This study addresses the importance of cost accounting and performance evaluation for organizations. Further, this study explains the purposes of cost accounting and performance evaluation. The chosen method is a single case study which investigates how product costing is made within a food manufacturing company, called Omega in this study. Interviews have been an important tool for collecting data; data used to create a snapshot of Omega’s current operations. Cost concepts, cost allocation methods, and performance evaluation theories are presented and later compared with the snapshot of Omega. Dissatisfaction concerning product costing in Omega was first expressed by a business unit manager. Search revealed that the issue concerning product costing was not a problem per se; instead it was a symptom of a more fundamental issue. The more fundamental issue is Omega’s cost accounting and financial performance evaluation used throughout the organization. Omega evaluates its business units using financial operating results measures based on information from its cost accounting system. Uncertainty within Omega has been observed concerning a performance measure called operational result. Search has revealed that the business units within Omega do not have the ability to control costs upon which they are evaluated, and further that all costs are not relevant for business unit performance evaluation. Three cost categories for cost accounting have been constructed with the purpose of serving as a base for financial performance evaluation. Treating costs differently based upon their characteristics enables organizations to form a well-functioning financial performance evaluation system which can lead the organization in the right direction. Ultimately, a well-functioning financial performance evaluation system enhances motivation and commitment in business units as well as it gives the top management a correct performance indicator.

Whether or not the employees have demonstrated all their abilities, or whether the separation is rising. These are all questions that the manager will have to confront.A high separation is a lost of company. Document research showed that employees who have higher performance evaluation have a lower turnover intension to resign. This research discussed the variables that affected organizational commitment. It surveyed Chinese and Taiwanese employees in Taiwanese-owned companies in evaluation (three branches: result evaluation, award evaluation, and improvement valuation) as independent variables to regression analysis Taiwanese business¡¦s performance management and its effects on Chinese employees¡¦ turnover intension. Most of the specialists of organization behavior put personal values and personal character as one of the variables that affect turnover intension. Thus, this research set personal values and personal character as the adjusting factors. The results were that some personal values and personal character interacted with each other and lower the employees¡¦ turnover intension.The interaction between promotional, salary justice, and adjusting factors were most explicit, and had the lower effect on employees¡¦ turnover intension.

The reason that a firm have to run its business in diversify ways, is to extend contents that it produced, enhance its business values and gain more benefits. Diversification has two kinds of business models, which is vertical and horizontal diversification. As for a steel company, vertical diversify is use its main business as the core, then extend to other new territories of steel business. A firm, which uses internationalization strategy, has several internal and external factors. The internal factors, which are like domestic market is to small, rise to the labor costs, values of people change, traditional industries move abroad, and lack of lobar power. For external factors is free market economy, change of the business environments. To lower the cost, company has to integrate domestic and abroad advantageous resources. The firm has to advancing its own competitiveness by internationalization. Corporation merge is for the purpose of expanding the organization scale and operation abilities, and to pursue growth of external businesses. By buying target company¡¦s properties, to reach the goal of corporation merges. With the transnational merge can also achieve the internationalization strategy. The integration and re-engineering of working process, is the key task after to take over the management of the merged company. To co-operate with company strategy, review the resources needed during the integration. To plan and design the method of improves working process. And to start the implementation. To review the achievements of the integration and improvement of the working process. Can be judged by key events, which defined by different main manufacturing and managing issues. And with review in each phase, the effective of improvement could be ensured. For every company, every important decision made. Will lurking with several uncontrollable factors. To face with the risks, which are coming from any miss-judgment or fails decisions during the merging process that could ruin the whole merging process. In conclusion and suggestion section, we will discuss more about the best processing model of merging task.

In today¡¦s world of highly developed economies, the average yearly consumption of paper per person is usually considered as an index of living standard. The paper industry is one of the basic industries necessary to our daily lives and an indispensably important industry in the domestic economic development. Basically, paper is a cheap medium that can be used for a wide range of purposes. Compared with other media, it has strong competitiveness. And as the industry is growing more mature, it is necessary to further investigate how to expand the market and enhance manufacturer¡¦s profit, so as to reach the goal of sustainable management of an enterprise. In order to evaluate whether the salespersons in the paper industry are able to bring profit for the company, a systematic appraisal system has to be established. This study broke through the conventional performance evaluation method adopted in the paper industry and proposed to use the 4 constructs of Balanced Scorecard as the constructs for performance evaluation, in an attempt to develop a comprehensive appraisal system. Among these 4 constructs, except the ¡§finance¡¨ and ¡§customer¡¨ constructs that were evaluated with objective quantitative indices, ¡§internal workflow¡¨ and ¡§learning and growing¡¨ constructs were subjective qualitative indices. Literature review was first conducted to induce the items for evaluating salesperson¡¦s performance. Through a survey on expert¡¦s opinions, indices considered as more imperative were derived to build the hierarchical structure of performance evaluation. Analytic Hierarchy Process (AHP) was then applied to calculate the weight of each index. Finally, empirical verifications were conducted to gain the agreement of the paper industry, in hope of providing a reference for the managers of the industry. Regarding to the structure and weight of the performance index established in this study for salespersons in the paper industry, the conclusions were made as follows: 1.The establishment of a performance appraisal system: 19 evaluation indices were developed, based on the 4 major constructs of Balanced Scorecard. 2.Weight of performance evaluation indices: Among the 4 major constructs of Balanced Scorecard, ¡§customer¡¨ was the priority, followed by the ¡§finance¡¨ construct. The overall weight of the two construct accounted for 60%. And among the 19 other indices, ¡§integrity¡¨ had the highest weight, and the rest of the top 5 indices were: gross profit margin rate, concept of cost, customer satisfaction, and achievement of collection. 3.Empirical verifications: This study conducted empirical verifications on a paper manufacturer, and the analysis results were consistent with the subjective evaluations of the high-ranking supervisors in the company. It was believed that the performance indices proposed in this study possessed high objectivity and accuracy, and could be used as a reference for performance evaluations in the future.

Measurement and evaluation of academic performance is an highly debated research area and results of the studies in this area are closely followed by a large segment of the society. In general, researches conducted in this domain evaluate higher education institutions as a whole, but such an approach actually represents an average performance of the research fields, which are actively studied by the members of institutions. This may be misleading, because academic performance varies for each university depending on the field of research. However, people who are interested in the results of these studies require more detailed information about field based academic performances of institutions. One of these studies mentioned above have been implemented in 2011 by University Ranking by Academic Performance (URAP) research laboratory which was established in Middle East Technical University - Informatics Institute. In this study, 2000 universities around the world have been ranked according to multiple criteria in terms of overall academic performance. Interests shown to results of the system implemented by URAP revealed a need for a more comprehensive ranking system, which deals with the evaluation of field based academic performance. In this sense, within the scope of this study, universities ranked by URAP research laboratory were evaluated in terms of their academic performance in the following six research fields / Agriculture &amp / Environmental Sciences (AGE) Clinical Medicine (MED) Engineering, Computing &amp / Technology (ENG) Life Sciences (LIFE) Natural Sciences (SCI) Social Sciences (SOC) Institutions in this study has been evaluated according to data that have been collected from ISI - Web of Knowledge for the indicators listed below. Article Count (last year) Total Document Count (last 5 years) Cumulative Journal Impact (last 5 years) Total Citation Count (last 5 years) H-Index (average of last 5 years) The results indicate that status of universities from the point of academic performance varies according to the research field.

Within the air defense domain, the Weapon-Target Allocation problem is a fundamental problem. This problem deals with the allocation of a set ofiring units or weapons to a set of hostile targets so that the total expected effect on targets is maximized. The Weapon-Target Allocation problem has been proven to be NP-Complete by Lloyd and Witsenhausen [14]. In this thesis, the use of various algorithms including search algorithms, maximum marginal return algorithms, evolutionary algorithms and bipartite graph matching algorithms are demonstrated to solve the problem. Algorithms from the literature are adjusted to the problem and implemented. In addition, existing algorithms are improved by taking care of the maximum allowed time criterion. A testbed is developed to be able to compare the algorithms. The developed testbed allows users to implement new algorithms and compare the algorithms that are selected by the users easily. Using the testbed, implemented algorithms are compared based on optimality and performance criteria. The results are examined and by combining the algorithms that give better results, a new algorithm is proposed to solve the problem more effciently. The proposed algorithm is also compared to the other algorithms and computational results of the algorithms are presented.

Power quality has a great effect on the operation of system loads. To analyze its effects and the possible economic losses due to system disturbances, there is an immediate need of a power quality monitoring system. With an effective communication system, network disturbance data can be gathered and analyzed efficiently such that outage duration and its consequent losses can be reduced. This thesis presents communication network performance simulation results of different types of communication schemes used in a power quality monitoring system. Discrete event simulation method is used to study the end-to-end delay times of different communication architectures. Based on these simulation results, system designers can choose the best option to meet their data communication requirements in power quality monitoring.

Presently, the competitions between enterprises and cooperation are very intense. Being able to ensure and exploit human resources is one of the main promises to success. However, the question of how to ensure human resources is also one of the hardest problems faced by cooperation. Whether or not the employees have demonstrated all their abilities, or whether the separation is rising. These are all questions that the manager will have to confront. A high separation is a lost of the company. Document research showed that employees who have higher organizational commitment have a lower tendency to resign. This research discussed the variables that affected organizational commitment. It surveyed Chinese and Taiwanese employees in Taiwanese-owned companies in Guang-Dong Province. Using promotional justice, salary justice, and performance evaluation (three branches: result evaluation, award evaluation, and improvement evaluation) as independent variables to regression analysis Taiwanese business¡¦s performance management and its effects on Chinese employees¡¦ organizational commitment. Most of the specialists of organizational behavior put personal values and personal character as one of the variables that affect organizational commitment. Thus, this research set personal values and personal character as the adjusting factors. The results were that some personal values and personal character interacted with each other and raised the employees¡¦ organizational commitment. The interactions between promotional justice, salary justice, and adjusting factors were most explicit, and had the greatest effect on employees¡¦ organizational commitment.

The diligent working attitude of Taiwanese employees has created miracle in Taiwanese economy. The result of investing too much time in their career does not only affect their psychological well-being but also impact their family dynamic. According to some researches, working overtime does not always bring benefit to the organizations; nevertheless, working overtime is still a widespread phenomenon even though there are labor laws to regulate such behavior in Taiwan, Karoshi is quite common on the news. This research samples knowledge workers to investigate the relationship between employees¡¦ motivations, cognitions, and behaviors of working overtime; the moderating effects specific to job characteristic will be studied as well. Furthermore, we have identified the motivations for work overtime into three main categories: immediate rewards, seeking for career growth potential, and peer pressure from other employees. The first category is immediate rewards, which simply referred to overtime pay or extra vacation days employees earn from working overtime. The second category of motivations to work overtime is to seek for a career growth potential in the near future. By working overtimes, the employees hope the employers can see the dedication employees had put into their work then provide employees opportunities to move onto a higher level position or an increase in compensation. Peer pressure is the third category of motivation for people to work overtime. The employees feel pressure to be the first one to step out off the office while others are still working after their regular work hours. In addition, this research also analyzed the relationship between work performance evaluations and emotions associated with overtime; identifying specific behaviors associated with working overtime by analyzing the relationship between how man overtime hours worked and how often one will need to work overtime. By doing this research, we hope that we hope we can provide a better understanding of the extended hours overtime phenomenon in Taiwan. Through the real example analyses, this research acquires the following results: 1.There is no obvious relation between seeking a career growth potential and employees¡¦ feeling toward overtime; nor there direct connection between motivation for overtime and emotions which associated with working overtime. 2.However, our real example analyses do show a positive relationship between motivation due to peer pressure for working overtime and work performance evaluation for overtime. Nerveless, the research data shows a inverse relation between motivations due to peer pressure for working overtime and emotions associated with working overtime. 3.There is a positive relationship between seeking a career growth potential and hours worked. 4.If one is concerned his/her evaluations from his/her supervisor, then there will be an obvious increasing in his/her overtime working days and hours but there is no connection with the work emotions. 5.The individual control of work will cause negative interference with the motives and the evaluations of overtime working; the feedback and the integrity of work will cause positive interference.

<p>Embedded microcomputers are used in a wide range of applications nowadays. Avionics is one of these areas and requires extra attention regarding reliability and determinism. Thus, these issues should also be born in mind in addition to performance when evaluating embedded microcomputers.</p><p>This master thesis suggests a framework for performance evaluation of two members of the PowerPC microprocessor family, namely the MPC5554 from Freescale and PPC440EPx from AMCC, and analyzes the results within and between these processors. The framework can be generalized to be used in any microprocessor family, if required.</p><p>Apart from performance evaluation, this thesis also suggests also a new terminology by introducing the concept of determinism levels to be able to estimate determinism issues in avionics applications more clearly, which is crucial regarding the requirements and working conditions of this very application. Such estimation does not include any practical results as in performance evaluation, but rather remains theoretical. Similar to Automark™ used by AutoBench™ in the EEMBC Benchmark Suite, we introduce a new performance metric score that we call ”Aviomark” and we carry out a detailed comparison of Aviomark with the traditional Automark™ score to be able to see how Aviomark differs from Automark™ in behavior.</p><p>Finally, we have developed a graphical user interface (GUI) which works in parallel with the Green Hills MULTI Integrated Development Environment (IDE) in order to simplify and automate the evaluation process. By the help of the GUI, the users will be able to easily evaluate their specific PowerPC processors by starting the debugging from MULTI IDE.</p>