Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

Guided portfolio writing as a scaffold for reflective learning in in-service contexts: a case study

Language is widely recognized as an inescapable mediating tool for professional learning, and with this text we want to contribute to a better understanding of the particular role that guided writing can play in in-service professional reflective learning. We analysed one pre-school teacher’s written portfolio, the construction of which was guided to scaffold deep thinking about (and the transference of theory into) practice during participation in an in-service program about language education. Our case study shows that the writing process sustained robust learning about professional knowing, doing and learning itself: The teacher elaborated an integrative ethical understanding of the discussed theory, fully experienced newly informed practices and assessed her own learning by using theory to confront her previous knowledge and practices. Throughout the portfolio, the learning stance revealed by her voice varied accordingly. The study illustrates the potential of guided writing to scaffold reflective learning in in-service contexts.

Development of an historical landscape photography database to support landscape change analysis in the Northeast of Portugal

Repeat photography is an efficient, effective and useful method to identify trends of changes in the landscapes. It was used to illustrate long-term changes occurring in the landscapes. In the Northeast of Portugal, landscapes changes is currently driven mostly by agriculture abandonment and agriculture and energy policy. However, there is a need to monitoring changes in the region using a multitemporal and multiscale approach. This project aimed to establish an online repository of oblique digital photography from the region to be used to register the condition of the landscape as recorded in historical and contemporary photography over time as well as to support qualitative and quantitative assessment of change in the landscape using repeat photography techniques and methods. It involved the development of a relational database and a series of web-based services using PHP: Hypertext Preprocessor language, and the development of an interface, with Joomla, of pictures uploading and downloading by users. The repository will make possible to upload, store, search by location, theme, or date, display, and download pictures for Northeastern Portugal. The website service is devoted to help researchers to obtain quickly the photographs needed to apply RP through a developed search engine. It can be accessed at: http://esa.ipb.pt/digitalandscape/.

Pre-service home economics teachers’ attitudes on selected aspects of practical teaching

This paper presents the results of a study conducted among pre-service home economics teachers from the Faculty of Education of the University of Ljubljana with different levels of practical experience in teaching. The pre-service Home Economics teachers in the 3rd year of their studies had just completed their first class of teaching experience in contrast to the pre-service teachers from the 4th year of their faculty studies, who had conducted more teaching lessons. The results showed that the 4th-year pre-service teachers had fewer doubts and problems concerning the planning and conducting of a lesson. They also statistically significantly agreed that they are sufficiently prepared to teach than the 3rd-year pre-service teachers are. The results showed that the majority of the pre-service teachers agreed that the feedback from their colleagues was helpful for their professional development. The results suggest the importance of practical teaching experience in the context of professional development and the intention to continue a career in education. However, the results also revealed some critical points in the teacher’s development of competency. The results suggest problems related to the application of theoretical knowledge on the children’s development in practice and pro problems related to classroom management in specific situations. (DIPF/Orig.)

The dynamics of professions and development of new roles in public services organizations: the case of modern matrons in the English NHS

This study contributes to research examining how professional autonomy and hierarchy impacts upon the implementation of policy designed to improve the quality of public services delivery through the introduction of new managerial roles. It is based on an empirical examination of a new role for nurses – modern matrons – who are expected by policy-makers to drive organizational change aimed at tackling health care acquired infections (HCAI) in the National Health Service (NHS) within England. First, we show that the changing role of nurses associated with their ongoing professionalization limits the influence of modern matrons over their own ranks in tackling HCAI. Second, the influence of modern matrons over doctors is limited. Third, government policy itself appears inconsistent in its support for the role of modern matrons. The attempts of modern matrons to tackle HCAI appear more effective where infection control activity is situated in professional practice and where modern matrons integrate aspirations for improved infection control within mainstream audit mechanisms in a health care organization.

Building an Ontology of Product/Service-Systems: Using a Maritime Case Study to Elicit Classifications and Characteristics

Part 4: Transition Towards Product-Service Systems

Sensitization to indoor aeroallergens in children who attended the Allergy Service of the “Dr. José Eleuterio González” University Hospital of Monterrey, Mexico

Background: Indoor aeroallergens are the main cause of sensitization in children and represent a risk factor for the development of allergic diseases. Objective: Identify the major indoor aeroallergens most often sensitized to pediatric patients treated at the Allergy Service at the “Dr. José Eleuterio González” University Hospital of Monterrey Methods: We performed an observational and descriptive study where we reviewed reports of positive skin tests to the following common indoor aeroallergens: Dermatophagoides farinae (D. farinae), Dermatophagoides pteronyssinus (D. pteronyssinus), Canis familiaris (C. familiaris), Felis domesticus (F. domesticus), Blattella germanica (B. germanica) and Periplaneta americana (P. americana), found in patients under 16 years with symptoms of allergy, during the period of 2011-2012. Results: We performed 439 skin tests to aeroallergens in pediatric patients. Of these, 57.6% were male and 42.4% were female. Mean age was 6.3 years. The age groups were under 3 years: 17.8%, 3-5 years: 35%, 6-12 years: 36%, and 13-16 years: 11.2%. The main diagnoses were: allergic rhinitis (71.8%), asthma (16.6%), and atopic dermatitis (4.3%). In 57.9% of the cases, they had at least one positive skin test to any aeroallergen. The rate of sensitization to speciic aeroallergens was: D. Pteronyssinus 49.0%, D. farinae 44.6%, B. germanica 13.9%, P. Americana 10.9%, F. domesticus 10.7%, and C. familiaris 5.9%. Conclusion: Indoor aeroallergen sensitization can occur early in life, although it was more frequent in the preschooler and elementary school group. Dust house mites were the most commom cause of allergic sensitization.

Development of the Andalusian Registry of Patients Receiving Community Case Management, for the follow-up of people with complex chronic diseases.

Background: Complex chronic diseases are a challenge for the current configuration of Health services. Case management is a service frequently provided for people with chronic conditions and despite its effectiveness in many outcomes, such as mortality or readmissions, uncertainty remains about the most effective form of team organization, structures, and the nature of the interventions. Many processes and outcomes of case management for people with complex chronic conditions cannot be addressed with the information provided by electronic clinical records. Registries are frequently used to deal with this weakness. The aim of this study was to generate a registry-based information system of patients receiving case management to identify their clinical characteristics, their context of care, events identified during their follow-up, interventions developed by case managers, and services used. Methods and design: The study was divided into three phases, covering the detection of information needs, the design and its implementation in the healthcare system, using literature review and expert consensus methods to select variables that would be included in the registry. Objective: To describe the essential characteristics of the provision of ca re lo people who receive case management (structure, process and outcomes), with special emphasis on those with complex chronic diseases. Study population: Patients from any District of Primary Care, who initiate the utilization of case management services, to avoid information bias that may occur when including subjects who have already been received the service, and whose outcomes and characteristics could not be properly collected. Results: A total of 102 variables representing structure, processes and outcomes of case management were selected for their inclusion in the registry after the consensus phase. Total sample was composed of 427 patients, of which 211 (49.4%) were women and 216 (50.6%) were men. The average functional level (Barthel lndex) was 36.18 (SD 29.02), cognitive function (Pfeiffer) showed an average of 4.37 {SD 6.57), Chat1son Comorbidity lndex, obtained a mean of 3.03 (SD 2.7) and Social Support (Duke lndex) was 34.2 % (SD 17.57). More than half of patients include in the Registry, correspond lo immobilized or transitional care for patients discharged from hospital (66.5 %). The patient's educational level was low or very low (50.4%). Caregivers overstrain (Caregiver stress index), obtained an average value of 6.09% (SD 3.53). Only 1.2 % of patients had declared their advanced directives, 58.6 had not defined the tutelage and the vast majority lived at home 98.8 %. Regarding the major events recorded at RANGE Registry, 25.8 % of the selected patients died in the first three months, 8.2 % suffered a hospital admission at least once time, 2.3%, two times, and 1.2% three times, 7.5% suffered a fall, 8.7% had pressure ulcer, 4.7% had problems with medication, and 3.3 % were institutionalized. Stroke is the more prevalent health problem recorded (25.1%), followed by hypertension (11.1%) and COPD (11.1%). Patients registered by NCMs had as main processes diabetes (16.8%) and dementia (11.3 %). The most frequent nursing diagnoses referred to the self-care deficit in various activities of daily living. Regarding to nursing interventions, described by the Nursing Intervention Classification (NIC), dementia management is the most used intervention, followed by mutual goal setting, caregiver and emotional support. Conclusions: The patient profile who receive case management services is a chronic complex patient with severe dependence, cognitive impairment, normal social support, low educational level, health problems such as stroke, hypertension or COPD, diabetes or dementia, and has an informal caregiver. At the first follow up, mortality was 19.2%, and a discrete rate of readmissions and falls.

Work, Professional Development And Teaching Commitment: Deconstructing Meanings

The paper we present is part of the research project "The professional identity of teacher studies", that we are development for last 3 years. The third phase of this research put the focus on the experience of job placement of novel teachers, graduated no more than 5 years. We work with focal groups and professional experience and teacher education accounts of teachers implied in this research. Also, for any teachers, we do biographical interviews to deepen on processes of construction of professional identity. In this paper we present the Ana Belen History, a female teacher of pre-school education with an experience of 4 years in school, working in a urban school with students in risk of exclusion. This school have a educative project, commitment with the neighbourhood, joint with the community and other social groups. Ana Belen story, from professional perspective, is linked with the social politic and educational commitment of this school. Our interest is focused in the comprehension of professional identity that Ana Belen has gone forging along her personal story and how her education and job placement has contributed for it. Also we are interested in knowing how early professional experiences have influenced in her professional development as teacher. Specifically we ask ourselves about what influence have for her professional identity, that her career starts in this particular school. In consequence, this paper leads us to question the current teacher education model. In particular we are interested on the kind of professional experience that have place and, so, the kinds of commitments that enables. We understand that frameworks in which professional education and experience have place are relevant to enable more or less transformer understandings about teaching. From conceptual perspective this paper adopts a socio-critical point of view (Gergen, 1985; Kincheloe, 2001; Wenger, 1988, etc.). We understand that teaching has to be analysing according work contexts and personal stories of teachers, because we face processes historical and collective building. Teaching is the result of action of their actors, over time, and in specific stage. So, with this research we intend to break with the old gap between pre and in-service education. We think that both of them are part of the same process and are formed according similar logical; although scenes change. We understand that they are part of a continuous process in which is giving sense to different and complex settings where teaching profession is built, but they are not differenced and independent stages. The teacher work, so, is subject to particular conditions, generated from such different fields as institutional, corporative, cultural, social, political, moral, etc. It displays a kaleidoscopic view on space, time, context, ... These are the axis in which the teaching is formed, from the complexity and heterogeneity. How this complexity is articulated results in different ways to face the teacher work, according different personal and professional stories. The teacher acts with subjects in instituted contexts from relationships he has with them, which gives a situated and contingent character. But, these contexts are strongly structured and ruled according centralized and generalized positions; which is, at the very least, paradoxical. Possibly, from our point of view, same of the crisis of teaching have to explain from this paradoxical perspective and the conflict, which characterize this job (Rivas, Leite y Cortés, 2011)

Public service motivation in public and nonprofit service providers: The cases of Belarus and Poland

The work motivation construct is central to the theory and practice of many social science disciplines. Yet, due to the novelty of validated measures appropriate for a deep cross-national comparison, studies that contrast different administrative regimes remain scarce. This study represents an initial empirical effort to validate the Public Service Motivation (PSM) instrument proposed by Kim and colleagues (2013) in a previously unstudied context. The two former communist countries analyzed in this dissertation—Belarus and Poland—followed diametrically opposite development strategies: a fully decentralized administrative regime in Poland and a highly centralized regime in Belarus. The employees (n = 677) of public and nonprofit organizations in the border regions of Podlaskie Wojewodstwo (Poland) and Hrodna Voblasc (Belarus) are the subjects of study. ^ Confirmatory factor analysis revealed three dimensions of public service motivation in the two regions: compassion, self-sacrifice, and attraction to public service. The statistical models tested in this dissertation suggest that nonprofit sector employees exhibit higher levels of PSM than their public sector counterparts. Nonprofit sector employees also reveal a similar set of values and work attitudes across the countries. Thus, the study concludes that in terms of PSM, employees of nonprofit organizations constitute a homogenous group that exists atop the administrative regimes. ^ However, the findings propose significant differences between public sector agencies across the two countries. Contrary to expectations, data suggest that organization centralization in Poland is equal to—or for some items even higher than—that of Belarus. We can conclude that the absence of administrative decentralization of service provision in a country does not necessarily undermine decentralized practices within organizations. Further analysis reveals strong correlations between organization centralization and PSM for the Polish sample. Meanwhile, in Belarus, correlations between organization centralization items and PSM are weak and mostly insignificant. ^ The analysis indicates other factors beyond organization centralization that significantly impact PSM in both sectors. PSM of the employees in the studied region is highly correlated with their participation in religious practices, political parties, or labor unions as well as location of their organization in a capital and type of social service provided.^

SurfScholar an advising service to attract international students to get entire academic degrees in Portugal’s most dynamic Surf-City: Lisbon.

The following text is a business plan for SurfScholar - an advising service to attract international students to get entire academic degrees in Portugal’s most dynamic Surf-City: Lisbon. SurfScholar is presented as a viable business concept with environmental, economic and socio-cultural sustainability as guiding principles. For a variety of reasons, Lisbon is becoming an increasingly popular destination for international student mobility. Additionally, Lisbon and its surrounding coastal areas have been experiencing a recent boom in surf related tourism. The text goes into detail about how SurfScholar combines educational tourism and surf tourism by promoting Lisbon as the perfect destination to be both an international student and a surf tourist. To test the market interest in this concept, a simple website was created with a call-toaction. With minimal marketing, SurfScholar received a robust amount of interest from people around the world. SurfScholar’s mission to is to be at the forefront of linking educational tourism and surf tourism and to explore Portugal’s potential as the premier global destination for this new niche segment of tourism. SurfScholar’s business plan is formatted in accordance with the United States Agency for International Development’s, Sustainable Tourism Enterprise Development: A Business Planning Approach, (Humke & Hilbrunner, n.d).

Quality improvement within nonprofit social service providers

As a relatively new phenomenon in 2009, Swedish nonprofit social service providers proposed quality improvement as a way to reduce mistakes, use resources more effectively and meet the needs and expectations of clients in a better way. Although similar experiences have been studied in health care, the transfer of quality improvement to nonprofit social services gives a possibility for more knowledge on what enables, and constrains, systematic quality improvement in this specific context. This thesis is based on five years of supporting quality improvement in the Swedish nonprofit welfare sector. Specifically, it builds knowledge on which active mechanisms and enabling or constraining structures exist for nonprofit social service quality improvement. By studying quality improvement projects that have been conducted in the development program Forum for Values, critical cases and broad overviews are found valuable. These cases have resulted in four papers on quality improvement in nonprofit social services. The papers include: critical cases from a nursing home for elderly and a daycare for disabled children (Paper I); a critical case from a sheltered housing (Paper II); an overview of performance measurements in 127 quality improvement projects (Paper III); and an analytical model of how improvement policy and practice are bridged by intermediaries (Paper IV). In this thesis, enabled or constrained events and activities related to Deming's system of profound knowledge are identified from the papers and elaborated upon. As a basis for transforming practice into continuous improvement, profound knowledge includes the four knowledge domains: appreciation of a system, theory of knowledge, understanding of variation and psychology of change. From a realist perspective, the identified events are seen as enabled or constrained by mechanisms and underlying regularities, or structures, in the context of nonprofit social services. The emerging mechanisms found in this thesis are: describing and reflecting upon project relations; forming and testing a theory of action; collecting and displaying measurable results over time; and engaging and participating in a development program. The structures that enable these mechanisms are: connecting projects to shared values such as client needs; local ownership of what should be measured; and translating quality improvement into a single practice. Constraining structures identified are: a lack of generalizable scientific knowledge and inappropriate or missing infrastructure for measurements. Reflecting upon the emergent structures of nonprofit social services, the role of political macro structures, reflective practice, competence in statistical methods and areas of expertise becomes important. From this discussion and the findings some hypotheses for future work can be formulated. First, the identified mechanisms and structures form a framework that helps explain why intended actions of quality improvement occur or not. This frameworkcan be part of formulating a program theory of quality improvement in nonprofit social services. With this theory, quality improvement can be evaluated, reflected upon and further developed in future interventions. Second,new quality improvement interventions can be reproduced more regularly by active work with known enablers and constraints from this program theory. This means that long-lasting interventions can be performed and studied in a second generation of improvement efforts. Third, if organizations integrate quality improvement as a part of their everyday practice they also develop context-specific knowledge about their services. This context-specific knowledge can be adopted and further developed through dedicated management and understanding of variation. Thus, if enabling structures are invoked and constraining structures handled, systematic quality improvement could be one way to integrate generalizable scientific knowledge as part of an evidence-creating practice.

Análisis del sector del food service a partir del modelo de competitividad de Michael Porter para determinar la viabilidad de incursión de la empresa Bakery Service Foods

Las Mipymes son un componente fundamental para el desarrollo económico y social de cualquier país, en especial de un país como Colombia en donde representan el 99,9% de las empresas actualmente constituidas, concentrando el 81% de los empleados a nivel nacional (Fedesarrollo, 2013). Aunque juegan un papel protagónico en la economía colombiana, las Mipymes aún deben recorrer un camino extenso para poder explotar todo el potencial con el que cuentan, puesto que presentan un alto índice de mortandad empresarial en los primeros años de funcionamiento, esto evidenciado en los resultados del estudio GEM (Global Entrepreneurship Monitor, 2009) en donde se encontró que sólo el 12,61% de los negocios lograron superar los 42 meses de permanencia en el mercado (El País, 2010) principalmente a causa de la ausencia de una planeación estratégica de largo plazo que les permita a los negocios emprendedores del país alcanzar la competitividad. Si bien es cierto que crear empresa es relativamente sencillo, son múltiples los retos tanto internos como externos que deben enfrentar las organizaciones para poder alcanzar una etapa de madurez empresarial, sobre todo en los primeros años de funcionamiento que son los más críticos y decisivos para el futuro de cualquier empresa, es por esto que se hace indispensable emplear estrategias que les permitan ser sostenibles a largo plazo, en un entorno altamente competitivo por empresas tanto nacionales como internacionales, siendo este uno de los propósitos fundamentales al que deberían apostar los empresarios colombianos para crear un impacto positivo en la sociedad y aportar a la competitividad nacional. Bakery Service Foods, es una empresa dedicada a la comercialización y distribución de insumos de panadería con sede en el barrio Carvajal en la ciudad de Bogotá. Desde su constitución, el 29 de diciembre de 2008, la empresa ha buscado posicionarse en un mercado en donde tanto empresas grandes como Grasco, Grupo Team, Sigra, Duquesa, Conaceites, Alvarado, Aceites Finos; así como microempresas sin infraestructura ni solidez económica, componen un entorno altamente competitivo y hacinado que representa un desafío para una pequeña empresa familiar que no cuenta con un músculo financiero significativo. Por otra parte, Bakery Service Foods a traviesa por un período de alta incertidumbre debido a que el proveedor que representa el 85% de las ventas de los productos a los cuales representan, FANAGRA S.A, atraviesa por una completa reestructuración debido a la venta de dicha empresa a una multinacional suiza. Esta situación representa un alto riesgo para la compañía y exige que se emprendan acciones oportunas que les permitan reducir la alta dependencia en un único proveedor. Teniendo en cuenta que una de las ambiciones desde la fundación de la compañía ha sido incursionar y ser una empresa competitiva en el mercado de Food Service, que perdure en el tiempo, ¿Qué tan viable es diversificar el portafolio de la empresa Bakery Service Foods (BSF) en el mercado Food Service? Con este proyecto se busca diseñar una propuesta de diversificación de portafolio para la empresa Bakery Service Foods (BSF) analizando el mercado Food Service, por medio del modelo de Ventaja Competitiva de Michael Porter; lo anterior, con el propósito de que la empresa se consolide en este mercado como un aliado estratégico para sus clientes y representados, y con un modelo de negocio sostenible a largo plazo. Finalmente, se espera que a través de la propuesta de mejora para Bakery Service Foods, se afiancen los conocimientos administrativos obtenidos durante el pregrado en Administración de Empresas, aplicando satisfactoriamente las herramientas, metodologías y bases conceptuales adquiridas, para enriquecer el proceso de aprendizaje profesional y aportar valor a una empresa colombiana desde el mercado de Food Service.

Interoperability Challenges in Internet of Things Systems: a Service-Oriented Computing Approach

Internet of Things systems are pervasive systems evolved from cyber-physical to large-scale systems. Due to the number of technologies involved, software development involves several integration challenges. Among them, the ones preventing proper integration are those related to the system heterogeneity, and thus addressing interoperability issues. From a software engineering perspective, developers mostly experience the lack of interoperability in the two phases of software development: programming and deployment. On the one hand, modern software tends to be distributed in several components, each adopting its most-appropriate technology stack, pushing programmers to code in a protocol- and data-agnostic way. On the other hand, each software component should run in the most appropriate execution environment and, as a result, system architects strive to automate the deployment in distributed infrastructures. This dissertation aims to improve the development process by introducing proper tools to handle certain aspects of the system heterogeneity. Our effort focuses on three of these aspects and, for each one of those, we propose a tool addressing the underlying challenge. The first tool aims to handle heterogeneity at the transport and application protocol level, the second to manage different data formats, while the third to obtain optimal deployment. To realize the tools, we adopted a linguistic approach, i.e.\ we provided specific linguistic abstractions that help developers to increase the expressive power of the programming language they use, writing better solutions in more straightforward ways. To validate the approach, we implemented use cases to show that the tools can be used in practice and that they help to achieve the expected level of interoperability. In conclusion, to move a step towards the realization of an integrated Internet of Things ecosystem, we target programmers and architects and propose them to use the presented tools to ease the software development process.

Design and Development of Network Monitoring Strategies in P4-enabled Programmable Switches

Network monitoring is of paramount importance for effective network management: it allows to constantly observe the network’s behavior to ensure it is working as intended and can trigger both automated and manual remediation procedures in case of failures and anomalies. The concept of SDN decouples the control logic from legacy network infrastructure to perform centralized control on multiple switches in the network, and in this context, the responsibility of switches is only to forward packets according to the flow control instructions provided by controller. However, as current SDN switches only expose simple per-port and per-flow counters, the controller has to do almost all the processing to determine the network state, which causes significant communication overhead and excessive latency for monitoring purposes. The absence of programmability in the data plane of SDN prompted the advent of programmable switches, which allow developers to customize the data-plane pipeline and implement novel programs operating directly in the switches. This means that we can offload certain monitoring tasks to programmable data planes, to perform fine-grained monitoring even at very high packet processing speeds. Given the central importance of network monitoring exploiting programmable data planes, the goal of this thesis is to enable a wide range of monitoring tasks in programmable switches, with a specific focus on the ones equipped with programmable ASICs. Indeed, most network monitoring solutions available in literature do not take computational and memory constraints of programmable switches into due account, preventing, de facto, their successful implementation in commodity switches. This claims that network monitoring tasks can be executed in programmable switches. Our evaluations show that the contributions in this thesis could be used by network administrators as well as network security engineers, to better understand the network status depending on different monitoring metrics, and thus prevent network infrastructure and service outages.