This thesis focuses on controlling, internal audit, reporting and their use in financial management. The aim of the thesis is to define the theoretical knowledge and the starting point of the approaches and their application to a particular enterprise. In the theoretical part the concepts of controlling, internal audit and reporting are defined. The following is a description of the concept of controlling, internal audit and reporting, and the relationship between them. The practical part is devoted to the description of mainly controlling approaches applied in a particular company and also deals with the proposal for a new form of report and evaluation of the development of indicators, which is monitored by the company in the last 2 years.

A citricultura é um setor de grande importância para o país na geração de divisas, formação de renda e capital. Um dos fatores críticos no sucesso de um sistema de irrigação localizada é a definição em projeto da fração de área molhada no solo. Face às dificuldades técnicas encontradas nesse tipo de estudo, até o presente, inexistem na literatura científica trabalhos confiáveis que estabeleçam os valores ótimos de fração de área molhada no solo para as diferentes culturas e condições edafoclimáticas. Esse trabalho teve como objetivo principal avaliar o efeito do molhamento parcial do solo para plantas jovens de laranja Valência sob porta-enxerto de citrumelo Swingle e limão Cravo em dois tipos de solo. Os objetivos secundários foram: a) Avaliar o método da sonda de dissipação térmica na estimativa da transpiração em laranja Valência e b) Estabelecer as relações entre a transpiração das plantas, sem restrição de área de solo, molhado e a demanda atmosférica. O experimento foi conduzido em estufa nas dependências do Departamento de Engenharia de Biossistemas da ESALQ/USP. Foi testado o molhamento de 12,5% da área do solo. Mudas de laranja foram plantadas em caixas de 500 L internamente divididas em compartimentos. Determinou-se simultaneamente a transpiração de todas as plantas através de sondas de dissipação térmica, o conteúdo de água no solo, o crescimento das plantas (área foliar e diâmetro de caule) e o número total de frutos por planta. Inicialmente todas as plantas tiveram 100% do volume de solo ocupado pelas raízes irrigado, sendo determinada a contribuição relativa de cada compartimento da caixa na transpiração. Completada a secagem dos compartimentos não irrigados, foi calculado o percentual da transpiração relativa a 100% de área molhada do solo pela relação entre transpiração de cada planta e a transpiração média das plantas com 100% da área do solo molhado. De acordo com os resultados, conclui-se que ocorre redução da transpiração pela restrição da área de solo molhado, sendo esta redução influenciada não só pelo tipo de solo e porta-enxerto, como também pelo número de dias após início da irrigação parcial, demanda evaporativa da atmosfera e fase fenológica da planta. A adaptação do sistema radicular à redução da área molhada ocorreu em torno de 156 dias. Apesar da redução da taxa transpiratória, não houve diferença significativa entre os tratamentos em relação ao crescimento vegetativo e número de frutos por planta. A transpiração das plantas foi influenciada pelo tipo de porta-enxerto utilizado, do crescimento em área foliar e da fase fenológica, sendo que sua relação com a evapotranspiração de referência não é linear em toda faixa de demanda evaporativa da atmosfera. O método da sonda de dissipação térmica, com calibragem específica e correção dos gradientes térmicos naturais no caule, mostrou-se eficaz na avaliação da transpiração de plantas jovens de laranjeira. / The citrus industry is a great important sector to the Brazilian country to generate foreign currency income and capital formation. The determination of the fractional wetted area in the soil is a critical factor in the success of an irrigation system project. Due to the technical difficulties to find out dates in this kind of study, there are no reliable studies in the scientific literature to establish the optimal values of fractional wetted area for different crops, soil and weather. This study aims to evaluate the effect of partial wetting of the soil for Valencia orange under the rootstock Swingle and Rangpur in two soil types. As secondary objectives: a) To evaluate the method of heat dissipation probe in the transpiration estimative in the Valencia orange plant, b) to establish the relationship between the atmospheric demand and plant transpiration, without restriction wetted area. The experiment was conducted in a greenhouse in the Biosystems Engineering Department of ESALQ/USP, Piracicaba-SP, Brazil. It was tested the wetness of 12.5% of the area of soil. For this, orange seedlings were planted in boxes of 500 L internally divided into compartments. It was simultaneously determined transpiration of all plants using heat dissipation probes (sap flow), measured the soil water content, plant growth (leaf area, stem diameter) and the total number of fruits per plant. Initially, it was irrigated 100% of root system of all plants and it was determined the contribution of each compartment of the box in the plant transpiration by the difference in water storage in the soil and measured plant transpiration. When it was completed the drying of not irrigated compartment, it was calculated the percentage of transpiration on 100% of the wetted soil area by the relationship between transpiration of each plant and the average of plant transpiration with 100% of the wetted area. According to the results can be conclude that occur reduction in the transpiration flow due to the restricting of wet soil area and this reduction is not only influenced by soil type and rootstock, but also due to the number of days after onset of partial irrigation, atmospheric evaporative demand and plant phenological stage. The adaptation of the root system to the reduction of the wet soil volume occurred around 156 days. Despite of the reduction in transpiration rate, it was not observed significant difference between treatments in relation to vegetative growth and fruit number per plant. Plant transpiration was influenced by the type of rootstock used, leaf area growth and phenological stage. However the relationship between the plant transpiration and EToPM is not linear across the range of atmospheric evaporative demand. The method of heat dissipation probe, calibrated specifically for the study and with correction of the thermal natural gradient in the trunk was effective in the evaluation of the seedlings of orange transpiration.

Over the decades, as organizations begin to move globally there has been a sporadic flow of information in their supply chain. Competition today is forcing companies to integrate tightly with their suppliers and customers, in order to reduce the time available to flex the supply chain (SC) (Koh S.C, Saad S, Arunachalam S, 2006). The integration of firms and departments and information is getting more and more complicated. Regardless of enterprise system solutions being introduced as “integrated suites” they have failed to accomplish application and supply chain integration (Themistocleous, M. Irani, Z. O‟Keefe, and R. 2001). Therefore, this thesis aims to explore, gain better understanding and to explain the balance that may occur between the challenges and benefits gained from integrating enterprise resource planning and supply chain management.Our topic of interest could be view from both developers and user perspective. Developer/consultant‟s perspective is based on the viewpoint of those involved in and responsible for developing enterprise solutions. User‟s perspective, this perspective gives insight to how the integration process is perceived by organisations actually using the solutions. We chose the User perspective because we consider the user to be the direct beneficiary of whatever outcome is gotten from both the business solutions and its integration.In order to achieve a purposeful thesis. We decided to use an interpretive perspective which focus on exploring and gaining insight into issues of integrating enterprise system solution. We used both the inductive and the deductive approaches in our research. This would be advantageous due to the nature of our research topic, as there is little existing knowledge about the integration of enterprise systems solution within supply chain and there are lots of literatures related to the enterprise system solutions (ERP and SCM) been observed. The inductive approach would guide us to choose one or a few specific interactions to explore in-depth, while the deductive approach would aid us when making an hypothesis, since we would be collecting ideas about previous research and theories in order to guide us and make comparison.Conclusively, we found that the balance between challenges and benefits of ERP and SCM are unequivocal, as the benefits surpass the challenges and the effect of challenges on organisation‟s benefit is that it prolongs the short term benefit.

Mature fine tailings (MFT), as a mixture of residual bitumen, sand, silt, fine clay particles and water, are a byproduct of oil sands extraction. The large volume, and poor consolidation and water release ability of MFT have been causing significant economic and environmental concerns. Therefore, several studies have been implemented on finding innovative dewatering/disposal techniques. As a result, different methods have been introduced and tested at a laboratory or a field scale, yet very few of these are commercially used in the oil sands industries. Despite the extensive research, an optimal solution has not been found due to the lack of technical or economic feasibility. In the present study, a novel approach that consists of the rapid dewatering of MFT by using a super absorbent polymer (SAP) to produce dense MFT is proposed. A comprehensive laboratory investigation on the geotechnical characteristics and behavior before and after treatment of MFT is conducted. The effects of SAP based dewatering and freeze/thaw cycles on the undrained shear strength of dewatered MFT by using a vane shear apparatus are studied. Furthermore, the ability of recycled SAP to dewater and densify MFT is assessed. Finally, this study provides the results of consolidation and hydraulic conductivity testing to evaluate the void ratio versus effective stress and hydraulic conductivity of MFT. The effects on the behavior and characteristics of MFT after amendment with usage of recycled SAP are also investigated. The results indicate that SAP has the ability to significantly dewater, densify and increase the undrained shear strength of MFT. Furthermore, when subjected to freeze/thaw cycles, the MFT dewatered with SAP shows an additional increase in strength and solid content. It is also found to be possible to regenerate the polymer (still within sachets) through light thermal drying, and the regenerated SAP can still significantly dewater and thus increase the shear strength and solid content of the MFT. In addition, the obtained high solid content affects and improves the compressibility of the material, thus resulting in low initial void ratios. On the other hand, low hydraulic permeability that is derived from low initial void ratios and consolidation is improved by the freeze/thaw process due to the interconnected voids created during the freezing process.

Ghana’s government implemented the following World Bank programmes: SAP and PRSP. This thesis shows that SAP and PRSP have impacted Ghana in different ways. Sometimes SAP and PRSP worked. Other times both SAP and PRSP had problems and they did not work. SAP created more negative impacts or problems in Ghana than PRSP. The influence of neoliberalism on Ghana’s SAP cannot be ignored. This is because the tenets of neoliberalism include the withdrawal of government subsidies, high productivity, the cutting down of government expenditures or spending and privatization. The withdrawal of government subsidy was seen in the Education and Health sectors of Ghana. In the Education sector under SAP, the government cut down its subsidy to the Ghana Education Service. Then it introduced a programme called “Cost Sharing” in which students and their parents were asked to contribute to the payment of expenditures in providing education in Ghana. Many parents could not afford it, and this led to many school dropouts and a gap in the education of boys and girls. In the health sector, the Ghanaian government cut down its subsidy under SAP. It introduced the “Cash and Carry System,” in which Ghanaians were asked to contribute to the cost of health delivery services. This became a problem for many. Healthcare services became inaccessible for many Ghanaians as well. In the manufacturing sector, under SAP, the rate of productivity fell. Ghana’s products in the world market experienced volatility or fluctuations in prices. In the mining sector the influence of neoliberalism was on privatization. Based on this principle, the government privatized Ghana’s mining sector. It put in place policies that attracted investments into Ghana to do mining. These mining activities contributed significantly to Ghana’s economy. But these mining activities also caused the problem of dislocation of people, loss of farmlands, along with environmental and health problems. SAP had more negative impacts on Ghana. PRSP also impacted Ghana because it attempted to address the problems SAP created in many sectors, including Education, Health, mining, manufacturing sectors. I conclude by saying that although SAP made some contributions to Ghana’s economy especially in the mining sector, it created more problems in the Education, Health, Mining and Manufacturing sectors. PRSP attempted to address them. Thus it cannot be said that both SAP and PRSP impacted Ghana equally in a more positive way. But rather it can said that (1) SAP created more problems in Ghana and PRSP on the other hand attempted to address them.(2)The later developments taking place indicate that the civil society participation in PRSP is having an impact in Ghana.

This diploma thesis deals with the analysis and evaluation of one of the most important Business Intelligence platform in the BI market -- SAP NetWeaver Business Intelligence 2004s. The main objective of the analysis is to provide reader with very comprehensive theoretical and practical platform overview that is based among others on valuable implementation of SAP NetWeaver BI sample application. The sample application not only allows better understanding of the platform, but also provides significant inputs to evaluation final phase. This evaluation is based on a metric system, which is defined as a part of this thesis as well. The evaluation result is then, apart from the quantitative quality interpretation of analyzed platform, included in a quality comparison (some areas) with BI platforms Oracle and Open Source Pentaho, whose evaluation and comparison have been made in diploma thesis [VÁLEK, 2008]. At the end of this thesis is then provided an overview of SAP NetWeaver Business Intelligence 2004s strengths and weaknesses.

The effective use of information system MES (Manufacturing Execution System) in the food company is the main topic of this master's thesis. The modularly built system provides valuable support of the production process on operational level. The thesis concentrates on the analysis of already implemented standard solution in the company's factory. Main goal is to propose expansion of the functioning area to the already existing solution, aiming for effective use of energy resources. It was necessary, in order to be able to achieve the goal, to get familiar with the complex corporate IT/ICT construction in alignment with the company's energy concept. The proposed solution is leaning on application of internal MES project methodology, leading to exact specification of energy component in the factory production frame. The thesis conclusions, besides the proposed solution itself should serve as an argument about the efficiency of starting MES system in other production factories of the company.

This diploma thesis deals with the methods used to ensure access and communication security in large-scale SAP information systems. It deals with the analysis of existing methods, compares them, and identifies how the methods are usable in the operation of large-scale SAP information systems, as well as it identifies methods that fail in this environment. Justification of methods usability is carried out. Attention is focused on the use and implementation of single sign-on safe authentication methods, secure sharing of user identity and secure communication within the framework of a large-scale SAP information system. In this thesis is carried out a design proposal of the architecture in order to ensure access and communication security in SAP information systems using the LDAP service, SNC Kerberos and single sign-on authentication. In the practical example is documented the detailed technical implementation of this architecture. Furthermore, this thesis deals with the specifics which exist especially in large-scale SAP information systems in the area of access and communication security and documents the appropriate ways to address them.

No description available.

The core support for social democratic parties has long rested in labour union members. That is no less true for the Swedish Social Democratic party (SAP) in relation to the main industrial labour union (LO). The support for SAP among LO-member has however faltered in recent years, and increasingly the core voters are lending their support to the Sweden Democrats (SD), a right-wing populist party. The purpose of this study was to identify possible explanations as to why the core voters have abandoned the party, with an emphasis on the party’s own actions and strategy. The method to achieve this were extensive interviews with experts at LO, through which both pre-existing as well as new modells of explanations were developed and presented. Crucially the factors and models intended to explain this occurrence is thus rooted in an union perspective, since the interviewees are expected to express the clearest analysis of the situation, as well as represent the interests of their members. The study has found a number of possible reasons for the core voter flight. 1) Underlying reasons, i.e changes in the socioeconomic structure, due to among other things urbanisation, increased employment and education opportunities – which has eroded working class consciousness and thus the degree of class voting. Furthermore SAP has exacerbated the situation, either 2) subconsciously by adopting new frames of references and changing the party’s class character, or 3) consciously by pursuing a supra-class strategy in order to maximize votes. Regardless of how or why the party currently lacks its former ability to appeal to its working class base. Furthermore it can in part be ascribed to a prioritizing of strategic aims above ideological ones. However, the party can reverse the trend of core voter flight by refocusing on classic social democratic policies of redistribution, welfare, and class politics.