<p><em>Abstract</em></p><p>The research behind this licentiate is spread out over a decade of intensive development of environmental work in industry. A 1998 survey of Swedish companies with newly installed environmental management systems (EMS) concluded that such systems need more product-orientation. Data collected by companies as part of the process of creating their EMS between 1996-2001 offered further evidence that it is environmentally justified to seek improvements in the materials selection, use and disposal phases of products, i.e., to make the environmental improvement work more product-orientated. In a EU-funded project carried out between 2004-2006 it was demonstrated that developing an environmental product declaration could be a cost-effective product-oriented environmental action even for smaller companies.</p><p>This licentiate thesis relates to methods for companies to orientate their environmental work on their products. In particular, it examines experience and provides insights on the possibilities for companies, including small ones, to use life cycle assessment in product development in order to design products with an environmental performance well above legal compliance.</p><p>It is difficult to give general recommendations to companies about their environmental work because each company has its own unique business idea, customers, work culture, stakeholders etc. Nevertheless, the main findings of the licentiate thesis can be summed up in the following recommendations for, say, a small company in Europe without much previous experience of environmental work:</p><p>§  Focus your environmental work on your products because you will accomplish more environmentally and the chance of profiting economically will motivate your personnel;</p><p>§  Consider doing a life cycle assessment, LCA, on a strategically chosen product in order to learn more about your products and how to improve their environmental performance;</p><p>§  Do not expect to find a general market demand for green products; start a dialogue with your best customers in order to create the demand;</p><p>§  Engage an LCA specialist to do the LCA and work together with your personnel to interpret the results and generate improvement ideas;</p><p>§  If your customers demand that you install an environmental management system, ask them if they would not prefer to receive an environmental product declaration on the particular product they are interested in, and a chance to discuss how its environmental performance can be improved.</p>

Visuotinė kokybės vadyba (VKV) yra tarsi vadybos filosofija, kuri grindžiama nuolatiniu visų sistemos elementų, posistemių ir jų ryšių tobulinimu. VKV yra palyginti nauja vadybos koncepcija, kuri remiasi pažangiais teoriniais bei praktiniais metodais. Ją sąlyginai galima vadinti visų vadybos mokslų sudėtine dalimi. Pagrindiniai visuotinės kokybės vadybos sistemos taikymo motyvai yra siekis užtikrinti nuolatinę gamybos kokybę, išlaikyti ar padidinti rinkos dalį, pagerinti organizacijos įvaizdį. Šio darbo tikslas yra aptarti VKV formavimo, plėtros galimybes, problemas organizacijoje bei jų poveikį organizacijos pagrindiniams tikslams bei veiklos rodikliams. Apžvelgti kokybės vadybos sistemų diegimo dinamiką. Ištirti, kaip efektyviai įgyvendinama visuotinės kokybės vadyba veikia ją įgyvendinančių pelno siekiančių Lietuvos organizacijų rezultatus. Darbą sudaro turinys, lentelių ir paveikslų sąrašas, įvadas, teorinė dalis, analitinė dalis, rezultatų dalis, išvados ir pasiūlymai bei mokslinės literatūros ir internetinių šaltinių sąrašas. Papildoma informacija pateikiama viename priede. Iš viso darbą sudaro 70 puslapių, kuriuose pateikta 33 paveikslai ir 11 lentelių. / Total quality management (TQM) is the subject that goes far beyond the traditional pursuit of quality, and embraces literally all operations at every level and in all functions of organization. It is a very powerful, management directed philosophy and system of conducting business. The purpose of this paper is to discus total quality management system its origination and development stages. The fundamental functions of TQM were determined, tools and techniques were also discussed. TQM impact on organizations performance was analyzed. Also the evaluation weather analyzed TQM system is useful for organizations in terms of financial benefits was made. Questionnaire survey was used to determinate motives, benefits and costs of TQM implementation. Methods used: Analysis of scientific literature, periodical publications and statistical data, comparative analysis of organizations financial data, structural questionnaire survey. Work structure: The paper consists of introduction, 3 parts and conclusions. The main part is described in 70 pages, including 11 tables of figures and 33 pictures.

Corporate governance (CG) has recently received much attention because of the wave of financial scandals in the early 2000s and the more recent global financial crisis. CG reforms, including laws, codes and listing rules have been established to protect shareholders’ rights and restore investors’ confidence in the capital market. These reforms have largely contributed to the evolution of internal and external governance mechanisms that are aimed at mitigating agency conflicts between managers and shareholders. However, overemphasis has been placed on the monitoring and control dimensions of governance, which may hinder entrepreneurial activities, obscure business prosperity and contribute to a narrow perspective on CG. It has been argued that there is a need to broaden CG beyond compliance (conformance) to a set of rules and laws, to include the performance aspects of governance that focus on strategy and value creation. In other words, governance should not only focus on monitoring managerial performance to ensure accountability to shareholders, but also on mechanisms that motivate management to optimise shareholders’ wealth. Enterprise governance (EG) framework has been introduced to keep the balance between the conformance and performance dimensions of governance. However, few studies address the possible tension between conformance and performance. Moreover, there is no agreement among these studies on the relationship between conformance and performance in the governance context. Arguably, Value-based Management (VBM) is an appropriate approach to address the issue of EG. VBM adopts value creation as an overall objective, develops a strategy that contributes to value creation and integrates it into decision-making. In this way, VBM can act as an effective mechanism for motivating management to maximise shareholder wealth, which works in parallel with other CG mechanisms, to mitigate agency conflicts resulting from the separation between ownership and management. This study aims to develop a contingency framework of EG through operationalising the conformance using CG and performance using corporate entrepreneurship (CE). This framework examines the inter-relationships between VBM, compliance with the Combined Code on Corporate Governance (CCCG), CE and the ultimate effect on organisational performance. More specifically, the study empirically examines the effect of compliance with the CCCG on CE, and whether VBM can achieve a balance between compliance with the CCCG and CE, should a conflict exist. The study also examines whether a fit between contingency variables (company size, agency conflicts, uncertainty, strategy and decentralisation), VBM, compliance with the CCCG codes and CE is associated with organisational performance. To achieve the aim of this study a cross-sectional survey, based on a questionnaire, is conducted to identify the level of VBM implementation, contextual and organisational factors in the large and medium quoted companies in the UK. The questionnaire targets the Chief Financial Officers (CFOs) in these companies as key informants. In addition, a content analysis of the annual reports of the sampled companies is undertaken to measure the level of compliance with the CCCG. Financial data (e.g. organisational performance) have been obtained from the DataStream, Fame and Thomson One Banker databases. Partial Least Squares Structural Equation Modelling (PLS-SEM) is adopted for data analysis and hypotheses testing. The results suggest that VBM implementation is positively associated with agency conflicts, low cost strategies and decentralisation. Compliance with the CCCG is positively associated with agency conflicts and company size. CE is positively associated with company size, uncertainty and differentiation strategies. In addition, the fit between compliance with the CCCG and contingency factors significantly predicts the marketbased performance. The fit between CE and the contingency factors significantly predict the perceived performance. However, the results regarding the effect of VBM on organisational performance are mixed. While VBM has no significant direct effect on the market-based performance, VBM has indirect positive effect on the market-based performance acting through compliance with the CCCG as an intervening variable. VBM is significantly associated with compliance with the CCCG but not with CE. No evidence is found for negative association between compliance with the CCCG and CE. The results support a large number of the proposed relationships between the contingency factors, VBM, compliance with the CCCG and CE. The results also suggest that using both compliance with the CCCG and CE as intervening variables in the relationship between VBM and organisational performance contributes to explaining the mixed results in the VBM literature. In terms of the EG framework, VBM does not keep a balance between conformance and performance. VBM emphasises the compliance with the CCCG (conformance) at the expense of CE (performance). The results did not provide significant evidence of a conflict between compliance with the CCCG and CE, the area which lacks empirical evidence. This study contributes to the literature at different levels. At the theoretical level, this study develops a theoretical model that links a performance management system (PMS), i.e. VBM, to CG practices and CE. This model attempts to bridge the gap between different disciplines, including management accounting, CG and entrepreneurship. Furthermore, combining both the contingency theory and the agency theory lenses contributes to the development of a comprehensive model of EG. At the methodological level, unlike previous studies, this study measures VBM practices on a continuum, rather than categories. Multiple data collection methods are used, and a powerful statistical technique (PLS-SEM) is adopted for data analysis. At the empirical level, the study is conducted in the UK. Though it is different from the US in many aspects, very few studies have been conducted in this context in many research areas such as VBM, CG and CE.

<p>Strategijski model upravljanja savremenim marketing koncepcijama<br />povezuje upravljanje razvojem novih proizvoda, upravljanje brendom i<br />upravljanje odnosima sa potrošačima na platformi upravljanja<br />ukupnim kvalitetom. U model je ugrađen i merni sistem na osnovu<br />uravnoteženog pristupa merenju performansi preduzeća. Istaživanje<br />je pokazalo da su nabrojani elementi kompatibilni i da imaju<br />potencijal za stvaranje sinergije, što model čini efektivnijim i<br />univerzalnijim. Rezultati merenja u trogodišnjem periodu<br />nedvosmisleno su potvrdila funkcionalnost modela, odnosno njegovu<br />sposobnost da pozitivno utiče na performanse preduzeća.</p> / <p>The strategic model for managing modern marketing concepts connects<br />management of developing new product, brand management and customer<br />ralationship management on the total quality management platform. A<br />measuring system based on a balanced scorecard is built in this model.<br />Research has shown that previously mentioned elements are compatible and<br />have the potential to create synergies, making this model more effective and<br />more universal. Measurement results obtained over a three-year period<br />unambigously confirm the functionality of the model, i.e. its ability to positively<br />affect company performance.</p>

Content management systems allow easy creation and management of web pages even without expert skills. Thesis describes application of these systems at Customs Administration of Czech republic and proposes serie of steps required to migrate web pages from one system to another. Framework for developing web applications enables to integrate these applications into content management system and extend its functionalities.

Syfte: Studiens syfte är att ge företag ökad förståelse för hur arbete mot minskad miljöpåverkan även kan vara förenligt med ökade finansiella intäkter. Metod: Vi använder oss av ett intressentbaserat angreppsätt för att besvara studiens frågeställning, där företags benägenhet att aktivt arbeta med miljöledning utgår från de krav som ställs av dess olika intressenter. Genom att anpassa sig efter dessa krav mot förbättrad miljöpåverkan, kan lönsamma relationer och konkurrenskraftiga förmågor skapas. Teorier inom stakeholder theory, enlightened shareholder theory, innovationsförmåga och proaktiva arbetsmetoder har lagt grunden till denna förståelse. Empirisk data har samlats in via semistrukturerade intervjuer hos tre företag som idag är ISO 14001 certifierade. Med hjälp av en deduktiv arbetsmetodik, har logiska slutsatser härletts från de likheter och skillnader som uppstår mellan teori och empiri. Slutsatser: Studiens frågeställning som vi ämnar besvara har formulerats enligt följande; Hur påverkas företags finansiella intäkter av ISO 14001 certifiering? Vårt bidrag till frågan visar stöd att det inte finns något enhälligt svar att ge, då företag som idag arbetar mot dessa miljökrav både har upplevt certifikatet som något möjliggörande, men också som något restriktivt, till att öka finansiella intäkter. / Purpose: The purpose of this study is to give companies a greater understanding for how work towards reducing environmental impact, also can be compatible with increased financial income. Method: We use a stakeholder based approaches to answer the study question, where the company's willingness to actively work with environmental management is based on the requirements of its various stakeholders. By adapting to these requirements towards improved environmental impact, profitable relationships and competitive abilities can be created. Theories in stakeholder theory, enlightened shareholder theory, innovation and proactive practices have laid the foundation for this understanding. Empirical data was collected through semi-structured interviews with three companies which today are ISO 14001 certified. By using a deductive methodology, logical conclusions was derived from the similarities and differences that arise between theory and empiricism. Conclusions:The study's issue that we intend to answer is formulated as follows; How is companies financial income affected due to ISO 14001 certification? Our contribution supports that there is no unanimous answer here to give, since the companies currently working with environmental requirements both have experienced the certificate as something that enables, but also restrains, increases in financial revenue.

The main goal of this thesis is to create management flight simulator for inventory management in selected company. The proposed management simulator is developed in the context of the taxonomy of decision support systems. It is a model-oriented system based on the models proposed by me and created a user interface. In this particular situation the application is realized on company Dynavix, that is a manufacturer of navigations. After opening theoretic information about models, computer technologies for systems modeling and individual phases of simulation process, there follows a case study. It is trying to find and recommend appropriate solutions of fluctuations in the need for planning the purchase of navigation Dynavix by using a system dynamics approach (developed model and its testing). The recommended solution is verified by testing hypotheses according to a predefined test scenarios.

Student Number: 0308601G School of Civil Engineering Faculty of Engineering and the Built Environment / This research report focuses on the impact of environmental management systems (EMS) on the economic performance of business enterprises with respect to the three research variables, namely water, energy and raw materials. A systematic sampling technique with a random start and the K-Value sampling interval were employed to draw a sample size of 30 enterprises from a list of 240 EMS certified enterprises. However, the response rate ultimately turned out to be only 30 % of the sample size. The research discovered that EMS programmes that are practised by enterprises under study in South Africa are inefficient, as strategies adopted to cut down on the consumption of the research variables are inefficient. It has further been found that due to unavailability of data, business enterprises failed to consistently and convincingly provide data pertaining to the costs of EMS adoption. Inefficient strategies in cutting down consumption of research variables are concluded to have led to minimal savings and revenue accruing to the enterprises. This is observed to be a result of the following factors: not undertaking some research ahead of any action to shed light on the nature and magnitude of responsive measures required for specific problem areas; costly EMS technology and infrastructure; lack of innovativeness in exhausting the full potential value of the research variables; poor EMS practice etc. Failure to provide data by enterprises is observed to be a result of little value, which enterprises attached to information storage and documentation as well as environmental accounting system, yet they are such crucial components of EMS. This has therefore made impossible to weigh gains against costs to establish whether business enterprises are gaining or losing in their EMS projects. On the basis of the observed shortcomings, enterprises are advised to have in place a comprehensive EMS database and to conduct some research ahead of any responsive action. The South African government is recommended to intervene by providing an enabling environment for EMS by implementing EMS supporting policies and promoting awareness campaigns. Furthermore, research into the observed problem areas has been recommended in order to get to the bottom of EMS problems in South Africa.

No description available.

Os empreendimentos de construção civil são um dos maiores causadores de impactos ao meio ambiente. Essa pesquisa justifica-se assim pela necessidade da minimização de tais impactos e do desenvolvimento de ferramentas para a gestão ambiental, aplicáveis no âmbito das empresas construtoras. A aplicabilidade de sistemas de gestão ambiental em empresas construtoras de edifícios é determinada por meio da caracterização dos aspectos ambientais de seu processo produtivo e também da discussão do panorama político e legislativo, setorial e acadêmico, que demonstram a tendência por uma construção mais sustentável. A análise dos elementos propostos pela norma ISO 14001:1996 também justifica a opção pela gestão ambiental em empresas construtoras, uma vez que se apresenta como uma forma coerente e viável de padronizar a ação destas empresas sobre os aspectos ambientais identificados. E, finalmente, para ilustrar a aplicabilidade de sistemas de gestão ambiental em empresas construtoras de edifícios é proposta uma metodologia específica integrando os conceitos da gestão ambiental à gestão da qualidade e atuando sobre os seus pontos críticos. Como fundamentos para a elaboração desta metodologia, é feita uma análise das similaridades entre os sistemas de gestão e, principalmente, uma análise das experiências observadas nos estudos de caso e nos depoimentos apresentados por empresas construtoras, incluindo a observância de suas especificidades, necessidades e dificuldades. / The necessity to minimize the environmental impacts that come from construction activities, the existence of environmental management tools and available site solutions, they all justify this research. The applicability of environmental management systems at contractors is presented by characterizing the environmental aspects of production, and also by showing the political, legal, industrial and academic scenario. This information illustrates and represents the tendency of sustainable construction. The analysis of the elements proposed by the ISO 14001:1996 also justifies the option to implement environmental management at contractors, once it presents a coherent and applicable way to standardize these organizations' actions concerning the identified environmental aspects. And finally, to demonstrate the applicability of environmental management systems at contractors, a specific methodology is proposed, integrating the environmental management concepts into quality management and acting on their crucial issues. The analysis of the similarities found between these two management systems and, mainly, the analysis of the experiences observed on case studies and speeches presented by contractors, including their specificities, necessities and difficulties, they both have worked as a basis for this methodology elaboration.