Rullaavaan budjetointiin siirtymisen ongelmat ja mahdollisuudet

Perinteinen budjetointi on saanut osakseen runsaasti kritiikkiä yritysjohdolta ja taloushallinnon ammattilaisilta. Sen ei enää koeta toimivan yrityksen talouden tehokkaana ohjaajana, vaan se koetaan hankalana ja kalliina prosessina ja vanhentuneena tietona jo valmistuessaan. Yritykset ovatkin viime vuosina pyrkineet löytämään vaihtoehtoisia tapoja viestittää yrityksen taloudellisia tavoitteita organisaatiolle ja luoda hyvä perusta motivoinnille ja palkitsemiselle. Vaihtoehdoksi on esitettyrullaavaa budjettia. Tämän tutkimuksen tavoitteena on vertailla rullaavaa budjettia perinteiselle vuosibudjetoinnille vaihtoehtoisena budjetointimenetelmänä. Tutkimus on toteutettu kvalitatiivisena tutkimuksena perehtyen alan tutkimukseen ja kirjallisuuteen, sekä tutkimalla teollista toimintaa harjoittavan suomalaisenyhtiön kokemuksia näistä molemmista budjetointimenetelmistä. Tutkimuksen tuloksia voidaan käyttää esitutkimuksena silloin, kun yritys haluaa harkita vaihtoehtoja vuosibudjetoinnille. Johtopäätöksenä voidaan todeta, että rullaava budjetointi voi korvata vuosibudjetin. Rullaavan budjetin lisäksi yritys tarvitsee sekä laadullisia että määrällisiä mittareita varmistaakseen liiketoiminnan oikean suunnan. Näitä mittaristoja voidaan käyttää myös henkilöstön palkitsemisen perustana.Perinteisen budjetin valvontafunktion korvaaminen on haasteellista. Tavoitteenasetanta ja motivointi ovat myös perinteisen budjetin funktioita. Vaihtoehdoksi on esitetty selkeiden toimintaperiaatteiden ja - rajoitteiden määrittäminen ja alemman johdon ja henkilöstön valtaistaminen.

Texture and mechanical properties evolution of a deep drawing medium carbon steel during cold rolling and subsequent recrystallization

Medium carbon steels are mostly used for simple applications; however, new applications have been developed for which good sheet metal formability is required. These types of steels have an inherent low formability. A medium-carbon hot-rolled SAE 1050 steel was selected for this study. It has been cold rolled with thickness reductions varying between 7 and 80%. The samples obtained were used to evaluate the strain hardening curve. For samples with a 50 and 80% thickness reduction, an annealing heat treatment was performed to achieve recrystallization. The material was characterized in the ""as-received"", cold rolled and annealed conditions using several methods: optical metallography, X-ray diffraction (texture), Vickers hardness, and tensile testing. For large thickness reductions, the SAE 1050 steel presented low elongation, less than 2%, and yield strength (YS) and tensile strength (TS) around 1400 MPa. Texture in the ""as-received"" condition showed strong components on the {001} plane, in the < 100 >, < 210 > and (110) directions. After cold rolling, the texture did not present any significant changes for small thickness reductions, however. It changed completely for large ones, where gamma, < 111 >//ND, alpha, < 110 > HRD, and gamma prime, < 223 >//ND, fibres were strengthened. After annealing, the microstructure of the SAE 1050 steel was characterized by recrystallized ferrite and globular cementite. There was little change in the alpha fibre for the 50% reduction, whereas for the 80% reduction, its intensity increased. Both gamma and gamma prime fibres vanished upon annealing for 50 and 80% reductions alike. (c) 2008 Elsevier B.V. All rights reserved.

Medium carbon steel deep drawing: A study on the evolution of mechanical properties, texture and simulations, from cold rolling to the end product

Medium carbon steels are mostly used for simple applications; nevertheless new applications have been developed for which good sheet formability is required. This class of steels has an inherent low formability. A medium carbon hot rolled SAE 1050 steel has been selected for this study. It has been cold rolled with reductions in the 7-80% range. Samples have been used to assess the cold work hardening curve. For samples with a 50 and 80% thickness reduction, an annealing heat treatment has been performed to obtain recrystallization. The material has been characterized in the ""as received"", cold rolled and annealed conditions, using several methods: optical microscopy, X-ray diffraction (texture), Vickers hardness and tensile testing. The 50% cold rolled and recrystallized material has been further studied in terms of sheet metal formability and texture evolution during the actual stamping of a steel toecap that has been used to validate the finite element simulations. (C) 2008 Elsevier B.V. All rights reserved.

Effect of rolling on the residual stresses and magnetic properties of a 0.5% Si electrical steel

Cold-rolled (0-19% of reduction) 0.5% Si electrical steel sheets were studied in detail, including macro and micro residual stress measurements, crystallographic texture, dc-hysteresis curves and iron losses. Even for the smallest deformation, losses increase significantly, with large increase of the hysteresis losses, whereas the anomalous losses reduce slightly. The residual microstresses are similar to 150-350 MPa, whereas residual macrostresses are compressive, similar to 50 MPa. The large increase of the hysteresis losses is attributed to the residual microstresses. The dislocation density estimated by X-ray diffraction is in reasonable agreement with that predicted from the Sablik et al. model for effect of plastic deformation on hysteresis. The intensity of the texture fibers {1 1 1}< u v w > and < 110 >//RD (RD = rolling direction) increases with the reduction. (C) 2008 Elsevier B.V. All rights reserved.

Adequacy of Cold Rolling Models to Upgrade Set-up Generation Systems

This paper presents two strategies for the upgrade of set-up generation systems for tandem cold mills. Even though these mills have been modernized mainly due to quality requests, their upgrades may be made intending to replace pre-calculated reference tables. In this case, Bryant and Osborn mill model without adaptive technique is proposed. As a more demanding modernization, Bland and Ford model including adaptation is recommended, although it requires a more complex computational hardware. Advantages and disadvantages of these two systems are compared and discussed and experimental results obtained from an industrial cold mill are shown.

Demand elasticities for food products in Brazil: a two-stage budgeting system

The object of this article is to estimate demand elasticities for a basket of staple food important for providing the caloric needs of Brazilian households. These elasticities are useful in the measurement of the impact of structural reforms on poverty. A two-stage demand system was constructed, based on data from Household Expenditure Surveys (POF) produced by IBGE (The Brazilian Bureau of Statistics) in 1987/88 and 1995/96. We have used panel data to estimate the model, and have calculated income, own-price, and cross-price elasticities for eight groups of goods and services and, in the second stage, for 11 sub groups of staple food products. We estimated those elasticities for the whole sample of consumers and for two income groups.

Investment prioritization based on broadscale spatial budgeting to meet downstream targets for suspended sediment loads

On the basis of a spatially distributed sediment budget across a large basin, costs of achieving certain sediment reduction targets in rivers were estimated. A range of investment prioritization scenarios were tested to identify the most cost-effective strategy to control suspended sediment loads. The scenarios were based on successively introducing more information from the sediment budget. The relationship between spatial heterogeneity of contributing sediment sources on cost effectiveness of prioritization was investigated. Cost effectiveness was shown to increase with sequential introduction of sediment budget terms. The solution which most decreased cost was achieved by including spatial information linking sediment sources to the downstream target location. This solution produced cost curves similar to those derived using a genetic algorithm formulation. Appropriate investment prioritization can offer large cost savings because the magnitude of the costs can vary by several times depending on what type of erosion source or sediment delivery mechanism is targeted. Target settings which only consider the erosion source rates can potentially result in spending more money than random management intervention for achieving downstream targets. Coherent spatial patterns of contributing sediment emerge from the budget model and its many inputs. The heterogeneity in these patterns can be summarized in a succinct form. This summary was shown to be consistent with the cost difference between local and regional prioritization for three of four test catchments. To explain the effect for the fourth catchment, the detail of the individual sediment sources needed to be taken into account.

An anti-inflammatory lectin from Luetzelburgia auriculata seeds inhibits adhesion and rolling of leukocytes and modulates histamine and PGE2 action in acute inflammation models

To study and characterize the in vivo effect of the lectin from Luetzelburgia auriculata seed on acute inflammation models. The lectin was purified from the crude saline extract by affinity chromatography on a guar-gum matrix. Native, heat-treated, and digested lectin was evaluated for anti-inflammatory activity by using peritonitis and paw edema models. The anti-inflammatory activity was characterized by intravital microscopy, nitric oxide production, and myeloperoxidase activity. The lectin exhibited anti-inflammatory activity (2 mg/kg) on both models, reducing local myeloperoxidase activity. Galactose or heat treatment (100A degrees C, 10 min) reduced anti-inflammatory action. Anti-inflammation involves the inhibition of adhesion and rolling of leukocytes along with augmentation of nitric oxide in serum. The lectin inhibited the edematogenic effect of histamine and prostaglandins (PGE2) but did not alter the chemoattractant effect of IL-8. The results indicate that this lectin is a potent anti-inflammatory molecule. Its effects engage diverse modulatory events.

Involvement of NO in the inhibitory effect of Calotropis procera latex protein fractions on leukocyte rolling, adhesion and infiltration in rat peritonitis model

Aim of the study: The latex of Calotropis procera has been used in the traditional medicinal system for the treatment of leprosy, ulcers, tumors, piles and diseases of liver, spleen, abdomen and toothache. it comprises of a non-dialyzable protein fraction (LP) that exhibits anti-inflammatory properties and a dialyzable fraction (DF) exhibiting pro-inflammatory properties. The present study was carried out to evaluate the effect of LP sub-fractions on neutrophil functions and nociception in rodent models and to elucidate the mediatory role of nitric oxide (NO). Material and methods: The LP was subjected to ion exchange chromatography and the effect of its three sub-fractions (LP(PI), LP(PII), and LP(PIII)) thus obtained was evaluated on leukocyte functions in the rat peritonitis model and on nociception in the mouse model. Results: LP sub-fractions exhibit distinct protein profile and produce a significant decrease in the carrageenan and DF induced neutrophil influx and exhibit anti-nociceptive property. The LP and its sub-fractions produced a marked reduction in the number of rolling and adherent leukocytes in the mesenteric microvasculature as revealed by intravital microscopy. The anti-inflammatory effect of LP(PI), the most potent anti-inflammatory fraction of LP, was accompanied by an increase in the serum levels of NO. Further, our study shows that NO is also involved in the inhibitory effect of LP(PI) on neutrophil influx. Conclusions: Our study shows that LP fraction of Calotropis procera comprises of three distinct sets of proteins exhibiting anti-inflammatory and anti-nociceptive properties of which LP(PI) was most potent in inhibiting neutrophil functions and its effects are mediated through NO production. (C) 2009 Elsevier Ireland Ltd. All rights reserved.

Vibration instability in rolling mills: Modeling and experimental results

Models for the occurrence of the vibrational instability during rolling known as third octave chatter are presented and discussed. An analysis of rolling mill chatter was performed for the purpose of identifying characteristics of the vibrations and to determine any dependency on the rolling schedule. In particular, a stability criterion for the critical rolling speed is used to predict the maximum rolling speed without chatter instability on schedules from a 5 stand tandem mill rolling thin steel product. The results correlate well with measurements of critical speed occurring on the mill using a vibration monitor: This research provides significant insights into the chatter phenomena and has been used to investigate control methods for suppression of the instability.

Improving the public management career: report for the ministry of planning, budgeting e management, federal government of Brazil

This report sets out the findings and recommendations of a review of the Public Management Career (EPPGG) undertaken between 5 and 9 January 2009. The purpose of the review was to clarify EPPGG???s role, functions and profile, and to develop proposals for improving its effectiveness and management, taking account of the context within which such improvements would have to be implemented. Specific objectives were to examine a number of human resources management (HRM) aspects of the career in the light of international practice, including recruitment; initial education; professional development; performance evaluation; deployment; mobility and networking.

Budgeting and resource allocation in universities: a public choice approach

The calls for colleges and universities to improve their productivity are coming thick and fast in Brazil. Many studies are suggesting evaluation systems and external criteria to control the quality of teaching and research in universities. Since universities and colleges are not profit-oriented organizations (considering only the legitimate and serious research and teaching organizations, of course), the traditional microeconomics and administrative variables used to measure efficiency do not have any direct function. An alternative would be to create an "as if" market control system to evaluate performance in universities and colleges. Internal budget and resources allocation mechanism can be used as incentive instruments to improve quality and productivity. It will be the main issue of this article.

Beyond budgeting: inovação ou resgate de antigos conceitos do orçamento empresarial?

O estudo tem por objetivo analisar a abordagem conhecida pela expressão "beyond budgeting", que faz o questionamento do que é denominado abordagem "tradicional" do orçamento empresarial, e avaliar se ela constitui uma inovação. A estratégia do desenvolvimento do trabalho é orientada por uma pesquisa bibliográfica, a partir da qual a análise se desenvolve. Esta trata as questões levantadas por críticos e confronta os clássicos do tema no sentido de tentar identificar possíveis inovações e novos problemas que possam derivar da nova abordagem. Em termos gerais, sugere-se que se trata de um novo ciclo que tenta recuperar os aspectos qualitativos clássicos do orçamento, que, uma vez cumpridos, não precisariam de um novo rótulo para serem administrativamente efetivos. Adicionalmente, afirma-se que a abordagem, além de não resolver alguns problemas que a ausência do orçamento pode acarretar, cria outros que não existiriam sem a referida proposta.