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.

Abstract Since the launch and hot market of innovative products such as iPod, iPhone and iPad, it has created a PND operational interface revolutionary wave. The beloved keyboard, mouse or Passive Touch Panel are gradually replaced by Capacitive Touch Panel(CTP) which became one of the hottest trends in consumer electronic products. No matter in transmittance, hardness, response time, operating temperature resistance, UV resistance or beauty of outlook, CTP products surpass traditional Passive Touch Panel. The market of CTP products is so huge but there is big difference of respective company¡¦s performance. Some companies earn 2 or 3 times of company capital per year but some companies still are at a net loss stage. It¡¦s worth to study why there is a significant difference of their business performance. Further, it is beneficial to study the topic of what are the key successful factors of these outstanding companies. By selecting six representitive samples of CTP companies to research, we will study the development of this industry, the evolution of product technology and the difference of business performance, especially focusing on their sales scale, future growth rate, customer potential growth, ROE, ROA, EPS, EVA and MVA to analyze and compare. We confirm TPK Holding Co., Ltd. and Young Fast Optoelectronics Co., Ltd. are leaders among Taiwan CTP industry. We will study the key successful factors of this industry through interviews with senior management and researchers of this industry. The conclusion of this study is as follows, 1. Glass-type CTP will be the mainstream of CTP product structure, especially in the consumer electronic products such as smartphone and tablet computers. 2. On Glass Solution, Flexible Subtrate and In Cell technology will be the future development of CTP products. 3. If compared with other financial indicators, Economic Value Added (EVA) will fully evaluate and predict the corporate value. 4. There are 7 key successful factors of CTP panels: I. Innovative ability of advanced products and production process technology. II. Emphasize the patent layout to lead the advanced technology. III. Capacity and yield rate. IV. Main customers¡¦ ability to create market. V. Rapid and complete technology supported ability. VI. Provide value added service and products which surpassed other competitors. VII. Establish huge human resource and sound financial structure. Key words¡GCapacitive Touch Panel(CTP)¡BBusiness Performance¡BEconomic Value Added (EVA)¡BMarket Value Added (EVA)¡BKey Successful Factors(KSF)

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Wassernutzung und Abbau der Frischwasser-Ressourcen sind heutzutage ein Thema, das als so wichtig wahrgenommen wird wie der Klimawandel. Wasser wird somit zunehmend Auswirkungen auf den ökonomischen Wert von Unternehmen haben. Ziel der vorliegenden Arbeit ist es, den monetären Wert des Wassers mithilfe des Wasser-Fußabdrucks zu bestimmen. Hierfür werden nach einer kurzen Einführung in Kapitel 2 der ökologische Fußabdruck, der CO2-Fußabdruck und der Wasser-Fußabdruck kurz vorgestellt und in Beziehung zueinander gesetzt. Anschließend wird der Wasser-Fußabdruck diskutiert und sowohl in die Ökobilanzierung als auch in das Instrumentarium der Umweltleistungsmessung eingeordnet. Danach werden die Zielgrößen des Unternehmenswertes beschrieben und der Zusammenhang von ökologischer und ökonomischer Leistungsmessung dargestellt. Auf dem Stufenmodell zum Wertbeitrag aufbauend werden verschiedene Ansätze zur Integration ökologischer Aspekte in den Unternehmenswert diskutiert. In Kapitel 3 wird dann die Methode entwickelt, um den Wasser-Fußabdruck zu bestimmen und auszuwerten und anschließend mithilfe der Werttreiberanalyse, des Water Value Added und der Kumulierten Wasserintensitäten den ökonomischen Beitrag des Wassers zu berechnen. In der Fallstudie wird die Methode angewendet und anschließend in Kapitel 5 anhand der zuvor vorgestellten Kriterien bewertet. Abschließend werden einige Handlungsempfehlungen zur Anwendung und Weiterentwicklung der Methode gegeben. Als Ergebnis der Arbeit kann die Frage beantwortet werden, wie ein Unternehmen den Einfluss des Wassers auf den eigenen Unternehmenswert und den ökonomischen Wert des Wassers bestimmen kann.

Wassernutzung und Abbau der Frischwasser-Ressourcen sind heutzutage ein Thema, das als so wichtig wahrgenommen wird wie der Klimawandel. Wasser wird somit zunehmend Auswirkungen auf den ökonomischen Wert von Unternehmen haben. Ziel der vorliegenden Arbeit ist es, den monetären Wert des Wassers mithilfe des Wasser-Fußabdrucks zu bestimmen. Hierfür werden nach einer kurzen Einführung in Kapitel 2 der ökologische Fußabdruck, der CO2-Fußabdruck und der Wasser-Fußabdruck kurz vorgestellt und in Beziehung zueinander gesetzt. Anschließend wird der Wasser-Fußabdruck diskutiert und sowohl in die Ökobilanzierung als auch in das Instrumentarium der Umweltleistungsmessung eingeordnet. Danach werden die Zielgrößen des Unternehmenswertes beschrieben und der Zusammenhang von ökologischer und ökonomischer Leistungsmessung dargestellt. Auf dem Stufenmodell zum Wertbeitrag aufbauend werden verschiedene Ansätze zur Integration ökologischer Aspekte in den Unternehmenswert diskutiert. In Kapitel 3 wird dann die Methode entwickelt, um den Wasser-Fußabdruck zu bestimmen und auszuwerten und anschließend mithilfe der Werttreiberanalyse, des Water Value Added und der Kumulierten Wasserintensitäten den ökonomischen Beitrag des Wassers zu berechnen. In der Fallstudie wird die Methode angewendet und anschließend in Kapitel 5 anhand der zuvor vorgestellten Kriterien bewertet. Abschließend werden einige Handlungsempfehlungen zur Anwendung und Weiterentwicklung der Methode gegeben. Als Ergebnis der Arbeit kann die Frage beantwortet werden, wie ein Unternehmen den Einfluss des Wassers auf den eigenen Unternehmenswert und den ökonomischen Wert des Wassers bestimmen kann.

If a programme which intends to measure performance is to work successfully in an organisation, it is necessary to understand the contingent factors that need to be in place regardless of philosophical beliefs. It must be integrated with the overall strategy of the business; all approaches to performance measurement emphasise the alignment of objectives, measures, strategic decision making and rewards. This is crucial, as it is not possible to measure performance unless it is clear what an organisation is trying to achieve. Value-based management (VBM) is a powerful management framework with the aim to focus all managerial processes on shareholder wealth creation. It therefore encourages all staff levels within the organisation to focus on value creation. Various metrics have been developed to measure the value creation process within the organisation. The application of VBM principles at the lower levels within the organisation is critical to ensure that lower level staff applies value-creating principles in their daily jobs. Anglo Platinum has also adopted VBM, which will help the organisation to enhance decision-making and ensure pursuing strategies that maximise value. Anglo VBM is a management system which will enable the company to significantly improve the quality and speed of decision-making and to drive performance and profitable growth. It requires a detailed understanding of where and why value is created or consumed within the businesses through assembling a comprehensive fact base. A quantitative study was done to collect primary data through the use of standardised questionnaires that were distributed to respondents at Bleskop and Brakspruit shafts as well all the accountants at Rustenburg Platinum Mine, which forms part of Anglo Platinum. The results from this study indicate that there is a low understanding of VBM as well as a strong focus on business unit objectives and on short-term goals. A key recommendation would be to use incentive mechanisms to be aligned to VBM. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2009.

If a programme which intends to measure performance is to work successfully in an organisation, it is necessary to understand the contingent factors that need to be in place regardless of philosophical beliefs. It must be integrated with the overall strategy of the business; all approaches to performance measurement emphasise the alignment of objectives, measures, strategic decision making and rewards. This is crucial, as it is not possible to measure performance unless it is clear what an organisation is trying to achieve. Value-based management (VBM) is a powerful management framework with the aim to focus all managerial processes on shareholder wealth creation. It therefore encourages all staff levels within the organisation to focus on value creation. Various metrics have been developed to measure the value creation process within the organisation. The application of VBM principles at the lower levels within the organisation is critical to ensure that lower level staff applies value-creating principles in their daily jobs. Anglo Platinum has also adopted VBM, which will help the organisation to enhance decision-making and ensure pursuing strategies that maximise value. Anglo VBM is a management system which will enable the company to significantly improve the quality and speed of decision-making and to drive performance and profitable growth. It requires a detailed understanding of where and why value is created or consumed within the businesses through assembling a comprehensive fact base. A quantitative study was done to collect primary data through the use of standardised questionnaires that were distributed to respondents at Bleskop and Brakspruit shafts as well all the accountants at Rustenburg Platinum Mine, which forms part of Anglo Platinum. The results from this study indicate that there is a low understanding of VBM as well as a strong focus on business unit objectives and on short-term goals. A key recommendation would be to use incentive mechanisms to be aligned to VBM. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2009.

Thesis (MPhil (Information Science))--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: Loyalty programmes have become very popular over the last 10 years and many businesses have chosen to implement such programmes to support their marketing strategies. Fundamental to the functioning and success of such loyalty programmes is the ability to gather, process, analyse and apply information regarding a business' customers. Such information is generated through customers' interactions with the programme and the business to which it is linked, as well as the various services and their providers that make up the programme. The aim of this research project is to investigate the question of whether an information-oriented strategy, based on the principles and paradigm of loyalty manifest in the global phenomenon of loyalty programmes, can deliver value to a business adopting them. In the process of the investigation, the primacy of information as the source of value for any business in the new economy will be discussed. This will be transposed onto the argument that the customer is the source of revenue generation and drives the flow of value in a business system. The results of these two streams of argument will show how the synergy between customers and their information, through the lens of loyalty economics, can be translated into business value with the achievement of core business objectives, i.e. sustainable revenue, growth, profit and competitive advantage. Evidence of these contentions will be provided by presenting and analysing local and international loyalty programmes as case studies manifesting this approach. In conclusion, the various findings of the research will be synthesised in the context of existing, sound business, customer, and information and knowledge management theory to derive an information oriented model of loyalty. This model is intended to be a strategic framework which a business can apply to provide insight into their decision making and assist in the achievement of their objectives. In further research beyond the limits of this paper, the model is intended to be tested. In application, the validated model's purpose will be to introduce to businesses and their leadership the paradigm of loyalty as a strategic tool. Furthermore, the model could be used as a foundation to assist in the creation, evaluation and development of loyalty programmes and their business implications in practice. / AFRIKAANSE OPSOMMING: In die afgelope 10 jaar het lojaliteitsprogramme baie populer geword en baie besighede het verkies om sulke programme te implementeer om sodoende hulle bemarkingsstrategie te ondersteun. Die grondslag vir die funksionering en sukses van sulke lojaliteitsprogramme is die vermoe om informasie oor klante te versamel, te verwerk, te ontleed en toe te pas. Sulke informasie word gegenereer deur die klante se interaksie met die programme en die besigheid waaraan die program verbind is, asook die verskeie dienste en diensverskaffers waaruit die programme bestaan. Die doel van hierdie navorsingsprojek is om ondersoek in te stel na die vraag of 'n informasie georienteerde benadering, gegrond op die basis van lojaliteit, gemanifesteer in die wereldwye verskynsel van lojaliteitsprogramme, waarde kan toevoeg vir besighede wat hulle aanneem. Die belang van informasie as die bron van waarde vir enige besigheid in die nuwe ekonomie sal as deel van die ondersoek bespreek word. Dit sal saamgevat word in die argument dat die klant die bron is van inkomstegenerasie en dat die klant die vloei van waarde in 'n besigheidsisteem dryf. Die resultate van hierdie twee argumentlyne sal aantoon hoe die sinergie tussen die klante en hulle informasie, deur die lens van lojaliteitsekonomie, bydra to besigheidswaarde deur die bereiking van kern besigheidsdoelwitte, bv. volhoubare inkomste, groei, wins en mededingende voordeel. Bewyse van hierdie stellings sal verskaf word deur plaaslike en internasionale lojaliteits programme te beskryf en ontleed as gevallestudies wat hierdie benadering weerspieel. Ten slotte sal die verskillende bevindings van die navorsing saamgevat word in die konteks van bestaande, goeie besigheids-, klante- en informasie en kennisbestuur ten einde 'n informasie georienteerde lojaliteitsmodel te skep. Hierdie model se doel is om 'n strategiese raamwerk te skep wat 'n besigheid kan toepas om insig te gee in strategiese besluite en om doelwitte te bereik. In verdere ondersoek buite die bestek van hierdie werkstuk sal die model getoets word. In toepassing is die gevalideerde model se doel om besighede en hulle leiers bekend te stel aan die paradigma van lojaliteit as 'n strategiese hulpmiddel. Verder kan die model gebruik word as grondslag vir die skepping, evaluering en uitbreiding van lojaliteitsprogramme en hulle besigheidsimplikasies in die praktyk.

[pt] O Objetivo dessa dissertação é calcular o custo de capital e o valor econômico de cooperativas agrícolas no Brasil. Para isso, foi analisado os demonstrativos financeiros de 28 cooperativas agrícolas de diversos setores ao longo de 7 anos. Os resultados encontrados indicam que o custo de capital das cooperativas analisadas é, em média, de 6,63 porcento a.a. e que a maioria das cooperativas estão gerando valor para os cooperados, com média de 18.889 reais. / [en] The objective of this dissertation is to evaluate the cost of capital and economic value added of agricultural cooperatives of Brazil. For this purpose, it was analysed the financial statements of 28 agricultural cooperatives from differents sectors over 7 years. The results indicates that the weight average cost of capital is 6,63 percent per year and that most of cooperatives are generating value for their members, with means of 18.889 reais.

The main objective of this diploma work is the application of various methods and indicators for fundamental and technical analysis on the data of H + S bussi, Ltd. company in the years 2006 - 2010 and based on the results obtained to evaluate the financial situation of the company. The first part of this work provides information problems of fundamental and technical analysis. The second part focuses on the characteristics of the enterprise itself and the methods of evaluation of financial health.