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[SPA] Napoli fai-da te es una ciudad espontánea, construida al margen de las reglas del urbanismo, a veces autoconstruida; una ciudad que forma una parte importante de la conurbación metropolitana. En esta espontaneidad podemos ver una tensión libertaria, contra la planificación desde arriba, la segregación funcional y social, la gestión especulativa del terreno; fenómenos que han marcado las prácticas de planificación urbana en Italia durante décadas. Por otro lado, la edificación no autorizada ha producido barrios ineficientes e inseguros que repercuten en el medio ambiente y el paisaje, con graves consecuencias sobre la calidad de vida y simulacros de desarrollo de regiones enteras del sur del Mediterráneo. Hoy es necesario reconsiderar estos territorios, a menudo abandonados y subutilizados, con una perspectiva de sostenibilidad e inclusión. Este proyecto de reorganización debe concretarse mediante una estructuración diferente del plan urbano -adaptativo. procedimental, inclusivo-·y un fuerte vínculo con el contexto. Se debe fortalecer aún más el vínculo con los lugares obligando a la reutilización de materiales y "piezas" derivadas de la demolición selectiva, total o parcial, de artefactos preexistentes en los sitios de regeneración. Es una perspectiva necesaria para hacer viable el trabajo de transformación de estos territorios, que puede concretarse a través de proyectos atentos a las tradiciones del neorrealismo y el regionalismo crítico, land art y arte informal, de cara al nuevo suelo-paisaje. [ITA] Napoli-fai-da-te e una citta spontanea, realizzata al di fuoridelle regole dei piani urbanistici,talvolta auto­ costruita; una citta che costituisce una parte importante della conurbazione metropolitana. In questo spontaneismo si rawisa una tensione libertaria, contro la pianificazione dall'alto, la segregazione funzionale e sociale, la gestione speculativa dei suoli; fenomeniche hanno segnato per decenni in Italia le pratiche urbanistiche. D'altro canto, l'abusivismo edilizio ha prodotto quartier i inefficienti, insicuri, impattanti sull'ambiente e il paesaggio, con conseguenze pesanti sulla qualita di vita e le parabole di sviluppo di intere regioni del Sud-Mediterraneo. ce bisogno oggi di ripensare questi territori, spesso abbandonati e sotto­ utilizzati, in una prospettiva di sostenibilita ed inclusione. Questo progetto di riassetto dovrebbe prendere forma mediante una diversa strutturazione del piano urbanístico -adattiva, processuale, inclusiva -ed un forte legame con ilcontesto. 11 legame con iluoghi andrebbe ulteriormente rafforzato mediante la forzatura a riusare nei cantieri di rigenerazione i materiali e i "pezzi" derivanti dalla demolizione selettiva, totale o parziale, dei manufatti preesistenti. Una prospettiva necessaria per rendere fattibile !'opera di trasformazione di questi territor i, che puo prendere forma mediante progeniattenti alle tradizioni del neorealismo e del regionalismo critico, della land art e dell'arte informale per il progetto del nuovo suolo-paesaggio. [ENG] Napoli-fai-da-te is a spontaneous city, built outside the rules of urban planning, sometimes self-built; a city that forms an important part o!the metropolitan conurbation. In this spontaneity it can be seen a libertarían tension. against top-down planning, functional and social segregation, speculative land management; phenomena that have marked urban planning practices in ltaly for decades. On the other hand. unauthorized building has produced inefficient, unsafe neighborhoods that have an huge impact on the environment and the landscape, with serious consequences on the quality of li e and development prospects of entire regions of the South Mediterranean. Today there is a need to rethink these territories. often abandoned and underused, ina perspective of sustainability and inclusion. This reorganization project should take shape through a difieren!structuring of the urban plan ·adaptive, open and inclusive - and a strong link with the context. The link with the places should be further strengthened by forcing the reuse of materials and "pieces" deriving from the selective demolition.total or partial.of pre-existing artifacts in the regeneration sites. A perspective necessary to make feasible the work of transformation, which can take shape through projects sensitive to the traditions of neorealism and critica! regionalism. of land art and informality for the design of the new landscape.

Prihodki so eden najpomembnejših faktorjev pri določanju uspešnosti poslovanja podjetja. Zaradi slabe urejenosti tega področja s strani tedanjih rešitev v Mednarodnih standardih računovodskega poročanja oziroma ameriških Splošno sprejetih načel računovodenja (GAAP), sta se mednarodni odbor IASB in ameriški FASB že leta 2002 odločila, da je čas za prenovo obstoječih standardov. Maja 2014 je bil na podlagi sodelovanja obeh odborov izdan nov standard MSRP 15 – Prihodki iz pogodb s strankami. MSRP 15 prinaša nekatere pomembne novosti pri pripoznavanju dohodkov, ki jih bodo morala upoštevati podjetja, ki izdelujejo računovodske izkaze po MSRP 15. Najpomembnejša novost je model petih korakov, na podlagi katerega bodo podjetja po novem pripoznavala prihodke. MSRP 15 bo najverjetneje obvezen za uporabo s 1.1.2018 za podjetja v EU pa seveda le, če bo pred tem MSRP sprejet za uporabo v EU. MSRP 15 bo imel različen vpliv na podjetja iz različnih panog. Pričakuje se, da bo imel največji vpliv na podjetja, ki pri prodaji združujejo svoje blago in storitve. To so telekomunikacijska podjetja in podjetja, ki se ukvarjajo z visoko tehnologijo. Zaradi obilice dela in stroškov, ki jih vpeljava standarda prinaša, so seveda bili prvi odzivi nanj mešani. Najbolj negativno so nastrojena telekomunikacijska podjetja, saj jim ni všeč, da bodo morala na subvencionirano opremo razporediti del transakcijske cene in se bo zato korenito spremenila razporeditev prihodkov. Ponekod v svetu pa so že pohiteli in že so se pojavila prva podjetja, ki so uvedla MSRP 15. Na podlagi podatkov, ki so dostopni na spletu, smo naredili simulacijo prihodkov izbranega podjetja Telekoma Slovenije po trenutnih smernicah (MRS 18) in po novem MSRP 15. Izvedbo simulacije smo si olajšali z razvojem lastne aplikacije, ki nam samodejno izračuna in razporedi prihodke po MSRP 15 in jih primerja z MRS 18. Rezultate izriše tudi grafično. Na podlagi simulacije smo prišli do spoznanja, da bo MSRP 15 korenito spremenil prihodke v telekomunikacijski panogi ter da bo prehod na MSRP 15 povezan z visokimi stroški, predvsem iz vidika informacijskih tehnologij in potrebnega dela zaposlenih na računovodskem področju. Revenue is one of the most important factors in determining the success of a company. Because of limited guidance in current revenue standards, the boards IASB and FASB decided back in year 2002 to change the requirements for recognising revenue. In May 2014 the boards issued new standard IFRS 15 – Revenue from Contracts with Customers. IFRS 15 sets out some novelties in recognizing revenue, which will have to be applied by companies which prepare their consolidated financial statements under IFRS. Most important novelty is the five-step model framework, which is the new way of recognising revenue. IFRS 15 is effective from 1.1.2018 and will be required for use in EU if endorsed by European Commission. The impact of IFRS 15 will vary by industry. It is expected that industries, which bundle goods and services, such as telecommunications and high tech companies, will most likely be impacted to a greater extent. Because of the expected high costs and high amounts of work to be done, first impresssions were mixed. Telecoms campaigned against the new standards, because some of the revenue will have to be allocated to subsidized equipment and therefore the revenue reporting patterns will change. Some companies didn't wait until effective date and adopted IFRS 15 early. Based on data available online, we did simulation under current guidance (IAS 18) and under IFRS 15. To perform simulation easily, we developed a computer application, which automates calculations and allocation of revenue under IFRS 15 and compares them to IAS 18. Results are also presented graphically. Based on the simulation, we have come to conclusion that IFRS 15 is going to radically change revenue in the telecommunications and that the transition to IFRS 15 will require heavy investments in IT systems and will require lots of manual work in the accounting field.

Esta dissertação tem como principal objetivo propor uma sistemática de controle gerencial dos custos de Tecnologia da Informação (TI) e, assim, estabelecer uma interface entre o ambiente de TI e de custos. Inicialmente, foi realizada uma revisão bibliográfica sobre TI a fim de entender seus mecanismos de gestão, estruturação e como a área realizava o controle gerencial de seus custos. Nesta etapa, identificou-se que o chargeback de TI era a solução existente. Apesar disto, não se encontrou na literatura uma sistemática que apoiasse a sua implementação. Sendo assim, na sequência, partiu-se para o entendimento de custos. Nesta etapa foram abordadas questões relacionadas às classificações de custos bem como, com maior ênfase, o entendimento dos princípios e métodos de custeio. A partir do entendimento dos métodos, e em quais ambientes sua utilização era indicada, do ambiente de TI e da inexistência de um método específico para esta área, foi proposta uma sistemática para o controle gerencial dos custos de TI. A sistemática divide os custos de TI em desenvolvimento, produção e imobilizado. Para cada um destes itens foi proposta uma série de passos de modo a determinar o custo por objeto de custeio. Por fim, apresenta-se um estudo de caso o qual tem por base a implementação realizada em uma instituição financeira. Como principais resultados cita-se o efetivo controle e entendimento das atividades de TI e como estas consomem os recursos, facilidade de comunicação dos custos de TI para as demais áreas da organização, custeio baseado em critérios técnicos e maior segurança no processo de tomada de decisões. This dissertation aims to propose a systematic to control IT costs, establishing an interface between the IT environment and costs. Initially, a literature review on IT was done, in which issues were addressed regarding the management methods, structure and how they control their costs. The IT chargeback was identified as a solution for such issue. On the other hand, it was not found in the literature a systematic for their implementation. As a consequence, a study in regard of costs was done. In this step were addressed issues related to cost classifications, principles and methods in order to understand in which environments its use is indicated. From the understanding of methods and environments in which their use is indicated, the IT environment and the absence of a specific method for this area has been proposed a systematic to control IT costs. The proposed systematic divides IT costs in development costs, production and assets. A series of steps to determine the cost of each costing object has been proposed for each of these items. Finally, it was done a case study in a financial institution. The main results of this implementation were: effective control and understanding of IT activities and how they consume resources, ease of communication of IT costs to other areas of organization, costing based on technical criteria and increased safety in the decision-making process.

The object of this thesis is the electronization of services in the current tax administrations. The major aim of this paper is an analysis of how IT costs and other variables affect salary costs. Another aim of the work is to describe the differences in the structures of contemporary tax administrations in the OECD countries as well as to outline the current situation and possible future development in the use of electronic services in this area.

The BENCHEIT group is one of the official task forces of EUNIS. BENCHEIT is a project group running an annual survey of IT volumes and costs throughout European higher education institutes. BENCHEIT is the first serious European level effort to compare IT costs and volumes throughout European higher education institutes. Our principles are: Low (or no) cost, voluntary work, total openness with the data for all participants, total cooperation across institutes. Universities often compete against each other – but we do not compete in IT. This is the area to help each other!

Any major research institution has a substantial number of computer systems on its campus, often in the scale of tens of thousands. Given that a large amount of scientific computing is appropriate for execution in an opportunistic environment, a campus grid is an inexpensive way to build a powerful computational resource. What is missing, though, is a model for making an informed decision on the cost-effectives of a campus grid. In this thesis, the author describes a model for measuring the costs and benefits of building a campus computing resource based on the institution’s existing investment in computing hardware. For this study, the author calculates the usable capacity of a campus environ- ment, and based on TCO data for Purdue University’s campus grid, presents a model for calculating the base cost for a core-hour of computation in the campus grid.

This thesis focuses on the decision-making on IT investment. The main aim of this work is to present the comprehensive picture of the efficient investing which is further extended by the analysis of possibility of using the services of consulting company when deciding on investments in enterprise informatics. The reader is acquainted with the main areas of investment decision-making and planning. Attention is devoted to the topic of information strategy, costs and effects of enterprise IT. The thesis further continues with the detailed analysis and evaluation of methods of investment decision-making. Subsequently, the model processes typical for enterprise informatics are introduced. The analytical part presents the possibility of using services of external specialists. The advantages and principles of cooperation between the customer and consulting firm are illustrated on a detailed analysis of the processes of Logio Ltd., which is consulting firm where author of the thesis worked as an intern. Many conclusions can be immediately applied in practice. The work can be beneficial for organizations considering investments in enterprise informatics and especially for those managements of corporations that are contemplating the utilisation of consulting companies.

Reinforced by the economic downturn and the accompanying need for increased transparency, the chargeout of IT costs has become an important factor in the management of IT. Organizations can have different objectives to employ or not to employ chargeout methodologies. The pros vary from cost recovery to management and control and increasing the business-IT alignment. On the other hand, chargeout costs money, awareness does not come automatically, and not having chargeout may be beneficial to innovations. In this paper, the choices to be made in order to develop a suitable chargeout system are identified. Based on a literature review, several factors determining effective chargeout were obtained, as well as four strategic choices in the design of an effective chargeout system. Based on these aspects, exploratory research is conducted by means of case study research. For these case studies, three large organizations were analyzed. In these organizations, their respective IT chargeout methodologies were assessed, interviews have been performed with senior IT managers, and as a result several new chargeout effectiveness factors are discovered. The findings congregate in a model to support organizations in their development of chargeout methodologies. This model consists of thirteen factors - being understandability, costs linked to benefits, controllability, billing, accountability, predictability, fairness, simplicity, trust, fit with organizational systems, qualitative management information, insight in cost drivers, and actionability - and four strategic choices - component-based versus service-based chargeout, organizational structure, costing versus pricing, and the granularity of the chargeout system - that organizations need to consider in their development of an effective chargeout system. In a best practice development, organizations should choose an organizational structure based on their IT strategy, decide whether to charge costs or prices, and adopt a service-based chargeout system which is neither too complex nor too simple, while satisfying the effectiveness factors. Following these guidelines will increase the likelihood that chargeout will live up to its potential.

The main aim of this thesis is to acquaint the reader with the possibilities of economic management of enterprise information technology field by using tools provided by financial controlling and to propose an appropriate metrics for performance measurement of this area. The thesis is logically divided into three comprehensive parts. Firstly, the reader is acquainted with the historical evolution and general principles of controlling management approach, which is then applied to IT field. Along with them are in this section divided and described details of IT costs and IT effects, which are specific for field of enterprise information technology. The second part is dedicated to the application of controlling tools from the perspective of each phases of the IT component life cycle. The methods mentioned in this section include: calculating of Return on Investment, Net Present Value calculation, Life-cycle costing, budgeting or Activity Based Costing, which represents the modern calculation approach. The last part is intended to perform the measuring of enterprise information technology, along with the proposal of metrics and dimensions that might be used with applying business intelligence tools, as appropriate support for controlling the management approach.

Reinforced by the economic downturn and the accompanying need for increased transparency, the chargeout of IT costs has become an important factor in the management of IT. Organizations can have different objectives to employ or not to employ chargeout methodologies. The pros vary from cost recovery to management and control and increasing the business-IT alignment. On the other hand, chargeout costs money, awareness does not come automatically, and not having chargeout may be beneficial to innovations. In this paper, the choices to be made in order to develop a suitable chargeout system are identified. Based on a literature review, several factors determining effective chargeout were obtained, as well as four strategic choices in the design of an effective chargeout system. Based on these aspects, exploratory research is conducted by means of case study research. For these case studies, three large organizations were analyzed. In these organizations, their respective IT chargeout methodologies were assessed, interviews have been performed with senior IT managers, and as a result several new chargeout effectiveness factors are discovered. The findings congregate in a model to support organizations in their development of chargeout methodologies. This model consists of thirteen factors - being understandability, costs linked to benefits, controllability, billing, accountability, predictability, fairness, simplicity, trust, fit with organizational systems, qualitative management information, insight in cost drivers, and actionability - and four strategic choices - component-based versus service-based chargeout, organizational structure, costing versus pricing, and the granularity of the chargeout system - that organizations need to consider in their development of an effective chargeout system. In a best practice development, organizations should choose an organizational structure based on their IT strategy, decide whether to charge costs or prices, and adopt a service-based chargeout system which is neither too complex nor too simple, while satisfying the effectiveness factors. Following these guidelines will increase the likelihood that chargeout will live up to its potential.

Reinforced by the economic downturn and the accompanying need for increased transparency, the chargeout of IT costs has become an important factor in the management of IT. Organizations can have different objectives to employ or not to employ chargeout methodologies. The pros vary from cost recovery to management and control and increasing the business-IT alignment. On the other hand, chargeout costs money, awareness does not come automatically, and not having chargeout may be beneficial to innovations. In this paper, the choices to be made in order to develop a suitable chargeout system are identified. Based on a literature review, several factors determining effective chargeout were obtained, as well as four strategic choices in the design of an effective chargeout system. Based on these aspects, exploratory research is conducted by means of case study research. For these case studies, three large organizations were analyzed. In these organizations, their respective IT chargeout methodologies were assessed, interviews have been performed with senior IT managers, and as a result several new chargeout effectiveness factors are discovered. The findings congregate in a model to support organizations in their development of chargeout methodologies. This model consists of thirteen factors - being understandability, costs linked to benefits, controllability, billing, accountability, predictability, fairness, simplicity, trust, fit with organizational systems, qualitative management information, insight in cost drivers, and actionability - and four strategic choices - component-based versus service-based chargeout, organizational structure, costing versus pricing, and the granularity of the chargeout system - that organizations need to consider in their development of an effective chargeout system. In a best practice development, organizations should choose an organizational structure based on their IT strategy, decide whether to charge costs or prices, and adopt a service-based chargeout system which is neither too complex nor too simple, while satisfying the effectiveness factors. Following these guidelines will increase the likelihood that chargeout will live up to its potential.

In last decades, we are viewers of the trend, when business informatics adopts and implements general managerial methodology, methods and tools. These are modified in the specific condition of business informatics. We can demonstrate this trend on the follow examples: Corporate Governance, derived IT Governance. Corporate Performance Measurement (CPM), derived IT Performance Measurement (IT PM) or Balanced Scorecard (BSC), derived IT Balanced Scorecard (IT BSC). There is enough scope for all this domains in the Czech written literature. But there is no scope for IT controlling. The main goal of this thesis is verify the Eschenbach concept of controlling can be adopted by business informatics in its specific condition. This diploma thesis also handles about problems and benefits caused by implementation this concept of controlling in business informatics. The main goal is reached by exploration literature, researches, case studies, articles and other paper or electronic essays, when the methods of deduction and synthesis are used for customizing general facts about controlling for IT Governance and IT Management Thesis is divided in three parts: At the beginning of this diploma thesis, there are introduced right assumptions for correct understanding of IT controlling. The benefits of this part we can see in the defining of system attributes of business informatics and comparison IT Management and IT Governance with two theoretical approaches to management control system. By this comparison is verified the possibility to adopt controlling in business informatics. In the second part of this diploma thesis, there is description of author concept IT controlling based on Eschenbach. There is description of main IT controlling function, institutionalization of IT controlling and the role of IT controller in organizational structure. The rest of this thesis is devoted to the concrete IT controlling functions, problems and solving of theirs. These are divides in two categories. The firs one is focused on performance oriented IT controlling. The second one is focused on IT costs oriented IT controlling. This thesis handles about IT controlling complexly. The result of this diploma thesis is author concept of IT controlling based on Eschenbach concept of controlling.

The aim of this paper is to describe benefits of benchmarking IT in wider context and benchmarking scope at all. I specify benchmarking as a process and mention basic rules and guidelines. Further I define IT benchmarking domains and describe possibilities of their use. Best known type of IT benchmark is cost benchmark which represents only a subset of benchmark opportunities. In this paper, is cost benchmark rather an imaginary first step to benchmarking contribution to company. IT benchmark is not only a method for comparing IT efficiency, but also a way to better co-ordinate IT work with company strategy or make IT work more transparent for their customers. IT benchmark facilitates continual improvement not only to internal IT processes, but also to services that IT provides and in consequence to supported business services. Reader will further familiarize with practical example of IT process benchmark and with specifics in benchmarking of outsourced processes. It should be possible based on this paper to set strategic aims in benchmarking. And second, to run an initial IT process benchmark project.