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Die Internationalisierung von Accounting Standards und deren Einfluss auf die Unternehmensfinanzierung : eine Analyse börsenkotierter Unternehmen in der Schweiz und in Deutschland /Schachtner, Michael Johannes. January 2009 (has links) (PDF)
Diss. Nr. 3552 Wirtschaftswiss. St. Gallen. / Literaturverz.
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Enforcement of the IAS/IFRS in the European Union since 2005Kühn, Victoria. January 2008 (has links) (PDF)
Bachelor-Arbeit Univ. St. Gallen, 2008.
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Elaborating a Model of Cultural Exchange: An Investigation into the Relationship Between Organizational Cultures and the Adoption of Environmental Certified Management StandardsBoren, Brooke 27 October 2016 (has links)
In this dissertation, I investigate how organizations understand and apply shared meanings of sustainability. Integrating recent theoretical developments regarding organizational culture with findings from prior literature suggesting that corporate codes can be effective instruments for shaping employee behavior, I describe the flexible exchange of cultural meanings and practices between organizations and their environment with respect to the adoption of environmental certified management standards (ECMS).
Taking an inductive, mixed methodological approach, I first use cultural consensus modeling survey techniques to analyze the types of situations vineyard managers in Oregon and Washington categorize as sustainable management conventions and the consistency of these categorizations among those organizations that have adopted ECMS and those organizations that have not. I then draw on interview and archival data to gain deeper insight into the survey findings, focusing on the nature of the relationship between the adoption of ECMS and managerial knowledge around shared meanings and practices regarding sustainability.
I find that the adoption of ECMS is associated with an alignment among organizations regarding how they understand and apply sustainability, with three characteristics enhancing the effectiveness of ECMS in cultivating alignment: detailed practice descriptions, demanding objectives to achieve and maintain, and industry specificity. I further uncover that key activities involving the interaction of ECMS and ECMS members facilitate this alignment in cultural meanings and practices surrounding sustainability. From these findings, I develop a grounded conceptual model of cultural exchange, describing how organizations serve varying roles in the cultural exchange process and how each role leverages a set of specific mechanisms to facilitate the adaptation, generation, and transfer of existing and new cultural meanings and practices between organizations drawing on a shared cultural repertoire.
The findings from this study contribute to enhancing our theoretical understanding of organizational culture as an open system through a more complex, intentional, and hierarchical account of cultural exchange, as well as develop insight into how the substantive adoption of ECMS practices is associated with alignment among organizations regarding cultural meanings and practices regarding a salient issue in an industry, such as sustainability.
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Impact of ISO 9000 certification on quality management practices among SMEs in the Western Cape, South AfricaDase, Bonginkosi January 2016 (has links)
Thesis (MTech (Quality))--Cape Peninsula University of Technology, 2016. / The study has been carried out on impact of implementing ISO standards on SMEs to seek general evaluation of its benefits. The purpose of this paper is to outline the benefits of ISO implementation on South African small- and medium-sized enterprises (SMEs). The SME sector is the backbone of developed economies, which is regarded as the engine of growth for economies all over the world. For developing countries, SMEs often offer the only realistic prospects for increases in employment since they employ the largest percentage of the workforce population. With the trend towards global market orientation and trade liberalisation, SMEs are moving towards implementing quality systems. The empirical study aims to explore current implementation of quality management tools and advanced improvement techniques in the Western Cape SMEs, in order to understand what factors impact on how quality control is managed.
Two main categories are analysed, namely tangible and intangible. This study will assist other SMEs in developing countries on ISO 9000 implementation. This study is restricted to small and medium-sized companies in South Africa implementing ISO system and other quality tools or techniques. Data collection of this study is done based on a combination of survey questionnaires and interviews with managers, supervisors and general staff.
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A knowledge-based system approach to helping engineers understand codes of practiceTansley, Dennis Stuart William January 1989 (has links)
Civil engineers are increasingly called upon to design according to codes of practice which are foreign, or otherwise unfamiliar to the engineer. Some form of 'tool' to aid such engineers in the safe and effective use of unfamiliar codes, is therefore highly desirable. The argument presented in this thesis, is that a specialised 'knowledge-based system' (KBS) can be successfully constructed in order to provide various sons of insights into the design methods used in certain codes of practice. Three key ideas were used in the implementation produced during the research: the development of a novel set of complementary 'facilities' for examining the design methods used in codes; the support of comparison between the examination of two different codes; and ensuring the system's representation of codes and their examination, could be made readily comprehensible to engineers by using familiar human language phrases. Seven different facilities were developed in the research, including: the ability to view the codes installed in the system in a form close to a human language (such as English or French); the ability to perform parts of a code-based design procedure to various levels of detail; and the ability to inspect the interdependences of design parameters within codes. Use of these symbolic and numerical methods could provide the engineer with the information required to understand how and why an unfamiliar code would specify surprising, or otherwise unusual design parameters in some particular situation. They could also be used in a more exploratory fashion, with t1ie same broad aim of greater understanding of an unfamiliar code. A KBS is a sophisticated computer program that uses the idea of processiilg knowledge information. A characteristic feature of KBSs is that one of their primary components is a 'knowledge base' - a store of human expertise. The KBS built in this research, 'COPES' used an existing abbreviated form of the reinforced concrete (RC) beam design codes as its knowledge base. In particular, it contained 'procedural knowledge'. COPES was implemented using conventional computer systems and progranuning languages (pascal and FORTRAN on a Sun workstation). This is in contrast to most contemporary KBSs, which are often built using a 'shell', or an unconventional declarative programming language such as Prolog. One reason for this choice was that COPES used parts of previous computing work done with RC beam design codes, that had also used conventional computing techniques. However, our research did cover an investigation into the prospects for an alternative approach using a modem expert system shell. (It was confirmed that such an approach was generally less suitable in this particular application.) The COPES system proved to be a useful prototype 'toolbox' of various procedural knowledge extraction operations, which could help an engineer's understanding of an unfamiliar code of practice. To provide a practical system, the various explanatory methods developed could potentially be incorporated into an overall CAD (Computer-Aided Design) environment, or alternatively, wrapped up in a more sophisticated interactive program.
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The influence of performance management systems on employee engagementBrewis, Willem Christiaan Coenraad January 2014 (has links)
This study focused on investigating different performance management systems and the possibility to introduce a performance management system (PMS) into the sales environment of a company. The company the researcher is working for does not have an official PMS and feel the need to investigate the possibility to introduce a PMS. The study investigated an appropriate PMS that promotes engagement levels with employees that will be the ideal system for the sales environment in the company. Both the PMS and engagement impact on employees were addressed and the suitable PMS was selected. Implementing a system within a selected division the researcher will compile a road map for implementing a PMS into the rest of the company with the background and learning done while implementing the system. The employees participated willingly in a survey. The questionnaire assessed the employees understanding of what a PMS is. Further, the questionnaire assessed if the company does have a PMS system in place. The engagement levels of employees were measured and this allowed management to make the appropriate changes to get the employees engaged in the workplace. The results from the survey show that the employees understand and have a need for a PMS. They do understand how a PMS in the workplace work. The company has a system in place to compensate employees for work done. The company does not deal with underperformance and engagement levels are very low. The factors of engagement tested were very low and it addressing the engagement factors integrated in a PMS will increase engagement levels with employees.
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Effects of pre-slaughter handling on pork quality from a smallholder abbatoirGajana, Christian Sabelo January 2011 (has links)
Effects of pre-slaughter handling on pork quality from a smallholder abattoir By Christian Sabelo Gajana A total of 158 pork samples from Landrace and Large White pigs were collected from Nxuba Municipal abattoir to determine the effects of pre-slaughter handling on pork quality. Technological quality attributes of pork such as pHu, L*, a*, b*, WBSF values, TL%, CL% EL% were determined. Breed differences were observed in ultimate pH (pHu) and redness (a*) with meat from the Large White having higher pHu and lower a* values than meat from the Landrace. Meat from pigs slaughtered in spring season had the highest (P<0.05) shear force values (27.6±1.58) while the lowest shear force values (18.5±1.58) were found in meat from pigs that were slaughtered in the autumn season. The lowest pHu and highest a* values were found in meat from 9 month-old pigs (5.3±0.07). The 6, 9 and 10 months had highest (P<0.05) than 7 and 8 months old pigs. Cooking loss and evaporation loss increased with age groups. Only distance and transportation time had a positive relationship to TL% of pork whilst no significant relationship was reported between all the other pre-slaughter variables and technological quality attributes of pork. Highest risks of PSE occurrences were observed with more space allowance of 0.4 m2 per 100 kg during transportation. Reduced risks of PSE occurrences were observed with space allowance of 0.35 m2 per 100 kg. The pHu were positively correlated to WBSF values (P < 0.001). The L* values were positively correlated to b* (P < 0.001), and negatively correlated to a* while CL and EL were positively correlated to L*. In the current study, a* values were positively correlated to b* (P < 0.001) but negatively correlated to EL (P < 0.01). There were iv positive correlations between CL and EL, Both CL and EL were positively correlated to WBSF values. The first four principal components (PCs) explained about 95% of the total variability for technological quality attributes of pork. It can be concluded that pig breeds vary in pHu and considerations should be made on different seasons of slaughter when assessing pork quality. Precautions should also be made on age categories of animal when improving the quality of pork. Transportation time, distance, stocking density, temperature and lairage time did not show significant relationship with technological quality attributes measured; except for transportation time and distance travelled which had a positive relationship with TL%. The risk of PSE increased with more space availability more than 0.4 m2 per 100 kg pig, but stocking density of 0.35 m2 per 100 kg was an ideal reduce the risk of PSE pork.
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Exploring the implementation of service standards in Health Resource Centres of the Eastern CapeChitha, Nombulelo January 2011 (has links)
The motivation for this study is that Health Resource Centres of the Eastern Cape ought to provide access to high quality, relevant and appropriate information that is evidence-based and responsive to the needs of health professionals thereby assisting health professionals accomplish their tasks. In order to provide access to quality information, the Health Resource Centres are expected to provide information services within an acceptable framework of service standards. This study seeks to explore the implementation of standards in the Health Resource Centres of the Eastern Cape. The study was carried out in two phases namely a literature review and a survey. The study used the quantitative method of collecting data by means of a cross-sectional survey. A self administered questionnaire was used to collect data. The questionnaire was piloted in the Queenstown Health Resource Centre, after which appropriate changes were made before the commencement of data collection. The study was conducted in the three other Health Resource Centres of the Eastern Cape, namely Umtata Health Resource Centre, East London Health Resource Centre and Port Elizabeth Health Resource Centre. Health Resource Centre managers completed the questionnaires. The overall findings of this study show that the three Health Resource Centres uphold service standards. The results show that the Health Resource Centres were compliant with the service standards relating to both services and management areas. The Health Resource Centres were more compliant with standards relating to service areas than they were to standards relating to management areas. The results of the study furthermore demonstrate that the Umtata Health Resource Centre was most compliant regarding service areas (86,20%) compared to the East London Health Resource Centre (82,75%) and the Port Elizabeth Health Resource Centre (72,41%). In regard to management areas, the results show that the Umtata Health Resource Centre and East London Health Resource were more compliant than the Port Elizabeth Health Resource Centre. However certain aspects of their service such as availability of space, health and safety, staff performance and development, quality leadership and design and financial management need further attention. The study suggests that further research is required to objectively verify implementation of standards, to solicit health professionals’ opinions and experiences about the services provided by these Health Resource Centres and to find out if there is any connection between the quality of services provided and the quality of patient care.
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Development standardization : its origins, implementation and effect on the residential environmentRosenau, W. Paul January 1987 (has links)
The built environment has evolved through a layering process of both human needs and aspirations. We as a society 'Worship' the remnants of these richly varied and complex environments. In the previous 100 years, however, our environment has become a battleground for survival on many levels: environmental health, societal boundaries and quality of life. The so-called haphazard mode of environmental development was proceeding so quickly that 'MAN', through organization and control, sought to harness rampant growth by providing a mechanism to, in essence, protect us from ourselves. This mechanism was development standardization.
Zoning and subdivision standards initially had a very positive effect on residential districts. They achieved the desired objective of improving the health, safety and welfare of local citizens. To remain a successful regulatory mechanism, however, requires frequent review. (Generally government regulations are continually reviewed because of a need to respond to current reality - a typical example is tax reform laws). This is especially true for development regulation, which necessarily must respond to the rapidly changing and dynamic evolution of the North American city and its peoples.
In the case of residential development standards, however, there has been a lack of policy review resulting in a back-water of no change to the standard. Development standards, that were a direct response to mass housing development in the early nineteen hundreds, in many instances are still in place in municipalities in the Greater Vancouver area and likely throughout many other North American cities as well.
It is apparent that the very standards that were invoked to ensure residential quality are now preventing development from creating that quality. At the core of the issue of planning and design standards is the lack of understanding of these two disciplines - by each other and by the public. As a result, in many instances both planners and the public equate design with a simple problem solving process according to explicit rules - the standards. Herein lies the core of the problem. This misrepresentation of design and what it stands for in terms of environmental quality. This misunderstanding has greatly influenced the world we live in and this influence as of late is not of the positive nature. The thrust of this thesis is an exploration of the issue of design in the context of residential development standards. What are the standards which influence/impact residential development? What were the objectives for which these standards were originally implemented? How do the standards currently support the implementation of recognized design principles which lead to high quality environments? What kind of residential world is created by adherence to the standards and what opportunities are lost?
It is evident from this study that while the mechanism and often the mathematical formula of development standardization have remained relatively constant during the past half century, the city and the city dweller have not. Most new neighbourhoods in today's North American city lack identity, character and quality environment due to a set of zoning and subdivision standards that are antiquated and often based on arbitrary numbers. The case study examples of Village Homes in California and Ashcroft subdivision in Richmond, illustrate that conventional development standards prevent adherence to established residential design principles and that the nature of development standards is such that they are unable to contend with important and often basic design issues that are not amenable to simple arithmetic formula and measurement. It is also clear that standards not only adversely effect the physical condition of the residential environment, but also the people involved in the process of designing, constructing and regulating residential development. The designer is disillusioned, the developer confused, and the planner misfocused. The result is poor design, poor development, and poor planning. The failure to adopt and implement consistent and up-to-date policies and objectives for residential development standards has lead to the creation of stale, un-inviting, un-interesting and characterless living environments. The lesson to be learned here is that planners must first become more in tune with the issues and principles of design and second they must not be afraid to question established planning mechanisms. We therefore must ensure that a) the best mechanism is being employed and b) that it is based on appropriate and current policies and objectives that are leading to a better residential environment. / Applied Science, Faculty of / Community and Regional Planning (SCARP), School of / Graduate
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An Analysis of the Adequacy of the Health Program in Certain Texas High SchoolsHeizer, Richmond P. 06 1900 (has links)
This thesis examines the state of Texas high school health programs using federal standards first established seven years previously.
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