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1
Burns, Maureen, i n/a. "ABC Online: Becoming the ABC". Griffith University. School of Arts, Media and Culture, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040520.111544.
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This thesis combines histories of the implementation of ABC Online (the website of the Australian Broadcasting Corporation, Australia's largest national Public Service Broadcaster) with the political philosophies of Foucault, and of Deleuze and Guattari. Following the Deleuzian argument that institutions of enclosure are in crisis because they exist in between diagrams of the disciplinary and control societies, the thesis tests each of the Foucauldian diagrams of discipline, governmentality and control against the ABC as Public Service Broadcaster. It explores issues such as which ABC strategies belong to which diagram, and the ways in which changes in communications technologies altered governing rationales of these diagrams at the ABC. The thesis uses the implementation of ABC Online to explore the idea of the ABC in the late 1990s as operating in between social diagrams. One way of examining this 'in between-ness' is to use the Public Service Broadcasting idea as an instance of arboreal thinking and the internet idea as rhizomic. The thesis employs that model to argue that Public Service Broadcasting as it is practised is not merely an arboreal assemblage, and that actual implementations of the internet are more than merely rhizomic assemblages. The thesis details some of the earliest relations between broadcasting and the internet at the ABC, and describes the relations between rhizomic and arboreal images of the ABC at particular sites and in various discourses. This examination concludes that both ways of imagining the ABC - the arboreal and the rhizomic - have been essential to the success of ABC Online. While the position of the ABC in between social diagrams caused a sense of crisis, ABC Online was in fact successful largely because of its position in between social diagrams. Not only was ABC Online remarkably successful in its first five years, but it was successful in ways which could not be accommodated in such documents as the ABC Charter. The public silences of ABC Online both allowed it to thrive, and conversely supported arboreal stratified ways of defending the ABC. Defences of the ABC that used arboreal thinking as a rhetorical strategy continued to dominate public discussion of the ABC, despite the successes of contrary examples in practice. One such example was the successful implementation of Radio Australia Online at a time when the Mansfield Review sought to limit the scope of the ABC to domestic free-to-air broadcasting. When some ABC Online practices were publicised in relation to the proposed Telstra deal, the resultant controversy concentrated on the non-commercial/commercial boundary at the ABC. The controversy also highlighted fears that the Online environment may alter the ethical relations between the ABC and its publics. In particular, the ethical goals of independence and integrity were perceived as being under threat in the World Wide Web environment. These goals were further problematised within the organisation by the demands of interactive subsites. These subsites demonstrated an altered ethical relation between the ABC and its user in the online environment of the control society.
2
Burns, Maureen. "ABC Online: Becoming the ABC". Thesis, Griffith University, 2004. http://hdl.handle.net/10072/365752.
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This thesis combines histories of the implementation of ABC Online (the website of the Australian Broadcasting Corporation, Australia's largest national Public Service Broadcaster) with the political philosophies of Foucault, and of Deleuze and Guattari. Following the Deleuzian argument that institutions of enclosure are in crisis because they exist in between diagrams of the disciplinary and control societies, the thesis tests each of the Foucauldian diagrams of discipline, governmentality and control against the ABC as Public Service Broadcaster. It explores issues such as which ABC strategies belong to which diagram, and the ways in which changes in communications technologies altered governing rationales of these diagrams at the ABC. The thesis uses the implementation of ABC Online to explore the idea of the ABC in the late 1990s as operating in between social diagrams. One way of examining this 'in between-ness' is to use the Public Service Broadcasting idea as an instance of arboreal thinking and the internet idea as rhizomic. The thesis employs that model to argue that Public Service Broadcasting as it is practised is not merely an arboreal assemblage, and that actual implementations of the internet are more than merely rhizomic assemblages. The thesis details some of the earliest relations between broadcasting and the internet at the ABC, and describes the relations between rhizomic and arboreal images of the ABC at particular sites and in various discourses. This examination concludes that both ways of imagining the ABC - the arboreal and the rhizomic - have been essential to the success of ABC Online. While the position of the ABC in between social diagrams caused a sense of crisis, ABC Online was in fact successful largely because of its position in between social diagrams.
Not only was ABC Online remarkably successful in its first five years, but it was successful in ways which could not be accommodated in such documents as the ABC Charter. The public silences of ABC Online both allowed it to thrive, and conversely supported arboreal stratified ways of defending the ABC. Defences of the ABC that used arboreal thinking as a rhetorical strategy continued to dominate public discussion of the ABC, despite the successes of contrary examples in practice. One such example was the successful implementation of Radio Australia Online at a time when the Mansfield Review sought to limit the scope of the ABC to domestic free-to-air broadcasting. When some ABC Online practices were publicised in relation to the proposed Telstra deal, the resultant controversy concentrated on the non-commercial/commercial boundary at the ABC. The controversy also highlighted fears that the Online environment may alter the ethical relations between the ABC and its publics. In particular, the ethical goals of independence and integrity were perceived as being under threat in the World Wide Web environment. These goals were further problematised within the organisation by the demands of interactive subsites. These subsites demonstrated an altered ethical relation between the ABC and its user in the online environment of the control society.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
School of Arts, Media and Culture
Full Text
3
Luz, Ricardo Hecker. "O ABC sem o ABC". Florianópolis, SC, 2005. http://repositorio.ufsc.br/handle/123456789/102385.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Comunicação e Expressão. Programa de Pós-Graduação em Lingüística.Made available in DSpace on 2013-07-16T00:49:01Z (GMT). No. of bitstreams: 1 213389.pdf: 4358577 bytes, checksum: 023cb85cc428a085c9a7c8716c347555 (MD5)
Esse trabalho estudou a influência dos conhecimentos lingüísticos e psicolingüísticos do professor na inserção de crianças no mundo da leitura. Além do professor de uma escola municipal do interior de Santa Catarina, que participou de um curso de Lingüística e Psicolingüística, os sujeitos foram 20 alunos da turma controle, antes do curso, e 24 da turma teste, depois do curso.
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Aquino, Francisco Melo de. "ABC". Florianópolis, SC, 2001. http://repositorio.ufsc.br/xmlui/handle/123456789/82118.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de ProduçãoMade available in DSpace on 2012-10-19T11:46:11Z (GMT). No. of bitstreams: 1 185069.pdf: 233398 bytes, checksum: 2266e8e0023c4a64a85d9f80289b0475 (MD5)
A presente pesquisa tem como objetivo geral identificar os potenciais benefícios obtidos com a implantação do método de custeio ABC (Activity Based Costing), no Centro de Educação Profissional do SENAC de Florianópolis e propor um sistema alternativo de custeio baseado na atividade. Inicialmente, realiza-se uma breve revisão teórica com o propósito de evidenciar as principais deficiências dos métodos de custeio tradicionais como ferramentas de apoio à tomada de decisões e, ao mesmo tempo, destacar a importância do ABC, para tal fim. Com o propósito de justificar a elaboração de uma proposta alternativa de custeio, analisa-se o atual sistema de custos e verifica-se sua inadequação como instrumento de cálculo de custos e de apoio à tomada de decisão. Realiza-se análise dos custos da referida unidade, referente ao período de janeiro a agosto de 2000, constata-se que seus custos indiretos correspondem, em média, a 51% do custo total. Constata-se, também, que estes custos comprometem, em média, 63% de sua receita operacional mensal e que as despesas das principais seções apresentam acentuada tendência de crescimento no período. Diante de tais constatações, realiza-se levantamento de dados junto à referida unidade operativa e identificam-se as principais atividades e recursos. Em decorrência de significativa incidência de compartilhamento de recursos, especialmente de mão-de-obra, elabora-se um modelo básico de rastreamento de custos de pessoal. A partir do levantamento, apontam-se 26 atividades e respectivos direcionadores de recursos, elabora-se o dicionário de atividades e demonstra-se o cálculo dos custos das atividades do Núcleo Administrativo Financeiro. Na seqüência, definem-se os direcionadores de atividades, calcula-se o custo por medida de saída do citado núcleo, demonstra-se, esquematicamente, como os custos das atividades são atribuídos aos produtos e como os custos dos recursos diretos e das atividades do Núcleo Administrativo Financeiro são relacionados a um curso de excel. Também demonstra-se a sistemática de cálculo da lucratividade de produtos e destacam-se os benefícios que, eventualmente, seriam obtidos com a implantação do sistema proposto, cujos principais são: acurácia dos custos dos cursos, indispensável para racionalização e precificação de cursos; visibilidade das oportunidades de redução de custos; apoio à redefinição de processos e auxílio a decisões relacionadas ao fornecimento de cursos para turmas de determinadas instituições (cursos fechados)
5
Fernandes, Andrino. "ABC-Pro". Florianópolis, SC, 2000. http://repositorio.ufsc.br/xmlui/handle/123456789/79191.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico.Made available in DSpace on 2012-10-18T00:24:55Z (GMT). No. of bitstreams: 0Bitstream added on 2014-09-25T19:22:05Z : No. of bitstreams: 1 170455.pdf: 20277559 bytes, checksum: 3ed6a85c5430e0fcac288f2c4cc27704 (MD5)
Este trabalho tem como principal objetivo o desenvolvimento e a utilização do ABC-Pro, um software para o apoio ao ensino da lógica de programação. O ponto fundamental do trabalho é proporcionar facilidades para implementação de programas através de uma representação algorítmica. O aspecto pedagógico também faz parte desta abordagem. O conteúdo descritivo faz uma explanação do domínio do problema e as teorias de aprendizagem. O ambiente permite tratamento de erros numa linguagem apropriada para os iniciantes da programação, bem como possibilita aos alunos os conceitos e definições sobre o conteúdo básico necessário para elaboração de programas. O compilador como núcleo principal do ambiente é a origem de todo o trabalho e devidamente relatado. A aplicação deste trabalho teve como público alvo os alunos do Curso Técnico de Informática do CEFET/SC. Espera-se com este trabalho fornecer uma contribuição ao aluno proporcionando o aprendizado da lógica de programação e para o professor um instrumento que auxilie o acompanhamento e gerenciamento do processo de desenvolvimento cognitivo do aluno.
6
Karlsson, Beatrice, i Jacob Rehn. "ABM i SvenskTillverkningsindustri : En studie kring dess Spridning, Användande och Beroende till ABC". Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-86324.
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Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri. Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det föreligger något beroende dem emellan. Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts. Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften. Det finns ett fåtal företag som uttryckligen säger sig använda ABM. De vanligaste användningsområdena inom ABM är kostnadsreducering och ständiga förbättringar. Dessutom visar resultaten att det inte föreligger något beroende mellan ABM och ABC.Background: The activity-based ideas made its breakthrough in the late 1980's with the Activity-Based Costing, ABC. But the method proved to be difficult and complex to use in practice and that's the reason to the introduction of alternative ways to use the activity-based ideas, namely Activity-Based Management, ABM. But it is although ABC that has had the greatest breakthrough in the Swedish manufacturing industry. Purpose: In this study, the purpose is to investigate if companies in the Swedish manufacturing industry use ABM and if, how do they use ABM. The purpose is also to study the relation between ABM and ABC to investigate if there is any dependence between them. Method: This study has been carried out with a mixed method. Both a survey and a case study has been made, which means that both quantitative as well as qualitative research method has been used. Conclusions: The result of this study shows that the term ABM is unknown to companies in the Swedish manufacturing industry, but although use the activity-based information in control purposes, ABM. There are though a few companies that explicitly express the use of ABM. The most common used applications of ABM is cost reducing and continuous improvement. The result also shows that there are no dependence between ABM and ABC.Keywords: ABM (Activity-Based Management), ABC (Activity-Based Costing) and the ABCM-cross.
7
Kaprálová, Aneta. "Finanční analýza účetní jednotky ABC/Financial Analysis of Company ABC". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15788.
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This thesis is focused on financial analysis of company ABC that works in rubber industry. First part is aimed at theoretical interpretation of financial analysis, its goals, history, users and sources. Attention is paid to sources of information especially financial statements. Further basic methods are defined, which financial analysis uses. Ratios are described in this thesis above all. At the close there is practical display of financial analysis based on data from financial statements of company ABC and its internal sources.
8
Dahl, Jonas, i Jesper Porelius. "ABC+SCM=Sant?" Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5738.
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Background:
Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.
Purpose:
The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.
Research method:
The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.
Conclusions:
The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.
Bakgrund
Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer.
Syfte
Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena.
Genomförande
Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM.
Slutsats
De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.
9
Köck, Helmuth. "ABC der Geographiedidaktik". Universität Potsdam, 2006. http://opus.kobv.de/ubp/volltexte/2009/3140/.
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Alfaro, Rojas Veronika Vanessa, Iparraguirre Maria Julia Elizabeth Mazzetti, Correa Pamela Pienira Melendez, Vallejo Naihr Brenda Pachas i Chavez Rosa Milagros Saldivar. "Multiservicios ABC Workforce". Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/655500.
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Para el desarrollo del presente trabajo se realizó una investigación de mercado identificando que existe la necesidad de contratar servicios técnicos para el hogar que garantice seguridad y calidad, a la vez, existe la oferta de empleo de técnicos de servicios generales, por ello, el modelo de negocio Multiservicios ABC Workforce consiste en comercializar a través de su plataforma web los servicios técnicos para el hogar tales como: electricidad, gasfitería, cerrajería y pintura que serán realizados por técnicos capacitados y calificados en el domicilio del cliente cumpliendo las medidas de seguridad contra COVID-19.
En tal sentido, los servicios están dirigidos al segmento de hogares del NSE A, B y C ubicados en los distritos de la zona Moderna de Lima Metropolitana que son consumidores con estilo de vida sofisticado y moderno que valoran la calidad y practicidad, por ello, como propuesta de valor del servicio técnico para el hogar es entregar trabajos de calidad que generen en el cliente una experiencia de seguridad, garantía y ahorro de tiempo.
Cabe mencionar, los servicios técnicos para el hogar serán distribuidos por el canal directo utilizando como medio de captación de clientes: la plataforma web, Google Ad, redes sociales y alianza con empresas administradoras de condominios y departamentos. Además, es clave que el proceso de entrega del servicio técnico se realice de manera eficiente y oportuna, por ello, primero se realizará una cotización según los requerimientos del cliente en base precios competitivos del mercado.For the development of this project market research was carried out to identify the necessity to hire a technical service for each home that brings security and quality about the services it offers. Also, there are job offers for technicians in general. This business model “Multiservicios ABC Workforce” is to market the technical services for the home across its web platform such as electricity, plumbing, locksmithing and painting that will be to carry out by trained and qualified technicians at customer’s home with precautionary measures against COVID-19. In this regard, the services are directed to home segment of NSE A, B and C whose are in the districts of Lima Metropolitana modern that are consumers with a sophisticated and modern lifestyle who value the quality and practicality services. Therefore, home technical service value proposition, it is to deliver jobs that generates safety, guarantee and time-saving experience for the customer. It is also important to mention that technical services for homes will be distributed through the direct channel of customer acquisition by web platform, Google Ad, social networks and real states and condominium administrators. Furthermore, it is a key that the services delivery process must be made in an efficient and timely manner. For that, quotation will be performed first according to customer requirements based on competitive market prices.
Trabajo de investigación
11
Nilsson, Anna. "ABC med KME". Thesis, Malmö högskola, Lärarutbildningen (LUT), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-29745.
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Syftet med mitt examensarbete är att göra en ABC-bok, ett läromedel för skriftspråkslärande och bokstavsbearbetning. Bokstavsbearbetningen är en del av skriftspråkslärandet och ska vara en del i elevernas vardag. Genom ABC-boken vill jag åskådliggöra hur man kan integrera olika uttrycksformer i undervisningen. Jag har studerat olika teorier om skriftspråkslärande, bokstavsbearbetning och estetiska läroprocesser. Tillsammans med teorier, samtal med lärare och med bakgrund i Lpo 94 har jag gjort en ABC-bok där jag har författat övningar, fotograferat föremål och gjort layouten. Min förhoppning med boken är att göra skriftspråkslärandet och bokstavsbearbetningen i skolår 1, lärorik på ett roligt och kreativt sätt. Resultatet finner jag tilltalande.
12
Maňák, Simon. "Ocenění podniku ABC". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199585.
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This diploma thesis is concerned to the valuation of the firm. The result of the valuation process should be the investment value. The thesis is divided into the 4 parts. The first 2 parts are concerning to the analyses of the firm -- financial and strategic. Their aim is to set the financial health and growth potential. In the next part of the thesis are described and predicted the value generators, the main economic characteristics creating the value of the firm. Based on their prediction is determined the financial plan as the base for the valuation. The last part of the thesis consists from the setting of discount rate, which will be on the level of the opportunity costs of the shareholders, and valuation of the firm through the discounted cash flow to the equity model. Additionally will be determined the book value and the value by market comparison.
13
Baier, Lukáš. "Image společnosti ABC". Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358812.
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This diploma thesis is focused on the analysis of internal and external image of the company ABC. This firm has not wished to be specified. The main goal of this thesis was to analyze image of the company ABC operating on the logistics market in the Czech republic. This goal was fulfilled and according to the results, firm has a positive image from the employee and customer point of view. The reader can find final references in the application part of this thesis. First minor goal was to help reader to identify key points of this topic and extend his knowledge about the image of company. The reader can acquire broader information about mentioned topic in the theoretical part and following sections of this diploma thesis improve her/his ability related to the image of specific company. Second minor goal was to describe internal employee point of view and present it to the employer, company ABC. This goal was accomplished as there is a lot of important information and data included in the replies to the questionnaire. Third minor goal was to characterize Czech logistics market and define competitive companies based on the knowledge of employees and customers of the enterprise ABC. The company is considered as one of the main firms but is not the market leader. It was not possible to analyze customer point of view since the internal NPA file did not contain it or the data was incomplete. The author of this diploma thesis used own questionnaire and internal NPA file received by the company ABC to extract the results. He also used a combination of the literal transcription method and following cluster creating technique to construe the conclusions.
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Sandoval, Francia William Junniors, Ocola Zait Deyanira Quenaya, Chirinos Yenny Paola Montenegro i Simón Nely Basilio. "ABC Service 4". Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2017. http://hdl.handle.net/10757/621983.
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Creación de empresa que brinda servicios de asesoría laboral de manera personalizada a jóvenes estudiantes de últimos ciclos y/o egresados de universidades privadas para que tengan éxito a la hora de buscar un empleo, el objetivo del servicio es brindar herramientas fundamentales a nuestros clientes para que puedan desenvolverse de manera adecuada en sus entrevistas laborales.
Los jóvenes que optan por la educación universitaria actualmente son el 72% . El sector al que nos dirigimos cuenta con gran cantidad de personas que a pesar de tener estudios universitarios no pueden incorporarse al mercado laboral por falta de preparación adecuada, es por ello que ABC Service 4 encuentra un mercado que puede atender otorgando las herramientas fundamentales para el buen desenvolvimiento en los procesos de selección.
Nuestro servicio contara con el apoyo de las redes sociales Facebook, WhatsApp, Instagram, para difundir información acerca de nuestro servicio de asesoría laboral y a su vez mantener una comunicación activa en caso requieran nuestros clientes absolver algunas dudas.
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Broccardo, Cyril. "Etude de la sous-classe ABCA de la famille des transporteurs ABC : Analyse génomique et inactivation fonctionnelle du gène ABC-1". Aix-Marseille 2, 2000. http://www.theses.fr/2000AIX22011.
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Schwery, Reginaldo Pereira de Souza. "Sistema de custeio ABC da teoria à prática: projeto Lumina /ABC". reponame:Repositório Institucional do FGV, 1997. http://hdl.handle.net/10438/5641.
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Previous issue date: 1997-04-22T00:00:00ZOs principais objetivos desta monografia são promover uma revisão bibliográfica sobre a temática Custos, destacando os principais pontos abordados pelos Autores em consonância com a parte prática a ser exposta; relacionar, dentro da bibliografia consultada, as principais teorias e conceitos expostos sobre o Custeio Baseado em Atividades - ABC, no sentido de procurar elementos comuns entre esta temática e o projeto LUMINAI ABC
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Singh, Daniel. "From ABC to PhD". Diss., Ludwig-Maximilians-Universität München, 2013. http://nbn-resolving.de/urn:nbn:de:bvb:19-163039.
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Bürger, Thomas, i Konstantin Hermann. "Das ABC der SLUB". Michel Sandstein Verlag, 2006. https://slub.qucosa.de/id/qucosa%3A4592.
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Brůža, Jiří. "Marketingové činnosti firmy ABC". Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-738.
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Nadefinování pojmu zákazník, klíčový zákazník, firemní procesy a marketingový mix. Aplikace marketingové činnosti v podmínkách střední firmy. Reenginering procesů mající bezprostřední vliv na zákazníka.
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Solano, Renato da Silva. "Curva ABC de fornecedores". Florianópolis, SC, 2003. http://repositorio.ufsc.br/xmlui/handle/123456789/84623.
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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.Made available in DSpace on 2012-10-20T11:01:09Z (GMT). No. of bitstreams: 1 226062.pdf: 1751081 bytes, checksum: a5458dd75a57daab7513dc8215cbd921 (MD5)
Este trabalho faz uma revisão e busca dar uma contribuição aos gerentes de Planejamento, Programação, Controle e Gerenciamento de Empreendimentos e Obras através do uso das Curvas ABC. O trabalho utilizou 10 empreendimentos de classificação Alta (NBR 12721), incorporados por oito empresas do setor e fez uma análise dos projetos-padrão da NBR 12721. Foi feita a de padronização dos diversos serviços e o orçamento de cada uma das obras numa data base em condições uniformes. As curvas ABC geradas pelo software SICC610 foram reformatadas e reagrupadas visando o objetivo do trabalho que é acrescentar mais uma ferramenta utilitária: a Curva ABC de Fornecedores. A utilidade e abrangência desta curva é mostrada, assim como sua contribuição para a reformulação da NBR 12721.
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Božková, Klára. "Ocenění podniku ABC a.s". Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232781.
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This thesis deals with the valuation of the selected company by revenue valuation methods. In the first part of the thesis is defined valuation theory and these findings are then used in the analytical and practical work. In the analysis of the selected company characterized, there is a defined market in which it operates and the strategic and financial analysis. In the practical part is based on the results of analysis and business valuation using the discounted cash flow.
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Ivetac, Anthony. "Computational studies of ABC transporters". Thesis, University of Oxford, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442453.
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Pedro, Paulo Sergio. "ABC em companhias de seguros". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/7887.
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Frente às profundas transformações que vêm ocorrendo no mercado segurador brasileiro formando um ambiente competitivo, a estrutura das Companhias de Seguros vem sofrendo alterações que demandam novas formas de gerenciamento. Na gestão de custos, há diversos métodos dentre os quais o Custeio Baseado em Atividades – ABC. Este sistema de custeio não apenas mensura custos, mas também contribui para a geração de informações que propiciam a gestão de custos e o aperfeiçoamento dos processos empresariais, bem como subsidia decisões estratégicas e operacionais. Neste contexto, o objetivo deste trabalho é propor um estudo de como utilizar o Custeio Baseado em Atividades na apuração dos Custos das Companhias de Seguros. O trabalho, também, define e apresenta as principais características do setor de seguros, destacando a sua importância para a economia do País e apresenta uma proposta de metodologia de implementação do Custeio por Atividades (ABC), para empresa de Seguros, descrevendo-se os passos necessários para a sua implementação. Dispõe-se, ainda, a auxiliar, através das observações e conclusões, Seguradoras que estejam implantando, ou que pretendam implantar, este sistema de custos.
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Pavlíková, Petra. "Motivační systém ve společnosti ABC". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399871.
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The thesis deals with the issue of employee benefits, the reward system and evaluation of employees in the selected company. The thesis is divided into three parts. The first part describes the theoretical background, concepts related to motivation and current surveys on employee benefits. In the second part, the thesis focuses on the selected company, the current state is analyzed by means of a questionnaire survey and interviews with company employees. In the last part, based on the results of the analysis, the optimal solution is proposed to improve the motivation of employees.
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Růžička, Stanislav. "Strategie společnosti ABC Pojištění, s.r.o". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-135922.
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The main goal of this Diploma Thesis is to create a strategic analysis of ABC Pojištění s.r.o. - to make external and internal analysis. And on the basis of this strategic analysis define changes that will improve the position of the company - such changes that will improve sales, market share and profit of the company.
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Pohl, Antje Heide. "Lipid transport by ABC proteins". Doctoral thesis, Humboldt-Universität zu Berlin, Mathematisch-Naturwissenschaftliche Fakultät I, 2002. http://dx.doi.org/10.18452/14784.
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In eukaryotischen Zellen sind die Lipidspezies häufig asymmetrisch zwischen den Hälften der Plasmamembran verteilt. Insbesondere Phosphatidylserin (PS) weist oft eine ausgeprägte transversale Asymmetrie auf, da es fast ausschliesslich auf die innere Hälfte der Plasmamembran beschränkt ist. In den letzten Jahren wurden mehrere Proteine diskutiert, die Lipide zwischen den Membranhälften transportieren und möglicherweise die transversale Lipidasymmetrie sowie damit verbundene Zelleigenschaften beeinflussen. Im Mittelpunkt der vorliegenden Promotion steht der Auswärtstransport fluoreszierender (C6-NBD-) Lipid-Analoga und endogener Lipide durch das Multidrug Resistance 1 P-Glycoprotein (MDR1 Pgp), das der ATP Binding Cassette (ABC) Transporter Superfamilie angehört. Interessanter Weise wird für MDR1 Pgp eine ungewöhnlich breite Substratspezifität angenommen. Das anionische Lipid PS war hier von besonderem Interesse, obgleich es in vorhergehenden Arbeiten nicht als MDR1 Pgp Substrat betrachtet wurde. Der Auswärtstransport von Phosphatidylcholin-, Phosphatidylethanolamin-, Glucosylceramid- und Sphingomyelin-Analoga durch MDR1 Pgp konnte in einer humanen Magenkarzinomlinie (EPG85-257), die MDR1 überexprimiert, mittels Fluoreszenzspektroskopie bestätigt werden. Zudem legt die verringerte Akkumulation von Diacylglycerol- und Ceramid-Analoga den Transport dieser Lipidspezies durch MDR1 Pgp nahe. Im Anschluß an die intrazelluläre Markierung mit C6-NBD-PS mittels eines neuen Verfahrens konnte der signifikant erhöhte Auswärtstransport dieses Analogons in MDR1 überexprimierenden Zellen durch Verwendung spezifischer Inhibitoren MDR1 Pgp zugeschrieben werden. In flusscytometrischen Versuchen war die Exponierung von endogenem PS auf der äusseren Membranhälfte von MDR1 überexprimierenden Zellen signifikant höher als in Kontrollzellen. Verringerung der PS-Exponierung durch einen Inhibitor von MDR1 Pgp deutet auf den Transport von endogenem PS durch MDR1 Pgp hin. Zusätzlich wurde hier der Transport von C6-NBD-PS in vier weiteren Zellinien mit verschiedener Spezies- und Gewebezugehörigkeit charakterisiert, die unterschiedliche Mengen an MDR1 Pgp synthetisieren. Wie Experimente in einer BCRP überexprimierenden EPG85-257-Sublinie nahelegen, ist ausser MDR1 Pgp möglicherweise ebenfalls der ABC Halb-Transporter Breast Cancer Resistance Protein (BCRP) am Transport von C6-NBD-PS und an der verstärkten Exponierung von endogenem PS beteiligt.In eukaryotic cells, the lipid species are frequently distributed asymmetrically between the plasma membrane leaflets. Phosphatidylserine (PS), in particular, often exhibits a distinct transverse asymmetry, being restricted almost exclusively to the inner leaflet. In the past years, several proteins were suggested to transport lipids between the leaflets of a membrane, and to potentially influence transverse lipid asymmetry and related cell properties. This thesis focuses on outward transport of fluorescent (C6-NBD-) lipid analogs and endogenous lipids by the Multidrug Resistance 1 P-Glycoprotein (MDR1 Pgp), a member of the ATP binding cassette (ABC) transporter superfamily. Interestingly, MDR1 Pgp has been suggested to exhibit an unusually broad substrate specificity. Here, the anionic PS was of particular concern, although previously reported not to be an MDR1 Pgp substrate. In a human gastric carcinoma cell line (EPG85-257) overexpressing MDR1, outward transport of phosphatidylcholine, phosphatidylethanolamine, glucosylceramide and sphingomyelin analogs via MDR1 Pgp was confirmed using fluorescence spectroscopy. In addition, decreased accumulation of analogs of diacylglycerol and ceramide suggest MDR1 Pgp mediated transport of these lipid species. Upon intracellular labelling with C6-NBD-PS using a novel approach, significantly increased outward transport of this analog in MDR1 overexpressing cells could be attributed to MDR1 Pgp by employing specific inhibitors. In a flow cytometry setup, the exposure of endogenous PS on the outer plasma membrane leaflet was significantly elevated in MDR1 overexpressing cells compared to controls. Reduction of PS exposure by an MDR1 Pgp inhibitor suggests transport of endogenous PS by MDR1 Pgp. Transport of C6-NBD-PS was furthermore characterized here in four additional cell lines of different species and tissue origin with varying synthesis levels of MDR1 Pgp. Besides MDR1 Pgp, the ABC half-size transporter Breast Cancer Resistance Protein (BCRP) is possibly also involved in transport of C6-NBD-PS and in increased exposure of endogenous PS, as found in a BCRP overexpressing EPG85-257 subline.
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Gustavsson, Tomas, i Elvelin Pedro Muänoz. "ABC och ekonomisystem : En studie av Volvo Construction Equipment Components AB". Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-774.
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The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system. Our purpose is to describe how a well-integrated ABC has been designed and analyse its general possibilities to create an integrated ABC and accounting information system. In order to fulfil this purpose we have based our empirics on interviews and internal documents from our case company; a subsidiary to Volvo. In the case we have studied, a high degree of integration has been achieved through a partial adaptation of ABC as well as the remaining components of the accounting information system. The account of overhead revenues has changed from focusing on hours to register based on articles produced. The budget, at a whole, continues unchanged, but some rationalisations in the budget process have been a positive consequence of the adoption of ABC. ABC has been adapted by letting the accounts plan and the cost pool structure remain unchanged and no division based on activities has been realised. The procedure of the studied case can be applicable to other constructing enterprises facing the decision to adopt or integrate ABC to its accounting information system.
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Danielsson, Madelene, Khalil Mariam Khazal i Hiro Saaid. "SUHF-modellen jämförd med ABC-systemet". Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-14170.
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Sammanfattning – ”SUHF-modellen jämförd med ABC-systemet” Datum: 19 januari, 2012 Nivå: Kandidatuppsats i företagsekonomi, 15 ECTS Institution: Akademin för hållbar samhälls- och teknikutveckling, HST, Mälardalens högskola Författare: Madelene Danielsson Mariam Khazal Hiro Saaid22 juni 1987 20 februari 1986 10 april 1985 Titel: SUHF-modellen jämförd med ABC-systemet Handledare: Ole Liljefors Nyckelord: SUHF-modellen, ABC-systemet, universitet, indirekta kostnader, full kostnadstäckning Frågeställning: Vad kännetecknar SUHF-modellen respektive ABC-systemet? Hur är SUHF-modellen uppbyggd jämfört med ABC-systemet? Syfte: Syftet med den här uppsatsen är att beskriva och analysera de skillnader och likheter som finns mellan SUHF-modellen och ABC-systemet. Metod: Studien var av kvalitativ karaktär och baserades på sekundärdata i form av vetenskapliga artiklar och böcker inom ämnet ABC-systemet i lärosäten. Som empiriskt underlag gjordes en semistrukturerad intervju med ekonomichefen på Mälardalens högskola för att få information om SUHF-modellen. Även rapporter framtagna av SUHF:s arbetsgrupp användes som underlag till den empiriska delen. Slutsats: Målet med de båda modellerna är att full kostnadstäckning ska ske genom att fördela de direkta och indirekta kostnaderna på ett tillfredställande vis till kostnadsobjektet/kostnadsbäraren. En tydlig skillnad som vi kan se mellan modellerna är att ABC-systemets fokus ligger på aktivitetsgrupper och aktiviteter medan SUHF-modellens fokus ligger på kärnverksamheten respektive stödverksamheten men att de i grund och botten är benämningar för samma utföranden. Vi anser slutligen att SUHF-modellen är ett tillräckligt effektivt kostnadssystem som är väl anpassat efter svenska lärosätens behov och som bör fortsätta att användas och utvecklas.
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Reginato, Luis Gabriel Marques. "Algoritmos ABC em Environmental Stress Screening". Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/45/45133/tde-30082015-142622/.
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É comum, em problemas de inferência bayesiana, deparar-se com uma distribuição a priori para o parâmetro de interesse, theta, que seja intratável analítica ou computacionalmente. Como a priori é uma escolha do pesquisador, tal situação ocorre por conta da intratabilidade da função de verossimilhança. Por meio de algoritmos ABC, é possível simular-se uma amostra da distribuição a posteriori, sem a utilização da verossimilhança. Neste trabalho, aplica-se o ABC no contexto de Environmental Stress Screening - ESS. ESS é um procedimento de estresse, em um processo de produção industrial, que visa evitar que peças de qualidade inferior sejam utilizadas no produto final. A partir de uma abordagem bayesiana do ESS, depara-se com uma verossimilhança (e, consequentemente, uma posteriori) intratável para o vetor de parâmetros de interesse. Utiliza-se, então, o ABC para obtenção de uma amostra da posteriori e calcula-se o tempo ótimo de duração de um futuro procedimento de estresse a partir da simulação feita. É também proposta uma generalização do problema de ESS para a situação em que existem k tipos de peças no processo de produção. Quantifica-se o problema e, novamente, aplica-se um algoritmo ABC para a obtenção de uma simulação da posteriori, bem como calcula-se o tempo ótimo de duração de um futuro teste de estresse.In Bayesian inference problems, it is common to obtain a posterior distribution for the parameter of interest, theta, which is analytically or computationally intractable. Since the priori is chosen by the researcher, this situation arises from the intractability of the likelihood function. Through ABC algorithms it is possible to simulate a sample from the posterior distribution, without the analytical use of the likelihood function. In this work ABC is applied in the context of Environmental Stress Screening - ESS. ESS is a stress procedure, in an industrial production process, which aims to avoid low quality parts to be used in the final product. Under a Bayesian approach to ESS, an intractable likelihood (consequently, a posterior) is obtained for the paramater of interest. ABC is used to simulate a sample from the posterior and the optimal duration for a next stress procedure is calculated afterwards. A generalization of the ESS is also proposed considering that there are k types of parts in the production process. Again, ABC is used to simulate a sample from the posterior, and it is calculated the optimal duration for a next stress procedure.
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Newkirk, Kevin J. "Financial performance comparison for ABC Farm". Thesis, Kansas State University, 2012. http://hdl.handle.net/2097/19692.
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Master of AgribusinessDepartment of Agricultural Economics
Michael Langemeier
This thesis had two objectives. One objective was to compare one northeast Kansas farm's financial performance from 2002 through 2011 to various groups of farms participating in the Kansas Farm Management Association (KFMA) during the same period. The second objective was to compare the crop acreage growth trends of the same northeast Kansas farm from 2002 through 2011 to the same groups of farms participating in the KFMA. In this thesis the northeast Kansas farm was referred to as ABC Farm. The purpose of this thesis was to provide ABC Farm's owners and management with information that could be used to formulate long-term goals for ABC Farm and to help identify strategies for achieving those goals. ABC Farm's 10-year financial performance was compared to six different KFMA member groups using 12 different financial measures or ratios. The KFMA groups included all NE region farms, NE region farms in the highest value of farm production (VFP) category, STATE irrigated crop farms, NE region farms in the highest net farm income quartile, NE region farms in the highest crop acreage category, and NE region farms in the lowest adjusted total expense ratio quartile. The 12 financial measures or ratios included VFP, net farm income, adjusted total expense ratio, operating profit margin ratio, asset turnover ratio, percent return on assets, VFP per worker, total crop acres farmed, crop machinery investment per crop acre, crop machinery cost per crop acre, current ratio, and debt to asset ratio. ABC Farm's 10-year average financial performance was better than the 10-year average of any KFMA group for most financial measures. ABC Farm's VFP, net farm income, operating profit margin ratio, VFP per worker, total crop acres, and current ratio were all higher than any KFMA group. ABC Farm's adjusted total expense ratio, crop machinery cost per crop acre, and debt to asset ratio were also lower than those of the various KFMA groups compared to. ABC Farm did not compare favorably to other KFMA groups for some of the financial measures. ABC Farm's average crop machinery investment per crop acre was higher than every group. ABC Farm's average asset turnover ratio was lower than every group. ABC Farm's average return on assets was lower than all but one group, all NE region farms.
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Chuquín, Orihuela Raquel, Yamaguchi Adriana Farro i Díaz Franklin Valdivia. "Diagnóstico operativo de la empresa ABC". Master's thesis, Pontificia Universidad Católica del Perú, 2017. http://tesis.pucp.edu.pe/repositorio/handle/123456789/10004.
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La empresa ABC es un contratista especializado en desarrollo de túneles horizontales
primarios y secundarios para minería subterránea en la provincia del Copperbelt, en Zambia.
ABC inició sus operaciones en el año 2003, posee una oficina y un taller central de
mantenimiento en el área industrial de la ciudad de Kitwe, la cual brinda soporte a los
diferentes proyectos mineros de la empresa. ABC realiza minado por métodos
convencionales con ayuda de explosivos, para lo cual cuenta con: (a) una flota de equipos de
interior mina, y (b) personal altamente especializado y con amplia experiencia en la industria
minera.
Actualmente la empresa ha visto afectada sus operaciones debido a la disminución
paulatina de proyectos de desarrollo minero, ello se ha debido a factores como: (a) la baja de
mediano plazo en el precio del cobre, y (b) el incremento de los costos operativos propios y
de los clientes. Por lo tanto, ABC ha requerido optimizar sus operaciones con el objetivo de
potencializar su rentabilidad para lo cual se ha llevado a cabo un Diagnostico Operativo
Empresarial (DOE).
En el DOE se revisaron las diferentes áreas involucradas con la creación de valor de la
empresa: (a) el diseño del producto, (b) el diseño del proceso, (c) la distribución de planta, el
planeamiento y control de la calidad, (e) los costos, (f) y la logística, todo ello con el objetivo
de identificar oportunidades de mejora en términos de productividad y eficiencia, que
redunden en una reducción de costos o establezcan una positiva percepción de la calidad del
servicio por parte del cliente.
Se han propuesto 15 oportunidades de mejora, dentro de las que destacan: (a) mejorar
el avance por disparo a 50% >2.7m en el primer año y a 75%>2.7m en el segundo año; (b)
implementar una política de mantenimiento correctivo 30% y mantenimiento preventivo
70%, (c) encontrar un proveedor alterno de brocas y barras de perforación, y (d) renovar 50%
de la flota de jumbos con jumbos de dos brazos. Con estas medidas se espera lograr un
incremento de la utilidad bruta de 754k USD/año en el primer año y 718k USD/año en el
segundo año. Debido al aumento de la productividad, se estima que los clientes perciban una
mejora en la calidad del servicio brindado y por ende alcanzar en el mediano plazo la
posición de proveedor preferido por costo y calidad de servicioThe ABC company is a contractor specialized in primary and secondary tunnel development for underground mining in the Copperbelt province, Zambia. ABC started operations in 2003, it operates a central office and workshop located in Kitwe industrial area, these facilities support the company mining project` operations. ABC does mining by conventional methods aid by explosives, ABC has the following resources: (a) underground equipment fleet, and (b) highly trained and experienced personnel for mining industry. Actually, ABC operations were affected by a steady reduction of mining development projects, due to factors like: (a) the lower copper price, and (b) the increase in operation cost for ABC and its customers. Thus, ABC requires a Business Operating Assessment (BOA) in order to optimize operations and achieve cost effectiveness. In this BOA, different areas involved with value creation like: (a) product design, (b) process design, (c) plant layout, (d) quality assurance and quality control, (e) cost, and (f) supply were reviewed in order to identify improvements opportunities in terms of productivity and efficiency, which attract either a cost reduction or a customer perception of a better service. We propose 15 improvement opportunities, the key ones are: (a) increase blast advance to 50%>2.7m on year one and 75%>2.7m on year two; (b) implement a corrective maintenance 30% and preventive maintenance 70% policy; (c) evaluate and find a suitable supplier of quality drilling bits and drilling rods; and (d) renew 50% of jumbo fleet by two arms jumbos (instead of one arm jumbos). As a result, we expect to increase gross profit in USD 754k on year one and USD 718k on year two. Due to productivity increase, we also expect that customers’ perception of a better quality service, and achieve in medium term a “preferred supplier” status based on cost and quality
Tesis
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Sheppard, Joseph. "The ABC conjecture and its applications". Kansas State University, 2016. http://hdl.handle.net/2097/32924.
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Master of ScienceDepartment of Mathematics
Christopher Pinner
In 1988, Masser and Oesterlé conjectured that if A,B,C are co-prime integers satisfying A + B = C, then for any ε > 0, max{|A|,|B|,|C|}≤ K(ε)Rad(ABC)[superscript]1+ε, where Rad(n) denotes the product of the distinct primes dividing n. This is known as the ABC Conjecture. Versions with the ε dependence made explicit have also been conjectured. For example in 2004 A. Baker suggested that max{|A|,|B|,|C|}≤6/5Rad(ABC) (logRad(ABC))ω [over] ω! where ω = ω(ABC), denotes the number of distinct primes dividing A, B, and C. For example this would lead to max{|A|,|B|,|C|} < Rad(ABC)[superscript]7/4. The ABC Conjecture really is deep. Its truth would have a wide variety of applications to many different aspects in Number Theory, which we will see in this report. These include Fermat’s Last Theorem, Wieferich Primes, gaps between primes, Erdős-Woods Conjecture, Roth’s Theorem, Mordell’s Conjecture/Faltings’ Theorem, and Baker’s Theorem to name a few. For instance, it could be used to prove Fermat’s Last Theorem in only a couple of lines. That is truly fascinating in the world of Number Theory because it took over 300 years before Andrew Wiles came up with a lengthy proof of Fermat’s Last Theorem. We are far from proving this conjecture. The best we can do is Stewart and Yu’s 2001 result max{log|A|,log|B|,log|C|}≤ K(ε)Rad(ABC)[superscript]1/3+ε. (1) However, a polynomial version was proved by Mason in 1982.
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Aguirre, Quispe Luis Edgar, Quillama Angela Miluska García, Sumoso Rodrigo Alberto Mendoza, Pizco Nina Karina Tapia i Rojas Oscar Eduardo Tanchiva. "Diagnóstico operativo empresarial de ABC S.A.C". Master's thesis, Pontificia Universidad Católica del Perú, 2019. http://hdl.handle.net/20.500.12404/15097.
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El presente trabajo de investigación se centra en la realización de un diagnóstico
operativo empresarial para la empresa ABC S.A.C., compañía peruana dedicada a la
fabricación, ensamblado y comercialización de dispositivos médicos desde hace más de 20
años. ABC S.A.C. con una facturación de S/. 30’476,229 al cierre del año 2018, cuenta con
presencia a nivel nacional e internacional, consiguiendo una participación en el mercado
peruano del 60% en su principal producto: las suturas quirúrgicas absorbibles y no
absorbibles.
El diagnóstico se desarrolló de forma trasversal a todas las áreas de la organización,
centrándose en el proceso de fabricación de suturas quirúrgicas dada su importancia en el
nivel de ingresos que genera. En base a ello, se realizó un análisis de la situación actual para
cada uno de los temas propuestos, hallando oportunidades de mejora que finalmente son
consolidadas en propuestas. Cabe mencionar que para cada propuesta se han descrito las
actividades necesarias para su ejecución y se han estimado los beneficios y el impacto
económico que generará.
La inversión necesaria para la implementación de las propuestas de una vida útil de un
año se estima en S/. 1’150,350, obteniendo un beneficio económico total de S/. 1’850,742 al
cierre de ese mismo año, el cual representa un 45.2% de su actual EBITDA; por otro lado, se
estima un beneficio económico total de S/. 6’485,803 (VAN) por el proyecto de traslado de la
planta de producción a La Chutana, el cual tiene una vida útil de 10 años. Estas propuestas
además tendrán un impacto directo en los indicadores de desempeño más importantes de la
empresa, como lo son la rotación del personal, la productividad total, la rotación de
inventarios, la capacidad de planta, el porcentaje de mermas y desperdicios, el tiempo total de
fabricación, el tiempo de respuesta a los clientes, el nivel de integración entre áreas, el
margen operativo de la empresa, entre otros.This research work focuses on doing an operational business diagnosis for the company ABC S.A.C., a Peruvian company dedicated to the manufacture, assembly and commercialization of medical devices, getting more than 20 years of experience in the market. ABC S.A.C. with a turnover of S/. 30'476,229 at the end of 2018 has an important national and international presence. Sample of it is the 60% market share in the Peruvian market with its main product: absorbable and non-absorbable surgical sutures. The diagnosis was developed cross-sectionally to all areas into the organization, focusing on the surgical suture manufacturing process because of its importance in the level of income that it generates. Based on this, an analysis of the current situation was made for each of the proposed topics, finding opportunities for improvement that were finally consolidated into proposals. Also, is important to mention that for each proposal the activities necessary for its execution have been described, and the benefits and the economic impact that it will generate have been estimated. The investment for the implementation of the proposals for a useful life of one year is estimated in S/. 1’150,350, obtaining a total economic benefit of S/. 1’850,742 at the end of the first year, which represents the 45.2% of its current EBITDA. On the other hand, to transfer the production plant to La Chutana, which is considered as a project with a useful life of ten years, a total economic benefit of S/. 6’485,803 (VPN) is estimated. These proposals will also have a direct impact on the most important indicators of the company, such as staff turnover, total productivity, inventory turnover, plant capacity, the percentage of losses and waste, the total manufacturing time, the response time to customers, the level of integration between areas, the operating margin of the company, etc.
Tesis
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Risenfors, Kristina. "En språkutvecklande undervisningskärna : SFI-undervisningens ABC". Thesis, Högskolan Kristianstad, Fakulteten för lärarutbildning, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21319.
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Det nu föreliggande examensarbetet har haft som syfte att undersöka och bidra med kunskap om hur några lärare beskriver språkutvecklande undervisning för elever inom SFI-undervisningen spår 1 och hur de beskriver att specialläraren med språk-, skriv- och läsutveckling kan fungera som stöd i det språkutvecklande arbetet. Undersökningen genomfördes på en SFI-utbildning på spår 1, med fyra lärare och fem undervisningsgrupper i kurserna A-D. Undersökningens empiri baseras på fem observationer, en Diamond ranking och en fokusgruppsintervju. Undersökningen har haft en kvalitativ ansats och sociokulturell teori och en modell "SFI-undervisningens ABC" som stöd och grund för empirins analys. Lärarna beskriver att de i sin språkutvecklande undervisning utgår från elevernas kunskaper och att de genom att träna tala, lyssna, skriva, läsa och förstå arbetar för en språkutvecklande undervisning. Resultatet visar också att det finns behov av att få tillgång till en speciallärare språk-, skriv- och läsutveckling på SFI eftersom det är en komplex undervisningssituation för både lärare och elever inom SFI-utbildningen. Resultatet visar att elevernas heterogena språkbakgrund ställer stora krav på den undervisande läraren som måste förhålla sig till många modersmål och dess inverkan på språkinlärningen i svenska som andraspråk. Ett resultat visar också att modellen "SFI-undervisningens ABC" som stöd används i den observerade undervisningen till viss del, men det finns behov att arbeta för att implementera den ytterligare. I undersökningens resultat framkommer att både lärare, språkstödjare och speciallärare tillsammans kan bidra till att öka kunskapen om och motverka risken för att både elever och lärare hamnar i språklig och pedagogisk sårbarhet.The purpose of this survey has been to investigate and contribute knowledge about how a few teachers describe language development teaching for students in SFI teaching track 1 and how they believe that the special needs teacher with language, writing and reading development can function as support in that work. The survey was conducted on an SFI education on track 1, with four teachers and five teaching groups in courses A-D. The survey empirics are based on five observations, a Diamond ranking and a focus group interview. The survey has had a qualitative approach with a sociocultural theory and a teaching model of The ABC of SFI teaching as support and basis for the empirical analysis. The teachers describe that their language development teaching is based on the students' knowledge and that by practicing speaking, listening, writing, reading and understanding in a multimodal and translanguaging way, they work for a language development teaching. The results also show that there is a need to have access to a special needs teacher of language, writing and reading development at SFI, as this is a complex teaching situation for both teachers and students in the SFI education. It also shows that the students' heterogeneous language background calls for a high level of proficiency in teaching on the teacher, who must relate to many native languages and its impact on language acquisition in Swedish as a second language. The result also shows that the teaching model of The ABC of SFI teaching as support is used in the observed teaching to some extent, but there is a need to work to implement it further. The results of the survey show that both teachers, language supporters and special teachers together can contribute to increasing knowledge about and counteracting the risk that both students and teachers end up in linguistic and pedagogical vulnerability.
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Elmberg, Jonsson Katarina, i Emma Håkansson. ""ABC-klubben"- En klubb för alla?" Thesis, Malmö universitet, Fakulteten för lärande och samhälle (LS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-34525.
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Sammandrag Syftet med vår studie var att se hur läromedlet ABC- klubben används i undervisningssituationer och hur eleverna och lärarna uppfattar arbetet med läromedlet. Syftet var även att analysera materialet ABC-klubben utifrån teorin om ämneskonceptioner. Studien har en kvalitativ ansats som innefattar enkätintervju, klassrumsobservationer, analys av läromedlets olika delar och fokusgruppsintervjuer med elever. De teoretiska perspektiv vår studie tar utgångspunkt i är teorin om ämneskonceptioner och det sociokulturella lärandeperspektivet. Resultatet av vår studie visar att undervisningen med ABC-klubben konstruerar formaliserad färdighetsträning, där form och struktur blir det väsentliga på bekostnad av innehåll. Ämneskonceptionen är enbart svenska som färdighetsämne. Lärarna i vår studie såg övervägande positivt på läromedlet då de anser att det passar alla elever samt att läsebokens nivågrupperingar ger individuell anpassning. I motsättning till detta visar elevernas svar tvärtom att det inte verkar passar alla ur ett elevnära perspektiv samt att läsebokens nivågruppering skapar en synlig kunskapsuppdelning i elevgruppen. Förlaget Natur & Kultur menar att läromedlet ska skapa en läsargemenskap. Med stöd i vårt resultat konstatera vi att denna läsargemenskap uteblir och att konceptet ”en skola för alla” tappar sin innebörd med ABC-klubben i undervisningen.
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Dudek, Miroslav. "Kalkulace nákladů ve firmě ABC, s.r.o". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241531.
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The intention of this thesis is to create a cost accounting system for the company ABC, s. r. o., which is mainly engaged in the reconstruction and construction of sports fields. The calculations will clearly show all costs associated with the implementation of projects and will help the company to better manage their business. A complete analysis will be performed of sales, costs and profits. A significant portion of the thesis will be proposals which can be used to improve the functioning of the company.
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Matar, Merheb Rachel Rima. "Caractérisation d’une nouvelle génération de détergents stabilisateurs des transporteurs abc en solution : cristallisation de BmrA, transporteur ABC bactérien". Thesis, Lyon 1, 2010. http://www.theses.fr/2010LYO10303.
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En raison de leur résistance aux agents chimiothérapeutiques, les transporteurs ABC de phénotype MDR ont attiré l'attention de la communauté scientifique. Notre projet vise à trouver des conditions dans lesquelles les transporteurs ABC restent fonctionnels en solution pour aboutir à la cristallisation de ces protéines dans une conformation active. Dans ce but, nous avons conçu et développé une nouvelle classe de détergents, à base de calix[4]arène, qui stabilisent ces protéines. Afin de résoudre la structure 3D à résolution atomique du transporteur ABC bactérien "BmrA", responsable de la résistance aux antibiotiques, nous avons utilisé une approche classique utilisant des détergents commerciaux en parallèle à nos détergents innovants. En présence de la Foscholine 12, nous avons obtenu des cristaux diffractant jusqu’à 5 Å de résolution. Cependant, les données de diffraction n’étaient pas suffisantes pour déterminer la structure tridimensionnelle complète de la protéine, seuls les domaines transmembranaires ont été résolus. D'autre part, nous avons atteint l'objectif de l'extraction, la purification et la stabilisation de ce transporteur à l'aide des détergents à base de calix [4] arène. Nous avons également montré que ces détergents promeuvent et améliorent la cinétique de cristallisation de BmrA, une étape que nous sommes en train d’optimiser, pour obtenir des cristaux de meilleure résolution, pour résoudre la structure 3D de BmrA qui sera utilisé pour concevoir des inhibiteurs adaptésDue to their preponderance in the resistance to chemotherapies, the MDR ABC transporters have drawn the attention of the scientific community. Our project aimed at finding conditions in which ABC transporters are active in solution to lead the crystallization of these proteins in an active conformation. In this purpose, we conceived and developed a new class of detergents, based on calix[4]arene ring, that stabilize these proteins. In order to solve the 3D-structure to atomic resolution of bacterial ABC transporter “BmrA” responsible for antibiotic resistance, we used a classical approach with commercial detergents in addition to the innovative ones. We have crystallized the protein in presence of Foscholine 12 with a diffraction resolution up to 5 Å. The data was incomplete; solving partially the structure of the transmembrane domains. On the other hand, we have reached the objective of extraction, purification and stabilization of this transporter by using calix[4]arene-based detergents. We have also shown that these detergents promote and enhance the kinetics of crystallization of BmrA, a step that we are improving, to get crystals of better resolution, for resolving the BmrA 3D-structure which will be used to design adapted inhibitors
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Egger, Michael. "Inhibition of ABC transporters with multidrug resistance". kostenfrei, 2009. http://epub.uni-regensburg.de/13404/.
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Isaksson, Johan, i Torbjörn Stake. "Att designa mjukvara för framtiden : Praktikfallet ABC". Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-192.
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Att designa en generell och utbyggbar mjukvara är inte enkelt, då det krävs en bred kompetens inom många olika områden. Vi belyser i detta arbete en del av problematiken kring design. Utgångspunkten är ett praktikfall vars målmiljö rör processer och integrationer. Huvudfokus ligger på designmönster, men även en bredare genomgång av ämnen så som utvecklingsmetodik, Service Oriented Architecture (SOA), Web Services (WS) och utvecklingsmiljöer presenteras. Arbetet bedrivs i enlighet med riktlinjer från Rational Unified Process (RUP) och slutprodukten är en checklista på tre punkter. De tre punkterna speglar de lärdomar vi dragit av arbetet genom saker vi gjort och saker vi borde ha gjort. God design kan uppnås genom att förstå den uppgift man åtagit sig, utvärdera sitt resultat och delresultat samt genom användandet av rätt verktyg. Framtida forskningsområden med anknytning till vårt rör förslagsvis metoders betydelse för mjukvarudesign, dynamiska perspektiv hos utvecklare och mer enhetlighet kring begreppet SOA.
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Lindau, Johanna, i Gabriel Sundström. "ABC-kalylering i grossistföretag -modelldesign och effekter". Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-865.
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Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.
Purpose: The purpose of this report is to study the design and the effects of ABC in wholesale companies.
Method: The base for this study is a company for which an ABC-model was constructed. This company also worked as an object of study to create understanding for the line of business itself (wholesale). To this base interviews with three other wholesalers who already have implemented ABC were added. These interviews were used to verify the model of the first company and to study the effect of in wholesale companies.
Results: The study have shown how an ABC-model can be designed for a wholesale company. The design should start with nature and size of the company and clearly show that it is for a wholesale company. The effects visible in two underlying aspects, line of products and customers, which after management of these leads to higher profits for the company.
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Glombitza, Sabine. "Expressionsprofile von ABC-Transportern in Arabidopsis thaliana". Diss., lmu, 2002. http://nbn-resolving.de/urn:nbn:de:bvb:19-4786.
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Looman, Camilla. "The ABC of KRAB zinc finger proteins". Doctoral thesis, Uppsala : Acta Universitatis Upsaliensis : Univ.-bibl. [distributör], 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-3515.
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Maknavičius, Alius. "Procesinio savikainos kalkuliavimo modelio integravimas ABC metodui". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2011~D_20140627_164905-48505.
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Kiekvienai gamybinę veiklą vykdančiai ar paslaugas teikiančiai įmonei tikslus gaminamos produkcijos ar paslaugų savikainos įvertinimas pinigine reikšme yra itin svarbus klausimas. Savikainos skaičiavimų metodų ir būdų yra labai daug, jų parinkimą įmonei lemia taikomos gamybos pobūdis ir jos organizavimas, įmonės vykdoma veikla, aplinka ir kiti veiksniai. Norint teisingai apskaičiuoti produktų savikainą, visas įmonės patiriamas išlaidas pirmiausia reikia tinkamai identifikuoti, tiesiogines priskirti konkretiems gaminimas, o netiesiogines išlaidas racionaliai paskirstyti tarp numatytų objektų, kurių savikainą reikia apskaičiuoti. Tačiau pagal gamybos pobūdį parinktas savikainos kalkuliavimo metodas dažniausiai nėra pats tinkamiausias netiesioginėms išlaidoms apskaityti ir paskirstyti. Tuo tarpu autoriai tyrę ABC sistemą, savo straipsniuose pažymi, kad šiuo metu su netiesioginių išlaidų paskirstymo užduotimi geriausiai susidoroja būtent ABC metodas. Norint pasinaudoti pagal gamybos pobūdį parinkto metodo (šiuo atveju procesinio fazinio metodo) ir ABC sistemos privalumais susiduriama su problema: mokslinėje literatūroje procesinis ir ABC produkcijos kalkuliavimo metodai pateikiami atskirai, neanalizuojama galimybė šiuos metodus sujungti į vieną savikainos kalkuliavimo modelį. Darbo objektas – procesinio fazinio ir ABC savikainos kalkuliavimo metodų ypatybės bei privalumai. Darbo tikslas – sukurti savikainos skaičiavimo modelį, kuris leistų tiksliai ir efektyviai apskaičiuoti... [toliau žr. visą tekstą]Exact value of production or service costs is important issue for all manufacturing or service companies. There are many methods and approaches of costing. The mode of production, the organization of production, company activities, environment and other factors influence method to use for production costing. In order to get correct calculation of production costs, all costs incurred by company firstly must be properly indentified, direct costs should be assigned, overhead allocated to objects which cost must be calculated. However, method of calculation chosen by nature of the production is not most appropriate for accounting and allocating indirect costs. Meanwhile the authors, who analyzed the ABC system, points out that ABC method the indirect cost allocation task handle most notably. In order to use benefits of ABC method and method chosen by nature of production (in this case process phase costing method) encountered a problem: process costing and ABC methods are presented separately into science or professional literature, no one does not examine the possibility to use these two methods in single production costs calculation model. The object – features and benefits of process phase costing and ABC methods. The aim – to design a costing model which can accurately and effectively calculate the direct cost of products, rationally allocate cost of company activities to production. The objectives: • To analyze the nuances of choice cost calculation method by company... [to full text]
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Wöbking, Barbara. "Substrate interactions on the ABC transporter MsbA". Thesis, University of Cambridge, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.613410.
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Wang, Difei. "Chondroitinase ABC in chronic spinal cord injury". Thesis, University of Cambridge, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.609828.
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Pogibin, Guilherme Gibran. "Memórias de metalúrgicos grevistas do ABC paulista". Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/47/47134/tde-18092009-135712/.
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Os metalúrgicos da região do ABC Paulista sofreram, desde o golpe militar em 1964, de um lado, a repressão política que impossibilitava a organização dos trabalhadores, tanto sindical como grevista; e de outro, o arrocho salarial e a carestia, causados pela política econômica do governo que, nesta época, era quem determinava os índices de reajuste salarial. Paralelamente, durante a década de 70, o Sindicato dos Metalúrgicos de São Bernardo do Campo e Diadema, progressivamente, adotou um discurso de aproximação aos trabalhadores. Ainda, muitos movimentos populares se organizaram neste período na Grande São Paulo, articulando-se com os movimentos sindicais. Tais processos desencadearam uma série de greves de trabalhadores do setor metalúrgico no ABC Paulista, em um ciclo que começou em 1978 e se estendeu até meados da década de 80. As greves marcaram a fundação do que se chama hoje de novo sindicalismo, além de ter raízes na fundação da CUT (Central Única dos Trabalhadores) e do PT (Partido dos Trabalhadores). A presente pesquisa tem por objetivo analisar, a partir de uma perspectiva psicossocial, a memória que trabalhadores metalúrgicos do ABC Paulista têm das greves, bem como dos processos que a antecederam. A psicologia social, ciência que foca o homem enquanto participante de grupos ou coletividades, que vive em companhia dos outros, é um campo do conhecimento adequado para a análise de fenômenos políticos, como foram as greves dos metalúrgicos do ABC. O recurso à memória, por meio de depoimentos, traz pistas de como se deu a participação do trabalhador na greve, assim como da relação dele com as pessoas envolvidas (colegas, sindicalistas, patrões). Foram entrevistados cinco metalúrgicos que participaram das greves referidas, e um que não participou das greves, mas viveu o momento em que elas aconteceram na condição de trabalhador metalúrgico. Foram feitas entrevistas semi-dirigidas, que privilegiaram a narrativa dos fatos vividos. A análise das entrevistas foi feita seguindo uma linha qualitativa, e foi dividida em quatro eixos, expostos a seguir: 1) Sobre os significados das greves, estes apareceram de múltiplas formas. As greves apareceram relacionadas à violência, à conquista de direitos e ao resgate de uma dignidade perdida; 2) A partir dos depoimentos percebe-se uma construção coletiva das memórias das greves, principalmente em relação aos acontecimentos com participação de grande número de pessoas, como as grandes assembleias. Cada depoente, no entanto, destaca o que foi marcante para si. E as narrativas de acontecimentos que tiveram uma participação ativa do depoente têm importante destaque nas entrevistas; 3) Nas trajetórias de formação política dos grevistas aparece com destaque a importância do sindicato e dos movimentos sociais, como o ligado à Igreja Católica. A mediação de tais movimentos coletivos exerce papel fundamental na conscientização sobre a organização política e social relacionada às greves; e 4) O entrelaçamento temporal nos depoimentos mostra que é inevitável a comparação dos fatos lembrados do passado com o momento presente. As avaliações das consequências das greves no presente e as perspectivas políticas para o futuro estão ligadas ao que o trabalhador construiu como horizonte utópico.The metallurgist workers from the ABC Paulista area suffered, since the military coup détat in 1964, from on side, the political repression that made impossible the workers oragnization (either concerning to labor unions or to calling strikes); from the other, the salary devaluation and the accentuated raise of prices, caused by the the economical politics of the government that, in those times, was who determined the salary rates. At the same time, during the 1970s, the São Bernardo do Campo and Diadema Metallurgist Labor Union, pregressively, adopted the intention to get closer to the workers causes. Furthermore, many popular movements were organized during this period in the Great São Paulo, also tying up with the labor unions. Such processes leaded to a series of strikes of the metallurgist workers in the ABC Paulista, starting in 1978 and continiung until the mid 1980s. These strikes are related to the foundation of the so-called New Labor-Unionism, as well as having straight relations with the foundation of the CUT (an important labor union central in Brazil) and the PT (Workers Party). The aim of this research is to analyse, in a psycho-social perspective, the memories that the metallurgist workers have of these strikes, as well as the memories of the processes that preceded them. Social psychology, a science that has its focus on the person that takes part on groups or collectivities and that lives in company of others, is a suitable subject for the analysis of any political phenomena, such as the strikes. The support of the memory, brought up by the testimony of those who wer involved on the happenings, can give us clues of how the involvement of the workers in the strike were, as well as their relations with the people who took part on the processes (co-workers, union traders, bosses). Five metallurgist workers that took part os the strikes mentioned above were interviewed. Also one worker that didnt take part on the strikes, but was working in an metallurgist factory at that time, was interviewed. The interviews were based on the semi-direct method, focusing on the narration of the events. The analysis of the interviews was made according to a qualitative stream, and was divided in four axes, which are the following: 1) About the meaning of the strikes, these apperaed in multiple forms. They were related to violence, to the conquering of rights and to the rescue of a lost dignity; 2) A collective construction of the memory of the strikes was noticed, especially over the events that had a great amount of people involved, like some assemblies. Each interviewee, though, made stand out the facts that were most meaningful for himself. And the events that had an active participation of the interviewees had an important distinction on the narrations; 3) About the political upbringing of the strikers, the union trades and the social movements (such as the one linked to the catholic church) play an important role. The mediation of these movements are essential for bringing up the consciousness of the political and social organization related to the strikes; and 4) There is an inevitable interlacement between past and present during the remebering process. The judgement of the consequences of the strikes on the present and the political perspectives of the future are linked to how the worker constituted his utopic horizons.
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Nunes, Vanessa Andreia Castanheira. "Complexidade na cadeia de abastecimento – empresa ABC". Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/17385.
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Mestrado em Ciências EmpresariaisNas últimas décadas, assistiu-se ao aumento da importância da cadeia de abastecimento na gestão global das empresas, e nos dias de hoje, uma cadeia de abastecimentos eficaz é um fator diferenciador, que permite criar mais valor aos produtos e/ou serviços e é crucial para o bom desempenho das empresas. As cadeias de abastecimento estão a crescer em complexidade. A origem deste crescimento de complexidade, está ligado a diversos fatores, entre os quais, a globalização, onde cada vez mais as unidades de produção e distribuição estão dispersas pelo mundo, produtos com ciclos de vida mais reduzidos, consumidores mais exigentes na procura dos produtos e a constante pressão para inovar como forma de entrar em novos mercados e canais de retalho. Face à importância e à atualidade do tema, este estudo através de uma revisão bibliográfica, identifica os vários fatores de complexidade na cadeia de abastecimento, analisa as consequências que a complexidade origina nas empresas e quais as estratégias e soluções que as empresas devem adotar para que consigam reduzir e/ou eliminar a complexidade. Posteriormente, é apresentada uma análise e descrição num contexto real de uma empresa, identificam-se quais os fatores que criam mais entropias na cadeia de abastecimento e são apresentadas várias propostas de melhoria.
In the last decades, the importance of the supply chain in the global management of companies has increased, and today an effective supply chain is a differentiating factor, which allows to create more value to the products and / or services and is crucial to the good performance of companies. Supply chains are growing in complexity. The origin of this growth in complexity is linked to a several of factors, including globalization, where more production and distribution units are dispersed throughout the world, products with shorter life cycles, more demanding consumers in the search for products and the constant pressure to innovate to enter new markets and retail channels. Given the importance and the current relevance of the topic, this study, through a literature review, identifies the various complexity factors in the supply chain, analyzes the consequences that complexity causes in companies, and what strategies and solutions companies should adopt to reduce and/or eliminate complexity. Subsequently, an analysis and description are presented in a real context of a company, the factors that create the most entropy in the supply chain are identified, and several proposals for improvement are presented.
info:eu-repo/semantics/publishedVersion
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Harbi, Sarmad, i Nicolas Caramella. "Effektivare lagerhantering med hjälp av ABC-klassificering". Thesis, Mälardalens högskola, Akademin för innovation, design och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-39772.
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Hussein, Anwar, i Mahdi Husseini. "Tillämpning av ABC-kalkyl i ett hantverksföretag". Thesis, KTH, Tillämpad maskinteknik (KTH Södertälje), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-235173.
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Detta examensarbete utfördes på Stolt Smide och Design i Skogås, där företaget tillverkar två olikatyper av glasväggar som kallas för Slim och Robust. Det nuvarande kostnadsberäkningssystemet iföretaget är inte tillräckligt funktionellt eftersom det inte tar hänsyn till ett antal relevanta faktorervid prissättningen av produkter. Detta gör att man har ett bristande beslutsunderlag när manförhandlar med kunder om priset på olika beställningar. I dagsläget prissätts produkterna enbartefter hur många kvadratmeter som beställts i kombination med en schablon som är gemensam förbåda produkterna. Syftet med detta examensarbete är att ge företaget en fördjupad kännedom över derastillverkningsprocess och hur företaget kan kostnadsberäkna sina produkter. Detta baserat pårespektive produkters resursanspråk. Eftersom vi skulle undersöka och se om det är aktiviteterna som påverka resursåtgången valdesaktivitetsbaserad kostnadskalkylen. Detta examensarbete bygger på sekundär- och primärdata som litteraturstudier, artikelsök,observationer av tillverkningsprocessen som helhet, sammanställning av interna material samttidsstudier. I vårt uppdrag ingick att kartlägga och värdera resursanspråken, Med hjälp avprocesskartläggning kunde vi skapa en analys som består av identifiering av aktiviteter, fördelning avresurser på varje aktivitet, val av kostnadsdrivarvolym, fastställning av en volym för kostnadsdrivaresamt kostnadsberäkning av kalkylobjekt. Resultaten för vår ABC-kalkylberäkningar blev inte samma tillverkningskostnad för bådeprodukterna där vi fick 4278 kr/kvm för Slim och en motsvarande Robust på 4884 kr.Vi har kommit fram en slutsats där vi kunde se att de direkta kostnaderna påverkade stort i bådeprodukterna, Skillnaden i direktlön och direktmaterial för produkterna blev 502 kr och påmotsvarande sätt blev skillnaden för den totala tillverkningskostnaden 606 kr. Detta motsvarar 83 % av mellan skillnaden är från direkta kostnaderna och resten som motsvarar 17 % är frånaktivitetskostnad.This bachelor thesis was carried out at Stolt Smide and Design in Skogås, where the two differentglass walls called Slim and Robust are manufactured. The current cost calculation system in thecompany is not sufficiently functional because it doesn’t take into account a number of relevantfactors in the pricing of products. This means that employees have a difficulty with decision makingwhen they negotiate with the customers about the price of different product. Currently the productsare priced only according to the number of square meters ordered and the pricing is based on astandard sheet that is common for both products. The purpose of this thesis is to give the company a deeper knowledge of their manufacturingprocess and how the company can price their products. Based on the investigation that was needed to see if it is the activities that affect resourceconsumption, the activity-based costing was chosen. This thesis is based on secondary and primary data such as literature studies, article searches, observations of the manufacturing process as a whole, compilation of internal materials as well astime studies were conducted. With the help of mapping the manufacturing process, we were able tocreate an analysis consisting of identifies of activities, allocation of resources for each activity, choice of cost driver volume, setting of a volume for cost drivers, and cost calculation of each product. Based in our activity-based calculations we did not get the same manufacturing cost for theproducts. According to our calculations we got 4278 kr / sqm for Slim and 4884 kr/sqm for the Robust. In the end we have come to a conclusion that it’s the direct costs in term material cost and laborhours that affected the price of both products. The difference in direct cost and direct material forthe products was 502 kr and the difference for the total manufacturing cost was 606 kr. This corresponds to 83% of the difference between direct costs and only 17% is from activity cost.
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Ribeiro, Raquel Sofia Barbosa Vieira Barreto. "ABC da educação especial: competências dos mediadores". Master's thesis, Universidade de Aveiro, 2011. http://hdl.handle.net/10773/9395.
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Mestrado em Ciências da Educação - Educação EspecialO presente trabalho propõe-se apresentar um estudo qualitativo, decorrente de um estágio em Educação Especial, desenvolvido numa escola pública, em exercício de funções docentes. Compreende um enquadramento teórico, que fundamentada a intervenção e a descrição da mesma, bem como de alguns instrumentos/estratégias utilizados. O enriquecimento deste trabalho está na conotação dada à articulação entre mediadores e ao processo de aprendizagem ativa de alunos com NEE. Propondo-se que a proposta ABC possa servir de fio condutor a práticas inclusivas.
The present work aims to present a qualitative study, resulting from a internship in Special Education, developed at a public school, in teaching functions. Includes, a theoretical guideline witch underlies the intervention and its description, as well as some tools/strategies used. The enrichment of this work, is in the connotation given to articulation between mediators and the process of active learning of students with SEN. By proposing that the ABC can serve as a guide to inclusive practices.