phase where newly developed result calculations may be simulated, tested and evaluated quickly and efficiently. Adopting these newly developed processes and procedures, allowed an effective evaluation of several groups of result classifications, with respect to the major sources of error encountered in typical combustion measurement procedures. In summary, the output gained from this work was that certain result groups could be stated as having an unreliable response to error simulation and could therefore be discounted quickly. These results were clearly identifiable from the data and hence, for the given errors, alternative methods to identify the error sources are proposed within this thesis. However, other results had a predictable response to certain error stimuli, hence; it was feasible to state the possibility of using these results in data quality assessment, or at least establishing any boundaries surrounding their application for this usage. Interactions in responses were also clearly visible using the model based sensitivity analysis as proposed. The output of this work provides a solid foundation of information from which further work and investigation would be feasible, in order to achieve an ultimate goal of a full set of metrics from which combustion data quality could be accurately and objectively assessed.

The field of international development cooperation has experienced an increasing demand for result-driven management over the last decades. However, a clear consensus of the meaning of ‘ results’ is often lacking in initiatives and projects for social change. As the field functions throughout myriads of contexts and cultures, the demand of results therefore brings upon issues of definitions and discourse, as well as underlying values. The goals and strategies set out to achieve certain results are influenced by assumptions that define the problem definition of the targeted issue. A hierarchy in international development, the so-called aid chain, is determined by who provides funding for cooperation projects. The flow of top-down funding is shown to be accompanied by a flow of top-down policies, that are further accompanied by underlying values, problem definitions, and assumptions. This study inquires whether different notions, assumptions, and problem definitions on gender equality across cultures in the aid chain might disturb result-reporting in international projects. Departing from a postcolonial perspective, the content and discourse of the Swedish feminist foreign policy and steering documents from an Indigenous women’s organization in Guatemala are analysed and compared. Seeing policies and policy-making as a significant communicative tool and practice in the field, this study shows how results, goals, strategies, problem definition and assumptions correlate to each other in result-reporting in international development cooperation projects.

Bakgrund: Sedan 1990-talet har de stora klädkedjorna tagit allt större marknadsandelar, vilket i sin tur har lett till att klädbranschen blivit mer centraliserad. På grund av detta blir butikschefen, som har huvudansvaret för butiken, mer styrd i sitt arbete. Butikschefen har mål att förhålla sig till samtidigt som han eller hon blir styrd i sina handlingar för att uppnå målet. Syfte: Syftet är att genom intervjuer ge en förståelse för hur butikschefers motivation påverkas av den utformade styrningen och redogöra för vilka motivationsfaktorer butikscheferna finner mest motiverande i sitt arbete. Genomförande: Studien har genomförts genom sex semistrukturerade intervjuer med butikschefer och är i och med det en kvalitativ metod. Detta metodval möjliggör att studera butikscheferna mer på djupet. Intervjuerna har transkriberats och sedan analyserats med hjälp av teoriramen i studien. De fyra klädkedjorna i studien har alla en omsättning på över en miljard kronor årligen och de använder sig av en centraliserad styrning. Resultat: Butikscheferna i studien anser att deras uppsatta mål måste uppfattas som rättvisa för att vara motiverande. Det är också viktigt att det långsiktiga budgetmålet kombineras med kortsiktiga mål, eftersom flera mål i arbetet uppfattas som positivt och det leder till att det långsiktiga målet inte upplevs lika avlägset. Ansvar är en viktig del i arbetet, dock leder inte mer ansvar alltid till högre motivation utan i butikschefernas fall ska det vara på en rimlig nivå. Feedback är något som butikscheferna behöver ha regelbundet. Det är viktigt att feedbacken inte endast innehåller information om resultatet, utan de vill även få direktiv på hur de kan förändra sina handlingar i arbetet till det bättre. / Background: Since the 1990s, the major clothing companies have taken an increasingly large market share. This has led to that the clothing industry has become more centralized. Because of this, the store manager who has primary responsibility for the store is more guided in their work. The store manager has goals to relate to while he or she is guided in their actions to achieve their goals. Purpose: The aim is that through interviews provide an understanding of how the store managers' motivation is influenced by the designed control system and explain what motivators store managers find most motivating in their work. Implementation: The study was conducted by six semi-structured interviews with store managers and is thus a qualitative approach. This methodology allows for the study of store managers in more depth. The interviews have transcribed and then analyzed using the theoretical framework of the study. The four clothing companies in the study all have a turnover of over 1 billion annually and uses a centralized control. Outcome: Store managers in the study pronounce that their goals must be perceived as fair to be motivating. It is also important to the long-term budgetary objective, combined with short-term goals, as several goals at work are perceived as positive and the long term goal does not feel as distant. Responsibility is an important part of the work, however more responsibility does not always lead to higher motivation and therefore store managers' cases should be at a reasonable level. Feedback is something that store managers need regularly. It is important that feedback not only contains information about the results, but they also want to get a directive on how they can change the work for the better.