This paper is based on Lennart Lundquist thesis of the importance of incorporating both democratic and economic values in public administration, what he calls "our public ethos", as economic values have become increasingly important due to the development of New Public Management. The paper aimed to investigate which economic or democratic values could be identified in relation to e-government in an analysis of three Swedish administrative authorities' policy documents. To obtain the purpose of this study, following question was asked: ● Which economic or democratic values can be identified in relation to e-government in a review of the Swedish Social Insurance Agency, the Police Authority and the Employment Service's policy document? A ideal-type analysis was used as a method, and the measurement point consisted of democratic and economic values in our public ethos. The result turned out to be that both economic and democratic values can be found in the documents. It is arguable that New Public Management has had an impact on all, but its hegemonic position could not be substantiated. The dissertation's analysis section also pointed out that, in addition to emphasizing democratic values, e-government reforms can also strengthen these.

>Magister Scientiae - MSc / Hydrogeological characterization of an aquifer system is a first step to determine groundwater quantity, yield potential, socio-economic value, storage capacity and aquifer transmissivity properties of an aquifer as a water resource. Derivative analysis is a technique that has been used to understand groundwater flow systems. This is mainly because derivative analysis of pumping test data and curve matching improves the understanding of aquifer types and hydrogeologic setting of a study site. Time vs drawdown curves produced through pumping tests serve as the most useful tools to analyse aquifer characteristics. The study was conducted through performing pumping test in boreholes of hospital facilities in the Western Cape drilled on the TMG and Malmesbury formation. / 2023

El presente trabajo de investigación tiene como objetivo explicar la incidencia del control de gestión a la gestión de inventaros en el valor económico agregado en estaciones de servicio – grifos del distrito de Surquillo, 2019. El trabajo está divido en cinco capítulos comenzando con el Capítulo 1, Marco teórico, donde se ha definido los conceptos básicos de la investigación como son las variables del control de gestión, gestión de inventarios y valor económico agregado. Así como, definiciones sobre el sector de comercialización de hidrocarburos. En el Capítulo 2, se ha determinado el plan de investigación, en cual se detallado el problema en cuestión y objetivo general como especifico. De igual modo, el planteamiento de las hipótesis tanto general como específicas. En el Capítulo 3, se ha desarrollado la metodología de investigación empleada, se definió la muestra para el debido análisis de los instrumentos cualitativos y cuantitativos. Por consiguiente, en el Capítulo 4, se procedió con el desarrollo de la aplicación de instrumentos como son las encuestas y entrevista recopiladas de los especialistas en el tema. También, se realizó el caso práctico. Finalmente, en el Capítulo 5 se realizó los análisis obtenidos por las encuestas y entrevistas. Además, se analizó el caso práctico. Adicional a ello, se procedió con las conclusiones y recomendaciones. / The objective of this research is: “To explain the incidence of the management control to inventory management on the economic value added in gas stations located on Surquillo’s district, 2019. This research is divided in five chapters which are: Chapter 1, theoretical framework; on this section the basic concepts are defined in management control variables, inventory management and economic value added. As well as definitions about hydrocarbon sellers sector. On chapter 2, it was determined the research plan, there is detailed the main problem and objective as well as the specific ones. In the same way, the hypothesis approach are general and specifics. On chapter 3, the used methodology was defined with a sample for the analysis using the qualitative and quantitative instruments. Therefore, chapter 4 was developed gathering process from the research instruments: surveys from gas station managers and interviews made to experts in this topic. There was also made a case of study on a real gas station. Finally, in chapter 5, the analysis was made from surveys and interviews. There also is the case of study analysis and conclusions and recommendations. / Tesis

The purposes of this thesis are to: (a) provide a review of previous research on the economic value of geological information, including the identification of important lessons from such work: and (b) assess the current use and non-use of geological information in Swedish municipalities. The thesis consists of three papers all related to the assessment or adoption of geological information.Paper I provides a review of previous research on the economic value of geological information and other earth observations as well as related products, services and infrastructure. Furthermore, the paper identifies important lessons and issues that require increased attention in future research. The review of prior research shows that significant economic benefits are attached to the use of geological information. The value of geological information has typically been measured in terms of avoided costs. Still, it is difficult to compare results across studies since they differ in scope and make alternative assumptions concerning which sectors to cover. Furthermore, previous research is not uniform in its treatment of potential (rather than only existing) users, and it employs varying conceptions of avoided costs. The paper concludes that future research should devote more attention to the public and experience good characteristics of this type of information, thus highlighting the preconditions for information adoption as well as addressing the role of potential users. A number of specific methodological challenges also deserve further scrutiny in future research, such as the use of discount rates and benefit-transfer approaches in the empirical context of geological information.Based on the results of Paper I it is important to also analyze what, beyond technological advances, influences the adoption of geological information. Paper II and III investigate the determinants of adopting geological information in the public sector with an emphasis on Swedish municipalities. Paper II contributes to the literature by theoretical explanations and empirical findings on individual and organizational effects influencing the adoption of geological information. In this paper an information adoption model is proposed and tested against data collected from 677 officials in Swedish municipalities. The model is estimated using linear probability (LPM) and instrument variable generalized method of moment (IV-GMM) approaches. The results suggest that perceived advantages have the largest effect on the likelihood of adopting geological information, but also follow-up education (motivation) and gender are found to affect adoption behavior. In addition, the results also indicate a group effect within working units. Some implications of the findings and future research areas are discussed.Paper III further investigates the adoption of geological information in the public sector by considering social effects (collegial advice), and whether the information is jointly adopted with related information. The related information considered in this paper is other geoinformation such as map data, demographic information concerning population or building information. The empirical analysis builds on the survey sent out to officials at Swedish municipalities. The information adoption model is estimated using probit and bivariate probits. The results suggest that the adoption of geological and related information is a joint and complementary decision. It is also found that collegial advice, perceived skills from education, motivation to adopt, perceived advantage, gender and working unit affect the likelihood of adopting geological information.

Made available in DSpace on 2016-04-25T16:44:50Z (GMT). No. of bitstreams: 1 ADM - Fernando Piveta.pdf: 1178347 bytes, checksum: 6764b90853817bb68a46439db196ce15 (MD5) Previous issue date: 2006-10-09 / Camargo Correa Cimentos S.A / With the managerial models evolution, the companies have been found, incessantly, ways to minimize the risk inherent for taking decision. New evaluation methodologies are persistently live inside of the organizations, for example, the EVA®, providing an updated evaluation between investments and its costs, promoting a value generation overview. The aim of this dissertation is to promote a theoretical and practical evaluation among EVA®, performance indicators and stock price in a study of case contemplating Embraer and the worldwide aerospace market. However, this dissertation begins with a theoretical observation of the main themes in analysis, as capital structure, costs involved and EVA®, and forward, applying these concepts in the EVA® observation as value methodology and its correlation with other performance indicators, as well as Embraer and world aerospace market. The results achieved in this research, at first moment by Embraer followed by aerospace sector, were similar didn t have significant correlation between EVA® and stock price. Similarly, the more significant correlations occurred between EVA® and the operational performance indicators, reflecting the current positions of the companies in analysis / Com a evolução dos modelos de gestão ao longo do tempo, as organizações têm buscado, incessantemente, formas de minimizarem o risco à tomada de decisão. Novos métodos de avaliação de performance estão presentes nas organizações como, por exemplo, o EVA®, proporcionando uma avaliação madura entre os investimentos e os seus respectivos custos, promovendo uma visão de geração de valor. O objetivo desta dissertação é promover uma avaliação teórico-prática entre a relação do EVA®, os indicadores de desempenho e o preço da ação em um estudo de caso, envolvendo a Embraer e o setor aeroespacial mundial. Para tanto, esta dissertação inicia-se com a observação teórica dos principais temas em análise, como a estrutura de capital, custos envolvidos e o EVA® e em seguida passa-se a aplicar tais conceitos na observação do EVA® como metodologia de explicitação de valor e suas correlações com os demais indicadores de desempenho, tanto para a Embraer, bem como para o setor aeroespacial mundial. Os resultados obtidos nesta pesquisa, em primeiro momento com a Embraer e em seguida para o setor aeroespacial, foram semelhantes ao não mostrarem correlação significante entre o EVA® e o preço da ação. Semelhantemente, as maiores e mais significantes correlações se deram entre o EVA® e os indicadores de desempenho operacionais, que refletiam a posição corrente das empresas em análises

La relazione tra traffico di cocaina e violenza ha attratto l’attenzione di molti ricercatori negli ultimi tre decenni; nonostante questo, il ruolo in questa relazione delle fluttuazioni del valore mercato illecito hanno ricevuto finora poca attenzione. Questo studio produce una stima della fluttuazione del valore del mercato della cocaina in 151 paesi nel periodo 1998-2013 adottando un originale approccio che considera sia la dimensione dei flussi di cocaina sia il network dei paesi trafficanti. I risultati di questa stima sono poi utilizzati per esplorare la relazione tra fluttuazioni nel valore del mercato della cocaina e il livello di violenza in un set di 63 paesi. Le analisi dimostrano che le variazioni nel valore del mercato influenzano il livello di violenza in un paese. Infine, sfruttando un nuovo metodo di stima dell’intensità della lotta al traffico di cocaina, lo studio mostra come l’intensificarsi del contrasto al narcotraffico possa, paradossalmente, generare delle spirali di violenza. / Many scholars have investigated the escalation of violence associated with drug trafficking. Despite the plethora of literature, limited attention has been paid to the consequences of fluctuations in the value of markets. This study addresses this lacuna in extant research by proposing an original estimate of the gross value added of cocaine markets in 151 countries between the period 1998-2013, taking into consideration both national and international dimensions of cocaine trafficking through recourse to a flow/network approach. In conjunction with this, the fluctuation of the gross value added of the cocaine market is examined in terms of an etiological factor in the upsurge of interpersonal lethal violence. The analysis demonstrates how expansions and contractions of the gross value added in cocaine markets are significant determinants of the level of violence within the respective countries that constitute the global cocaine network. Finally, through mobilising innovative methods for estimating drug law enforcement actions, the study problematizes extant methods for disrupting drug trafficking on the basis that they may, paradoxically, engender cycles of violence.

[pt] O presente estudo surge no contexto onde cada vez mais empresas de capital aberto aderem aos níveis diferenciados de governança corporativa e Novo Mercado da Bovespa, no intuito de aumentar o valor da sociedade, melhorar seu desempenho, obter custos de capital reduzidos e garantir sua sustentabilidade. A pesquisa em tela tem a finalidade de avaliar se empresas brasileiras que adotam práticas de governança corporativa, a saber, adesão ao Novo Mercado (nível máximo de governança corporativa formalmente estabelecido pelo mercado de capitais brasileiro), criam valor econômico para seus respectivos acionistas. A listagem no Novo Mercado abrange uma série de princípios considerados boas práticas de governança, entretanto as práticas parecem estar mais centradas em questões como transparência na prestação de informações por parte da companhia e proteção do acionista minoritário, ao invés de questões relevantes da ótica de criação de valor econômico. A métrica possibilita análise mais profunda da estrutura de capitais, dos recursos investidos e do resultado econômico das companhias, e por fim, permite avaliar se as ações dos administradores estão de fato gerando valor para os acionistas. Os resultados sugerem que a adesão ao Novo Mercado consiste em fator importante, porém não determinante para a criação de valor econômico das companhias da amostra. / [en] The present study arises in a framework where companies traded on the stock market adhere to the differentiated levels of corporative governança and the Novo Mercado established by the São Paulo Stock Exchange, with the intention of increasing the company`s value, to improve its performance, to obtain reduced costs of capital and to guarantee its sustentabilidade. The research evaluates whether Brazilian companies which adopt corporative governance practices, such as, adhesion to the Novo Mercado (maximum level of corporative governance officially established by the Brazilian stock market), create economic value for their shareholders. The Novo Mercado includes a series of principles considered best corporate governance practices. However these practices seem to be more centered in issues such as information disclosure and protection of minority shareholders, instead of issues concerning economic value creation. The metric enables a deeper analysis of the companies` capital structure, invested resources and economic results, and finally, allows an evaluation of whether the administrators` actions are, in fact, creating shareholders` value. The results suggest that the adhesion to the Novo Mercado is an important, but not a determinant factor for economic value creation in the companies of the sample.

Made available in DSpace on 2015-12-04T11:45:23Z (GMT). No. of bitstreams: 1 Eduardo_Ribeiro_Silva.pdf: 1063175 bytes, checksum: 3edc1135a16a6fa8cd3089603ed29233 (MD5) Previous issue date: 2004-08-09 / This study's objective is to realize a critical analysis of the EVA?? Variable Remuneration Program, beginning from it's theoretical conception and culminating to the definition and critical analysis of the inherent requisites of the analyzed variable remuneration programs in contrast with the identified requisites in the EVA?? Variable Remuneration Program. The EVA?? model shows it's variable remuneration program as a mechanism with the capacity of making managers to think and behave as the company's owners, based on the allegation that the bigger the EVA the bigger the manager's bonus, and the bigger the wealth created to the shareholder. However, this affirmation will be questioned by this dissertation. The research identified that the behavior and the satisfaction of the companies' employers are not just tied to the financial questions, but they are also connected to a variety of elements with the capacity of forming a motivated working environment. It was verified in this dissertation that the EVA?? Variable Remuneration Program partly attends the inherent requisites of the variable remuneration programs / O presente estudo tem o objetivo de realizar a an??lise cr??tica do Programa de Remunera????o Vari??vel EVA??, iniciando por sua concep????o te??rica e culminando na defini????o e an??lise cr??tica dos requisitos inerentes aos programas de remunera????o vari??vel analisados, em contraposi????o aos requisitos identificados no Programa de Remunera????o Vari??vel EVA??. O modelo EVA?? apresenta o seu programa de remunera????o vari??vel como mecanismo capaz de fazer os gestores pensarem e agirem como donos da empresa, sob a alega????o de que quanto maior o EVA, maior o b??nus para o gestor, e maior a riqueza gerada para o acionista. No entanto, esta afirma????o ser?? questionada nesta disserta????o. A pesquisa identificou que o comportamento e a satisfa????o dos funcion??rios de uma empresa n??o est??o relacionados apenas ao car??ter financeiro, e sim a um conjunto de elementos capazes de formar um ambiente de trabalho motivador. Foi verificado nesta disserta????o que o Programa de Remunera????o vari??vel EVA?? atende parcialmente os requisitos inerentes aos programas de remunera????o vari??vel.

De maneira geral, o abastecimento de madeira de indústrias de celulose brasileiras provém de áreas plantadas próprias e de madeira comprada no mercado. Programas de planejamento florestal de longo prazo procuram, normalmente, abranger o manejo da floresta plantada de forma dissociada à aquisição de madeira de fontes externas. O objetivo deste estudo é avaliar o impacto da variação de valores de aquisição da madeira de mercado em modelos de programação linear que consideram seu volume adquirido como uma das variáveis-resposta. Fundamentado em dados florestais de 155 Unidades de Produção fornecidos pela International Paper do Brasil Ltda., empresa do ramo de papel para imprimir e escrever situada em Mogi-Guaçu, Estado de São Paulo, o trabalho apresenta resultados provenientes da geração de 80 modelos de programação linear submetidos a cinco diferentes cenários de valores de madeira de mercado. As abordagens dos modelos foram divididas em: modelos de maximização do valor presente líquido e modelos de minimização do valor do custo presente, subdivididos em modelos Global e Regionalizado (procurando observar uma condicionante administrativa da empresa), ordenados ou de produção livre e, finalmente, submetidos ou não a restrições operacionais de área máxima de colheita. Os resultados permitem observar que as diferentes abordagens de planejamento possuem graus variados de sensibilidade a variações de valores de madeira de mercado, notadamente os modelos de minimização do valor presente do custo. Esta sensibilidade pode ser medida pelas variações provocadas nos programas de colheita de madeira própria e compra de madeira de mercado, pela flutuação das idades médias de colheita, pelos resultados das funções-objetivo e pelo percentual de aproveitamento de área própria. Os dados também sugerem que há vantagem em manejar a floresta pelo modelo Global, que desconsidera os limites administrativos da empresa. Também, pode-se afirmar que a maximização do valor presente líquido das prescrições é a abordagem preferível em função de demonstrar maior robustez na geração de planos de manejo menos sensíveis aos diferentes cenários de valor da madeira de mercado. / Generally, the Brazilian pulp industry wood supply is largely provided by planted forests owned by the companies and wood purchased in the market. Long term planning programs usually address the two supplying sources - fee forests and market wood -separately. The main objective of this study is to assess the impact of different wood acquisition value scenarios in linear programming models that consider the amount of purchased wood as one of the variables. Based on data of 155 Production Units supplied by International Paper do Brasil Ltda., a printing paper company located in Mogi-Guaçu, State of São Paulo, the study presents results from the generation of 80 linear programming models submitted to five different wood acquisition value scenarios. The approach was divided into: maximization of net present value and minimization of the present cost, divided into Global and Regionalized models (pertaining to a company administrative restriction), with regulated or floating production and submitted or not to operational restrictions as a maximum harvesting area. Results allow observing that the different modeling approaches show different degrees of sensitivity to variations in the wood acquisition value - notably the minimization models. That sensitivity can be measured against variations in the harvesting and wood purchase programs, the floatation of the average harvesting ages, results of the objective function values and the percentage of utilization of fee lands. Results also suggest that there are advantages in managing the forest through the Global model, not considering the actual administrative limitations. Also, the maximization approach is the preferred one once it demonstrates more robustness through the generation of management programs less sensitive to the different proposed wood acquisition value scenarios.

O presente trabalho tem como objetivo avaliar a aplicação do método dos efeitos na avaliação de planos de bacias hidrográficas. Foi escolhida para estudo a bacia do Rio Quaraí, situada na fronteira do Brasil com a República Federativa do Uruguai, no Estado do Rio Grande do Sul, em função de estar a bacia vinculada a um projeto do Instituto de Pesquisas Hidráulicas (IPH) da UFRGS. Foram escolhidos três instrumentos de trabalho na elaboração deste estudo: a matriz insumo-produto do Rio Grande do Sul, a metodologia do valor à contingente e o método dos efeitos. Na utilização da matriz insumo-produto do Estado do Rio Grande do Sul foram selecionados determinados produtos e serviços que estão diretamente ligados à economia presente na região da Bacia do Rio Quaraí. Com a utilização do método de valoração à contingente foi estimado a valoração de condições do meio ambiente, no caso a água, perguntando-se aos produtores de arroz qual sua disposição em pagar (DAP) pela manutenção ou melhoria do fornecimento de água do Rio Quaraí. Dentre as diversas variantes para a obtenção da disposição a pagar foi utilizada a técnica de perguntas abertas (“open-ended”) principalmente pelo fato de possibilitar uma comparação com a mesma técnica aplicada na bacia do Rio Gravataí, também no Rio Grande do Sul. Com os dados da Matriz de Leontief, calculada a partir da Matriz Insumo – Produto do Rio Grande do Sul referente ao ano 2003 foi possível a elaboração de fluxos de caixa de projetos de barragens da Bacia do Rio Quaraí e através desses a avaliação do método dos efeitos em relação aos métodos tradicionais, analisando a relação benefício custo e o valor presente líquido. / The present paper aims at evaluating and applying the Method of Effects in the hydrographic basins power plan analysis. For the present study it was chosen the Quaraí river basin, located on the border of Brazil and Uruguay, in Rio Grande do Sul state, due to the fact that this basin is linked to the Hydraulic Research Institute project at Federal University of Rio Grande do Sul (UFRGS). To make this study possible three instruments were used: Rio Grande do Sul inputoutput matrix, the contingent evaluation method and the method of effects. By using the Rio Grande do Sul input-output matrix certain products and services that are directly related to the Quaraí river Basin economy were selected. When using the contingent evaluation method the environmental conditions were taken into consideration, in this case, water, by asking the rice producers about their willing to pay for the maintainance or improvement of water supply in the Quaraí river basin. Among the several options to discover the producers willing to pay, it was used the open-ended technique, specially because this allows a comparison to the same technique applied to the Gravataí river basin, also in Rio Grande do Sul. Using the Leontief Matrix data, calculated from the 2003 Rio Grande do Sul input-output matrix, it was possible to elaborate the cash flow of dam projects related to the Quaraí river basin and through these, the method of effects evaluation relating it to the traditional methods, by analyzing the relation cost-benefit and the present income.