Cost allocation of corporate IT-services

Cost allocation is an inescapable problem in nearly every organization and in nearly every facet of accounting. Within large corporations there are several different types of units, like profit-making business units and non-profit service units. In order to evaluate the performance of the business units and to fund the operations of service units, the expenses of service production need to be allocated to the business units benefiting from the services.The objective of this thesis was to find good and fair allocating factors for the costs of corporate wide IT services. In order to reach this objective, the cost allocation process was studied in general and an overview of cost structure was established. All possible cost driver candidates were mapped and their good and bad properties were weighed. The cost allocation problem was handled separately according to organizational division of corporate IT department: infrastructure, administrative systems, sales system and e-business. The emphasis was on two largest cost groups: infrastructure costs and sales system costs. As a result of the study an allocation model is presented. It contains categorization of the costs, selected cost drivers and cost distributions for the current year.

The Swiss reform of the allocation of tasks : The conventions-programs as a new partnership model for vertical cooperation ?

This research examines the impacts of the Swiss reform of the allocation of tasks which was accepted in 2004 and implemented in 2008 to "re-assign" the responsibilities between the federal government and the cantons. The public tasks were redistributed, according to the leading and fundamental principle of subsidiarity. Seven tasks came under exclusive federal responsibility; ten came under the control of the cantons; and twenty-two "common tasks" were allocated to both the Confederation and the cantons. For these common tasks it wasn't possible to separate the management and the implementation. In order to deal with nineteen of them, the reform introduced the conventions-programs (CPs), which are public law contracts signed by the Confederation with each canton. These CPs are generally valid for periods of four years (2008-11, 2012-15 and 2016-19, respectively). The third period is currently being prepared. By using the principal-agent theory I examine how contracts can improve political relations between a principal (Confederation) and an agent (canton). I also provide a first qualitative analysis by examining the impacts of these contracts on the vertical cooperation and on the implication of different actors by focusing my study on five CPs - protection of cultural heritage and conservation of historic monuments, encouragement of the integration of foreigners, economic development, protection against noise and protection of the nature and landscape - applied in five cantons, which represents twenty-five cases studies.

Success Factors of an Enterprise Resource Planning System

Työn tarkoituksena oli tutkia yrityksen eri yksiköiden toiminnaohjausjärjestelmiä sekä verrata niiden menestystekijöitä Adelakunin malliin tietojärjestelmien laatuulottuvuuksista. Siinä järjestelmän kokonaislaatu jaetaan liiketoiminnalliseen, tekniseen ja käyttäjän kokemaan laatuun. Tulosten perusteella oli myös tavoitteena kehittää kyseisen toiminnanojausjärjestelmän kehittämistä varten malli onnistumistekijöiden keskinäisestä riippuvuudesta. Tutkittavista järjestelmistä ja niiden käytöstä kerättiin tietoja käyttöönottoprojektien dokumentaatiosta, haastatteluin, kyselylomakkein ja järjestelmäanalyysein. Sekä loppukäyttäjät että yritysjohto olivat kyselyjen ja haastattelujen kohderyhmänä. Saatuja tietoja arvioitiin Adelakunin kolmiulotteisen tietojärjestelmän laatutekijämallin mukaisesti ja keskeisiä menestystekijöitä etsittiin. Tutkituissa tapauksissa tietojärjestelmien menestyksen taustalta löytyi alan kirjallisuuden kanssa yhtäpitäviä tekijöitä. Myös Adelakunin laatu-ulottuvuusmalli osoittautui validiksi tutkituissa tapauksissa. Keskeisten menestystekijöiden välisistä vuorovaikutussuhteista rakennettiin malli, jota voidaan hyödyntää kyseisen järjestelmän jatkokehityksessä.

A Reappraisal of the Allocation Puzzle through the Portfolio Approach

Paradoxically, high-growth, high-investment developing countries tend to experience capital outflows. This paper shows that this allocation puzzle can be explained simply by introducing uninsurable idiosyncratic investment risk in the neoclassical growth model with international trade in bonds, and by taking into account not only TFP catch-up, but also the capital wedge, that is, the distortions on the return to capital. The model fits the two following facts, documented on a sample of 67 countries between 1980 and 2003: (i) TFP growth is positively correlated with capital outflows in a sample including creditor countries; (ii) the long-run level of capital per efficient unit of labor is positively correlated with capital outflows. Consistently, we show that the capital flows predicted by the model are positively correlated with the actual ones in this sample once the capital wedge is accounted for. The fact that Asia dominates global imbalances can be explained by its relatively low capital wedge.

ASP-malli ja sen alustavien kohdesegmenttien määrittely. Case: Novo Group Oyj

Tutkielman tavoitteena oli selvittää ASP-, eli sovellusvuokrausmallin erityis-piirteitä sekä määrittää alustavat kohdesegmentit toiminnan-, talouden- ja henkilöstönohjausjärjestelmille ASP-ratkaisuna. Työ on kaksiosainen. Tutkimuksen teoreettisessa osassa keskitytään segmentoinnin teorioihin, tietojärjestelmien ulkoistamisen motiiveihin sekä etuihin ja haittoihin sekä ASP-malliin kokonaisuudessaan. Tutkimuksen empiiristä osuutta varten suoritettiin kvalitatiivinen tutkimus, joka koostui 20 haastattelusta 18 eri organisaatiossa. Haastateltavat olivat pääasiassa asiakasyritysten tietohallintopäällikköjä. Alustavat kohdesegmentit muodostettiin teoreettisessa osassa esitettyjen ASP-mallin erityispiirteiden sekä haastattelututkimuksesta saadun informaation perusteella. ASP on uusi malli tietojärjestelmien hankintaan. ASP on käsitteenä vain noin kolme vuotta vanha tutkielman tekohetkellä. Kyseessä on malli, jolle tutkimuslaitokset ovat tehneet lupaavia kasvuennusteita IT-markkinoilla. Markkinoiden kasvu ei ole kuitenkaan ollut ennusteiden mukaista. ASP-ratkaisuna hankittu tietojärjestelmä on kokonaisvaltainen ulkoistusmalli. Kaikki mahdollinen ASP-ratkaisuna hankittavaan järjestelmään tai sovellukseen liittyvä ulkoistetaan palveluntarjoajalle. Tutkimuksessa selvisi, että kiinnostusta mallia kohtaan on olemassa. Mallin edut nähdään suurempina kuin haitat. ASP-ratkaisun käyttöönotolla asiakasyritykselle mahdollistuu resurssien kohdentaminen ydinliiketoimintaan.

Peatlands and plantations in Sumatra, Indonesia : Complex realities for resource governance, rural development and climate change mitigation

Peatlands play a crucial role in Indonesia's economic development, and in its stated goal of reducing greenhouse gas emissions. Improved peatland management - including a national moratorium on the granting of any new conversion licenses - forms a cornerstone of Indonesia's climate change mitigation commitment. At the same time, rapid expansion of the plantation sector is driving wide-scale drainage and conversion of peat swamp ecosystems. The province of Riau, in central Sumatra, finds itself at the crossroads of these conflicting agendas. This essay presents a case study of three islands on Riau's east coast affected by industrial timber plantation concessions. It examines the divergent experiences, perceptions and responses of communities on the islands. A mix of dramatic protests, localised everyday actions and constructive dialogue has succeeded in delaying or perhaps halting one of the concessions, while negotiations and contestation with the other two continue. With the support of regional and national non-governmental organisations and local government, communities are pursuing alternative development strategies, including the cultivation of sago, which requires no peat drainage. While a powerful political economy of state and corporate actors shapes the contours of socio-environmental change, local social movements can alter trajectories of change, promoting incremental improvements and alternative pathways.

Hope as a Resource for Career Exploration : Examining Incremental and Cross-Lagged Effects

Hope is believed to be beneficial for vocational pursuits, but the question of how and why hope is related to pivotal career development variables remains largely unaddressed. In a series of three studies,we investigated the relationship between hope and career exploration. Study 1 examined at-risk adolescents (N = 228) in Switzerland and showed that hope explains variance in career exploration beyond the significant effects of generalized self-efficacy beliefs and perceived social support. Study 2 found the same result among a group (N=223) of first-year students at a Swiss university with a measure of state hope. Study 3 applied a one-year cross-lagged design with a diverse group of students (N = 266) at a German university to investigate the mutual effects of dispositional hope and career exploration over time. Although both variables were found to be related within and over time, we could not confirm lagged effects in either direction. The results suggest that hope is significantly correlated with career exploration because both are related to personality and social-contextual variables.

Lifetime and intergenerational fitness consequences of harmful male interactions for female lizards.

Male mating behaviors harmful to females have been described in a wide range of species. However, the direct and indirect fitness consequences of harmful male behaviors have been rarely quantified for females and their offspring, especially for long-lived organisms under natural conditions. Here, lifetime and intergenerational consequences of harmful male interactions were investigated in female common lizards (Lacerta vivipara) using field experiments. We exposed females to male harm by changing the population sex ratio from a normal female-biased to an experimental male-biased sex ratio during the first experimental year. Thereafter, females and their first generation of offspring were monitored during two additional years in a common garden with a female-biased sex ratio. We found strong immediate fitness costs and lower lifetime reproductive success in females subjected to increased male exposure. The immediate fitness costs were partly mitigated by direct compensatory responses after exposure to male excess, but not by indirect benefits through offspring growth, offspring survival, or mating success of offspring. These results support recent empirical findings showing that the direct costs of mating are not outweighed by indirect benefits.

Design and evaluation of learning algorithms for dynamic resource management in virtual networks

Network virtualisation is considerably gaining attentionas a solution to ossification of the Internet. However, thesuccess of network virtualisation will depend in part on how efficientlythe virtual networks utilise substrate network resources.In this paper, we propose a machine learning-based approachto virtual network resource management. We propose to modelthe substrate network as a decentralised system and introducea learning algorithm in each substrate node and substrate link,providing self-organization capabilities. We propose a multiagentlearning algorithm that carries out the substrate network resourcemanagement in a coordinated and decentralised way. The taskof these agents is to use evaluative feedback to learn an optimalpolicy so as to dynamically allocate network resources to virtualnodes and links. The agents ensure that while the virtual networkshave the resources they need at any given time, only the requiredresources are reserved for this purpose. Simulations show thatour dynamic approach significantly improves the virtual networkacceptance ratio and the maximum number of accepted virtualnetwork requests at any time while ensuring that virtual networkquality of service requirements such as packet drop rate andvirtual link delay are not affected.

The temporal dynamics of resource use by frugivorous birds: a network approach

Ecological network patterns are influenced by diverse processes that operate at different temporal rates. Here we analyzed whether the coupled effect of local abundance variation, seasonally phenotypic plastic responses, and species evolutionary adaptations might act in concert to shape network patterns. We studied the temporal variation in three interaction properties of bird species (number of interactions per species, interaction strength, and interaction asymmetry) in a temporal sequence of 28 plant frugivore interaction networks spanning two years in a Mediterranean shrubland community. Three main hypotheses dealing with the temporal variation of network properties were tested, examining the effects of abundance, switching behavior between alternative food resources, and morphological traits in determining consumer interaction patterns. Our results demonstrate that temporal variation in consumer interaction patterns is explained by short-term variation in resource and bird abundances and seasonal dietary switches between alternative resources (fleshy fruits and insects). Moreover, differences in beak morphology are associated with differences in switching behavior between resources, suggesting an important role of foraging adaptations in determining network patterns. We argue that beak shape adaptations might determine generalist and specialist feeding behaviors and thus the positions of consumer species within the network. Finally, we provide a preliminary framework to interpret phylogenetic signal in plant animal networks. Indeed, we show that the strength of the phylogenetic signal in networks depends on the relative importance of abundance, behavioral, and morphological variables. We show that these variables strongly differ in their phylogenetic signal. Consequently, we suggest that moderate and significant phylogenetic effects should be commonly observed in networks of species interactions. Read More: http://www.esajournals.org/doi/abs/10.1890/07-1939.1

Consequences of warming and resource quality on the stoichiometry and nutrient cycling of a stream shredder

As a result of climate change, streams are warming and their runoff has been decreasing in most temperate areas. These changes can affect consumers directly by increasing their metabolic rates and modifying their physiology and indirectly by changing the quality of the resources on which organisms depend. In this study, a common stream detritivore (Echinogammarus berilloni Catta) was reared at two temperatures (15 and 20°C) and fed Populus nigra L. leaves that had been conditioned either in an intermittent or permanent reach to evaluate the effects of resource quality and increased temperatures on detritivore performance, stoichiometry and nutrient cycling. The lower quality (i.e., lower protein, soluble carbohydrates and higher C:P and N:P ratios) of leaves conditioned in pools resulted in compensatory feeding and lower nutrient retention capacity by E. berilloni. This effect was especially marked for phosphorus, which was unexpected based on predictions of ecological stoichiometry. When individuals were fed pool-conditioned leaves at warmer temperatures, their growth rates were higher, but consumers exhibited less efficient assimilation and higher mortality. Furthermore, the shifts to lower C:P ratios and higher lipid concentrations in shredder body tissues suggest that structural molecules such as phospholipids are preserved over other energetic C-rich macromolecules such as carbohydrates. These effects on consumer physiology and metabolism were further translated into feces and excreta nutrient ratios. Overall, our results show that the effects of reduced leaf quality on detritivore nutrient retention were more severe at higher temperatures because the shredders were not able to offset their increased metabolism with increased consumption or more efficient digestion when fed pool-conditioned leaves. Consequently, the synergistic effects of impaired food quality and increased temperatures might not only affect the physiology and survival of detritivores but also extend to other trophic compartments through detritivore-mediated nutrient cycling.

Numerical Dominance of the Argentine Ant vs Native Ants and Consequences on Soil Resource Searching in Mediterranean Cork-Oak Forests (Hymenoptera: Formicidae)

This study is focused on the dominance exerted by the invasive Argentine ant over native ants in a coastal Mediterranean area. Theimpact of this invasive ant on native ant assemblages and its consequences on total ant biomass and on the intensity of habitat explorationwere evaluated. Foraging ants were observed and their trajectories recorded during 5-minute periods in two study zones, one invaded andthe other non-invaded. Ant species detected, ant worker abundance, ant biomass and the intensity of soil surface searching done by antswere compared between the two zones. The Argentine ant invasion provoked a drastic reduction of the ant species richness. Apparentlyonly one native ant species is able to coexist with the Argentine ant, the cryptic Plagiolepis pygmaea. Ant worker abundance was also modified after the invasion: the number of Argentine ant workers detected, which represented 92% of the invaded zone, was two times higher than the number of native ant workers detected in the non-invaded zone. The total ant biomass was inversely affected, becoming four times lower in the invaded zone highly dominated by Linepithema humile. The higher number of Argentine ant workers and their fast tempo of activity implied an alteration of the intensity of soil surface searching: scanning by the Argentine ants in the invaded zone was higher than that done by the native ants in the non-invaded zone, and the estimated time for a complete soil surface scan was 64 minutes in the invaded zone and 108 minutes in the non-invaded zone. Consequently, resources will be discovered faster by ants in the invaded zone than in the non-invaded zone. The increase of the mean temperature and the decrease of the relative humidity from May to August reduced the ant activity in the two study zones but this reduction was greater in the invaded zone