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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
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Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 201 to 209 of 209 (0.012 seconds)| 201 |
[pt] APLICAÇÃO DE TÉCNICAS DE LEAN TRANSPORTATION PARA REDUZIR DESPERDÍCIOS NA INDÚSTRIA OFFSHORE: UMA PESQUISA-AÇÃO / [en] APPLICATION OF LEAN TRANSPORTATION TECHNIQUES TO REDUCE WASTE IN THE OFFSHORE INDUSTRY: AN ACTION RESEARCHJOICI MENDONCA MUNIZ GOMES 05 October 2023 (has links)
[pt] A indústria offshore vive atualmente a quarta revolução industrial que traz
novos desafios para a cadeia de suprimentos e exige a implementação de
paradigmas clássicos como a filosofia Lean, a fim de aumentar a eficiência e
aprimorar processos, obtendo vantagens competitivas sustentáveis que são
requisitos base para a transformação digital. Entretanto, ainda é limitada a
aplicação do Lean no setor de transporte rodoviário e há escassez de estudos
práticos sobre como o Lean Transportation (LT) pode apoiar a melhoria das
operações offshore. Dessa forma, objetiva-se aplicar técnicas do LT para reduzir
desperdícios no processo de transporte dedicado destinados à cadeia de suprimentos
offshore de uma empresa de grande porte do setor de óleo e gás. Para isso utilizou-se uma pesquisa-ação com abordagem multimétodo por meio de scoping review,
grupos focais e observação participante e aplicação de ferramentas Lean como o
Value Stream Mapping (VSM) para identificar desperdícios presentes no processo
e possibilidades de melhoria competitiva para a área interna de logística da empresa
em análise, permitindo uma logística de transporte planejada com nível de serviço
adequado às necessidades do cliente. Como produto, observou-se a redução de
desperdícios principalmente nas etapas de espera de carregamento e
descarregamento em transporte rodoviário dedicado por meio de um caso de
intervenção real, resultando na implementação de ações de controle, automatização
e aprimoramento das atividades com redução expressiva do tempo de inatividade
do processo, ganho monetário de 6.300.000,00 reais por ano para a operação e
produtos como questionário de benchmarking, protocolo de pesquisa-ação e ciclo
PDCA que podem ser aplicados em outras empresas do mesmo segmento. Também
foram identificados, qualitativamente, desperdícios associados a esforço humano e
recursos digitais mal-empregados ou não implementados. / [en] The offshore industry is currently experiencing the fourth industrial
revolution that brings new challenges to the supply chain and requires the
implementation of classical paradigms such as Lean philosophy in order to increase
efficiency and improve processes, obtaining sustainable competitive advantages
that are basic requirements for digital transformation. However, the application of
Lean in the trucking industry is still limited and there is a dearth of practical studies
on how Lean Transportation (LT) can support the improvement of offshore
operations. Thus, the objective is to apply LT techniques to reduce waste in the
dedicated transportation process for the offshore supply chain of a large oil and gas
company. To do so, it was used action research with a multi-method approach
through scoping review, focus groups and participant observation and application
of Lean tools such as Value Stream Mapping (VSM) to identify waste present in
the process and possibilities of competitive improvement for the internal logistics
area of the company under analysis, allowing a planned transport logistics with a
level of service appropriate to customer needs. As a result, there was a reduction in
waste mainly in the waiting stages of loading and unloading in dedicated road
transport through a real intervention case, resulting in the implementation of control
actions, automation and improvement of activities with a significant reduction in
downtime of the process, monetary gain of BRL 6,300,000.00 per year for the
operation and products such as a benchmarking questionnaire, action research
protocol and PDCA cycle that can be applied to other companies in the same
segment. We also identified, qualitatively, waste associated with human effort and
digital resources misused or not implemented.
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論WTO下邊境租稅調整制度與補貼相關規範之適用問題－以美國FSC爭端案為例陳建璋 Unknown Date (has links)
本論文係以WTO－美國海外銷售公司（FSC）爭端案之發展歷程為例，探討該案所反映之相關爭議與議題。海外銷售公司（FSC）爭端案係歐盟指控美國所採行之FSC措施提供特定之公司享有所得稅減免之優惠，構成補貼暨平衡措施協定（SCM協定）下禁止性之出口補貼，而違反WTO相關之補貼規範。該案最終經WTO爭端解決機制（DSB）裁決，認為美國所採之FSC措施違反SCM協定相關之規範，必須修改系爭措施之規定以中止該項補貼的繼續存在。而對於美國FSC爭端案之探討，必須追溯FSC措施之前身美國「國內國際銷售公司」（DISC）法案所衍生之爭議。美國於一九七一年通過實施之DISC法案，在GATT時代已為歐體成員國指控違反補貼義務，最後爭端解決小組（Panel）亦裁決美國該法案違反相關規範。美國遂於一九八四年改行FSC措施，該措施在WTO體制下仍被裁決違反補貼之規範，而歐盟對於美國執行小組報告之裁決所改採之ETI法案仍不滿意，於是在次提起「執行監督程序」之控訴。DSB仍裁決ETI法案未符合小組報告之裁決，最終經仲裁程序授權歐盟對美國採行報復措施。凡此三十餘年的爭端案例，其各項爭點以及所反映程序及相關規範之議題，即為本研究探討之主要範圍。
然而在探討本案例各項爭點及議題之外，此爭端案所突顯的根本問題，在於GATT/WTO體制下有關「邊境租稅調整制度」的相關爭議。蓋GATT/WTO之規範從古典經濟學之理論，對於直接稅與間接稅採分別處理之邊境調整，各會員國在採行不同稅制下遂產生不同之貿易效果，以致於在適用補貼之相關規範時產生爭議。本文在介紹案例之發展以及探討相關之爭點與議題後，從GATT/WTO之制度規範面解析本爭端案所源起之制度爭議，並歸結可行之建議與解決之道。
最後，本文說明美國對於該爭端案之裁決結果所能採行之因應方向，另一方面亦以我國相關之租稅制度與法規為例，探討其是否符合WTO規範下之義務，並對我國現行之租稅制度提出看法與建議。
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Valorisation des analogies lexicales entre l'anglais et les langues romanes : étude prospective pour un dispositif plurilingue d'apprentissage du FLE dans le domaine de la santé / Emphasising lexical analogies between English and Romance languages : prospective study towards a plurilingual learning device of French for healthcareGilles, Fabrice 29 September 2017 (has links)
Cette étude lexicologique prospective s'inscrit dans la didactique des L3. L’objectif est d’élaborer un interlexique anglais-espagnol-français-italien-portugais composé des adjectifs, noms et verbes anglais fréquents dans les écrits scientifiques de la santé, et de leurs équivalents de traduction analogues en espagnol, français, italien et portugais. Deux mots sont analogues s’ils ont le même sens et une forme similaire.Les rapports entre les concepts d'analogie, de similarité et d'identité sont examinés, les types d'analogies intralinguistiques et interlinguistiques illustrés et les principales analogies et dissemblances entre l’anglais, le français et les langues romanes exposées. L'existence de celles-ci est justifiée par les origines indoeuropéennes et surtout d'intenses contacts de langues. Après avoir rappelé l’importance de l’analogie dans l’apprentissage, nous montrons le lien entre notre recherche et deux types d’approches didactiques des langues : l'intercompréhension, qui développe la compréhension de langues voisines, et les approches sur corpus qui permettent de mieux connaitre et faire connaitre la phraséologie scientifique.Les 2000 lemmes anglais les plus fréquents ont été extraits du corpus scientifique anglais de ScienText, leurs 2208 acceptions fréquentes délimitées sur la base du profil combinatoire et triées en deux catégories sémantiques : lexique de spécialité et lexique scientifique transdisciplinaire. Les lemmes anglais ont été traduits dans les quatre langues romanes, et la similarité mesurée en fonction de la sous-chaine maximale commune (SMC).L’interlexique contient 47 % des acceptions fréquentes. Par couples de langues, l’analogie est encore plus élevée : anglais – français, 66 %, anglais-italien, 65 %, anglais-espagnol, 63 %, anglais-portugais, 58 %. Ce lexique analogue pourrait donc servir comme base de transfert dans des activités de FLE L3 pour des professionnels de la santé, et l’anglais L2 semble être une passerelle possible vers les langues romanes. Des activités plurilingues sont construites sur des concordances extraites des corpus multilingues alignés EMEA et Europarl. Un questionnement métalinguistique en anglais sensibilise à des traits (morpho)syntaxiques du français ; les analogies des deux langues sont systématiquement mises en relief, et dans les cas d'opacité, celles des autres langues romanes avec l’anglais. / This prospective lexicological investigation belongs to the field of L3 French didactics. The purpose is to elaborate a French-Italian-Portuguese-Spanish interlexicon out of the frequent adjectives, nouns and verbs of the healthcare scientific writings, and their analogue translation equivalents in French, Italian, Portuguese and Spanish. Two words are analogue if they have the same meaning and a similar form.Related concepts of analogy, similarity and identity are discussed, types of intralinguistic and cross-linguistic analogies reviewed, and the main analogies and differences between English, French and Romance languages detailed. Their many analogies are justified by Indo-European origins and mostly by intense language contacts. Once the importance of analogy in learning procedures has been highlighted, we show how this research and two types of didactic approaches connect together: intercomprehension, which develops comprehension skills in neighbor languages, and corpus approaches which enable to get a closer insight into scientific phraseology.The 2000 most frequent English lemmas were extracted from the ScienText English scientific corpus, their 2208 frequent acceptions explored from their combinatory profile and sorted out in two semantic categories: healthcare subject-specific vocabulary and science specific trans-disciplinary vocabulary. The English lemmas were translated into the four Romance languages, and similarity measurements were carried out with the longest common substring method.The interlexicon contains 47% of the frequent acceptions. Analogy is even higher by language pairs: English – French, 66%, English – Italian, 65%, English - Spanish, 63%, English – Portuguese, 58%. Consequently, this analogue vocabulary could form a transfer basis in learning activities of L3 French for health care providers, and L2 English seems to be a possible bridge language toward Romance languages. Plurilingual activities are built on concordances extracted from multilingual aligned corpora (EMEA, Europarl). Metalinguistic questions in English point out (morpho)syntactic features of French; the analogies between both languages are systematically enhanced, and in case of lexical opacity, those between English and the other Romance languages.
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Possible tax evasion due to the ineffective and inconsistent implementation of internal controls within the supply-chain management processesMatshiga, Zulu Elijah 07 1900 (has links)
This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security Agency (SASSA), in order to minimise the risk of possible tax evasion within the supply-chain management (SCM) processes. The research was completed by conducting a document review and face-to-face interviews with SASSA‟s SCM practitioners, risk manager, fraud and corruption manager, internal-control manager and internal auditor in order to identify risks of possible tax evasion within the SCM processes. It was concluded that there is a risk of possible tax evasion within the SCM processes due to the ineffectiveness and inconsistent implementation of internal controls designed for EMEs contracting with SASSA. This risk could be minimised by incorporating possible anti-tax-evasion procedures in the risk-assessment process, and ultimately in SASSA‟s broader fraud and corruption strategies. Such procedures should then help minimise funds being lost to the fiscus due to tax evasion in the SCM processes. / Taxation / M. Phil. (Accounting Sciences)
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Ekonomické chování podnikatelských subjektů při využití SCM / Economic Characteristics of Business Organisations with Utilization of SCMVašková, Petra January 2012 (has links)
This dissertation work is focused on issues related to a purchasing process in business subjects. It examines issues related to an evaluation of suppliers for a particular order. It also deals with issues within supplier-purchaser relationship, its creation and management through the SCM - Supply Chain Management. The topic of this thesis is very progressive as the selection and the evaluation of the suppliers is a very important factor in the terms of purchase and purchase expenses. A good management of the supplier-purchaser relationship can save expenses to business subjects. The elaboration of this dissertation thesis used not just theoretical findings acquired from the Czech and international literature, but also findings from surveys. The primary survey was carried out through the quantitative research, in particular research questionnaires. The findings from the primary survey were evaluated through the application Microsoft Excel and UNISTAT ® Statistical Package Version 5.6.06 Light. The acquired results were used to define the most important factors, which affect an evaluation of suppliers as well as an evaluation of the SCM in companies and data about purchases in companies. In addition the findings from the research questionnaires helped to evaluate the appointed hypothesis of the dissertation thesis. A partial outcome of the dissertation thesis is the proposal of the methodology of the evaluation of new and current suppliers including the weighting of individual evaluation parameters. For a common suppliers’ evaluation, an evaluation frequency is set by the importance of supplied material. Additionally, it methodologically describes how to evaluate supplier in time for day-to-day supply and for one-off supply. An additional partial outcome is the proposal of the methodology for an evaluation of a level of the SCM. The conclusion of the dissertation thesis is dedicated to the summary of findings, discussion of preconditions for implementation of the proposed methodology to real situations and possibilities of an additional scientist work in appropriately related subjects.
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[pt] CADEIAS DE SUPRIMENTOS SUSTENTÁVEIS: SÍNTESE TERCIÁRIA DA LITERATURA E ANÁLISE DE REDES / [en] SUSTAINABLE SUPPLY CHAINS: TERTIARY SYNTHESIS AND NETWORK ANALYSISVINICIUS CARVALHO C DE OLIVEIRA 04 February 2021 (has links)
[pt] Este trabalho tem como base a análise sistemática de literatura para geração de conhecimento sobre o tema de cadeias de suprimentos sustentáveis. Para isso, foram utilizados os métodos de revisão sistemática de literatura e análise de redes, para responder as perguntas de pesquisa: quais são as principais taxonomias sobre o tema, quais são os principais direcionamentos de pesquisa futura e como os temas de cadeias de suprimentos sustentáveis se relacionam. Dessa forma, baseando-se em protocolo metodológico rigoroso e utilização do software Vosviwer, foram identificadas as principais taxonomias sobre o tema, os cinco principais assuntos que os autores mais direcionam como pesquisas futuras e as principais relações geradas a partir das análises de coautoria, co-citação, co-ocorrência. Com base nos resultados, foi possível identificar diversos pontos, como o avanço nos trabalhos envolvendo os pilares de forma integrada, as revisões sistemáticas possuindo metodologia mais robusta que revisões narrativas e o aspecto social como o principal tema indicado para pesquisas futuras. Dessa forma, consolidou-se o que se tem de mais novo na literatura sobre o tema de cadeias de suprimentos sustentáveis, orientando a comunidade científica e outras organizações sobre o assunto, mostrando ainda, os possíveis desdobramentos que podem ser trabalhos. / [en] This paper is based on a systematic literature review to create knowledge on the topic of sustainable supply chains. For this, we used the systematic literature review and network analysis methods to answer the research questions: what are the main taxonomies on the topic, what are the main directions for future research and how are the themes of sustainable supply chain themes related? Thus, based on a rigorous methodological protocol and the use of Vosviwer software, the main taxonomies on the topic were identified, the five main trend subjects were collected and the main relationships identified from the co-authoring, co-citation and co-occurrence analysis. Based on the results, it was possible to identify several points, such as the progress in the work involving the pillars in an integrated manner, systematic reviews having a more robust methodology than narrative reviews and the social aspect as the main theme indicated for future research. Thus, the latest in the literature on the topic of sustainable supply chains was consolidated, guiding the scientific community and other organizations on the subject, and also showing the possible developments that may be work.
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戦時下日本YMCAの活動と末包敏夫 : 大陸事業を中心に / センジカ ニホン YMCA ノ カツドウ ト スエカネ トシオ : タイリク ジギョウ オ チュウシン ニ遠藤 浩, Hiroshi Endo 13 September 2018 (has links)
日中戦争のさなか、日本YMCA同盟が中国各地で展開した「大陸事業」の主導者、末包敏夫の敗戦までの前半生をたどる。末包は高松に育ち両親の感化のもと日本基督教会で信仰を養われた。同志社大学に学び、社会主義的思想と福音主義的信仰とをともに追究、卒業後YMCAへ投じた。神戸、京都両YMCAでは賀川豊彦や奥村龍三、中島重らの影響を受け「二つのSCM」(学生キリスト教運動と社会的基督教)に関係する。その後戦時下において「大陸事業」を主唱、自らその駐在員として南京、上海で働いた。敗戦直後その事業推進を担った自らの罪責告白的文章において、中国の友へ謝罪した。 / This study is about the life and work of Toshio Suekane, one of the leaders of the "Continental Enterprise" developed and carried out by the Japan YMCA Alliance in various parts of China amid the Sino-Japanese War. Suekane grew up in Takamatsu and was fostered in the Christian Church in Japan under the influence of his parents. He studied at Doshisha University, pursued both socialist thought and evangelical faith, and after graduating, dedicated himself to YMCA. Under the influence of Toyohiko Kagawa, et al., he related to "Two SCMs" (Student Christian Movement and Social Christianity) at Kobe and Kyoto YMCA. After that, he advocated "Continental Enterprise" in wartime and worked in Nanjing and Shanghai as a representative. Right after the defeat of Japan, he apologized to friends in China in his writing confessing the guilty responsible for promoting the business. / 博士(神学) / Doctor of Theology / 同志社大学 / Doshisha University
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Supply Chain Event Management – Bedarf, Systemarchitektur und Nutzen aus Perspektive fokaler Unternehmen der ModeindustrieTröger, Ralph 10 November 2014 (has links) (PDF)
Supply Chain Event Management (SCEM) bezeichnet eine Teildisziplin des Supply Chain Management und ist für Unternehmen ein Ansatzpunkt, durch frühzeitige Reaktion auf kritische Ausnahmeereignisse in der Wertschöpfungskette Logistikleistung und -kosten zu optimieren.
Durch Rahmenbedingungen wie bspw. globale Logistikstrukturen, eine hohe Artikelvielfalt und volatile Geschäftsbeziehungen zählt die Modeindustrie zu den Branchen, die für kritische Störereignisse besonders anfällig ist. In diesem Sinne untersucht die vorliegende Dissertation nach einer Beleuchtung der wesentlichen Grundlagen zunächst, inwiefern es in der Modeindustrie tatsächlich einen Bedarf an SCEM-Systemen gibt.
Anknüpfend daran zeigt sie nach einer Darstellung bisheriger SCEM-Architekturkonzepte Gestaltungsmöglichkeiten für eine Systemarchitektur auf, die auf den Designprinzipien der Serviceorientierung beruht. In diesem Rahmen erfolgt u. a. auch die Identifikation SCEM-relevanter Business Services. Die Vorzüge einer serviceorientierten Gestaltung werden detailliert anhand der EPCIS (EPC Information Services)-Spezifikation illustriert.
Abgerundet wird die Arbeit durch eine Betrachtung der Nutzenpotenziale von SCEM-Systemen. Nach einer Darstellung von Ansätzen, welche zur Nutzenbestimmung infrage kommen, wird der Nutzen anhand eines Praxisbeispiels aufgezeigt und fließt zusammen mit den Ergebnissen einer Literaturrecherche in eine Konsolidierung von SCEM-Nutzeffekten. Hierbei wird auch beleuchtet, welche zusätzlichen Vorteile sich für Unternehmen durch eine serviceorientierte Architekturgestaltung bieten.
In der Schlussbetrachtung werden die wesentlichen Erkenntnisse der Arbeit zusammengefasst und in einem Ausblick sowohl beleuchtet, welche Relevanz die Ergebnisse der Arbeit für die Bewältigung künftiger Herausforderungen innehaben als auch welche Anknüpfungspunkte sich für anschließende Forschungsarbeiten ergeben.
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Supply Chain Event Management – Bedarf, Systemarchitektur und Nutzen aus Perspektive fokaler Unternehmen der ModeindustrieTröger, Ralph 17 October 2014 (has links)
Supply Chain Event Management (SCEM) bezeichnet eine Teildisziplin des Supply Chain Management und ist für Unternehmen ein Ansatzpunkt, durch frühzeitige Reaktion auf kritische Ausnahmeereignisse in der Wertschöpfungskette Logistikleistung und -kosten zu optimieren.
Durch Rahmenbedingungen wie bspw. globale Logistikstrukturen, eine hohe Artikelvielfalt und volatile Geschäftsbeziehungen zählt die Modeindustrie zu den Branchen, die für kritische Störereignisse besonders anfällig ist. In diesem Sinne untersucht die vorliegende Dissertation nach einer Beleuchtung der wesentlichen Grundlagen zunächst, inwiefern es in der Modeindustrie tatsächlich einen Bedarf an SCEM-Systemen gibt.
Anknüpfend daran zeigt sie nach einer Darstellung bisheriger SCEM-Architekturkonzepte Gestaltungsmöglichkeiten für eine Systemarchitektur auf, die auf den Designprinzipien der Serviceorientierung beruht. In diesem Rahmen erfolgt u. a. auch die Identifikation SCEM-relevanter Business Services. Die Vorzüge einer serviceorientierten Gestaltung werden detailliert anhand der EPCIS (EPC Information Services)-Spezifikation illustriert.
Abgerundet wird die Arbeit durch eine Betrachtung der Nutzenpotenziale von SCEM-Systemen. Nach einer Darstellung von Ansätzen, welche zur Nutzenbestimmung infrage kommen, wird der Nutzen anhand eines Praxisbeispiels aufgezeigt und fließt zusammen mit den Ergebnissen einer Literaturrecherche in eine Konsolidierung von SCEM-Nutzeffekten. Hierbei wird auch beleuchtet, welche zusätzlichen Vorteile sich für Unternehmen durch eine serviceorientierte Architekturgestaltung bieten.
In der Schlussbetrachtung werden die wesentlichen Erkenntnisse der Arbeit zusammengefasst und in einem Ausblick sowohl beleuchtet, welche Relevanz die Ergebnisse der Arbeit für die Bewältigung künftiger Herausforderungen innehaben als auch welche Anknüpfungspunkte sich für anschließende Forschungsarbeiten ergeben.
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