994 resultados para job-order costing
Resumo:
The incorporation of the Spanish university system into the European Higher Education Areahas brought about a series of adaptations. Among the recommendations is the inclusion ofan external training period in a company, which has resulted in significant changes in thedegree syllabus in order to balance the theoretical and practical education required by thestudents. This new framework has been legally confirmed by the Spanish Government and, inthe case of the University of Barcelona, by the publication of internal guidelines. Takingadvantage of this new opportunity to adapt the Pharmacy degree to real-world problems inindustry, the Dean’s team of the Faculty of Pharmacy, with the support of the Facultyadministrative staff and the Students Advisory Service, have assumed the challenge ofincluding a new subject in the syllabus entitled Training in Companies.In parallel, a new activity has been set up to ensure that the students choose the mostsuitable company department/job for them and to help them pass the company interview.Under the name of Passport to a Profession, a series of ten explanatory talks has beenscheduled every academic year. These talks deal with a broad range of topics aimed atproviding the students with the basic tools they will need to make the most of a companytraining period and to make headway in the professional world when they finish theirdegree. In addition, three Faculty of Pharmacy-Pharmaceutical company workshops and tworound-table conferences have been held in the last two years in order to bring the universityand industry together. Notably, the project to provide students with company training isexpanding on an international level, with two to three undergraduate students contractedevery year by a United Kingdom-based multinational pharmaceutical company.The statistical data of the whole process has been analysed for a more in-depthunderstanding of the activity and to improve the programme.
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Job satisfaction has been a frequently studied concept in organizational behavior. Past research has shown that trust in top management is an important factor influencing job satisfaction. To date, little attention has been paid to safety climate perceptions as a possible predictor of job satisfaction. In our study we investigated the direct and interactive effects of trust in top management and individual-level perceptions of safety climate in predicting job satisfaction. The findings of this study point to the importance of positive perceptions of safety climate on employees' job satisfaction when trust in top management is low.
Resumo:
Toimintolaskennasta on tehty runsaasti tutkimuksia suuriin teollisuusyrityksiin, mutta pienille palveluyrityksille tehtyjä toimintolaskennan julkaistuja tutkimuksia on vähän. Tämän tutkimuksen tavoitteena oli tutkia toimintolaskennan soveltuvuutta pienen kiinteistönhuoltoyrityksen kustannuslaskentaan sekä rakentaa alustava toimintolaskentaan pohjautuva asiakas-kustannusten laskentamalli ja testata luotua mallia työaikaseurannan avulla. Tutkimuksen teoriaosassa on perehdytty toimintolaskennan kehitysvaiheisiin ja nykytilaan sekä kuvattu toimintolaskentaprosessin eteneminen käyttöönoton valmistelusta aina laskentatietojen hyväksikäyttöön saakka. Tutkimuksen empiriaosuus etenee edellä mainittuun teoriaan pohjautuen. Teoria- ja empiriaosuuden perusteella voidaan todeta, että kuukausi ei ole riittävän pitkä aika kattavaan seurantaan kiinteistönhuollon toiminnoista, koska vuodenaikojen vaihtelu aiheuttaa suuria muutoksia tehtäviin toimintoihin. Rakennetun laskentamallin ja toteutetun seurannan tulosten perusteella voidaan siitä huolimatta todeta, että toimintolaskentaan pohjautuva kustannusten laskentamalli tuottaa lisäarvoa kiinteistönhuollon asiakaskustannusten määrittelyssä.
Resumo:
Le syndrome douloureux fémoro-patellaire (SDFP) est l'une des causes les plus fréquentes de douleur antérieure du genou chez l'adolescent et l'adulte. De par son étiologie complexe, multifactorielle et encore mal comprise, sa prise en charge est un important challenge pour le praticien. Le diagnostic se fait principalement sur l'anamnèse et l'examen clinique du genou mais aussi de l'ensemble du membre inférieur, pouvant parfois nécessiter la réalisation d'une imagerie. Le traitement est dans la grande majorité des cas conservateur, principalement axé sur la rééducation avec de la physiothérapie ciblée et personnalisée. Le traitement chirurgical est réservé aux cas présentant une anomalie structurelle causale. Patellofemoral pain syndrome (PFPS) is one of the most frequent cause of anterior knee pain in adolescents and adults. Due to its complex etiology, which is multifactorial and still poorly understood, its management is a major challenge for the practitioner. The diagnosis is made primarily on the history and clinical examination of the knee, but also of the entire lower limb, which may sometimes require the completion of imaging. The treatment is mostly conservative, focussing on rehabilitation with targeted and personalized therapy. Surgical treatment is reserved for cases with a causal structural lesion.
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Stochastic learning processes for a specific feature detector are studied. This technique is applied to nonsmooth multilayer neural networks requested to perform a discrimination task of order 3 based on the ssT-block¿ssC-block problem. Our system proves to be capable of achieving perfect generalization, after presenting finite numbers of examples, by undergoing a phase transition. The corresponding annealed theory, which involves the Ising model under external field, shows good agreement with Monte Carlo simulations.
Resumo:
The profound crisis that has affected the Spanish economy since mid - 2008 has been characterized by significant job losses and a marked rise in the country´s unemployment rate. However, unemployment has had a differential impact on different population groups. Compared to native, immigrant workers have experienced higher rates of job loss. Against this backdrop, this paper examines the differences between immigrants and natives (distinguished by gender) in terms of their probability of suffering job loss in the downturn of late 2008 and 2009. Our results indicate that the higher rate of job loss among female immigrant workers can be fully explained by their lower endowment of human capital. By contrast, human capital endowment and over-representation in certain occupations, sectors and regions in which the crisis had greatest impact do not appear to be the only reason for the penalty suffered by immigrant males in terms of their chances of losing their job in the downturn.
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The expansion of flexible work experienced since the 1980s in developed economies is consistent with a more generic trend towards organizational flexibility, which many authors see as essential in order to compete in the dynamic global environment (Volberda, 1998). From this point of view, the changing demands of the environment have forced organizations to seek the ability to adapt rapidly and effectively as a means to be successful or even to survive. In the quest for flexibility, every area of the organization has been scrutinized in order to render it as ¿agile¿ as possible. In the human resources arena, this analysis has led to the definition of diverse ¿flexible working practices¿ (FWP) that describe a wide range of employment practices, which differ from the traditional full-time job with a fixed salary and a permanent contract. These practices have been described using other terms, such as ¿alternative¿ (Polivka, 1996; Powell & Mainiero, 1999), ¿non-standard¿ (Kalleberg, 2000), or ¿atypical¿ (De Grip, Hoevenberg, &m Willems, 1997), which coincide in denoting their divergence from the most traditional forms of employment. This article will show that quite different practices have been embraced by the common term ¿flexible working practices.¿ Subsequently, the results of empirical research regarding the implications for organizational performance of a number of flexible practices will be commented on.
Resumo:
Työn tavoitteena on sisäisen palveluyksikön prosessikuvauksien kautta kehittää nykyistä toimintaa, laskea tuotettujen palveluiden yksikkökustannuksia ja arvioida palkitsemisen vaikutusta sisäisten tukipalveluiden tuottamisen tehostamiseen Nurmijärven kunnassa. Toimintolaskennalla saadaan aikaiseksi tuotetuille palveluille kustannukset ja tuotehinnoittelu. Tällä saadaan aikaan lähes aiheuttamisperiaatteen mukainen kustannusten kohdistaminen. Lisäksi työssä arvioidaan kustannusten kautta saavutettavaa toiminnan tehokkuutta. Työssä haastateltiin yksikön henkilökuntaa, minkä tuloksena saatiin toiminnasta prosessikuvaukset. Toimintolaskennassa tiedot kerättiin eri järjestelmistä ja yksikössä mitattiin työtehtävien hoitoon käytettyä aikaa. Kannusteiden vaikutuksista järjestettiin kolmen organisaation tietotekniikkayksiköiden henkilökunnalle kysely sekä yksikön esimiehet haastateltiin. Haastattelun avulla selvitettiin palkitsemisen nykytilannetta ja tulevaisuuden kehittämismahdollisuuksia. Tuloksena saatiin tukipalveluhinnasto, jolla toteutettiin sisäisten kustannusten kohdistaminen organisaatiossa. Tukipalveluprosessien kuvaamisen tuloksena saatiin toimenpide-ehdotuksia toteutukseen ja lisäkehittämishankkeita. Työntekijöiden kannustekyselyn tuloksena rahapalkitsemisen lisäksi nousi esiin esimiehen antaman palautteen arvostus sekä oman osaamisen kehittäminen.
Resumo:
The objective of this master’s thesis was to develop a model for mobile subscription acquisition cost, SAC, and mobile subscription retention cost, SRC, by applying activity-based cost accounting principles. The thesis was conducted as a case study for a telecommunication company operating on the Finnish telecommunication market. In addition to activity-based cost accounting there were other theories studied and applied in order to establish a theory framework for this thesis. The concepts of acquisition and retention were explored in a broader context with the concepts of customer satisfaction, loyalty and profitability and eventually customer relationship management to understand the background and meaning of the theme of this thesis. The utilization of SAC and SRC information is discussed through the theories of decision making and activity-based management. Also, the present state and future needs of SAC and SRC information usage at the case company as well as the functions of the company were examined by interviewing some members of the company personnel. With the help of these theories and methods it was aimed at finding out both the theory-based and practical factors which affect the structure of the model. During the thesis study it was confirmed that the existing SAC and SRC model of the case company should be used as the basis in developing the activity-based model. As a result the indirect costs of the old model were transformed into activities and the direct costs were continued to be allocated directly to acquisition of new subscriptions and retention of old subscriptions. The refined model will enable managing the subscription acquisition, retention and the related costs better through the activity information. During the interviews it was found out that the SAC and SRC information is also used in performance measurement and operational and strategic planning. SAC and SRC are not fully absorbed costs and it was concluded that the model serves best as a source of indicative cost information. This thesis does not include calculating costs. Instead, the refined model together with both the theory-based and interview findings concerning the utilization of the information produced by the model will serve as a framework for the possible future development aiming at completing the model.
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Using microdata, we analyse the determinants of firm relocation and conventional outsourcing decisions as a way to reduce employment. The results for a sample of 32 countries show the relevance of factors not considered previously in the literature. Firms that are below average in quality or innovation have a higher propensity to externalise part of their production through outsourcing, while lower relative profitability and longer time to market for new products each imply a higher probability of relocation.
Resumo:
Las investigaciones centradas en el análisisde buenas prácticas de inclusión laboral depersonas con discapacidad demuestran laimportancia de la formación previa, y específicamente la recibida en la etapa de secundaria. El objetivo de este artículo es presentar los resultados de una investigación sobre las características básicas de la formación laboralque reciben los jóvenes con discapacidadintelectual en la ESO. En el primer apartado se realiza una aproximación al papel de la educación secundaria en el desarrollo del rollaboral desde una óptica inclusiva. A continuación, se presenta la investigación realizada con el objeto de obtener datos sobre la adecuación de la formación socio-laboral que se realiza en la ESO (objetivos, método y resultados). Por último se plantean las orientaciones dirigidas a mejorar las oportunidades futuras de inclusión laboral desde el sistema educativo
Resumo:
In this work we present the formulas for the calculation of exact three-center electron sharing indices (3c-ESI) and introduce two new approximate expressions for correlated wave functions. The 3c-ESI uses the third-order density, the diagonal of the third-order reduced density matrix, but the approximations suggested in this work only involve natural orbitals and occupancies. In addition, the first calculations of 3c-ESI using Valdemoro's, Nakatsuji's and Mazziotti's approximation for the third-order reduced density matrix are also presented for comparison. Our results on a test set of molecules, including 32 3c-ESI values, prove that the new approximation based on the cubic root of natural occupancies performs the best, yielding absolute errors below 0.07 and an average absolute error of 0.015. Furthemore, this approximation seems to be rather insensitive to the amount of electron correlation present in the system. This newly developed methodology provides a computational inexpensive method to calculate 3c-ESI from correlated wave functions and opens new avenues to approximate high-order reduced density matrices in other contexts, such as the contracted Schrödinger equation and the anti-Hermitian contracted Schrödinger equation