Cost Management Practices and Strategic Perspectives: a study in the construction industry of the State of Parana

The purpose of this paper is to investigate the cost management practices of building industry companies of Parana that follow the typology of Porter's strategies. The sample comprises member companies of the Association of Construction Industries of the State of Parana (PR-SINDUSCON) operating in the segment of residential buildings. The data were collected by means of questionnaires sent to 317 SINDUSCON members. 69 were returned and 54 used for our research. Exploratory Factorial Analysis of the data allowed us to identify two groups of cost management practices. Analyses suggest equality between the adopted cost management practices and the Cost Control Planning (CCP) practices among the companies of the Group 1, regardless of the generic strategy adopted. The companies of the Group 2 that adopted the differentiation strategy seem to use mainly the ACR cost management practice. Our findings differ from those obtained by Chenhall insofar as companies that adopt low cost strategies tend to use managerial controls focused on cost control and rigid budgetary controls.

A resource management scenario for traditional and scientific management of pink shrimp (Farfantepenaeus paulensis) in the Patos Lagoon estuary (RS), Brazil

Abstract Background This article aims to discuss the incorporation of traditional time in the construction of a management scenario for pink shrimp in the Patos Lagoon estuary (RS), Brazil. To meet this objective, two procedures have been adopted; one at a conceptual level and another at a methodological level. At the conceptual level, the concept of traditional time as a form of traditional ecological knowledge (TEK) was adopted. Method At the methodological level, we conduct a wide literature review of the scientific knowledge (SK) that guides recommendations for pink shrimp management by restricting the fishing season in the Patos Lagoon estuary; in addition, we review the ethno-scientific literature which describes traditional calendars as a management base for artisanal fishers in the Patos Lagoon estuary. Results Results demonstrate that TEK and SK describe similar estuarine biological processes, but are incommensurable at a resource management level. On the other hand, the construction of a “management scenario” for pink shrimp is possible through the development of “criteria for hierarchies of validity” which arise from a productive dialog between SK and TEK. Conclusions The commensurable and the incommensurable levels reveal different basis of time-space perceptions between traditional ecological knowledge and scientific knowledge. Despite incommensurability at the management level, it is possible to establish guidelines for the construction of “management scenarios” and to support a co-management process.

A survey of paediatric HIV programmatic and clinical management practices in Asia and sub-Saharan Africa--the International epidemiologic Databases to Evaluate AIDS (IeDEA)

INTRODUCTION There are limited data on paediatric HIV care and treatment programmes in low-resource settings. METHODS A standardized survey was completed by International epidemiologic Databases to Evaluate AIDS paediatric cohort sites in the regions of Asia-Pacific (AP), Central Africa (CA), East Africa (EA), Southern Africa (SA) and West Africa (WA) to understand operational resource availability and paediatric management practices. Data were collected through January 2010 using a secure, web-based software program (REDCap). RESULTS A total of 64,552 children were under care at 63 clinics (AP, N=10; CA, N=4; EA, N=29; SA, N=10; WA, N=10). Most were in urban settings (N=41, 65%) and received funding from governments (N=51, 81%), PEPFAR (N=34, 54%), and/or the Global Fund (N=15, 24%). The majority were combined adult-paediatric clinics (N=36, 57%). Prevention of mother-to-child transmission was integrated at 35 (56%) sites; 89% (N=56) had access to DNA PCR for infant diagnosis. African (N=40/53) but not Asian sites recommended exclusive breastfeeding up until 4-6 months. Regular laboratory monitoring included CD4 (N=60, 95%), and viral load (N=24, 38%). Although 42 (67%) sites had the ability to conduct acid-fast bacilli (AFB) smears, 23 (37%) sites could conduct AFB cultures and 18 (29%) sites could conduct tuberculosis drug susceptibility testing. Loss to follow-up was defined as >3 months of lost contact for 25 (40%) sites, >6 months for 27 sites (43%) and >12 months for 6 sites (10%). Telephone calls (N=52, 83%) and outreach worker home visits to trace children lost to follow-up (N=45, 71%) were common. CONCLUSIONS In general, there was a high level of patient and laboratory monitoring within this multiregional paediatric cohort consortium that will facilitate detailed observational research studies. Practices will continue to be monitored as the WHO/UNAIDS Treatment 2.0 framework is implemented.

Capacity building in the use of geospatial tools for natural resource management in Tajikistan: Final Report

The Swiss Swiss Consultant Trust Fund (CTF) support covered the period from July to December 2007 and comprised four main tasks: (1) Analysis of historic land degradation trends in the four watersheds of Zerafshan, Surkhob, Toirsu, and Vanj; (2) Translation of standard CDE GIS training materials into Russian and Tajik to enable local government staff and other specialists to use geospatial data and tools; (3) Demonstration of geospatial tools that show land degradation trends associated with land use and vegetative cover data in the project areas, (4) Preliminary training of government staff in using appropriate data, including existing information, global datasets, inexpensive satellite imagery and other datasets and webbased visualization tools like spatial data viewers, etc. The project allowed building of local awareness of, and skills in, up-to-date, inexpensive, easy-to-use GIS technologies, data sources, and applications relevant to natural resource management and especially to sustainable land management. In addition to supporting the implementation of the World Bank technical assistance activity to build capacity in the use of geospatial tools for natural resource management, the Swiss CTF support also aimed at complementing the Bank supervision work on the ongoing Community Agriculture and Watershed Management Project (CAWMP).

Capacity building in the use of geospatial tools for natural resource management in Tajikistan: Inception report BNWPP project

The Centre for Development and Environment (CDE) has been contracted by the World Bank Group to conduct a program on capacity development in use of geospatial tools for natural resource management in Tajikistan. The program aimed to help improving natural resource management by fostering the use of geospatial tools among governmental and non-governmental institutions in Tajikistan. For this purpose a database including a Geographic Information System (GIS) has been prepared, which combines spatial data on various sectors for case study analysis related to the Community Agriculture and Watershed Management Project (CAWMP). The inception report is based on the findings resulting from the Swiss Consultant Trust Fund (CTF) financed project, specifically on the experiences from the awareness creation and training workshop conducted in Dushanbe in November 2007 and the analysis of historical land degradation trends carried out for the four CAWMP watersheds. Furthermore, also recommendations from the inception mission of CDE to Tajikistan (5-20 August 2007) and the inception report for the Swiss CTF support were considered. The inception report for the BNWPP project (The Bank-Netherlands Water Partnership Program) discusses the following project relevant issues: (1) Preliminary list of additional data layers, types of data analysis, and audiences to be covered by BNWPP grant (2) Assessing skills and equipment already available within Tajikistan, and implications for training program and specific equipment procurement plans (3) Updated detailed schedule and plans for all activities to be financed by BNWPP grant, and (4) Proposed list of contents for the final report and web-based presentations.

The response speed of the International Monetary Fund. Bruegel Working Paper 2013/03, 16 July 2013

The more severe a financial crisis, the greater has been the likelihood of its management under an IMF-supported programme and the shorter the time from crisis onset to programme initiation. Political links to the United States have increased programme likelihood but have prompted faster response mainly for ‘major’crises. Over time, the IMF’s response has not been robustly faster, but the time sensitivity to the more severe crises and those related to fixed exchange rate regimes did increase from the mid-1980s. Similarly, democracies had tended to stall programme initiation but have become more supportive of financial markets’ demands for quicker action.

A European sanctions compensation fund? CEPS Commentary, 12 August 2014

Daniel Gros explores in a new CEPS Commentary the feasibility of creating a common fund to provide compensation for the economic costs of sanctions as an integral part of the EU’s foreign-policy stance that is now emerging towards Russia, albeit slowly and painfully.

Library development and fund raising capabilities /

"July-August 1988."

Habitat establishment, enhancement and management for forest and grassland birds in Illinois /

"1993."

Historic preservation fund grants-in-aid program local participation manual.

Loose-leaf for updating.

Water pollution control revolving fund : WPCRF.

"October 1994."

The relationship between exchange rate exposure, currency risk management and performance of international equity funds

This paper assesses the currency risk management policies for a sample of Australian international equity trusts. The relevance of currency risk management is considered in the context of exchange rate exposure and performance measures. The study incorporates differing economic climates and particular emphasis is given to the Asian crisis in mid-1997. Our results indicate that a good proportion of funds do implement specific currency risk management policies. Furthermore, we find that for those funds managing currency risk, there is some evidence of a favourable impact on currency exposure and fund performance.

A virtual learning environment for operations management:Assessing the student's perspective

This paper describes a project aimed at assessing the experience of a virtual learning environment (VLE) among students studying courses in operations management. The project was supported by the Higher Education Funding Council for England (HEFCE) under its Teaching Quality Enhancement Fund (TQEF). The main aim of the project was through the use of a questionnaire to establish the student experience of using a VLE through an examination of the learning and technical features which they encountered. The study also examines the approaches to learning adopted by the students, through the inclusion of a shortened version of the approaches and study skills inventory for students (ASSIST) which the students were asked to complete.

Performance management in the United States and France:four case studies in the retail and airline industries

The profusion of performance measurement models suggested by Management Accounting literature in the 1990’s is one illustration of the substantial changes in Management Accounting teaching materials since the publication of “Relevance Lost” in 1987. At the same time, in the general context of increasing competition and globalisation it is widely thought that national cultural differences are tending to disappear, meaning that management techniques used in large companies, including performance measurement and management instruments (PMS), tend to be the same, irrespective of the company nationality or location. North American management practice is traditionally described as a contractually based model, mainly focused on financial performance information and measures (FPMs), more shareholder-focused than French companies. Within France, literature historically defined performance as being broadly multidimensional, driven by the idea that there are no universal rules of management and that efficient management takes into account local culture and traditions. As opposed to their North American brethren, French companies are pressured more by the financial institutions that fund them rather than by capital markets. Therefore, they pay greater attention to the long-term because they are not subject to quarterly capital market objectives. Hence, management in France should rely more on long-term qualitative information, less financial, and more multidimensional data to assess performance than their North American counterparts. The objective of this research is to investigate whether large French and US companies’ practices have changed in the way the textbooks have changed with regards to performance measurement and management, or whether cultural differences are still driving differences in performance measurement and management between them. The research findings support the idea that large US and French companies share the same PMS features, influenced by ‘universal’ PM models.

Hospitality Research: How to Plan, Fund, Execute, and Publish

Researchers interested in exploring topics of concern to the hospitality industry can discover a wide range of areas to be explored and a variety of sources to fund the research. The authors discuss a four-step plan for conducting and publishing quality research, including tips for the writing process.