Submitted by Rosangela Silva (rosangela.silva3@unioeste.br) on 2018-02-20T19:11:51Z No. of bitstreams: 2 SIMONE_ZUCONELLI_BONEMBERGER.pdf: 2249773 bytes, checksum: dbdaffd8fcff07fc74545fbe76e6d857 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-02-20T19:11:51Z (GMT). No. of bitstreams: 2 SIMONE_ZUCONELLI_BONEMBERGER.pdf: 2249773 bytes, checksum: dbdaffd8fcff07fc74545fbe76e6d857 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-30 / The accounting organizations represent an important branch of activity in the national context, for the significance of information that generate to the society and to the client companies. Previous studies have shown that accounting entrepreneurs who are knowledgeable about management artifacts do not apply them to the management of their own businesses. This study aimed to understand how and why this occurs, and established the following research questions: how are types of isomorphism (Institutional Theory) driving the use of cost management practices and measurement of results in accounting organizations? How do contingency factors (Contingency Theory) limit the use of cost management practices and measurement of results in accounting organizations? And how do the practices of cost management and measurement of results used in accounting organizations make it possible to apply and analyze the Cost to Serve? The research is classified as exploratory and used the procedure of multiple case study with a qualitative approach. For data collection, data triangulation was used, with in-depth interviews, documentary analysis and direct observation, in the search for evidence for reliability of the results. A semi-structured interview script was developed and applied to the main managers of six accounting organizations selected for the study. It was verified that the main cost management practices adopted are total cost control and, in the time software applied to each task, the results measurement practices are cash flow and Profit and Loss Statement for the year. There is evidence that mimetic isomorphism is the impetus for the use of such practices. And according to the managers' perception, the five contingency factors (environment, technology, structure, strategy, size or size) limit in some way the use of cost management practices and result measurement. It was identified that the organizations studied have some of the necessary data for the analysis of the Cost to Serve, and analyzing the usual practices of cost management and measurement of results the study proposes as intervention the use of the Cost to Serve method to identify the cost service and profitability per customer, which is believed to enable the adoption of better strategies in the level of service and provision of services to each client and increase profitability. The application and validation of the method in accounting organizations is a recommendation for future studies. / As organizações contábeis representam um ramo de atividade importante no contexto nacional, pela significância de informações que geram à sociedade e às empresas clientes. Estudos anteriores evidenciaram que os empresários contábeis mesmo sendo conhecedores de artefatos gerenciais não os aplicam na administração de seus próprios negócios. Este estudo objetivou entender como e porque isso ocorre, e estabeleceu as seguintes questões de pesquisa: como os tipos de isomorfismo (Teoria Institucional) impulsionam a utilização de práticas de gestão de custos e mensuração de resultados nas organizações contábeis? Como os fatores contingenciais (Teoria Contingencial) limitam a utilização de práticas de gestão de custos e mensuração de resultados nas organizações contábeis? E como as práticas de gestão de custos e mensuração de resultados, utilizadas nas organizações contábeis, possibilitam a aplicação e análise do Custo para Servir? A pesquisa classifica-se como exploratória e utilizou o procedimento de estudo de casos múltiplos com abordagem qualitativa. Para coleta de dados foi utilizada a triangulação de dados, com entrevistas em profundidade, análise documental e observação direta, na busca de evidências para confiabilidade dos resultados. Foi elaborado um roteiro de entrevista semiestruturado e aplicado aos gestores principais de seis organizações contábeis selecionadas para o estudo. Constatou-se que as pricipais práticas de gestão de custos adotadas são o controle de custos totais e, registro em software do tempo aplicado em cada tarefa, as práticas de mensuração de resultados são o fluxo de caixa e Demonstração de Resultado do Exercício. Há evidências de que o isomorfismo mimético é o impulsionador para a utilização de tais práticas. E conforme percepção dos gestores, os cinco fatores contingenciais (ambiente, tecnologia, estrutura, estratégia, tamanho ou porte) limitam de alguma forma a utilização de práticas de gestão de custos e mensuração de resultado. Identificou-se que as organizações estudadas possuem alguns dos dados necessários para a análise do Custo para Servir, e analisando as práticas usuais de gestão de custos e mensuração de resultados o estudo propõe como intervenção a utilização do método Custo para Servir, para identificação do custo de atendimento e rentabilidade por cliente, o que acredita-se que possibilitará a adoção de melhores estratégias no nível de atendimento e prestação de serviços a cada cliente e aumento da rentabilidade. A aplicação e validação do método nas organizações contábeis é uma recomendação para estudos futuros.

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O propósito dessa dissertação é investigar a necessidade e a importância da visitação diaconal a pessoas doentes em contexto urbano. Além disso, tem o objetivo de pesquisar a importância da criação de equipes de visitadores/as no intuito de atender às necessidades e aos anseios dos membros em lares, hospitais e clínicas, e nas comunidades . O primeiro capítulo mostra a Pesquisa Social com sua análise e respectivos resultados. O segundo capítulo apresenta a compreensão da terminologia e a conceituação de diaconia e visitação, a partir de pesquisa bíblico-teológica, com base em textos dos evangelistas: Marcos 10.35-45, Mateus 25.42-44, João 13.1-15, e Lucas 22.24-30. Além disso inclui a pesquisa sobre diaconia comunitária, diaconia e a visitação comunitária e o serviço da visitação na comunidade. O terceiro capítulo apresenta indicativos para a prática da visitação a pessoas doentes em comunidades urbanas. A pesquisa conclui com a constatação de que as pessoas doentes numa comunidade eclesial urbana pre cisam ser visitadas. A visitaç ão promove a reconciliação, a cura e o fortalecimento da fé no sofrimento. / The purpose of this dissertati on is to investigate the neces sity and the importance of diaconal visitation to ill people in an urban context. Besides that, it has the objective of researching the creation of teams of visitors in order to assist the members needs and expectations at their homes, hospitals, medical clinics and communities. The first chapter displays the Social Research, its analysis and its respective results. The second chapter presents the comprehension of diakonia terminology and the concept of diakonia and visitation from a biblical and theologica l research based on some evangelists texts such as: Marcos 10.35-45, Mateus 25.42-44, João 13.1-15, and Lucas 22.24-30. It also brings out a resea rch concerning community diakonia, diakonia and visitation, and visitation as a service in the community. The third chapter presents some suggestions for the practice of visitation to ill people in an urban community. The research concludes that ill people in an urban ecclesiastic community need to be visited. Visitation provides reconciliation, cure and the faith strength on suffering.

The digitalization of our society and the creation of data intense industries are transforming how industrial sales can be made. Large volumes of data are generated when businesses and people use digital products and services which are available in the modern world. Some of this data describes the digital products and services when they are in use, i.e., it is in-service data. Furthermore, data has during the last decade been seen as an asset which can improve decision-making and has made sales activities become increasingly customer specific. The purpose of this study was to explore how knowledge from in-service data can serve B2B selling. To realize this purpose the following three research questions were answered by conducting a single case study of a large company in the information and communications technology (ICT) industry. (RQ1) How does a company in a data intense industry use knowledge from in-service data in the B2B sales process? (RQ2) What opportunities does knowledge from in-service data create in the B2B sales process? (RQ3) What challenges hinder a company from using knowledge from in-service data in the B2B sales process? RQ1: This study has concluded that, in the context of a data intense industry, throughout the steps in the B2B sales process, knowledge from in-service data is actively used by the sales team, however, to varying degrees. In-service data is used in six categories of sales activities: (1) to understand the customer in terms of their technical and strategical needs, which enables lead generation and cross-selling, (2) to make information from in-service data available through data collection, storage, and analyses, (3) to nurture the relationship between buyer and seller by creating understanding, trust and satisfactory offers to the customer, (4) to present solutions with convincing arguments, (5) to solve problems and satisfy the customer’s needs, and (6) to provide post-sale value-adding services. Moreover, three general resources which are used in the activities were identified: An audit report which presents the information of the data, a plan which presents strategic expansions of the solution, and simulations of the solution. Furthermore, four general actors who are performing the activities were identified: the Key Account Manager (KAM) who is responsible for conducting the sales interactions with the customer, the sales team, and the presales team who both support the KAM, and the customer. In addition to the general resources and actors, companies may use step-specific resources and actors. RQ2: Four categories of opportunities were identified: knowledge from in-service data (1) assists KAMs in discovering customer needs, (2) guides the KAM in creating better customer specific solutions, (3) helps the KAM move the sale faster through the sales process, and (4) assists the company in becoming a true partner who provides strategic services, rather than acting as a supplier. RQ3: Finally, four categories of challenges were identified: (1) organizational, (2) technological, (3) cultural, and (4) legal & security. Out of these, obtaining access to the data was identified as the greatest challenge to use in-service data. The opportunities and the challenge to access data are deemed to be general for companies in data intense industries, while the other challenges are depending on the structure, size, and culture of the individual company. The findings of this study contribute to a general understanding of how companies in data intense industries may use knowledge from in-service data, what opportunities this data create for their B2B sales process, and which challenges they face when they pursue activities which use the knowledge from in-service data. To conclude, in-service data serves B2B selling especially as a source of customer knowledge. It is used by salespeople to understand the customer in terms of its technical and strategical needs and salespeople use this knowledge to conduct various customer-oriented sales activities. In-service data creates several opportunities in B2B sales. However, several challenges must be overcome to seize the opportunities. Especially the question of data access.

Virtualisation is one of the underlying technologies that led to the success of cloud computing platforms (CCPs). The technology, along with other features such as multitenancy allows delivering of computing resources in the form of service through efficient sharing of physical resources. As these resources are provided through virtualisation, a robust agreement is outlined for both the quantity and quality-of-service (QoS) in a service level agreement (SLA) documents. QoS is one of the essential components of SLA, where performance is one of its primary aspects. As the technology is progressively maturing and receiving massive acceptance, researchers from industry and academia continue to carry out novel theoretical and practical studies of various essential aspects of CCPs with significant levels of success. This thesis starts with the assessment of the current level of knowledge in the literature of cloud computing in general and CCPs in particular. In this context, a substantive literature review was carried out focusing on performance modelling, testing, analysis and evaluation of Infrastructure as a Service (IaaS), methodologies. To this end, a systematic mapping study (SMSs) of the literature was conducted. SMS guided the choice and direction of this research. The SMS was followed by the development of a novel open queueing network model (QNM) at equilibrium for the performance modelling and analysis of an OpenStack IaaS CCP. Moreover, it was assumed that an external arrival pattern is Poisson while the queueing stations provided exponentially distributed service times. Based on Jackson’s theorem, the model was exactly decomposed into individual M/M/c (c ≥ 1) stations. Each of these queueing stations was analysed in isolation, and closed-form expressions for key performance metrics, such as mean response time, throughput, server (resource) utilisation as well as bottleneck device were determined. Moreover, the research was extended with a proposed open QNM with a bursty external arrival pattern represented by a Compound Poisson Process (CPP) with geometrically distributed batches, or equivalently, variable Generalised Exponential (GE) interarrival and service times. Each queueing station had c (c ≥ 1) GE-type servers. Based on a generic maximum entropy (ME) product form approximation, the proposed open GE-type QNM was decomposed into individual GE/GE/c queueing stations with GE-type interarrival and service times. The evaluation of the performance metrics and bottleneck analysis of the QNM were determined, which provided vital insights for the capacity planning of existing CCP architectures as well as the design and development of new ones. The results also revealed, due to a significant impact on the burstiness of interarrival and service time processes, resulted in worst-case performance bounds scenarios, as appropriate. Finally, an investigation was carried out into modelling and analysis of performance and security trade-offs for a CCP architecture, based on a proposed generalised stochastic Petri net (GSPN) model with security-detection control model (SDCM). In this context, ‘optimal’ combined performance and security metrics were defined with both M-type or GE-type arrival and service times and the impact of security incidents on performance was assessed. Typical numerical experiments on the GSPN model were conducted and implemented using the Möbius package, and an ‘optimal’ trade-offs were determined between performance and security, which are crucial in the SLA of the cloud computing services. / Petroleum technology development fund (PTDF) of the government of Nigeria Usmanu Danfodiyo University, Sokoto

SAP S/4HANA, project management, ERP implementation, project, time management, cost management, SAP Activate, valuation tool.

Charging station; PV panel; accumulator; battery; lithium; LiFePO4; Arduino

S tím, jak se neustále vyvíjejí nové technologie pro energeticky náročná průmyslová odvětví, stávající zařízení postupně zaostávají v efektivitě a produktivitě. Tvrdá konkurence na trhu a legislativa v oblasti životního prostředí nutí tato tradiční zařízení k ukončení provozu a k odstavení. Zlepšování procesu a projekty modernizace jsou zásadní v udržování provozních výkonů těchto zařízení. Současné přístupy pro zlepšování procesů jsou hlavně: integrace procesů, optimalizace procesů a intenzifikace procesů. Obecně se v těchto oblastech využívá matematické optimalizace, zkušeností řešitele a provozní heuristiky. Tyto přístupy slouží jako základ pro zlepšování procesů. Avšak, jejich výkon lze dále zlepšit pomocí moderní výpočtové inteligence. Účelem této práce je tudíž aplikace pokročilých technik umělé inteligence a strojového učení za účelem zlepšování procesů v energeticky náročných průmyslových procesech. V této práci je využit přístup, který řeší tento problém simulací průmyslových systémů a přispívá následujícím: (i)Aplikace techniky strojového učení, která zahrnuje jednorázové učení a neuro-evoluci pro modelování a optimalizaci jednotlivých jednotek na základě dat. (ii) Aplikace redukce dimenze (např. Analýza hlavních komponent, autoendkodér) pro vícekriteriální optimalizaci procesu s více jednotkami. (iii) Návrh nového nástroje pro analýzu problematických částí systému za účelem jejich odstranění (bottleneck tree analysis – BOTA). Bylo také navrženo rozšíření nástroje, které umožňuje řešit vícerozměrné problémy pomocí přístupu založeného na datech. (iv) Prokázání účinnosti simulací Monte-Carlo, neuronové sítě a rozhodovacích stromů pro rozhodování při integraci nové technologie procesu do stávajících procesů. (v) Porovnání techniky HTM (Hierarchical Temporal Memory) a duální optimalizace s několika prediktivními nástroji pro podporu managementu provozu v reálném čase. (vi) Implementace umělé neuronové sítě v rámci rozhraní pro konvenční procesní graf (P-graf). (vii) Zdůraznění budoucnosti umělé inteligence a procesního inženýrství v biosystémech prostřednictvím komerčně založeného paradigmatu multi-omics.

The diploma thesis deals with problems of depression in older people. Mainly the work is focused on identifying and analyzing the role of nurses in screening for depression in older people in primary care, acute care, long-term care and home care. This thesis was focused on theoretical direction and was used the method of design and demonstration. In this thesis was set one main goals with five research questions. The main goal was to identify and analyze the role of nurses in screening for depression in the elderly. RQ 1: What is the role of the nurse in screening for depression in the elderly? RQ 2: What is the role of the nurse in the primary care in screening for depression in the elderly? RQ 3: What is the role of the nurse in screening for depression in hospitalized patients in acute care? RQ 4: What is the role of the nurse in screening for depression in seniors in long-term and home care? RQ 5: What rating scales and methods are used in screening for depression in the elderly? The thesis introduce the concept of depression. The following are specified the causes of and the important factors that affect depression in the elderly. It also deals the differences in the clinical symptomatology of depression in old age. It explains possibilities and various barriers in the diagnosis of depression. Another chapter introduces complete geriatric examination, diagnostic classification systems, possible screening methods and scales for detection of depression in the elderly population. It also deals methods of pharmacological and non-pharmacological treatment and its possible complications associated with older age. By reason of increased suicide rate caused by depressive disorder the issue of suicidal behavior in the elderly is introduced. The next chapter deals with the nursing process, which is used by nurses in practice. It consists of the evaluation of the patient's health condition, making nursing diagnosis, creating nursing plan and subsequent implementation and evaluation. The nursing process is also needy for providing quality care. The nursing process in the stage of nursing diagnosis, introduces possible nursing diagnosis for a patient suffering from depression, which are based on the latest classification. Finally is described the role of nurses in screening for depression in the elderly in different health facilities and their contribution to the timely evaluation of depression in the elderly. This chapter introduces the role of nurses, nursing screening and collaboration with a physician. The role of nurses in screening for depression in different medical facilities is based on the first phase of the nursing process of assessment. On the basis of objective and subjective information, the nurse will assess the overall health and mental condition of the patient. Primarily, it was investigated what is the role of the nurse in screening for depression. On the basis of content analysis and synthesis it was necessary to used and processed domestic and foreign literature. A number of relevant sources are the results of various studies and Meta-analyzes, mostly from abroad, but also from the Czech Republic. The thesis can serve as a basis for nurses. The result of this thesis is to create e-learning material available for students in the Faculty of Health and Social Sciences of South Bohemia in Ceske Budejovice in the tutorial called Moodle.