Thèses sur le sujet « Controlling, Innovation »

The thesis examines the role of accounting in configuring innovation as the driver of economic progress in modern Britain. Set against a context of changing governmental rationalities and greater attention of economic theory upon issues of R&D productivity, University-Industry interrelations have come to represent, since the 1980s, a laboratory where British government has experimented with programmes for both promoting and decentralising innovation, while maintaining at a distance control through mandated calculations and calculative devices. The thesis brings accounting into the discussion of how private and public agencies of governance steer innovation by exploring the paradoxical phrase: “controlling innovation, innovating control”. The phrase questions the extent to which accounting discipline and practices have changed in order to keep pace with the progressive economic and social agenda of innovation. By means of an in-depth study of accounting practices, corroborated by forty semi-structured interviews, the thesis explores the action of controlling innovation across three main sites where university-industry interrelations are enacted, namely technology transfer, technology incubation, and corporate R&D. Drawing on the concept of socio-technical agencement (Callon 2005) the thesis seeks to identify and analyse the economic agencies that configure and assemble innovation as an actor capable of influencing government policies, corporate strategies, and universities’ mission. The thesis shows that controlling innovation involves calculative action that is mainly distributed across accounting devices (e.g. Discounted Cash Flow, R&D budget, and input-output performance indicators), non-accounting devices, and human entities. Drawing on, and expanding, the work of Beunza & Garud (2007) on calculative frames, the thesis finds patterns of regularity occurring in the mechanisms through which economic action within innovation is organized and distributed. The thesis also accounts for the tensions arising in the negotiation of different versions of the value of innovation. Finally, while controlling innovation is performed through a variety of accounting devices, the thesis shows that such devices are not new to the accounting discipline and practice, but rather are traditional accounting tools that adapted to the innovation rationale in virtue of their fluid and combinable properties.

Die stetig wachsenden Herausforderungen für Unternehmen machen es erforderlich, dass die Ressourcen eines Unternehmens möglichst effizient eingesetzt werden. Einen wesentlichen Beitrag zur Erfüllung dieser Aufgabenstellung kann das Controlling leisten. Aufgrund ihrer Besonderheiten wird das Controlling bei der Hervorbringung von Innovationen häufig noch stark vernachlässigt, obwohl auch in diesem Bereich eine Unterstützung durch das Controlling möglich ist. So kann das Controlling bei der Auswahl der Projektmitarbeiter, der Ideenfindung und –bewertung, durch eine Unterstützung der Planung, der Sicherstellung eines adäquaten Berichtswesens, durch eine Unterstützung der Kontrollfunktion, der Sicherstellung eines Risikomanagements und der zielgerichteten Nachbereitung abgeschlossener Projekte zu einer Steigerung der Effizienz im Innovationsbereich beitragen. Diese Unterstützung sollte allerdings nicht auf Sachgutinnovationen beschränkt bleiben. Auch bei der Hervorbringung von Dienstleistungsinnovationen kann das Controlling zu einer besseren Abwicklung der Innovationsprozesse beitragen.

The work deals with the issue of the current solution of on-board network regulation in aircraft using Walter-made Czech engines, especially Walter M137 and M337. The work deals with the style of the currently used solution for operating the generator and the possibilities of its replacement using modern technologies. The design and production of the newly designed device follows. An essential part of the work is also the identification of the system of the original solution and the associated design of a new controller. The work compares the original and proposed solution in several defined points. The following text also includes the certification page of the proposal, financial evaluation and recommendations for further direction.

Inledning: Det finns idag ett infrastrukturgap i Sverige som beror på att dagens planerade investeringar inte täcker framtidens behov. Eftersom resurserna inte räcker till ökar efterfrågan på att öka innovationsgraden i infrastrukturprojekten, vilket kan göras genom att styra upphandlingsprocessen. Tidigare forskning säger däremot att det finns risker med att tänka innovativt eftersom nackdelarna väger över fördelarna. Därmed avser studien att undersöka hur styrning av upphandlingsprocessen kan skapa innovation i infrastrukturprojekt.    Syfte: Syftet med denna studie är att undersöka hur den offentliga sektorn arbetar med styrning av upphandlingsprocessen för att skapa till innovation i infrastrukturprojekt samt att undersöka vilka hinder och barriärer som finns för innovation.    Metod: Uppsatsen är en kvalitativ studie med en deduktiv ansats och inslag av abduktion. En flerfallstudie tillämpas där det empiriska materialet inhämtas via semistrukturerade intervjuer från sju offentliga organisationer.     Slutsats: I fasen förbereda verkar det finnas störst möjlighet att påverka innovationsgraden vilket till stor del beror på att entreprenad- och upphandlingsform fastställs i denna fasen. Studiens resultat indikerar på att totalentreprenad och innovationsupphandling är de entreprenad- och upphandlingsformer som främja innovation i störst utsträckning. De drivkrafter för innovation som studien främst utvecklat och bidragit med är kunskapsöverföring, riskpremie, pilotprojektoch innovationskultur. Vidare har studien resulterat i att nya barriärer för innovation uppdagats vilka bland annat är erfarenhetsbrist, delgivning av företagshemligheter samt innovationsbegreppet.
Background and problem discussion: Today, there is an infrastructure gap in Sweden that is due to the fact that today's planned investments do not cover the needs of the future. As resources are insufficient, demand for increasing the degree of innovation in infrastructure projects is increasing, which can be done by controlling the procurement process. Previous research, on the other hand, says that there are risks of thinking innovatively where the disadvantages outweigh the benefits. We therefore intend to investigate how control of the procurement process affects innovation in infrastructure projects.   Purpose: The purpose of this study is to examine how the public sector works with the control of the procurement process in order to contribute to innovation in infrastructure projects and to explore the obstacles and barriers that are against innovation.   Method: The thesis is a qualitative study with a deductive approach that has elements of abduction. A multi-case study has been applied in which the empirical material has been obtained through semi-structured interviews from seven public organizations.   Conclusion: In the preparation phase, there seems to be the greatest opportunity to influence the degree of innovation, which is largely due to the fact that contracting and procurement forms are determined in this phase. The study's results indicate that contracted and innovation procurement are the forms of contracting and procurement that promote innovation to the greatest extent. The driving forces for innovation that the study mainly contributed to are knowledge transfer, risk premium, pilot project and innovation culture. Furthermore, the study has resulted in new barriers to innovation being discovered which include lack of experience, service of corporate secrets and the concept of innovation.

Das Controlling übernimmt in Unternehmen die Aufgabe, die langfristige Existenz des Unternehmens zu sichern und kurzfristig die Ziele der Gewinnerzielung und der Liquiditätssicherung zu erreichen. In Zeiten der zunehmenden Bedeutung von Nachhaltigkeit tritt neben die ökonomische die ökologische und soziale Nachhaltigkeit im Sinne der sogenannten Triple Bottom Line. Daher widmet sich unsere internationale Studie explizit der Beziehung von Unternehmenssteuerung und Umweltmanagement in Bezug auf Nachhaltigkeit. Der vorliegende Auswertungsbericht fasst erste deskriptive Ergebnisse dieser Studie, bei der die 2.500 größten Unternehmen in Deutschland im Jahr 2015 befragt wurden, zusammen.

Das Controlling übernimmt in Unternehmen die Aufgabe, die langfristige Existenz des Unternehmens zu sichern und kurzfristig die Ziele der Gewinnerzielung und der Liquiditätssicherung zu erreichen. In Zeiten der zunehmenden Bedeutung von Nachhaltigkeit tritt neben die ökonomische die ökologische und soziale Nachhaltigkeit im Sinne der sogenannten Triple Bottom Line. Daher widmet sich unsere internationale Studie explizit der Beziehung von Unternehmenssteuerung und Umweltmanagement in Bezug auf Nachhaltigkeit. Der vorliegende Auswertungsbericht fasst erste deskriptive Ergebnisse dieser Studie, bei der die 2.500 größten Unternehmen in Deutschland im Jahr 2015 befragt wurden, zusammen.

Diploma thesis is focused on optimization cost model for innovative product in production plant in Brno, in business AŽD Praha s. r. o. Based on theoretical knowledge and analysis of the current costing model of the original product version and the innovated version of the product, the design part will be optimized the cost calculation model for the innovative product and it will be proposed controlling concept of cost calculation. Described proposal for optimizing the cost calculation model leads to an overall improvement of the cost management system in AŽD Praha s. r. o.

The main current challenges of the mining industry include aspects such leveraging the mine productivity, controlling costs and reducing environmental impacts. In most surface mining operations, overburden removal requires haulage over short distances. A comparison of different haulage options for short distances with respect to energy efficiency in open-pit mining is a key aspect for decision making, but only a limited number of recent research efforts have considered energy efficiency as a control variable in mining projects. Loading and haulage have an energy source that is highly dependent on fossil fuels. In addition, the equipment involved in these operations use tyres as an important input. There are many studies relating the fuel consumption and tyre wear to several performance indicators, but a methodology that identifies and prioritizes higher-impact variables under each specific operating condition is not available. This research proposes new methods using alternative equipment simulations for fuel consumption and tyre wear management. Such methods include multiple regression analysis, stochastic simulation and specialized software routines in order to identify and control operational performance variables related to diesel consumption, tyre wear and selection of new alternatives equipments. Considering alternative scenarios of equipment models, the results of the proposed method include a 14% reduction in specific fuel consumption and a 16% increase in productivity. Regarding the fuel management method, the reduction of diesel consumption reached 10%. For the tyre wear management method, the results indicated a potential to save up to 8.9 t of tyre rubber in only one quarter.
Na atualidade, a indústria de mineração possui como principal desafio alavancar sua produtividade, controlar custos e reduzir impactos ambientais. Muitas operações de mineração exigem transporte em pequenas distâncias. A comparação de diferentes opções de transporte em distâncias curtas considerando a eficiência energética é uma necessidade de operações de lavra a céu aberto, mas existem poucos estudos recentes que priorizam esta variável em projetos de mineração. As operações de carga e transporte são amplamente dependentes de combustíveis fósseis. Essas operações também necessitam de pneus como um importante insumo. Existem alguns trabalhos que relacionam o consumo de combustíveis e o desgaste dos pneus a variáveis operacionais, mas uma metodologia que identifique as variáveis de maior impacto frente a condições específicas ainda não está disponível. O presente trabalho fornece novos métodos de simulação para equipamentos alternativos, consumo de combustíveis e gestão do desgaste de pneus. Análises de regressão linear múltipla, simulações e ferramentas de desenho de mina permitem identificar e controlar variáveis ligadas ao consumo de combustíveis, desgaste de pneus e seleção de equipamentos. Os estudos envolvendo equipamentos alternativos alcançaram uma redução de 14% no consumo de diesel e um aumento de 16% na produtividade. Com relação às técnicas de gestão do consumo de combustível aplicada aos caminhões observou-se uma redução de 10%. Considerando o sistema de gestão de desgaste de pneus, a aplicação do método proposto possui um potencial de evitar o descarte de 8,9 t de borracha para pneus em apenas um trimestre.

Die stetig wachsenden Herausforderungen für Unternehmen machen es erforderlich, dass die Ressourcen eines Unternehmens möglichst effizient eingesetzt werden. Einen wesentlichen Beitrag zur Erfüllung dieser Aufgabenstellung kann das Controlling leisten. Aufgrund ihrer Besonderheiten wird das Controlling bei der Hervorbringung von Innovationen häufig noch stark vernachlässigt, obwohl auch in diesem Bereich eine Unterstützung durch das Controlling möglich ist. So kann das Controlling bei der Auswahl der Projektmitarbeiter, der Ideenfindung und –bewertung, durch eine Unterstützung der Planung, der Sicherstellung eines adäquaten Berichtswesens, durch eine Unterstützung der Kontrollfunktion, der Sicherstellung eines Risikomanagements und der zielgerichteten Nachbereitung abgeschlossener Projekte zu einer Steigerung der Effizienz im Innovationsbereich beitragen. Diese Unterstützung sollte allerdings nicht auf Sachgutinnovationen beschränkt bleiben. Auch bei der Hervorbringung von Dienstleistungsinnovationen kann das Controlling zu einer besseren Abwicklung der Innovationsprozesse beitragen.

[ES] Fostering innovativeness in every team of a company is essential in order to stay competitive today. However, little is known about the real effect of measures to improve a team's innovativeness. The purpose of this dissertation is to test the impact of such measures to support human resource development. A mixed method triangulation research strategy was applied. Two approaches for measuring innovation performance were developed based on a structured literature review and qualitative expert interviews: One based on the idea of counting innovations along the steps of the innovation process (counting tool) and one which also integrates the value of the innovations into the assessment (valuing tool). A pretest-posttest control group design was used while conducting a quasi-experiment with 18 teams of a German insurance company. Findings were two-fold: On the one hand the validity of the counting tool to measure innovation performance of teams could be proven. Despite strongly correlating results this was not possible with regard to the valuing tool. On the other hand, they suggest a statistically significant effect of the measures on innovativeness, particularly implementing a pin board and providing employees with time for innovations can be recommended. The results provide a new perspective on measuring innovativeness and extends existing frameworks for future academic investigations. Additionally, it can be used by managers to invest in and select effective measures to improve the innovativeness of teams.
[CAT] Fomentar la innovación en todos los equipos de una empresa es esencial para seguir siendo competitivo hoy en día. Sin embargo, se sabe poco sobre el efecto real de las medidas para mejorar la capacidad de innovación de un equipo. El propósito de este trabajo es probar el impacto de tales medidas para apoyar el desarrollo de los recursos humanos. Se aplicó una estrategia de investigación de triangulación con métodos mixtos. Se desarrollaron dos enfoques para medir el rendimiento de la innovación basados en una revisión estructurada de la literatura y en entrevistas cualitativas con expertos: Una basada en la idea de contar el número de las innovaciones a lo largo de los pasos del proceso de innovación (herramienta de recuento) y otra basada en la integración del valor de las innovaciones en la evaluación (herramienta de valoración). Se utilizó un diseño de grupo de control antes y después de la prueba mientras se realizaba un cuasi-experimento con 18 equipos de una compañía de seguros alemana. Los resultados fueron dobles: Por un lado, se pudo comprobar la validez de la herramienta de recuento para medir el rendimiento de innovación de los equipos. A pesar de la fuerte correlación de los resultados, esto no fue posible con respecto a la herramienta de valoración. Por otra parte, sugieren un efecto estadísticamente significativo de las medidas sobre la capacidad de innovación, en particular la implantación de un tablón de anuncios y la concesión de tiempo a los empleados para innovar. Los resultados proporcionan una nueva perspectiva para medir la capacidad de innovación y amplían los marcos existentes para futuras investigaciones académicas. Además, pueden ser utilizados por los directivos para invertir y seleccionar medidas eficaces para mejorar la capacidad de innovación de los equipos.
[EN] Fomentar la innovació en tots els equips d'una empresa és essencial per continuar sent competitiu avui en dia. No obstant això, se sap poc sobre l'efecte real de les mesures per a millorar la capacitat d'innovació d'un equip. El propòsit d'aquest treball és provar l'impacte d'aquestes mesures per donar suport al desenvolupament dels recursos humans. Es va aplicar una estratègia d'investigació de triangulació amb mètodes mixtes. Es van desenvolupar dos enfocaments per mesurar el rendiment de la innovació basats en una revisió estructurada de la literatura i en entrevistes qualitatives amb experts: Una basada en la idea de comptar el nombre de les innovacions al llarg dels passos del procés d'innovació (eina de recompte) i una altra basada en la integració del valor de les innovacions en l'avaluació (eina de valoració). Es va utilitzar un disseny de grup de control abans i després de la prova mentre es realitzava un quasi-experiment amb 18 equips d'una companyia d'assegurances alemanya. Els resultats van ser dobles: D'una banda, es va poder comprovar la validesa de l'eina de recompte per mesurar el rendiment d'innovació dels equips. Tot i la forta correlació dels resultats, això no va ser possible pel que fa a l'eina de valoració. D'altra banda, suggereixen un efecte estadísticament significatiu de les mesures sobre la capacitat d'innovació, en particular la implantació d'un tauler d'anuncis i la concessió de temps als empleats per innovar. Els resultats proporcionen una nova perspectiva per mesurar la capacitat d'innovació i amplien els marcs existents per a futures investigacions acadèmiques. A més, poden ser utilitzats pels directius per invertir i seleccionar mesures eficaces per millorar la capacitat d'innovació dels equips.
Ter Haar, PJ. (2020). Measuring the impact of specific activities to improve innovation capacity of teams in a German insurance company [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/141083
TESIS

Suspended titanium dioxide (TiO2) nanoparticles produce hydroxyl radicals (•OH) that synergistically aid in disinfection when irradiated with UV light. To exploit the benefits of TiO2 photocatalysis without having to remove them, TiO2 was deposited onto 3M Company’s nanostructured thin film (NSTF). •OH production by suspended and TiO2-NSTF was determined by para-chlorobenzoic acid (pCBA), a •OH probe compound. Both techniques of introducing TiO2 to the samples produced equivalent •OH without forming bromate, a regulated byproduct in drinking water at all UV and TiO2 levels. Formation of bromate by ozone in brackish water and seawater were used to compare the disinfection byproduct (DBP) formation between the disinfection methods. Additionally, monitoring bromate, typically performed by ion chromatography, is complicated by chloride and other anions present in brackish water or seawater. Thus, a spectrophotometric method to measure bromate in saline systems is introduced.