Executive Order Number Fifty Eight, July 1, 1995

Delegates the authority and responsibility for the Job Training Partnership Act to the Workforce Development Department(WDD). Replaces and rescinds Executive Order #24.

Utilização do target costing na determinação do preço de venda: O caso da Alvo, s.a.

Com a crescente competitividade no mundo empresarial, os preços dos produtos passaram a exercer um papel fundamental na expansão e sobrevivência das empresas. Consequentemente, hoje em dia é o mercado que determina o preço de venda de um produto, devendo a empresa produzir ao menor custo possível para garantir o retorno financeiro desejado. O objectivo do trabalho é verificar se os procedimentos de Target Costing podem ser aplicados nas Pequenas e Médias Empresas industriais, em São Vicente, cuja actividade também se destina à produção de produtos alimentícios. Como produto teste foi selecionado o produto A, confecçionado pela empresa Alvo, SA. Para atingirmos os objectivos foram utilizadas várias técnicas e métodos de pesquisa, tais como: levantamento bibliográfico, entrevista, conversas informais, questionário, levantamento de dados nos documentos financeiros da empresa ALVO, SA. Para entendermos e aplicarmos o processo de Target Costing recorreu-se à literatura do mesmo. Foi aplicado um questionário para ver a percepção dos clientes da empresa objecto de estudo, quanto ao preço que considerariam ideal pagar por cada quilograma do produto A adquirida. A entrevista realizada com o director geral da ALVO, SA acompanhada com os dados obtidos do departamento de contabilidade serviram como um meio de conhecer a empresa e o seu funcionamento, realçando informações sobre a fixação do preço venda dos seus produtos, a gestão de custos, entre outros. Antes de testar, através de um caso prático, a aplicação do Target Costing, verificou-se, primeiramente, sua aplicação em termos teóricos, testando os seus princípios e premissas para o produto A, na Empresa ALVO, SA. Como resultado constactou-se que os procedimentos de Target Costing podem ser aplicados, tanto na teoria como na prática, nas Pequenas e Médias Empresas industriais, em São Vicente, cuja actividade se destina a produção do produto A. With the increasing competition in the business world, the prices of products have come to play a key role in the expansion and survival of businesses. Consequently, today the selling price of a product is determined by the market so companies should produce at the lowest possible cost to ensure the desired financial return. The purpose of this paper work is to verify if the Target Costing’s procedure can be applied in small and medium business enterprises in São Vicente, whose activity is production of food. For that, product A was selected for tests. In order to achieve these objectives, some techniques and research methods like bibliographic analysis, interviews, informal conversations, questionnaires and analysis of the financial documents of ALVO, SA that is the subject of this case study, were utilized. With the intention of understanding and applying the Target Costing process we also resorted to a detailed reading of related bibliography. A questionnaire was applied in order to know the customers’ opinions about the ideal price for each kilogram of product A. The interview with the managing director of ALVO, SA, combined with the data obtained in the accounting department, was also used as a way to know the company, and it ’s functioning, highlight ing items such as: selling price format ion, cost management, among other aspects. Before testing, through a practical case study, the use of the Target Costing, the theoretical application was firstly verified by testing its principles and assumptions. Secondly, the application of the Target Costing’s process was shown step by step concerning product A at ALVO SA company. As a result we came to the conclusion that procedures used with Target Costing can be applied, in theory and in practice, in small or medium-sized industrial enterprises, in São Vicente, where product A is being manufactured.

An investigation of the relationship between job characteristics and the gender wage gap

This paper re-examines gender wage differences, taking into account notonly worker characteristics but also job characteristics. Considerationof a wide set of job quality indicators can explain a fraction of thewage gap that would otherwise be attributed to pure wage discrimination.In any case, the fraction of the wage gap that remains associated todifferential rewards for identical factors across sexes is stillsubstantial. Our results suggest that in order to avoid overestimationof the fraction of the wage gap attributable to discrimination, it isnecessary to control for job characteristics.

Executive Order Number Sixteen, August 20, 2009

This Executive Order expects the State government to envision an economic future for the State of Iowa in which its citizens will leak the nation toward the clean, safe, unlimited, efficient job producing prosperity-inducing and environmentally friendly energies of the 21st Century (sometimes referred to as a "Green Economy').

Executive Order Number Seventy Two, April 4, 2011

The act adopting regulations to protect the health, safety and welfare of the people of the State of Iowa, state agencies should seek to achieve statutory goals as effectively and efficiently as possible without imposing unnecessary burdens that reduce jobs and hurt job growth

Executive Order Number Seventy One, March, 2011

The act new policies that encourage a job-friendly environment can take Iowa a significant way forward in our effort to compete for new jobs, much of that work can be undone by a bureaucracy that fails to understand the critical relationship between burdensome regulation and job creation

Executive Order Number Seventy Five, 2011

This act applying to a competitive and dynamic environment for job creators is needed to achieve our goals of 200,000 new jobs for Iowans and a 25% increase in family incomes over the next five years

Executive Order Number Seventy Five, October 24, 2011

This act is a competitive and dynamic environment for job creators is needed to achieve our goal of 200,000 new jobs for Iowans and a 25% increase in family incomes over the next five years.

Managing Human Factor in Accounting Change - Introducing Activity Based Costing System to Organization

Tutkimuksen tavoitteena on identifioida yleisimmät toimintolaskennan implementointiin liittyvät ongelmat ja muutosprojektin onnistumiseen vaikuttavat tekijät. Tavoitteena on myös saada kokonaisvaltainen kuva siitä, miksi laskentatoimen muutokset ovat vaikeita implementoida ja miten ihmisten käyttäytyminen vaikuttaa muutosprosessin onnistumiseen. Sekä laskentatoimen että muutosjohtamisen teorioita tarkastellaan laaja-alaisen kuvan saamiseksi siitä, miten ihmisiin ja heidän käyttäytymiseensä liittyvät tekijät vaikuttavat muutosprojektin onnistumiseen tai epäonnistumiseen. Tutkielma käyttää empiirisiä tutkimustuloksia pohjana aiheen tarkastelulle. Tutkielma tarjoaa ehdotuksia tulevaisuuden tutkimukselle liittyen laskentatoimen muutoksen kriittisiin tekijöihin. Kiinnostavimpia alueita tulevaisuuden tutkimukselle on pohtia tarkemmin, miten työntekijöiden oletukset johtajien motiiveista muutoksen takana vaikuttavat muutosvastarintaan sekä miten organisaation rakenne ja muutosvastarintavaikuttavat muutoksen institutionaalistamiseen.

Employees’ continuous learning and job satisfaction - effects on productivity

In today’s knowledge intense economy the human capital is a source for competitive advantage for organizations. Continuous learning and sharing the knowledge within the organization are important to enhance and utilize this human capital in order to maximize the productivity. The new generation with different views and expectations of work is coming to work life giving its own characteristics on learning and sharing. Work should offer satisfaction so that the new generation employees would commit to organizations. At the same time organizations have to be able to focus on productivity to survive in the competitive market. The objective of this thesis is to construct a theory based framework of productivity, continuous learning and job satisfaction and further examine this framework and its applications in a global organization operating in process industry. Suggestions for future actions are presented for this case organization. The research is a qualitative case study and the empiric material was gathered by personal interviews concluding 15 employee and one supervisor interview. Results showed that more face to face interaction is needed between employees for learning because much of the knowledge of the process is tacit and so difficult to share in other ways. Offering these sharing possibilities can also impact positively to job satisfaction because they will increase the sense of community among employees which was found to be lacking. New employees demand more feedback to improve their learning and confidence. According to the literature continuous learning and job satisfaction have a relative strong relationship on productivity. The employee’s job description in the case organization has moved towards knowledge work due to continuous automation and expansion of the production process. This emphasizes the importance of continuous learning and means that productivity can be seen also from quality perspective. The normal productivity output in the case organization is stable and by focusing on the quality of work by improving continuous learning and job satisfaction the upsets in production can be handled and prevented more effectively. Continuous learning increases also the free human capital input and utilization of it and this can breed output increasing innovations that can increase productivity in long term. Also job satisfaction can increase productivity output in the end because employees will work more efficiently, not doing only the minimum tasks required. Satisfied employees are also found participating more in learning activities.

A multimethod examination of contributors to successful on-the-job learning for vocational students

Rapid changes in working life and competence requirements of different professions have increased interest in workplace learning. It is considered an effective way to learn and update professional skills by performing daily tasks in an authentic environment. Especially, ensuring a supply of skilled future workers is a crucial issue for firms facing tight competition and a shortage of competent employees due to the retirement of current professionals. In order to develop and make the most of workplace learning, it is important to focus on workplace learning environments and the individual characteristics of those participating in workplace learning. The literature has suggested various factors that influence adults' and professionals’ workplace learning of profession-related skills, but lacks empirical studies on contextual and individual-related factors that positively affect students' workplace learning. Workers with vocational education form a large group in modern firms. Therefore, elements of vocational students’ successful workplace learning during their studies, before starting their career paths, need to be examined. To fill this gap in the literature, this dissertation examines contributors to vocational students’ workplace learning in Finland, where students’ workplace learning is included in the vocational education and training system. The study is divided into two parts: the introduction, comprised of the overview of the relevant literature and the conclusion of the entire study, and five separate articles. Three of the articles utilize quantitative methods and two use qualitative methods to examine factors that contribute to vocational students’ workplace learning. The results show that, from the students’ perspective, attitudinal, motivational, and organizationrelated factors enhance the student’s development of professionalism during the on-the-job learning period. Specifically, the organization-related factors such as innovative climate, guidance, and interactions with seniors have a strong positive impact on the students’ perceived development of professional skills because, for example, the seniors’ guidance and provision of new viewpoints for the tasks helps the vocational students to gain autonomy at work performance. A multilevel analysis shows that of those factors enhancing workplace learning from the student perspective, innovative climate, knowledge transfer accuracy, and the students’ performance orientation were significantly related to the workplace instructors’ assessment regarding the students’ professional performance. Furthermore, support from senior colleagues and the students’ self-efficacy were both significantly associated with the formal grades measuring how well the students managed to learn necessary professional skills. In addition, the results suggest that the students’ on-the-job learning can be divided into three main phases, of which two require efforts from both the student and the on-the-job learning organization. The first phase includes the student’s application of basic professional skills, demonstration of potential in performing daily tasks, and orientation provided by the organization at the beginning of the on-the-job learning period. In the second phase, the student actively develops profession-related skills by performing daily tasks, thus learning a fluent working style while observing the seniors’ performance. The organization offers relevant tasks and follows the student’s development. The third level indicates a student who has reached the professional level described as a full occupation. The results suggest that constructing the vocational students’ successful on-the-job learning period requires feedback from seniors, opportunities to learn to manage entire work processes, self-efficacy on the part of the students, proactive behavior, and initiative in learning. The study contributes to research on workplace learning in three ways: firstly, it identifies the key individual- and organization-based factors that influence the vocational students’ successful on-the-job learning from their perspective and examines mutual relationships between these factors. Second, the study provides knowledge of how the factors related to the students’ view of successful workplace learning are associated with the workplace instructors’ perspective and the formal grades. Third, the present study finds elements needed to construct a successful on-the-job learning for the students.

Job satisfaction among nurses and its relationship to reflective practice /

This study was undertaken to explore job satisfaction among nurses and its relationship to reflective practice. It is a qualitative study that listens to the perspectives of 7 mental health nurses who work In a conmiunity hospital in southern Ontario. A pilot survey was conducted prior to the face-to -face interviews in order to develop meaningful questions to utilize in the interviews. Nurses participating in the study were ensured anonjnnlty and an opportunity to have their own personal perspectives heard. A convenient sample was obtained from the hospital in which the researcher worked as an educator and professional practice consultant. The concept of job satisfaction was found to be driven by the desire to do important work and to make a difference in patients' lives. The nurses articulated that it is directly related to other factors, such as the opportunity to work in one's area, of preference, involvement in decisionmaking processes, better patient/ staff ratios, and affordable, accessible continuing educational opportunities. Those nurses who have embraced reflective practice for many years seem to be able to sort out that which drives them to stay in nursing and that which will influence them to leave. The constraints of the study cO-e that it is a small qualitative study; therefore, the results are not generallzable. Reflection is integral to the practice of mental heallth nursing find a tool that is used extensively in therapy with patients. Future research could involve studing a different group of nurses who may be more task focused than mental health nurses.

Sector-Specific on-the-Job Training: Evidence from U.S. Data.

Using data from the National Longitudinal Survey of Youth (NLSY), we re-examine the effect of formal on-the-job training on mobility patterns of young American workers. By employing parametric duration models, we evaluate the economic impact of training on productive time with an employer. Confirming previous studies, we find a positive and statistically significant impact of formal on-the-job training on tenure with the employer providing the training. However, the expected net duration of the time spent in the training program is generally not significantly increased. We proceed to document and analyze intra-sectoral and cross-sectoral mobility patterns in order to infer whether training provides firm-specific, industry-specific, or general human capital. The econometric analysis rejects a sequential model of job separation in favor of a competing risks specification. We find significant evidence for the industry-specificity of training. The probability of sectoral mobility upon job separation decreases with training received in the current industry, whether with the last employer or previous employers, and employment attachment increases with on-the-job training. These results are robust to a number of variations on the base model.

An Extension to the Tactical Planning Model for a Job Shop: Continuous-Time Control

We develop an extension to the tactical planning model (TPM) for a job shop by the third author. The TPM is a discrete-time model in which all transitions occur at the start of each time period. The time period must be defined appropriately in order for the model to be meaningful. Each period must be short enough so that a job is unlikely to travel through more than one station in one period. At the same time, the time period needs to be long enough to justify the assumptions of continuous workflow and Markovian job movements. We build an extension to the TPM that overcomes this restriction of period sizing by permitting production control over shorter time intervals. We achieve this by deriving a continuous-time linear control rule for a single station. We then determine the first two moments of the production level and queue length for the workstation.

Grid job scheduling using Route with Genetic Algorithm support

In 2006 the Route load balancing algorithm was proposed and compared to other techniques aiming at optimizing the process allocation in grid environments. This algorithm schedules tasks of parallel applications considering computer neighborhoods (where the distance is defined by the network latency). Route presents good results for large environments, although there are cases where neighbors do not have an enough computational capacity nor communication system capable of serving the application. In those situations the Route migrates tasks until they stabilize in a grid area with enough resources. This migration may take long time what reduces the overall performance. In order to improve such stabilization time, this paper proposes RouteGA (Route with Genetic Algorithm support) which considers historical information on parallel application behavior and also the computer capacities and load to optimize the scheduling. This information is extracted by using monitors and summarized in a knowledge base used to quantify the occupation of tasks. Afterwards, such information is used to parameterize a genetic algorithm responsible for optimizing the task allocation. Results confirm that RouteGA outperforms the load balancing carried out by the original Route, which had previously outperformed others scheduling algorithms from literature.