The Swedish Social Democrats came in the 1910s to split into two branches, one of which accounted for more parliamentary politics and the other for the revolutionary road. The revolutionary wing of the Swedish Social Democrats adopted the name of the Swedish Social Democratic Party and was later to form the Communist Party of Sweden - sectional of the Communist International. In my essay I have examined what the international movement has meant and how it has affected the social democratic Left in its decision-making and action in the 1910s. The investigation was primarily focused on the Swedish social democracy's view of the international movement, not least on the revolutionary wave that exceeded by Europe's Socialist and Communist supporters following the Russian Revolution erupted in 1917. I also review the development of the Swedish propaganda, which came to change with the connection to the international movement. By assuming Werner Schmidt's theory of the historical room, I have strived to create an understanding of the contemporary and the decisions that were taken. The decision to join the international communist movement, which later come to be so reviled. The results of the study have shown that the international movement was of paramount importance for the Socialist Left's existence. And that the perception of the revolution and the change of propaganda was completely in agreement with the prevailing ideological ideas.

Diplomová práce se zabývá problematikovu budování informační infrastruktury organizace. V první, teoretické, části se zabývá obecně pojmem informace, jejími atributy, významem a účelem, který přestavuje pro současné podniky jeden z klíčových faktorů úspěchu. V druhé, praktické, části naznačuje na konkrétním případě možnosti budování informační infrastruktury na platformě produktů společnosti SAP, s ohledem na organizační a uživatelské požadavky.

Estágio realizado na Qimonda AG e orientado pelo Eng.º Ricardo Dias / Tese de mestrado integrado. Engenharia Industrial e Gestão. Faculdade de Engenharia. Universidade do Porto. 2008

Nowadays in the world of mass consumption there is big demand for distributioncenters of bigger size. Managing such a center is a very complex and difficult taskregarding to the different processes and factors in a usual warehouse when we want tominimize the labor costs. Most of the workers’ working time is spent with travelingbetween source and destination points which cause deadheading. Even if a worker knowsthe structure of a warehouse well and because of that he or she can find the shortest pathbetween two points, it is still not guaranteed that there won’t be long traveling timebetween the locations of two consecutive tasks. We need optimal assignments betweentasks and workers.In the scientific literature Generalized Assignment Problem (GAP) is a wellknownproblem which deals with the assignment of m workers to n tasks consideringseveral constraints. The primary purpose of my thesis project was to choose a heuristics(genetic algorithm, tabu search or ant colony optimization) to be implemented into SAPExtended Warehouse Management (SAP EWM) by with task assignment will be moreeffective between tasks and resources.After system analysis I had to realize that due different constraints and businessdemands only 1:1 assingments are allowed in SAP EWM. Because of that I had to use adifferent and simpler approach – instead of the introduced heuristics – which could gainbetter assignments during the test phase in several cases. In the thesis I described indetails what ware the most important questions and problems which emerged during theplanning of my optimized assignment method.

Abstract The thesis is addressing the inventory valuation method called moving average and how this inventory method handles exchange rate differences. Intentions of the study is also to highlight differences and similarities between the two methods standard cost and moving average. This study fills an existing gap in science regarding pros and cons with the moving average method which made the topic very interesting.  It also has strong practical contribution regarding possible benefits and problems of relevance to companies that have intentions of implementing moving average on their inventory. The relationships between foreign exchange rate risks and inventory leads to the formulated research question for this thesis: What are the effects of currency movements in the cost of goods sold from an inventory valued at moving average method? Based on the technical problem statement was a constructive approach and interpretive standpoint considered best suited for the study. The gathering of data was conducted by using a qualitative research strategy. Three different topics are used in the theoretical frame; inventory valuation, exchange rates and hedging. The theoretical frame describes the accounting standards behind inventory valuation and exchange rates, as well as the theories addressed. Third and final topic hedging is about how to manage exchange rate exposures using different hedging techniques. The in-depth investigation was made for four business units with inventories valued according to the moving average method. Sampling was divided into two parts one for the companies and another choosing respondents. Selection of companies was a convenient sample within the non-probability samples used and the respondents were selected using a snowball sample. Semi-structured interviews were conducted with nine respondents. Both the empirical- and analysis chapter follows the same three topics as the theory structure and the empirical answers are divided into companies to facilitate the comparison. A short summary of the analysis is that moving average is most suitable for inventories with; high inventory turnovers, sales from shelf and stable costs. There is a need to identify input costs to manage exchange rate differences correctly. The final part about hedging showed that different exposures need different hedging techniques. Forward contracts were the most common financial instrument used for hedging transaction exposures. Input risks also identified as an economic risk is one of the hardest to manage. This study has showed that effects from exchange rate fluctuations affect the moving average inventory value different than other inventory models. The input currencies need to be identified and separated from the sales currencies otherwise there is a potential risk to make wrong decisions.

Magisteruppsats i företagsekonomi inom ramen för Civilekonomprogrammet med företagsekonomisk inriktning vid Internationella Handelshögskolan i Jönköping Titel                                   Koll på SOX – En fallstudie av implementeringen av SAP GRC Version 10 inom delar av ABB-koncernen. Författare                           Lars Björmsjö, Jacob Öberg Handledare                       Gunnar Rimmel Ämnesord                         GRC, intern kontroll, SAP, Sarbanes-Oxley Act Sammanfattning Bakgrund (och problem): Med de redovisningsskandalerna som skakat den finansiella världen i början av 2000-talet, har lagstiftningen stramats åt för företag för att förhindra att detta inträffar igen. Lagar som SOX ger tydliga direktiv på hur företagen ska stärka sina interna kontroller. Att efterleva SOX är en kostsam historia då, de ställer hårda krav på intern kontroll samt system för att hantera de ökade kontrollerna. Problembakgrunden till denna uppsats bygger på kraven att efterleva SOX och hur ett internationellt företag kan använda sig av ett IT-verktyg som SAP GRC för att klara av de hårdare kraven. Syfte: Syftet med detta examensarbete är att utföra en fallstudie på hur processen bakom implementeringen av SAP GRC version 10 ser ut i ett multinationellt företag som ABB och vilken roll SOX har i sammanhanget Avgränsningar: Författarna har valt att avgränsa sig till att enbart titta på implementeringen av SAP GRC, och tittar då inget på andra aktörers liknande produkter. Vidare har författarna valt att bara titta på implementeringen inom det brittiska ABB.  Metod: Studien har ett kvalitativ angreppssätt. Studien är en fallstudie vilket innebär att personlig kontakt i form av telefonintervjuer har varit enda metoden för att samla in data till empirin. Resultat/Slutsats: Författarnas slutsats av undersökningen fastställs i att SOX har en väldigt viktig roll i implementeringen av SAP GRC, det är anledningen till implementeringen. Vidare har det framkommit att implementeringen är ett väldigt omfattande arbete, som är mycket kostsamt i både monetära mått samt tid. Dock är detta, det mest effektiva och kostnadseffektiva sättet att efterfölja SOX från ett ABB perspektiv Diskussion: Författarna ser ett par områden för förbättring inom användningen av GRC på ABB för att få ut det mesta av verktyget, samt att effektivera hanteringen av risker. Vidare ser författarna förslag till vidare forskning. I dag finns det ingen direkt forskning på konceptet eller verktyget GRC, författarna finner det intressant om en vetenskapligt grundad definition skulle undersökas. / Master Thesis in Business Administration within the Civilekonomprogram at Jönköping International Business School Title                                   Keeping track of SOX – A case study of the implementation of SAP GRC Version 10 in parts of the ABB Group Authors                              Lars Björmsjö, Jacob Öberg Tutor                                                        Gunnar Rimmel Subject terms            GRC, internal control, SAP, Sarbanes-Oxley Act Abstract Background (and problem): In the reflections of the accountings scandals that occurred in the beginning of this millennium, legislations have tightened to prevent this kind of event to reoccur. Legislations like SOX provide clear directives on how companies should strengthen their internal controls. Compliance with SOX is a costly affair when, they place heavy demands on internal controls and systems to manage the increased controls. Problem discussion to this thesis is based on the requirements to comply with SOX and how an international company can use a tool like SAP GRC to meet the stricter requirements  Purpose: The purpose of this thesis is to conduct a case study on how the process behind the implementation of SAP GRC version 10 looks in a multi-national company such as ABB and the role played by SOX in the implementation process. Delimitations: The authors have chosen to delimitate thesis merely to look at the implementation of SAP GRC, and do not look at other players at the market, nor their GRC solutions. Furthermore, the authors have chosen to only look at the implementation of SAP GRC at ABB in the United Kingdom. Method: The study has only a qualitative approach. The study is a case study which means that personal contact in the form of telephone interviews has been the only method to gather data for empirical choose of the authors. Results and Conclusions: The authors' conclusion of the study acknowledges that SOX has a very important role in the implementation of SAP GRC, and is the main reason for the implementation. Furthermore, it has emerged that the implementation is a very comprehensive work, which is very costly in both monetary and time measures. However the authors have concluded that implementing SAP GRC is the most efficient and cost effective way to comply with SOX from an ABB perspective. Discussion: According to the authors opinion there are a few areas for improvement in the use of GRC at ABB, in order to get the most out of the tool and to streamline the management of risks. Due to the lack of current research within the field, the authors would find it very interesting if a scientifically based definition of GRC would be investigated.

Tobulėjant naujosioms technologijoms buvo sukurtos verslo valdymo sistemos (VVS). Su jų atsiradimu gamybos pramonė buvo pakylėta į aukštumas, kokių dar niekad nebuvo pasiekusi. Tačiau taip kardinaliai keičiantis technologijoms organizacijos privalo „sekti paskui jas“, jeigu nori išlikti konkurencingos. Vis dėlto VVS diegimas yra ganėtinai sudėtingas, o ir nuspręsti kokią sistemą diegtis yra dar sudėtingiau. Daugelis diegimo projektų žlugo dėl to, kad buvo nepilnai atlikta poreikių analizė, dėl darbuotojų motyvacijos ir atsidavimo ar dėl neteisingos VVS pasirinkimo. Šiame darbe bus apžvelgtos pagrindinės diegimo, pasirinkimo ir darbo su VVS problemos. Bus atlikta pasirinktų VVS palyginamoji analizė pagal nustatytus kriterijus ir sukurtas VVS koncepcinis modelis. / The title of this work is „A comparison of Enterprise recourse planning systems“. This study has identified a problematic lack of knowledge regarding how companies identify their system needs and choose appropriate software vendors and products for one of their most significant areas of operation. The primary purpose of this study was to compare most known ERP systems ant develop ERP system, which will be suitable for Lithuanian market. Starting from the question which opportunities a company has to support its processes with IT, the advantages of flexible systems are elaborated. Besides the focus on flexibility, I reviewed and evaluated key software features that directly impact the ownership experience of enterprise applications. Some of these feature sets included: advanced data loading and moving during the implementation phase, task-oriented navigation for the usability phase, and user-centric performance testing for the maintenance phase. The resulting study provides a comparative, multi-vendor assessment across the three major phases of the application lifecycle: implementation, application usage, and ongoing support and maintenance. The players evaluated in the study included:  Microsoft Dynamics Great Plains  PeopleSoft Enterprise  SAP The selected ERP projects are reviewed and classified according to these criteria. The results are a criteria catalog and a classification of selected ERP systems also the new ERP system was created. Recommended... [to full text]

This study set out to ascertain whether or not Telkom's SAP Rl3! process modification adaptation strategy resulted in improved supply chain performance. For Telkom who have struggled, at great expense and with great frustration, with incompatible information systems and inconsistent operating practices, the promise of an off-the-shelf solution, in the form of SAP R3, to solve its problem of supply chain integration was too great to resist. There are two alternative approaches to implementation of packaged software: Package adaptation to organisational needs and organisational adaptation to the package. This research revealed that typically, Enterprise Resource Planning (ERP) vendors recommend process adaptation and discourage ERP adaptations for the fear of potential performance and integrity degradation as well as maintenance and future upgrade difficulties - however, enterprises often find reasons to stray from that directive. Telkom decided to use the process modification and enhancement ERP adaptation strategy for its SAP Rl3 implementation, because management believes that by enhancing the speed and effectiveness of business processes before implementing SAP Rl3, the full benefits SAP Rl3 will be realised. Telkom redesigned 489 processes to take full advantage of the new system's capabilities, in particular its ability to simplify the flow of information. Taking a broad look at the results and comments made regarding Telkom's SAP Rl3 implementation, it was found that Telkom's SAP Rl3 implementation strategy resulted in quick achievements of a positive return on investment (ROI) when comparing pre- and postimplementation performance. Inventory levels, receivables, operating costs, order cycle times, stock turns, labour and distribution expenditures have all improved. On the other hand, fifty percent of the peer group benchmark baselines were not matched or exceeded by Telkom's measured post-implementation performance. It was found that Telkom's supply chain performance is tightly related to three areas of concern identified in this research: Problems with SAP and c-commerce integration, SAP's forecasting ability remains at a disadvantage, and the issue of Telkom not benchmarking their supply chain performance. It was also found that process improvement emerged as the principal element that enabled Telkom to realise the measured benefits of its ERP implementation. I SAP Rl3 stands for Systems, Applications and Products, Real time, 3-tier architecture. / Thesis (M.B.A. -University of Natal, Pietermaritzburg, 2003.

<p>Quantifying carbon fluxes and pools of forest ecosystems is an active research area in global climate study, particularly in the currently and projected increasing atmospheric carbon dioxide concentration environment. Forest carbon dynamics are closely linked to the water cycle through plant stomata which are regulated by environmental conditions associated with atmospheric and soil humidity, air temperature and light. Thus, it is imperative to study both carbon and water fluxes of a forest ecosystem to be able to assess the impact of environmental changes, including those resulting from climate change, on global carbon and hydrologic cycles. However, challenges hampering such global study lie in the spatial heterogeneity of and the temporal variability of fluxes in forests around the globe. Moreover, continuous, long-term monitoring and measurements of fluxes are not feasible at global forest scale. Therefore, the need to quantify carbon and water fluxes and to identify key variables controlling them at multiple stands and time scales is growing. Such analyses will benefit the upscaling of stand-level observations to large- or global-scale modelling approaches. </p><p>I performed a series of studies investigating carbon and water fluxes in pine forests of various site characteristics, conditions and latitudinal locations. The common techniques used in these studies largely involved sap flux sensors to measure tree-level water flow which is scaled up to stand-level transpiration and a process-based model which calculates canopy light absorption and carbon assimilation constrained by the sap-flux beased canopy stomatal conductance (called Canopy Conductance Constrained Carbon Assimilation or 4C-A model). I collected and analyzed sap flux data from pine forests of two major species: Pinus taeda in temperate (36 °N) and Pinus sylvestris in boreal (64 °N) climatic zones. These forests were of different stage-related canopy leaf area and some were under treatments for elevated atmospheric CO2 concentration or fertilization. </p><p>I found that (Chapter 2) the 17-year long free-air CO2 enrichment (FACE) had little effect on canopy transpiration of a mixed forest with the dominant P. taeda and other broadleaved species as the understory in North Carolina, USA (Duke FACE). The result was due to the compensation of elevated [CO2]-induced increase of canopy leaf area for the reduction of mean canopy stomatal conductance. My next theoretical study (Chapter 3), comparing P. taeda (native at 36 °N in North Carolina), P. sylvestris (native at 64 °N in norther Sweden) and Pinus contorta (native at 58 °N in British Columbia, Canada) canopies, revealed that the interaction between crown architecture and solar elevation associated with site latitude of pine canopies affected the distribution and total amount of canopy light absorption and potentially photosynthesis such that the latitudinally prescribed needle organization of a pine canopy is optimal for light interception and survival in its native location. Then, I quantified and analyzed water fluxes in four pine forests: one composed of P. taeda in North Carolina and three containing P. sylvestris in northern Sweden (Chapter 4). The latter forests consisted of various stage-related canopy leaf area and nutrient status. Combining my estimates with other published results from forests of various types and latitudinal locations, I derived an approach to estimate daily canopy transpiration during the growing season based on a few environmental variables including atmospheric and soil humidity and canopy leaf area. Moreover, based on a water budget analysis, I discovered that the intra-annual variation of precipitation in a forest has a small effect on evapotranspiration and primarily affecting outflow; however, variation of precipitation across latitudes proportionally influences anuual evapotranspiration and outflow. Furthermore, the hydrologic analyses implied the `disequilibrium' of forest water cycling during the growing season when forests may use less and more water in dry and wet regions, respectively, than the incoming precipitation. Nevertherless, at annual timescale, most forests became in `equilibrium' by using similar proportion of incoming precipitation. Finally, (Chapter 5) I estimated and analyzed the temporal and spatial variabilities of carbon fluxes of the same four forests measured in Chapter 4 using the 4C-A computational approach and analyzed their resource-use efficiencies. I concluded that, based on my results and others as available, despite the differences in species clumping and latitudes which influence growing season length and solar elevation, the gross primary productivity can be conservatively linearly related to the canopy light absorption. However, based on previous findings from a global study, different allocation of the acquired carbon to the above- and belowground is regulated by soil nutrient status. </p><p>Overall, the findings in this dissertation offer new insights into the impacts of environmental changes on carbon and water dynamics in forests across multiple sites and temporal scales which will be useful for larger-scale analyses such as those pertaining to global climate projection.</p> / Dissertation

Zugl.: Potsdam, Univ., Diss., 2009