Transfer pricing as a means for motivating management of profit centers

The main objective of this study is to analyze the role and potential of transfer pricing as a means of management control in large organizations. The special emphasis is on analyzing the potential of transfer pricing when we are motivating the profit center managers. The research approach is theoretical and literature reviews include studies about profit center organizations, performance measurement and analysis, incentive systems, transfer pricing techniques and agency theory. Based on the analysis, it seems that transfer pricing is a suitable tool for controlling, motivating and managing profit center managers. This requires that the performance measurement can be done fairly and transfer prices are set using fair assumptions. The motivating effects of transfer pricing can be enhanced if the reward system is connected to performance measurement system. In synthesis there is presented effects of transfer pricing to profit center managers behavior. There is also presented opinion about fair transfer pricing policy.

Creating dynamic continuous improvement system for Larox Corporation

Today´s organizations must have the ability to react to rapid changes in the market. These rapid changes cause pressure to continuously find new efficient ways to organize work practices. Increased competition requires businesses to become more effective and to pay attention to quality of management and to make people to understand their work's impact on the final result. The fundamentals in continmuois improvement are systematic and agile tackling of indentified individual process constraints and the fact tha nothin finally improves without changes. Successful continuous improvement requires management commitment, education, implementation, measurement, recognition and regeneration. These ingredients form the foundation, both for breakthrough projects and small step ongoing improvement activities. One part of the organization's management system are the quality tools, which provide systematic methodologies for identifying problems, defining their root causes, finding solutions, gathering and sorting of data, supporting decision making and implementing the changes, and many other management tasks. Organizational change management includes processes and tools for managing the people in an organizational level change. These tools include a structured approach, which can be used for effective transition of organizations through change. When combined with the understanding of change management of individuals, these tools provide a framework for managing people in change,

Key performance indicators for supplier and assortement evaluation

Tutkimuksen tavoite oli selvittää suorituskyvyn mittaamista, mittareita ja niiden suunnittelua tukku- ja jakeluliiketoiminnassa. Kriittisten menestystekijöiden mittarit auttavat yritystä kohti yhteistä päämäärää. Kriittisten menestystekijöiden mittarit ovat usein yhdistetty strategiseen suunnitteluun ja implementointiin ja niillä on yhtäläisyyksiä monien strategisten työkalujen kun Balanced scorecardin kanssa. Tutkimus ongelma voidaan esittää kysymyksen muodossa. •Mitkä ovat Oriola KD:n pitkänaikavälin tavoitteita tukevat kriittisten menestystekijöiden mittarit (KPIs) toimittajan ja tuotevalikoiman mittaamisessa? Tutkimus on jaettu kirjalliseen ja empiiriseen osaan. Kirjallisuus katsaus käsittelee aikaisempaa tutkimusta strategian, toimitusketjun hallinnan, toimittajan arvioinnin ja erilaisten suorituskyvyn mittaamisjärjestelmien osalta. Empiirinen osuus etenee nykytila-analyysista ehdotettuihin kriittisten menestystekijöiden mittareihin, jotka ovat kehitetty kirjallisuudesta löydetyn mallin avulla. Tutkimuksen lopputuloksena ovat case yrityksen tarpeisiin kehitetyt kriittisten menestystekijöiden mittarit toimittajan ja tuotevalikoiman arvioinnissa.

Sales performance measurement and steering in a multinational company

The objective of the study is to find out how sales performance should be measured and how should sales be steered in a multinational company. The beginning of the study concentrates on the literature regarding sales, performance measurement, sales performance measurement, and sales steering. The empirical part of the study is a case study, in which the information was acquired from interviews with the key personnel of the company. The results of the interviews and the revealed problems were analyzed, and comparison for possible solutions was performed. When measuring sales performance, it is important to discover the specific needs and objectives for such a system. Specific needs should be highlighted in the design of the system. The system should be versatile and the structure of the system should be in line with the organizational structure. The role of the sales performance measurement system was seen to be important in helping sales steering. However, the importance of personal management and especially conversations were seen as really critical issue in the steering. Sales performance measurement could be based on the following perspectives: financial, market, customer, people, and future. That way the sales department could react to the environmental changes more rapidly.

MODELING A COMPUTER APPLICATION FOR MANAGEMENT OF MAINTENANCE ACTIVITIES OF UNPAVED ROADS

ABSTRACTThis study presents a contribution to the modeling of a computer application employing a method of serviceability performance for unpaved roads, aiming the management of maintenance/restoration activities of the primary surface layer. The proposed methodology consisted of field inspections during dry (April to September) and rainy (October to March) periods, during which objective evaluations were performed to survey of defects and their densities and degrees of severity. To aid the functional classification of analyzed road sections and the determination of the defect with major influence on the serviceability of these roads, the method of serviceability performance proposed by Silva (2009)was implemented in the Visual Basic for Applications (VBA) language in Microsoft Excel software. With the use of the computer application proposed it was possible to identify among the defects analyzed in field, through the index of serviceability of the sampling unit per defect type (ISUdef), which one had the greatest influence on determining the relative serviceability index per road section (IST). The results allow us to conclude that the computer application Road achieved satisfactory results, since the objective evaluation criteria applied to road sections denotes consistency regarding their serviceability.

Energetic analysis of landrace varieties and hybrids of corn produced in different technological levels of management

The aim of this study was to analyze, under the energetic point of view, the cultivation of corn in three management systems (low, medium and high-tech), using two landrace varieties ('Argentino' and 'BR da Várzea'), a double hybrid cultivar (SHS 4080) and a simple hybrid (IAC 8333). Five performance indicators were used: energy efficiency, liquid cultural energy, cultural efficiency, energy balance and productive energy efficiency. From the perspective of family farming, it was verified the largest social importance of the systems under low and medium levels of technology, due to the increase employment capacity of rural labor. The liquid cultural energy and energy balance were more favorable for the system under high technological level, unlike cultural efficiency and productive energy efficiency, which were significantly higher for medium and low technological levels. The variety 'Argentino' showed lower productive energy efficiency. The variety 'BR da Várzea', on the other hand, presented the potential to generate energy as much as the hybrids. In general, the biggest sustainability in the corn crop was achieved when the management system under medium and lower levels of technology were used.

Weed control under integrated nutrient management systems in faba bean (Vicia faba) production in Egypt

Two field experiments were conducted in two successive seasons, 2005/2006 and 2006/2007, to determine whether management can improve faba bean competitiveness with weeds, thus helping to achieve its yield potential. The experiment included five treatments, composed of organic and mineral fertilizers, alone and mixed at different rates, along with a control and six weed control treatments, including oxadiargyl, prometryn, hand hoeing treatments alone or mixed with the herbicides, and a nonweeded treatment (control).The herbicide treatments were not superior to the two hand-hoeing treatments. Using compost favored growth and yield of faba bean more than of weeds. Adding fertilizer also improved most yield parameters. Application of compost alone or combined with 50 or 100% of the recommended NPK rate improved faba bean growth in terms of net assimilation rate, specific leaf area, and leaf weight ratio as components of relative growth rate. This improvement in growth resulted in increase of seed yield, yield components and protein of faba bean. Faba bean yield performance improved under interactive fertilizer effects and weed control treatments as growth improved, as a result of nutrient release from fertilizers and weed control.

Financial controlling and management in recovered paper joint ventures

The objective of this Master’s thesis is to examine financial functions, controlling and management in joint ventures of Manufacturing Corporation Oyj Recovered Paper business area. This case study investigated the current situation of financial functions and find out causes that have led the situation. Current situation of financial functions in joint ventures is variable. The most of the companies is outsourced at least some tasks. However, narrow reporting and problems in reliability are the biggest lack of financial controlling and management. The result of study consists of two parts: short-term and long-term improvement. Short-term improvement includes selected solution to outsource all routine financial tasks to new outsourcing partner and improve financial functions. Long-term improvements aim to create better controlling and management system to joint ventures. It is formed corporate governance and performance measurement. In this study it developed new Balanced Scorecard (BSC) for recovered paper joint ventures. Dimensions of BSC are quality, delivery (time), price and financial controlling and management. Earlier researched are showed problems in success of joint venture relationships. Similar results are obtained in this study. In future research, suitable of developed Balanced Scorecard for other industries could be studied

Energy system contribution in a maximal incremental test: correlations with pacing and overall performance in a 10-km running trial

This study aimed to verify the association between the contribution of energy systems during an incremental exercise test (IET), pacing, and performance during a 10-km running time trial. Thirteen male recreational runners completed an incremental exercise test on a treadmill to determine the respiratory compensation point (RCP), maximal oxygen uptake (V˙O2max), peak treadmill speed (PTS), and energy systems contribution; and a 10-km running time trial (T10-km) to determine endurance performance. The fractions of the aerobic (WAER) and glycolytic (WGLYCOL) contributions were calculated for each stage based on the oxygen uptake and the oxygen energy equivalents derived by blood lactate accumulation, respectively. Total metabolic demand (WTOTAL) was the sum of these two energy systems. Endurance performance during the T10-km was moderately correlated with RCP, V˙O2maxand PTS (P<@0.05), and moderate-to-highly correlated with WAER, WGLYCOL, and WTOTAL (P<0.05). In addition, WAER, WGLYCOL, and WTOTAL were also significantly correlated with running speed in the middle (P<0.01) and final (P<0.01) sections of the T10-km. These findings suggest that the assessment of energy contribution during IET is potentially useful as an alternative variable in the evaluation of endurance runners, especially because of its relationship with specific parts of a long-distance race.

Marketing performance measurement in the marketing-finance interface

Marketing and finance are both facing challenges in the constantly changing business environment. Finance is challenged to change its role from cost control to value-adding business partner while marketing needs to be able to demonstrate its accountability so how it contributes to firm performance. Finance is the key partner for marketing to prove its impact by helping marketing to measure its actions. By doing so, finance can also emphasize its business partner role. There is not a lot of research conducted of the relationship between marketing and finance departments. The aim of this study is to investigate how the professional differences of marketing and finance and their forms of cooperation affect marketing performance measurement. Literature of marketing and finance disciplines, their cooperation, performance implications of their interface as well as the roles of marketing performance measurement, performance measurement system and measures were reviewed. This research was conducted as a qualitative case study among senior management of marketing and finance in the sporting goods company. The data collected through semi-structured interviews, participant observation and secondary data was described and classified and connections were made. The results of the study show that the nature of marketing and finance disciplines has many effects on their cooperation and performance measurement. Due to the ambiguous nature of marketing, measuring its performance is still seen as a challenge but digitalization is helping the measurement. It was indicated that marketing and finance professionals need to have different skillsets in order to perform their roles effectively and thus cooperation is needed. Marketing performance needs to be measured with both financial and nonfinancial measures. Both marketing and finance interviewees highlighted the importance of marketing measures over financial measures. Measuring marketing performance comprehensively is seen as a challenge since marketing and finance cooperation is still shaped by the cost control and budget management roles, rather than performance measurement. We recognized three constraints affecting this cooperation and performance measurement: people, time and software. If marketing and finance would develop deeper cooperation, they could create comprehensive performance measurement system that improves organizational performance.

Condition physique, performance motrice, comportements et fonctions cognitives chez les enfants ayant un trouble du déficit de l’attention avec hyperactivité

Cette thèse poursuit un double objectif. D’une part, mesurer et situer le niveau de la condition physique, de la performance motrice et de la participation aux activités physiques chez des enfants ayant un TDAH. D’autre part, apprécier l’impact d’un programme structuré en activité physique sur la condition physique, la performance motrice, certains comportements cibles ainsi que sur les fonctions cognitives propres à ces enfants. Pour vérifier l’atteinte de ces objectifs, trois études expérimentales ont été complétées et ont fait l’objet d’articles soumis pour publications. Dans le premier article, on évalue la condition physique et la performance motrice chez des enfants ayant un TDAH prenant ou non de la médication. Les résultats obtenus démontrent que la condition physique, comprenant ici des variables reliées à la composition corporelle, l’endurance musculaire et la flexibilité de ces enfants, ne diffèrent pas de celle des membres d’un groupe témoin. Seul l’indice de masse corporelle est significativement moins élevé chez les enfants ayant un TDAH prenant de la médication. Aucune différence n’est observée entre les groupes en ce qui a trait à la capacité aérobie telle que mesurée lors d’une épreuve de tapis roulant. Par contre, lorsqu’évaluée à partir d’un test navette, la performance aérobie de tous les participants est significativement moins élevée, d’où l’importance du choix de l’instrument de mesure. Finalement, les enfants ayant un TDAH ont significativement plus de problèmes de motricité globale que les enfants du groupe témoin. Ces difficultés sont particulièrement importantes pour la locomotion. Dans le cadre d’un programme d’activités physiques structurées et supervisées, le deuxième article porte, d’une part, sur l’évaluation de l’intensité de la participation aux exercices proposés chez des enfants ayant un TDAH. D’autre part, l’impact potentiel de facteurs comme les problèmes de poids et la présence de difficultés motrices sont également pris en considération. Les résultats obtenus suggèrent que ces enfants atteignent une intensité et une durée d’exercice qui ne diffèrent pas de celles des enfants du groupe témoin. Quant aux enfants qui ont un problème de poids ou des difficultés motrices, l’intensité et la durée de leur participation ne diffèrent pas de celles des participants témoins. Sur la base des données obtenues, les enfants ayant un TDAH peuvent parvenir à un degré de participation aux exercices qui permet de bénéficier des bienfaits de la pratique d’activités physiques. Le troisième article traite de l’impact potentiel d’un programme d’activités physiques sur la condition physique, la performance motrice, certains comportements ainsi que sur les fonctions cognitives des enfants ayant un TDAH. Sur la base des résultats obtenus, il est possible de faire valoir que la participation à un tel programme permet d’améliorer les capacités musculaires, les habiletés motrices, certains comportements observés par les parents et les enseignants ainsi que la capacité d’attention. Cela pourrait produire un impact significatif dans l’adaptation fonctionnelle de ces jeunes. Ces résultats soulignent le besoin de continuer la recherche dans les domaines de l’activité physique et du TDAH. La discussion générale présente les liens existants entre les manuscrits en fonction du modèle de l’engagement dans les activités physiques. Le déficit de la motricité globale ainsi que l’impact clinique potentiel de l’activité physique dans le traitement du TDAH sont les deux axes de recherche qui semblent le plus propices à des travaux futurs.

STUDY OF INFLUENCE OF SAFETY ENGINEERING AND MANAGEMENT PRACTICES IN SELECTED INDUSTRIES IN KERALA

In the twentieth century, as technology grew with it. This resulted in collective efforts and thinking in the direction of controlling work related hazards and accidents. Thus, safety management developed and became an important part of industrial management. While considerable research has been reported on the topic of safety management in industries from various parts of the world, there is scarcity of literature from India. It is logical to think that a clear understanding of the critical safety management practices and their relationships with accident rates and management system certifications would help in the development and implementation of safety management systems. In the first phase of research, a set of six critical safety management practices has been identified based on a thorough review of the prescriptive, practitioner, conceptual and empirical literature. An instrument for measuring the level of practice of these safety conduction a survey using questionnaire in chemical/process industry. The instrument has been empirically validated using Confirmatory Factor Analysis (CFA) approach. As the second step. Predictive validity of safety management practices and the relationship between safety management practices and self-reported accident rates and management system certifications have been investigated using ANOVA. Results of the ANOVA tests show that there is significant difference in the identified safety management practices and the determinants of safety performance have been investigated using Multiple Regression Analysis. The inter-relationships between safety management practices, determinants of safety performance and components of safety performance have been investigated with the help of structural equation modeling. Further investigations into engineering and construction industries reveal that safety climate factors are not stable across industries. However, some factors are found to be common in industries irrespective of the type of industry. This study identifies the critical safety management practices in major accident hazard chemical/process industry from the perspective of employees and the findings empirically support the necessity for obtaining safety specific management system certifications

User Profile Management and Selection in Context-Aware Service Platforms for Networks Beyond 3G

In recent years, progress in the area of mobile telecommunications has changed our way of life, in the private as well as the business domain. Mobile and wireless networks have ever increasing bit rates, mobile network operators provide more and more services, and at the same time costs for the usage of mobile services and bit rates are decreasing. However, mobile services today still lack functions that seamlessly integrate into users’ everyday life. That is, service attributes such as context-awareness and personalisation are often either proprietary, limited or not available at all. In order to overcome this deficiency, telecommunications companies are heavily engaged in the research and development of service platforms for networks beyond 3G for the provisioning of innovative mobile services. These service platforms are to support such service attributes. Service platforms are to provide basic service-independent functions such as billing, identity management, context management, user profile management, etc. Instead of developing own solutions, developers of end-user services such as innovative messaging services or location-based services can utilise the platform-side functions for their own purposes. In doing so, the platform-side support for such functions takes away complexity, development time and development costs from service developers. Context-awareness and personalisation are two of the most important aspects of service platforms in telecommunications environments. The combination of context-awareness and personalisation features can also be described as situation-dependent personalisation of services. The support for this feature requires several processing steps. The focus of this doctoral thesis is on the processing step, in which the user’s current context is matched against situation-dependent user preferences to find the matching user preferences for the current user’s situation. However, to achieve this, a user profile management system and corresponding functionality is required. These parts are also covered by this thesis. Altogether, this thesis provides the following contributions: The first part of the contribution is mainly architecture-oriented. First and foremost, we provide a user profile management system that addresses the specific requirements of service platforms in telecommunications environments. In particular, the user profile management system has to deal with situation-specific user preferences and with user information for various services. In order to structure the user information, we also propose a user profile structure and the corresponding user profile ontology as part of an ontology infrastructure in a service platform. The second part of the contribution is the selection mechanism for finding matching situation-dependent user preferences for the personalisation of services. This functionality is provided as a sub-module of the user profile management system. Contrary to existing solutions, our selection mechanism is based on ontology reasoning. This mechanism is evaluated in terms of runtime performance and in terms of supported functionality compared to other approaches. The results of the evaluation show the benefits and the drawbacks of ontology modelling and ontology reasoning in practical applications.

More than irrigation - The Balinese Subak system as a unique form of cooperative water resource management in Indonesia

For over 1,000 years, the Balinese have developed a unique system of democratic and sustainable water irrigation. It has shaped the cultural landscapes of Bali and enables local communities to manage the ecology of terraced rice fields at the scale of whole watersheds. The Subak system has made the Balinese the most productive rice growers in Indonesia and ensures a high level of food sovereignty for a dense population on the volcanic island. The Subak system provides a vibrant example of a diverse, ecologically sustainable, economically productive and democratic water management system that is also characterized by its nonreliance on fossil fuel derivatives or heavy machinery. In 2012, UNESCO has recognized five rice terraces and their water temples as World Heritage site and supports its conservation and protection. However, the fragile Subak system is threatened for its complexity and interconnectedness by new agricultural practices and increasing tourism on the island.