Thesis (M.Sc.) - University of Alberta, 1997. / Also available online.

Thesis (D.P.A.)--University of Illinois at Springfield, 2006. / Vita: leaf 277. Includes bibliographical references (leaves 256-269).

Diss.--Juristische Fakultät--Würzburg--Julius-Maximilians-Universität, 1993. / Bibliogr. p.211-226.

Thesis (Ph. D.)--University of Chicago, Graduate School of Business, March, 2001. / Includes bibliographical references. Also available on the Internet.

The two elements of a tender sum are the cost estimate and the mark-up. Variations in tenders can be attributed to inaccuracy in the estimate and variations in the applied mark-up. The weaknesses of current published literature are that the causes of the inaccuracy in the estimate or the variability in a mark-up are not defined in such a way that they can be analysed and evaluated. The inaccuracy of a cost estimate results from combining the inaccuracy of its constituent elements. Thus the inaccuracy of each element needs to be evaluated. The consequences of estimating inaccuracy and mark-up variability are inadequately described in current literature, which tends to assume that mark-up variability is negligible. This research addresses these weaknesses.

This dissertation presents an experiment exploring the moderating effects of individual differences in personality on the motivational effects of increased participation in setting budget goals. This experiment hypothesizes that individual differences in personality will correlate with changes in the strength and/or direction of participation's effect on individual motivation to reach the budget goal. To test these hypotheses an experiment was conducted utilizing undergraduate students as proxies for front line managers. The experiment used a basic decoding task similar to tasks used in many participative budgeting experiments and manipulated participation in establishing a budget target for the number of items to decode at three levels. Instruments measuring the participant's personality according to the "Big Five" personality traits, perception of participation and motivation were administered during the experiment. A regression analysis was conducted to assess the correlation of perception of participation, levels of each of the five personality dimensions and interactions between perception of participation and each of the five personality dimensions with motivation. Results indicate an interaction between levels of the personality trait neuroticism and perception of participation correlating with a significant reduction in motivation. These results suggest a implementation of a participative budgeting system intended to increase motivation to achieve the budget goal may in fact result in lower motivation if the managers participating in the system possess higher levels of neuroticism. Moreover, a supplemental analysis of the data used in this analysis suggests the personality traits agreeableness and conscientiousness may correlate with consistently higher perceptions of personality.

The thesis written on theme Controlling and compiling of corporate budgets in practise is devided into the three thematic units. The first part is focused on the evaluation of the benefits of controlling in a modern society, its inclusion into the corporate structure, the main assignment of controlling and a brief description of appropriate persons and employees, who are able to carry out this profession. The second part deals with a complete process of drawing up business plans and budgets, their structure, the lenght of their assembly, main principles, which should be followed in the compilation of business plans and budgets, approval process or statistical errors, which may appear in the statistical plans. The contribution of this work, among other things, I see in quantifying the benefits of corporate plans and budgets in contrast with the costs, which are required for drawing up the budget. The third part of this work deals with a support of controlling department to the direction of the company management for operational management of business processes through reporting structure and the formation of partial analyzes focused on a particular area of business. The aim of this work is to link the theory of controlling with a practice and pointing to the increasing need for corporate plans and budgets.

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No description available.

In this thesis a UWB-based ranging scheme is designed, simulated, implemented and tested. This system was designed to address the problem of safely unloading cargo crates to ships in the open seas. UWB antennas are placed on the four corners of the cargo crate, providing the information needed to a ranging/positioning algorithm that estimates the orientation and distance of the ship's deck from the crate. Furthermore, the system is successfully tested in a 1/24 scale demonstration. In addition to the UWB ranging application, this thesis evaluates an already proposed modification to the traditional narrowband link budget based on the Friis transmission formula. The proposed modification replaces frequency-domain parameters with time-domain values to handle the wide bandwidth of UWB systems. The proposed approach is shown via measurements to be much more accurate than the traditional technique. / Master of Science