Thesis (M.H.P.A.)--Washington State University, May 2010. / Title from PDF title page (viewed on July 12, 2010). "Department of Health Policy and Administration." Includes bibliographical references (p. 45-48).

Abstract Performance is not only the common goal for enterprises to achieve but also the direction for governments to administer. So is it for the financial organization. In this study, we focus on the economic point of view, accompanied by resource management. We evaluate the performance of 81 branch offices in The National Tax Administration on the data concerning personnel affairs (2000y), expenditure (2000y), business (2000y), and tax revenues (1997-2000) by means of Farrell¡¦s evaluation theory and Data Envelopment Analysis. Here are my conclusions: 1. Resource management 1.1 Overall efficiency in some of the offices is not good. That is because of the lacking of tax source, improper scale, and resource not appropriately allocated. Thus, input surplus and output shortage happen. 1.2 Inefficiency in the usage of resource is because the relative long-term optimal scale is too small, and the usage of resource is unable to reach Parto Optimality. 1.3 Inefficiency in the allocation of resource is because the internal management is not suitable, and the external environment and organization structure cause the problem. 2. Differences in efficiency 2.1 Offices of a large scale are more efficient than those of small ones. 2.2 Offices of large amount of work are more efficient than those of small ones. 2.3 Offices in northern area in Taiwan are more efficient than those in other areas. 2.4 Offices in Taipei City and Kaohsiung City are more efficient than those in other cities. 3. Applications for evaluation in this study 3.1 We have constructed a basic model for the financial authority to evaluate performance of the National Tax Administration and its branch offices. 3.2 The relative efficiency value we have in this study can help the branch offices realize their strength and weakness in their tax collection. 3.3 The relative efficiency value is able to provide the National Tax Administration as a reference to apportion the yearly tax revenue target and to adjust resource allocation efficiently among the branch offices.

Thesis (doctoral)--Göteborgs universitet, 1996. / Extra t.p. with thesis statement and English abstract inserted. Includes bibliographical references (p. 205-219).

Made available in DSpace on 2014-06-12T17:42:06Z (GMT). No. of bitstreams: 2 arquivo7386_1.pdf: 425635 bytes, checksum: 9de5460b11e129c770e1c77bc83f93ae (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2003 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Atualmente, o setor de saneamento básico brasileiro está passando por estudos para modernização das empresas responsáveis pelos serviços d água e captação de esgoto nos âmbitos regionais, estaduais e municipais, a fim de mapear, conhecer a qualidade, amplitude e eficiência desses serviços. Essa dissertação determinou o grau de eficiência técnica das 26 companhias estaduais de saneamento básico, através da metodologia DEA - Análise Envoltória de Dados (Data Envelopment Analysis), cuja metodologia baseia-se em procedimentos de programação matemática e possibilita a obtenção de uma fronteira não-paramétrica de eficiência. O procedimento selecionado para assegurar um resultado satisfatório foi à aplicação do software Analyst Frontier, com o propósito de avaliar a eficiência. Nesse sentido, é apresentada uma visão geral do tema e objetivos seguido por um estudo detalhado do setor de saneamento brasileiro e das fronteiras de produção e eficiência produtiva. Para isso, foram escolhidos os modelos a serem utilizados, a amostra, os inputs e output para aplicação às empresas do setor de saneamento. Finalmente são apresentados os escores de eficiência obtidos nos modelos DEA, os quais foram analisados segundo os critérios de localização, retornos de escalas e indicadores técnicos. As companhias estaduais de saneamento básico, de um modo geral apresentaram bons resultados nos dois modelos DEA. Entretanto, observou-se que, a ineficiência técnica foi mais expressiva que a ineficiência de escala

There are three interrelated objectives in a manufacturing facility that are important for the planning and control of a technology comprised of serial production processes. These objectives include plant effectiveness, process effectiveness and a production line-balance between consecutive stages. Plant effectiveness is the degree to which the facility meets its pre-determined plant-level targets. Process effectiveness is the degree to which the production processes meets their pre-determined resource (input) and output targets. The concept of balance exemplifies the degree to which the serial processes exhibit bottlenecks. In this research, all the above three objectives are modeled using a serial-manufacturing goal-programming (SMGP) approach. The results obtained from the SMGP approach are used in conjunction with the traditional DEA analysis to evaluate the overall performance of the plant. This approach is applied to a printed circuit board manufacturing firm for which data has been accumulated for a two-year period. / Master of Science

No description available.

Made available in DSpace on 2014-06-12T17:37:02Z (GMT). No. of bitstreams: 2 arquivo7456_1.pdf: 3892394 bytes, checksum: 3124b935349872a3620686eb040b53b5 (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2005 / Esta tese tem por finalidade avaliar as práticas de análise de projetos de desenvolvimento do Sistema Finor (Fundo de Investimentos do Nordeste), em seus critérios de seleção e análise de pleitos, no período de 1962 até o ano de 2001. Depois da exposição do histórico do incentivo, e da própria experiência da Sudene (Superintendência do Desenvolvimento do Nordeste), foi executada uma análise dos critérios de seleção dos projetos que abrangeu desde o "34-18", passando pelo Finor debêntures, até o fechamento do incentivo para novos projetos, no ano de 2001. Foram feitas aplicações de modelos não-paramétricos e paramétricos na seleção e análise de projetos de desenvolvimento como sugestões de aplicação ao sistema. Um dos empregos contou com o DEA Data Envelopment Analysis e o outro envolveu a investigação do custo de oportunidade, dos projetos Finor, com o auxílio de modelos de regressão (método dos mínimos quadrados) e de indicadores financeiros. Diante das amplas demandas apresentadas o órgão teve dificuldade de superálas, isto se configurou nos problemas de operação, os desafios políticos e a necessidade de avanços técnicos do incentivo Finor

Tese de mestrado integrado. Engenharia Industrial e Gestão. Universidade do Porto. Faculdade de Engenharia. 2011

Tese de mestrado integrado. Engenharia Informática e Computação. Faculdade de Engenharia. Universidade do Porto. 2009

Since 2008, the world has been in recession. As daily news outlets report, this crisis has prompted many small businesses and large corporations to file for bankruptcy, which has grave global social implications. Despite government intervention and incentives to stimulate the economy that have put nations in hundreds of billions of dollars of debt, and have reduced the prime rates to almost zero, efforts to combat the increase in unemployment rate as well as the decrease in discretionary income have been troublesome. It is a vicious cycle: consumers are apprehensive of spending due to the instability of their jobs and ensuing personal financial problems; businesses are weary from the lack of revenue and are forced to tighten their operations which likely translates to layoffs; and so on. Cautious movement of cash flows are rooted in and influenced by the psychology of the players (stakeholders) of the game (society). Understandably, the complexity of this economic fallout is the subject of much attention. And while the markets have recovered much of the lost ground as of late, there is still great opportunity to learn about all the possible factors of this recession, in anticipation of and bracing for one more downturn before we emerge from this crisis. In fact, there is no time like today more appropriate for research in bankruptcy prediction because of its relevance, and in an age where documentation is highly encouraged and often mandated by law, the amount and accessibility of data is paramount – an academic’s paradise! The main objective of this thesis was to develop a model supported by Data Envelopment Analysis (DEA) to predict the likelihood of failure of US companies in the retail-apparel industry based on information available from annual reports – specifically from financial statements and their corresponding Notes, Management’s Discussion and Analysis, and Auditor’s Report. It was hypothesized that the inclusion of variables which reflect managerial decision-making and economic factors would enhance the predictive power of current mathematical models that consider financial data exclusively. With a unique and comprehensive dataset of 85 companies, new metrics based on different aspects of the annual reports were created then combined with a slacks-based measure of efficiency DEA model and modified layering classification technique to capture the multidimensional complexity of bankruptcy. This approach proved to be an effective prediction tool, separating companies with a high risk of bankruptcy from those that were healthy, with a reliable accuracy of 80% – an improvement over the widely-used Altman bankruptcy model having 70%, 58% and 50% accuracy when predicting cases today, from one year back and from two years back, respectively. It also provides a probability of bankruptcy based on a second order polynomial function in addition to targets for improvement, and was designed to be easily adapted for analysis of other industries. Finally, the contributions of this thesis benefit creditors with better risk assessment, owners with time to improve current operations as to avoid failure altogether, as well as investors with information on which healthy companies to invest in and which unhealthy companies to short.