Intern kontroll: En fallstudie på Trafikverket

Internal control is something that’s grown more important for enterprises to keep in mind. The community is increasingly affected by the IT-development which demands a bigger degree of security. Enterprises needs to make sure that their systems are up to date and secure enough to keep it safe from unauthorized to take part of sensitive information. Internal control can exist in a major part of the work. If an enterprise have a goal for no harm or serious injury at work, internal control is necessary to reach that goal. The purpose for this essay is to examine how five different departments of Trafikverket practices internal control. How internal control is described. How the guidance from the managements is described and how it reaches the rest of the enterprise. This will lead to a proposal of improvement of the internal control at Trafikverket. We focus our frame of reference on the COSO-model and its five components. The components included in the COSO-model are control environment, risk valuation, control activities, information and communication and monitoring. The essay is a case-study of Trafikverket. We have chosen a qualitative method and interviewed five respondents from the different departments on Trafikverket. The respondents we interviewed works with internal control in their everyday work or have a god insight in the subject. We used a semi structured interview guide with questions based on the COSO framework. The results from our study shows that it exist big variations between how the departments work with internal control. It emerged that there are new guidelines for how the work should be done. This makes it necessary with education to implement the new ways to work. How the departments use the COSO-model varies. Some of them have incorporated the model in their new ways to work others have never heard of it. The conclusion of our study shows that the COSO-model and it´s components contribute to a functioning internal control. Implementing the components is important and the most important feature to good internal control is the corporate management. Education within the enterprise is the most effective way to inform the staff about the model and to implement it.

Secure Web Service Clients on Mobile Devices

Enterprise apps on mobile devices typically need to communicate with other system components by consuming web services. Since most of the current mobile device platforms (such as Android) do not provide built-in features for consuming SOAP services, extensions have to be designed. Additionally in order to accommodate the typical enhanced security requirements of enterprise apps, it is important to be able to deal with SOAP web service security extensions on client side. In this article we show that neither the built-in SOAP capabilities for Android web service clients are sufficient for enterprise apps nor are the necessary security features supported by the platform as is. After discussing different existing extensions making Android devices SOAP capable we explain why none of them is really satisfactory in an enterprise context. Then we present our own solution which accommodates not only SOAP but also the WS-Security features on top of SOAP. Our solution heavily relies on code generation in order to keep the flexibility benefits of SOAP on one hand while still keeping the development effort manageable for software development. Our approach provides a good foundation for the implementation of other SOAP extensions apart from security on the Android platform as well. In addition our solution based on the gSOAP framework may be used for other mobile platforms in a similar manner.

Mesenchymal stromal cells (MSCs) and colorectal cancer - a troublesome twosome for the anti-tumour immune response?

The tumour microenvironment (TME) is an important factor in determining the growth and metastasis of colorectal cancer, and can aid tumours by both establishing an immunosuppressive milieu, allowing the tumour avoid immune clearance, and by hampering the efficacy of various therapeutic regimens. The tumour microenvironment is composed of many cell types including tumour, stromal, endothelial and immune cell populations. It is widely accepted that cells present in the TME acquire distinct functional phenotypes that promote tumorigenesis. One such cell type is the mesenchymal stromal cell (MSC). Evidence suggests that MSCs exert effects in the colorectal tumour microenvironment including the promotion of angiogenesis, invasion and metastasis. MSCs immunomodulatory capacity may represent another largely unexplored central feature of MSCs tumour promoting capacity. There is considerable evidence to suggest that MSCs and their secreted factors can influence the innate and adaptive immune responses. MSC-immune cell interactions can skew the proliferation and functional activity of T-cells, dendritic cells, natural killer cells and macrophages, which could favour tumour growth and enable tumours to evade immune cell clearance. A better understanding of the interactions between the malignant cancer cell and stromal components of the TME is key to the development of more specific and efficacious therapies for colorectal cancer. Here, we review and explore MSC- mediated mechanisms of suppressing anti-tumour immune responses in the colon tumour microenvironment. Elucidation of the precise mechanism of immunomodulation exerted by tumour-educated MSCs is critical to inhibiting immunosuppression and immune evasion established by the TME, thus providing an opportunity for targeted and efficacious immunotherapy for colorectal cancer growth and metastasis.

Conceção de um sistema informático de gestão do pessoal do ISCED – Cabinda

Com um aumento significativo dos dados nos setores empresariais, urge a necessidade de criar formas de facilitar o seu tratamento para um ganho do tempo na execução das atividades, garantindo uma maior eficiência dos sistemas e também proporcionando a maximização do lucro às empresas, quando for esse o caso. O sucesso de uma empresa depende bastante dos seus recursos humanos e estes, constituem o seu “instrumento” mais importante. É (ou seria) das pessoas que a empresa define ações estratégicas, constituindo ganhos de diversas naturezas (de conhecimento, de marca, económicas ou financeiras). O objetivo principal desta dissertação é permitir que a instituição universitária ISCED – Cabinda se adapte ao potencial digital pelo recurso às tecnologias de informação e comunicação, no contexto da sua gestão de Recursos Humanos. Em consequência, a instituição beneficiará com a maior facilidade e rapidez do acesso à informação e a facilidade na atualização dos dados do sistema. Uma vez automatizado, o sistema poderá facilitar o acesso aos dados a fim de responder a uma determinada necessidade que possa existir, independentemente de estar prevista ou não (tornando o sistema mais flexível e adaptável a novas realidades). Com uma Base de dados, far-se-á o cadastro dos dados dos funcionários da instituição fazendo assim evoluir a gestão de Recursos Humanos e proporcionando a busca de informação relativa a um determinado funcionário de uma forma fácil, rápida, precisa, fiável e coerente. Recorrendo ao desenvolvimento de uma aplicação móvel baseada na arquitetura cliente-servidor, as operações de consultas (adicionar, modificar, eliminar), ficam facilitadas e permitem ainda uma maior exploração de dados. A apresentação de uma aplicação móvel para a consulta no âmbito da gestão de Recursos Humanos é complementada com uma agenda de trabalhos a serem desenvolvidos para garantir a proposta de um sistema de gestão de Recursos Humanos para o ISCED.

On the new Kenyan sovereign wealth fund

Sovereign wealth funds (SWFs) have been established in several countries to manage the revenues arising from exhaustible natural resources. SWFs allow consumption to be spread between generations, and between periods of high and low natural resource prices. In this paper the arguments for and against establishing an SWF in Kenya are considered. A first section considers the argument that Kenya is too poor to allocate oil revenues to such a fund. A second section discusses the principles underlying such a fund. A final section concludes by considering the steps that are being taken to establish a Kenyan SWF.

Identiteetin- ja käyttöoikeuksien hallinnan kustannus- ja tulosvaikutukset

Tämän tutkimuksen päätavoitteena oli luoda laskentamalli identiteetin- ja käyttöoikeuksien hallintajärjestelmien kustannus- ja tulosvaikutuksista. Mallin tarkoitus oli toimia järjestelmätoimittajien apuvälineenä, jolla mahdolliset asiakkaat voidaan paremmin vakuuttaa järjestelmän kustannushyödyistä myyntitilanteessa. Vastaavia kustannusvaikutuksia mittaavia malleja on rakennettu hyvin vähän, ja tässä tutkimuksessa rakennettu malli eroaa niistä sekä järjestelmätoimittajan työkustannusten että tietoturvariskien huomioimisen osalta. Laskentamallin toimivuuden todentamiseksi syntynyttä laskentamallia testattiin kahdessa yrityksessä, joiden käytössä on keskitetty identiteetinhallintajärjestelmä. Testaus suoritettiin syöttämällä yrityksen tiedot laskentamalliin ja vertaamalla mallin antamia tuloksia yrityksen havaitsemiin kustannusvaikutuksiin. Sekä kirjallisuuskatsauksen että laskentamallin testaamisen perusteella voidaan todeta, että identiteetinhallintaprosessin merkittävimmät kustannustekijät ovat identiteettien luomiseen ja muutoksiin kuluva työaika sekä näiden toimintojen aiheuttama työntekijän tehokkuuden laskeminen prosessin aikana. Tutkimuksen perusteella keskitettyjen identiteetinhallintajärjestelmien avulla on mahdollista saavuttaa merkittäviä kustannussäästöjä identiteetinhallintaprosessin toiminnoista, lisenssikustannuksista sekä IT-palvelukustannuksista. Kaikki kustannussäästöt eivät kuitenkaan ole konkreettisia, vaan liittyvät esimerkiksi työtehokkuuden nousemiseen järjestelmän ansiosta. Kustannusvaikutusten lisäksi identiteetinhallintajärjestelmät tarjoavat muita hyötyjä, joiden rahallisen arvon laskeminen on erittäin haastavaa. Laskentamallin käytön haasteina ovatkin konkreettisten ja epäsuorien kustannussäästöjen tunnistaminen ja arvottaminen sekä investoinnin kokonaishyötyjen arvioinnin vaikeus.

Fundamental Modes of Operation for Mass Customization

The concept of Mass Customization (MC) - producing customised goods for a mass market - has received considerable attention in the research literature in recent years. However the literature is limited in providing an understanding of the content of MC strategies (the organizational structures, process technologies, etc., that are best in a particular environment) and the process of MC strategies (the sub-strategy that an enterprise should select and how they should go about implementing an MC strategy). In this paper six published classification schemes of relevance to Mass Customization are reviewed. The classification schemes are applied to five case studies of enterprises operating in an MC environment. The limitations of the schemes are analysed and their failure to distinguish key characteristics is highlighted. Analysis of the findings leads to the development of a taxonomy of operational modes for MC. Five fundamental modes of operation for Mass Customization are identified. These modes are described and justified and their application is illustrated by contrasting the information requirements of two modes. The potential of these modes to provide the foundations for detailed configurations models is discussed.

Performance Energética no contexto do sistema LEED

Com o aumento constante de procura de recursos naturais por parte dos vários setores da sociedade é urgente encontrar soluções para reduzir o seu consumo sem se travar a expansão demográfica que se tem vindo a sentir nos grandes centros urbanos. É através da implementação de medidas de sustentabilidade e pelo aumento da eficiência de utilização desses recursos que se tem vindo a combater esta tendência cada vez maior de consumismo global, sendo isto apenas possível com a implementação de ferramentas tecnológicas avançadas que permitem estabelecer limites ao considerado eficiente e premiando, em termos financeiros e de imagem de marketing, as entidades que o alcancem. O LEED é um sistema de certificação de sustentabilidade voluntário de edifícios residenciais e comerciais que estabelece métricas de comparação de parâmetros indicadores de consumos energéticos, hídricos e de materiais em todo o ciclo de vida do edifício e que tem vindo a ganhar destaque em crescendo a nível mundial. Esta dissertação teve como objetivo comparar a performance de consumo energético no âmbito do sistema LEED com a do sistema de certificação energética de edifícios nacional (SCE) de um grande edifício de serviços, estabelecendo um paralelismo de semelhanças e diferenças entre os dois e de avaliar os efeitos de potenciais medidas de eficiência energética e seus efeitos nas classificações de mérito obtidas em cada sistema. Os resultados obtidos na simulação que permitiu avaliar a performance foi muito satisfatório, tendo sido aproveitado pela empresa para efeitos de certificação LEED do edifício em estudo.

Factors that drive Female Entrepreneurship in Armenia

Entrepreneurs play a key role in any economy. Entrepreneurship includes creativity, innovation, risk taking, planning and management and is described as transferring ideas into action. Female entrepreneurship, in particular, is considered an important tool in enabling female empowerment and emancipation. In the light of recent world events, this has become a crucial area to study and understand, especially with respect to motivations, obstacles, constraints and consequences of female entrepreneurship. Having the previous framework in attention, this thesis focuses on female entrepreneurship in a developing country - Armenia – and proposes a conceptual framework of the phenomenon. A joint cooperation between the World Bank and the European Bank for Reconstruction and Development allowed to conduct an enterprise survey in the country and from that survey a microeconomic dataset was released and applied in this research study. A logistic regression econometric method is applied to the dataset to identify and measure the relationship between female entrepreneurship and several factors such as the location, size, legal status, market and obstacles faced by Armenian firms. The study concludes that women entrepreneurs in Armenia share many common features and obstacles with their male counterparts. Moreover, gender of the top managers, the firm’s location, size, main market type, the number of competitors and full-time employees, the adoption of new marketing methods, the access to land, the tax administration system and an inadequately educated workforce are found to be statistical significant factors in the explanation of female entrepreneurship in Armenia.

Applying Platform Design to Improve Product-Service Systems Collaborative Development

Part 3: Product-Service Systems

Plano de negócios Pharma SPA

A promoção de um espírito empreendedor e de inovação é uma necessidade primordial para o crescimento económico, sustentado na criação de empresas inovadoras. Este trabalho de projecto consiste na elaboração de um plano de negócios para a criação de um empreendimento, que propõe uma nova abordagem estratégica ao sector parafarmacêutico. A Pharma Spa pretende promover o negócio de uma forma inovadora, através da diversificação e complementaridade da actividade da parafarmácia, com a prestação de serviços da área da saúde e bem-estar, integrando uma clínica e um Spa. Este conceito de negócio segue uma estratégia de Marketing Lateral e aposta nas relações com o cliente, promovendo o Marketing Experiencial. O plano de negócios apresentado, permite aferir que a Pharma Spa apresenta viabilidade económico-financeira, sendo interessante a sua concretização, pelo que podemos inferir que estamos na presença de um projecto com elevado potencial de sucesso. ABSTRACT; The promotion of an entrepreneurial and innovative spirit is a primordial necessity for economic growth, supported by the creation of innovative companies. This project consists in the elaboration of a business plan to create an enterprise, which considers a new strategical vision to the parapharmaceutical sector. The Pharma Spa pretends to promote the business in an innovative way, through the diversification and complementing of the parapharmacy activity, with the services rendering in the health area and well-being, integrating a clinic and a Spa. This business concept follows a strategy of “Lateral Marketing” and increment the relations with the customer, promoting the “Experiential Marketing”. The business plan presented, allows concluding that the Pharma Spa presents economical and financial viability, which his implementation is interesting, and we can assess that we are in the presence of a project with high potential of success.

Arquitectura e turismo

Dissertação para obtenção do grau de Mestre em Arquitetura, apresentada na Universidade de Lisboa - Faculdade de Arquitetura.

Community pharmacists’ understanding, attitudes, practice and perceived barriers related to providing pharmaceutical care: a questionnaire-based survey in Macao

Purpose: To explore the knowledge, attitudes, practice and perceived barriers of community pharmacists regarding provision of pharmaceutical care as well as provide recommendations on how to advance the service during the early stage of development in Macao. Methods: A questionnaire comprising 10 items was used to collect respondents’ demographic information and to evaluate their understanding of pharmaceutical care, attitude towards service provision, current practice and perceived barriers. Descriptive and comparative analysis of the results was conducted. Results: While 95 % of the participating pharmacists agreed that patients’ health was their primary responsibility, only 57 % believed that they can provide better pharmaceutical care in the future. The majority spent most of their work time counselling patients (90 %) and checking prescription (70 %). Only a small portion monitored adverse drug reaction and drug compliance (44 %), engaged in health screening or drug safety promotion (20 %) or maintained patient medication records (4 %). Insufficient communication with physicians (90 %), lack of time (79 %) and lack of physical space at the pharmacy (76 %) were considered the most significant barriers. Conclusion: A suboptimal level of pharmaceutical care is provided by pharmacists in Macao. Considering the barriers identified and integrating other country experiences, establishing an enabling atmosphere using policy and regulatory measures is the fundamental element for advancing pharmaceutical care by community pharmacists.

Uma análise da influência do viés de otimismo no julgamento de probabilidades de ativos e passivos contingentes

Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2016.

Desafios e perspectivas para institucionalização do monitoramento e avaliação no âmbito da gestão do Sistema Único de Saúde

Tese (doutorado)—Universidade de Brasília, Faculdade de Ciências da Saúde, Programa de Pós-Graduação em Ciências da Saúde, 2016.