Volume 4 Issue 1
Authors: Gyula Fül?p; Bettina Hódi Hernádi
Abstract: Over the past decade, the requirements of sustainability were involved into the strategy of many companies. Besides the economic goals, they also determine the exemplary social as well as environmental considerations. However, several empirical studies show that their environmental and social performance only present a slow improvement. Therefore the application of the appropriate management methods and tools are needed to measure the economic, social and environmental impacts of the strategic decisions and activities within the organization. The aim of this paper is to study the interaction between the sustainability strategy and sustainability accounting as its key success factor. First, it starts from the conceptual definition of the sustainability and process of the sustainability strategic management. Then, the article introduces the new approaches for the appraisal of the strategic performance beginning with the conventional accounting, through the environmental accounting, to the sustainability accounting. Finally, relating to this, a case study demonstrates the role and contribution of the sustainability accounting to the successful implementation of the sustainability strategy in a Hungarian company.
Keywords: Corporate Sustainability, Sustainability Srategic Management, Sustainability Accounting
Authors: Darko Markulin; Kristina Musa
Abstract: Most telecommunication processes used for the service provisioning are the complex telecommunication processes. Specification of these processes is practically impossible without any kind of modelling. Modelling could be done in different forms, but a diagram is the most appropriate, which provides a visual representation of the activities needed to achieve the necessary conditions for the realization of the telecommunication services. A visual representation is the easiest way for the human perception and best defining the business processes. This work gives proposal for standardization of the modelling of the complex telecommunication processes. Modelling is based on the diagrams, possible scenarios in the service provisioning and defining of the processes through the modules. This kind of the modelling was used in practice and the results showed that this can be an efficient solution to the optimal specification of the complex telecommunications services.
Keywords: Modelling, System Support, Complex Business Process, Telecommunication Service
Authors: Yvon Gardan; Nicolas Gardan
Abstract: To remain competitive in the globalized world, Small and Medium Enterprises (SMEs) need to create and design structures that are cost-effective and consistent with specific mechanical performance. In this paper, we are interested in the economical impact of numerical optimization and the necessity to define a new management of the design process. The linear process of design-engineering-manufacturing is nowadays obsolete. Even DFX (Design For X) methodologies are often replaced by Simulation for XFD (X being also Design) approaches. Optimization is also often applied before design. For instance, engineering design optimization of mechanical structures is nowadays essential in the mechanical industry (automotive, aeronautics ...), but optimizing mechanical structures cannot be efficient without taking in account other phases of the design-manufacturing process. In some cases, optimization is only based on trade knowledge. Engineers must design parts or assemblies that are a better compromise, between mechanical and functional performance, weight and manufacturing costs, etc. This paper gives a brief overview on different disciplines in design optimization of mechanical structures through an "automatic" approach. We propose a new methodology to integrate numerical optimization in a functional design process, which can achieve huge economical gains as demonstrated by two industrial examples in this paper.
Keywords: Design Optimization, Methodology, Process, Economical Gains