919 resultados para advanced accounting management


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To simplify computer management, several system administrators are adopting advanced techniques to manage software configuration on grids, but the tight coupling between hardware and software makes every PC an individual managed entity, lowering the scalability and increasing the costs to manage hundreds or thousands of PCs. This paper discusses the feasibility of a distributed virtual machine environment, named Flexlab: a new approach for computer management that combines virtualization and distributed system architectures as the basis of a management system. Flexlab is able to extend the coverage of a computer management solution beyond client operating system limitations and also offers a convenient hardware abstraction, decoupling software and hardware, simplifying computer management. The results obtained in this work indicate that FlexLab is able to overcome the limitations imposed by the coupling between software and hardware, simplifying the management of homogeneous and heterogeneous grids. © 2009 IEEE.

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Includes bibliography

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The objective of this article is to analyse how green supply chain management (GSCM) practices are being adopted by some high-tech companies located in Brazil. The research was conducted using the case study approach, focusing on eight companies that are representative of this sector. The main results are: (a) the most adopted GSCM practices in the studied high-tech companies located in Brazil are internal environmental management, investment recovery and reverse logistics and (b) Brazilian environmental legislation and international policies are very important in driving the adoption of GSCM practices. The internationalisation of companies was also found to be a variable that interferes with the adoption of GSCM practices. This is one of the first studies that examine the relationship between GSCM and the internationalisation of companies located in Brazil. © 2013 Springer-Verlag London.

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This report proposes a framework for locating, collecting, creating, sharing and applying information and knowledge (from within and outside the subregion) for development purposes in the Caribbean subregion. The framework emphasizes the importance of protecting and tapping into the rich cultural heritage and traditional knowledge of the Caribbean to support its development. This knowledge management for development framework, advanced by ECLAC, is proposed for consideration in the design and implementation of both national policies and strategies, and communitylevel projects to support the achievement of the Millennium Development Goals and the overall sustainable development of the Caribbean subregion. It considers six main elements, namely inputs, processes and tools, outputs, pillars (on which all the above are built on), the environment or context in which this, like any other scheme, operates and the monitoring and evaluation of knowledge management initiatives. The approach draws from examples of models, frameworks and initiatives developed worldwide, with particular emphasis on those from Latin America and the Caribbean.

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Editorial remarks.-- Open discussion: public policies for sustainable development.-- Meetings: Workshop for Managers of River Basin Organizations in Latin America and the Caribbean ; General Assembly of the International Network of Basin Organizations ; Seminar workshop on environmental accounting for water resources in Chile.-- Future activities.-- Courses.-- CELAA, CINARA and IMTA.-- Internet and WWW News

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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The aim of this paper is to provide results of trust and collaboration that lead to the mitigation of the bullwhip effect in supply chain management through a systematic literature review. The criterion for its inclusion in the sample of papers was that at least two reviews of the respective subfields were published in peer-reviewed journals between 1990 and 2014. A total of 24 articles were selected. The analysis found that few studies focused on addressing behavioral aspects to reduce the bullwhip effect. Most of them focused on operational and quantitative aspects. These results indicate the need for studies on behavioral aspects in mitigating the bullwhip effect, where trust and collaboration among those involved in the supply chain need to be developed and organized.

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Pós-graduação em Economia - FCLAR

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In recent approaches to the management of product development process (PDP), maturity levels have attracted the attention of practitioners and researchers. The CMMI model contributes to evaluate the maturity levels and improvement of the product development process management. This paper, based on CMMI model, analyzes the practices adopted in two companies of the capital goods industry, which develop and manufacture equipment upon request. It was observed that on account of market conditioning factors and different practices adapted to PDP management, these companies are at different maturity levels. One company is at the initial level of maturity while the other at the most advanced one. It was also noted that the application of CMMI model can provide improvement to PDP management, as well as present guidelines to achieve higher maturity levels, adequate to companies' needs.

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This study aims at identifying which environmental management practices computer companies located in Brazil are adopting, and classifying these companies according to the evolutionary stages of environmental management. For such, the case study research method was used at three companies. Results show that environmental management in the sector is geared towards compliance with laws and eco-efficiency, aimed at cutting costs. It was concluded that classification does not occur in a linear manner with defined borders, and that the multinational companies located in Brazil are greatly influenced by their foreign head offices, which are at more advanced evolutionary stages.

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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.

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Improvements in on-farm water and soil fertility management through water harvesting may prove key to up-grade smallholder farming systems in dry sub-humid and semi-arid sub-Sahara Africa (SSA). The currently experienced yield levels are usually less than 1 t ha-1, i.e., 3-5 times lower than potential levels obtained by commercial farmers and researchers for similar agro-hydrological conditions. The low yield levels are ascribed to the poor crop water availability due to variable rainfall, losses in on-farm water balance and inherently low soil nutrient levels. To meet an increased food demand with less use of water and land in the region, requires farming systems that provide more yields per water unit and/or land area in the future. This thesis presents the results of a project on water harvesting system aiming to upgrade currently practised water management for maize (Zea mays, L.) in semi-arid SSA. The objectives were to a) quantify dry spell occurrence and potential impact in currently practised small-holder grain production systems, b) test agro-hydrological viability and compare maize yields in an on-farm experiment using combinations supplemental irrigation (SI) and fertilizers for maize, and c) estimate long-term changes in water balance and grain yields of a system with SI compared to farmers currently practised in-situ water harvesting. Water balance changes and crop growth were simulated in a 20-year perspective with models MAIZE1&2. Dry spell analyses showed that potentially yield-limiting dry spells occur at least 75% of seasons for 2 locations in semi-arid East Africa during a 20-year period. Dry spell occurrence was more frequent for crop cultivated on soil with low water-holding capacity than on high water-holding capacity. The analysis indicated large on-farm water losses as deep percolation and run-off during seasons despite seasonal crop water deficits. An on-farm experiment was set up during 1998-2001 in Machakos district, semi-arid Kenya. Surface run-off was collected and stored in a 300m3 earth dam. Gravity-fed supplemental irrigation was carried out to a maize field downstream of the dam. Combinations of no irrigation (NI), SI and 3 levels of N fertilizers (0, 30, 80 kg N ha-1) were applied. Over 5 seasons with rainfall ranging from 200 to 550 mm, the crop with SI and low nitrogen fertilizer gave 40% higher yields (**) than the farmers’ conventional in-situ water harvesting system. Adding only SI or only low nitrogen did not result in significantly different yields. Accounting for actual ability of a storage system and SI to mitigate dry spells, it was estimated that a farmer would make economic returns (after deduction of household consumption) between year 2-7 after investment in dam construction depending on dam sealant and labour cost used. Simulating maize growth and site water balance in a system of maize with SI increased annual grain yield with 35 % as a result of timely applications of SI. Field water balance changes in actual evapotranspiration (ETa) and deep percolation were insignificant with SI, although the absolute amount of ETa increased with 30 mm y-1 for crop with SI compared to NI. The dam water balance showed 30% productive outtake as SI of harvested water. Large losses due to seepage and spill-flow occurred from the dam. Water productivity (WP, of ETa) for maize with SI was on average 1 796 m3 per ton grain, and for maize without SI 2 254 m3 per ton grain, i.e, a decerase of WP with 25%. The water harvesting system for supplemental irrigation of maize was shown to be both biophysically and economically viable. However, adoption by farmers will depend on other factors, including investment capacity, know-how and legislative possibilities. Viability of increased water harvesting implementation in a catchment scale needs to be assessed so that other down-stream uses of water remains uncompromised.

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All'interno di Vodafone Italia è stato seguito l'intero processo di riorganizzazione del dipartimento di Financial Accounting. Le attività che hanno portato la transizione dalla vecchia alla nuova organizzazione sono: - analisi dei processi di business - intervista clienti interni - benchmarking - monitoraggio KPIs organizzativo - disegno organizzativo - piano di comunicazione - piano di transizione