Made available in DSpace on 2015-04-22T22:10:11Z (GMT). No. of bitstreams: 1 Armando.pdf: 1186614 bytes, checksum: 973e53495ff1fde59e3b83ca719dc6a3 (MD5) Previous issue date: 2005-11-18 / The present work has as objective to present a proposal for monitoring of the service level to systems of physical distribution of products that seeks to bring improvements to the delivery process of the companies that act in the beverages segment. By means of an extensive literature review and of the case study accomplished in a company of beverage segment, it became possible to map all distribution process and identify the variables that affect it s performance, concentrating the monitor on the indicators of costs, productivity, use of resources, efficiency and route come back. Regarding that physical distribution of products absorbs significant portion of the budget expenses of the organizations, this activity has occupied a prominence paper in the logistics problems of the companies. That is due, on a side, to the growing cost of the capital (financial cost), that forces the companies to reduce the stocks and the handling activity, transports and distribution of your products beyond own competition. The model was applied and it presented satisfactory results that allowed the company to identify, measure, analyze, improve and control the level service of your distribution system. The proposal contemplates a systematic accompaniment of the indicators and its performance, along the year of 2004 and, with possibility of definitions or revision of the goals as well as the comparison with other periods. / O presente trabalho tem como objetivo apresentar uma proposta de monitoramento do nível de serviço para sistemas de distribuição física de produtos que vise trazer melhorias ao processo de entrega das empresas que atuam no segmento de bebidas. Mediante extensa revisão de literatura e do estudo de caso realizado em uma empresa do segmento de bebidas, tornou-se possível mapear todo o processo de distribuição e identificar as variáveis que afetam o seu desempenho, concentrando o monitoramento nos indicadores de custos, produtividade, utilização de recursos, eficiência e retorno de rota. Considerando que a distribuição física de produtos absorve parcela significativa do orçamento de despesas das organizações, essa atividade passou a ocupar um papel de destaque nos problemas logísticos das empresas. Isso se deve, de um lado, ao custo crescente do capital (custo financeiro), que força as empresas a reduzir os estoques e a agilizar o manuseio, transporte e distribuição de seus produtos além da própria concorrência. O modelo foi aplicado e apresentou resultados satisfatórios que permitiram a empresa identificar, medir, analisar, melhorar e controlar o nível de serviço de seu sistema de distribuição. A proposta contempla um acompanhamento sistemático dos indicadores e seus resultados, ao longo do ano de 2004 e, com possibilidade de definições ou revisão das metas bem como a comparação com outros períodos.

Hospitais de ensino apresentam relevância social e econômica para o país, uma vez que são responsáveis pelo atendimento de alta complexidade e capacitação de recursos humanos, além de se caracterizarem pela complexidade de suas operações, com intensos fluxos de materiais, informações, profissionais e pacientes. Entretanto, eles atuam sob a pressão da escassez de recursos financeiros e a necessidade de redução dos custos totais das contas hospitalares. Neste contexto, a logística pode se destacar como função de relevância na agregação de valor para a organização e no serviço prestado aos pacientes, sendo que a utilização de indicadores de desempenho das atividades logísticas pode auxiliar os gestores no monitoramento dos processos, permitindo sua melhor coordenação. Porém, a falta de visão e estruturação da logística hospitalar e a ausência de práticas de avaliação e indicadores de desempenho das atividades logísticas junto aos modelos de gestão hospitalares e de estudos que abordem especificamente a avaliação das atividades logísticas no ambiente hospitalar representam problemas que devem ser considerados. Assim, o objetivo da presente pesquisa foi analisar a medição de desempenho das atividades logísticas de hospitais de ensino e propor recomendações de uso que suportem a operacionalização da logística no âmbito hospitalar. Para tanto, se utilizou uma abordagem qualitativa, de caráter exploratório, pautada nas estratégias de revisão de literatura e estudo de casos múltiplos em hospitais de ensino universitários do Estado de São Paulo. Como resultados, destaca-se a identificação das práticas de medição de desempenho deste grupo de hospitais e a proposição de indicadores de desempenho e de recomendações de uso para a operacionalização da logística no âmbito hospitalar. / Teaching hospitals have social and economic relevance to the country since they are responsible for high-complexity care and training of human resources. Besides they are characterized by the complexity of its operations, with intense flows of materials, information, professional and patient. Nevertheless, they act under the pressure of limited financial resources and the need to reduce their total costs. In this context, the logistics rises as a function of relevance in adding value to the organization and the service provided to the patients. Therefore, the use of performance indicators of logistics activities can support managers in monitoring processes enabling better coordination. However, the lack of vision and structure of hospital logistics, aligned to the lack of assessment practices and performance indicators in the management models plus the absence of studies that take these issues into account are problems to be addressed. Accordingly, this study aims to analyze the performance measurement of logistics activities in teaching hospitals and propose recommendations that support these activities. For this, it was used a qualitative and exploratory approach, based on literature review and multiple case study in university teaching hospitals of the State of São Paulo. As a result, it is highlighted the identification of some performance measurement practices, the proposal of performance indicators based on these practices and recommendations for improvements in the logistic activities in teaching hospitals.

Esta pesquisa tem em sua linha principal a avaliação da infraestrutura da via permanente dos sistemas de transporte público urbano sobre trilhos. A avaliação é alcançada a partir da proposta de utilização de um sistema de gerência de pavimentos (SGP), aliado a um sistema de informações geográficas (SIG) e a um banco de dados relacional que suporte operações geográficas. O trabalho também sugere um conjunto de indicadores, para o gerenciamento da manutenção da via permanente. A pesquisa foi realizada a partir de uma pesquisa bibliográfica extensa sobre os assuntos relacionados para identificar soluções semelhantes que tenham sido implantadas. A pesquisa bibliográfica não identificou nenhum trabalho que tenha abordado este tema voltado ao transporte público urbano sobre trilhos, contudo foram identificadas linhas de pesquisa voltadas ao transporte de carga que compartilham do mesmo objetivo, utilizar um SIG para a gerência do ativo. Também foram identificados sistemas de suporte a decisão para ferrovias, sem o módulo de informações geográficas. A utilização de modelos de degradação, análise do ciclo de vida e análise de confiabilidade, disponibilidade, manutenabilidade e segurança são usadas, e estudadas, com relativa frequência na literatura especializada, usando a ferrovia como exemplo de aplicação. Os resultados alcançados por esses estudos foram incorporados nesta pesquisa. A partir de um método qualitativo o SIG e o banco de dados relacional foram escolhidos. Os indicadores de manutenção foram estudados e escolhidos a partir da literatura e experiência do autor. Utilizando (i) dados de operação e manutenção de um sistema de transporte metroferroviário, (ii) os resultados dos trabalhos identificados na pesquisa bibliográfica e (iii) o referencial teórico consultado, foram calculados os tempos médios entre falhas, a evolução de degradação de componentes da via permanente e o intervalo adequado de manutenção, utilizando recursos do banco de dados. Estes cálculos serviram de entrada para elaboração de mapas temáticos. Os mapas temáticos contêm informações sobre o nível de degradação da via e quais as manutenções a serem realizadas. O sistema também fornece os custos envolvidos em cada uma das operações de manutenção. Estas informações são primordiais para que o gestor do ativo possa escolher a opção que apresente o melhor custo-benefício, com base em informações apuradas, melhorando a qualidade de sua decisão. / This research has the goal assess the permanent way infrastructure of urban public transport systems on rails. This assessment is result of a proposal to use a pavement management system (PMS), coupled with a geographic information system (GIS) and a relational database that supports geographical operations. The research also suggests a set of indicators for the management of the maintenance of the permanent way. The survey ran from an extensive literature to identify similar solutions deployed. The literature review did not identify any work that has addressed this issue back to urban public transport on rails. Were identified lines of research aimed at cargo transport that shares the same goal, using a GIS for asset management. In addition, decision support systems have been identified for railways, without geographical information module. It is easy to find use of degradation patterns, life cycle analysis and reliability analysis, availability, maintainability and safety in the literature, using the railway as example. The results achieved by these studies were included in this study. From a qualitative method, GIS and relational database were chosen. Maintenance indicators were chosen using the literature and the author\'s experience as basis. Data operation and maintenance of a metro system, the results of the work identified in the literature and a technical and theoretical framework from literature served as line to calculate the mean time between failures, the rate of degradation of permanent way components and the appropriate maintenance period. These calculations served as input in database for the preparation of thematic maps in the GIS. Thematic maps contain information about the track degradation level and the maintenance needed to be performed. The system also provides the costs of each maintenance step. The information generated by the system can help the manager to choose the option with best tradeoff, improving the decision quality.

<p>Пољопривредна дјелатност одвија се у динамичном окружењу (климатске промјене, смањење обрадивих површина, глобализација тржишта, итд.) што се<br />У раду је дефинисан интегрални систем рачуноводственог информисања у области пољопривреде, у оквиру кога се издвајају два основна нивоа, односно подсистема. Микро ниво се односи на изградњу оптималног система књиговодствене евиденције и продуковање рачуноводствених информација на пољопривредном газдинству. Макро ниво обухвата прикупљање рачуноводствених информација са газдинстава, њихову обраду, сумирање и презентовање свим заинтересованим корисницима. Сваки од ових нивоа, односно подсистема, одликује се комплексношћу и свеобухватношћу и истовремено су међусобно повезани у јединствен систем рачоводственог информисања. Није могуће доносити квалитетне одлуке на макро нивоу, које треба да омогуће развој газдинстава и пољопривреде у цјелини, без квалитетних производно-економских информација са самих газдинстава. И обрнуто, тешко је доносити адекватне управљачке одлуке и остваривати добре резултате на газдинствима, ако се не уважава цјелина агросектора (структурни проблеми, стање у окружењу, глобални трендови кретања понуде, тражње, цијене на тржиштима набавке и продаје, итд.). Пољопривредни произвођачи појединачно, не могу да сагледају ове проблеме на адекватан начин. Управо је задатак креатора аграрне политике, да одговарајућим мјерама (подстицајима, информацијама, савјетима, итд.) омогуће газдинствима што повољније услове пословања, и да правилно усмјеравају развој агросектора на дуги рок.непосредно одражава на резултате пословања пољопривредних газдинстава. Ефикасно управљање газдинствима, засновано на квалитетним производно-финансијским информацијама које продукује систем континуиране рачуноводствене евиденције пословних активности, представља предуслов опстанка и развоја сваког газдинства појединачно, односно агросектора у цјелини.<br />У дисертацији су представљена нова теоријско-концепцијска и методолошко-апликативна рјешења и поступци за успостављање интегралног система рачуноводственог информисања у области пољопривреде. Дефинисани интегрални систем рачуноводственог информисања у области пољопривреде карактерише универзалност, односно примјенљивост у различитим државама, наравно уз одговарајућа методолошко-апликативна прилагођавања специфичним условима у свакој земљи. Успостављањем интегралног система рачуноводственог информисања у пракси, несумљиво ће доносити низ користи свим субјектима који су повезани са пољопривредном производњом: пољопривредни произвођачи, савјетодавна служба, научно-образовне установе и организације, министарство и друге државне институције, струковна удружења произвођача из области агросектора (коморе, кластери) и др.<br />Резултати дисертације посједују значајну теоријску, методолошку и апликативну вриједност и значајно доприносе развоју теорије и праксе у области пољопривредног рачуноводства, а тиме и унапређењу аграрног сектора у цјелини.<br />&nbsp;</p> / <p>Poljoprivredna djelatnost odvija se u dinamičnom okruženju (klimatske promjene, smanjenje obradivih površina, globalizacija tržišta, itd.) što se<br />U radu je definisan integralni sistem računovodstvenog informisanja u oblasti poljoprivrede, u okviru koga se izdvajaju dva osnovna nivoa, odnosno podsistema. Mikro nivo se odnosi na izgradnju optimalnog sistema knjigovodstvene evidencije i produkovanje računovodstvenih informacija na poljoprivrednom gazdinstvu. Makro nivo obuhvata prikupljanje računovodstvenih informacija sa gazdinstava, njihovu obradu, sumiranje i prezentovanje svim zainteresovanim korisnicima. Svaki od ovih nivoa, odnosno podsistema, odlikuje se kompleksnošću i sveobuhvatnošću i istovremeno su međusobno povezani u jedinstven sistem račovodstvenog informisanja. Nije moguće donositi kvalitetne odluke na makro nivou, koje treba da omoguće razvoj gazdinstava i poljoprivrede u cjelini, bez kvalitetnih proizvodno-ekonomskih informacija sa samih gazdinstava. I obrnuto, teško je donositi adekvatne upravljačke odluke i ostvarivati dobre rezultate na gazdinstvima, ako se ne uvažava cjelina agrosektora (strukturni problemi, stanje u okruženju, globalni trendovi kretanja ponude, tražnje, cijene na tržištima nabavke i prodaje, itd.). Poljoprivredni proizvođači pojedinačno, ne mogu da sagledaju ove probleme na adekvatan način. Upravo je zadatak kreatora agrarne politike, da odgovarajućim mjerama (podsticajima, informacijama, savjetima, itd.) omoguće gazdinstvima što povoljnije uslove poslovanja, i da pravilno usmjeravaju razvoj agrosektora na dugi rok.neposredno odražava na rezultate poslovanja poljoprivrednih gazdinstava. Efikasno upravljanje gazdinstvima, zasnovano na kvalitetnim proizvodno-finansijskim informacijama koje produkuje sistem kontinuirane računovodstvene evidencije poslovnih aktivnosti, predstavlja preduslov opstanka i razvoja svakog gazdinstva pojedinačno, odnosno agrosektora u cjelini.<br />U disertaciji su predstavljena nova teorijsko-koncepcijska i metodološko-aplikativna rješenja i postupci za uspostavljanje integralnog sistema računovodstvenog informisanja u oblasti poljoprivrede. Definisani integralni sistem računovodstvenog informisanja u oblasti poljoprivrede karakteriše univerzalnost, odnosno primjenljivost u različitim državama, naravno uz odgovarajuća metodološko-aplikativna prilagođavanja specifičnim uslovima u svakoj zemlji. Uspostavljanjem integralnog sistema računovodstvenog informisanja u praksi, nesumljivo će donositi niz koristi svim subjektima koji su povezani sa poljoprivrednom proizvodnjom: poljoprivredni proizvođači, savjetodavna služba, naučno-obrazovne ustanove i organizacije, ministarstvo i druge državne institucije, strukovna udruženja proizvođača iz oblasti agrosektora (komore, klasteri) i dr.<br />Rezultati disertacije posjeduju značajnu teorijsku, metodološku i aplikativnu vrijednost i značajno doprinose razvoju teorije i prakse u oblasti poljoprivrednog računovodstva, a time i unapređenju agrarnog sektora u cjelini.<br />&nbsp;</p> / <p>Agricultural activity takes place in a dynamic environment (climate change, reduction of arable land, the globalization of markets, etc.) which is directly reflected on the operating results of the agricultural holdings. Effective management of agricultural holdings based on the quality production-financial informations (produced by the accounting system of continuous records), represents a prerequisite for the survival and development of each individual agricultural holding and the whole agricultural sector.<br />In the thesis is defined an integral system of accounting informing in agriculutral sector, which has two levels or subsystems. is an imperative. Micro level refers the construction of the optimal system of accounting records, generating of accounting informations about agricultural holdings. Macro level includes the collection of accounting informations about holdings, their processing, summarizing and presentation to all interested users. Each of these levels, or subsystems, are also characterized by complexity, comprehensiveness, and both are closely related and mutually conditioned. There is no possibility to make good decisions at the macro level (which should enable the development of holdings and agriculture as a whole), without quality economical and production informations from the agricultural holdings. Conversely, it is difficult to make appropriate management decisions and achieve good results on the agricultural holdings, if there is no respect for the whole agricultural sector (structural problems, environment, global trends in supply, demand and price in the market purchases and sales, etc). Agricultural producers individually, of course, can not perceive this and estimate adequately, but the task of agricultural creators, through the appropriate measures (incentives, informations, advices, etc), is to provide to the agricultural producers the most favorable conditions for doing business, and to direct the development of the agrarian sector in the long term.<br />In the thesis are presented theoretical-conceptual and methodological-applicative solutions and procedures for the establishment of an integrated system of accounting informing in the field of agriculture. Defined integral system of accounting informing in the field of agriculture is characterized by universality, and applicability in different countries, of course, with appropriate methodological adjustments of the specific conditions in each country. The establishment of an integral system of accounting informing in practice, will undoubtedly bring a number of benefits to all stakeholders that are associated with agricultural production: farmers, advisory services, scientific and educational institutions, ministries and other state institutions, professional associations of producers in the agrarian sector (chambers, clusters) and others. Results of the thesis have significant theoretical, methodological and applicative value and significantly contribute to the development of theory and practice in the field of agricultural accounting, and thereby improve the agricultural sector as a whole.<br />&nbsp;</p>

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-08-25T11:59:57Z No. of bitstreams: 1 Rodrigo Soares Lelis Gori_.pdf: 3233868 bytes, checksum: 85348cf4692a41fcec31474ebaaed132 (MD5) / Made available in DSpace on 2016-08-25T11:59:57Z (GMT). No. of bitstreams: 1 Rodrigo Soares Lelis Gori_.pdf: 3233868 bytes, checksum: 85348cf4692a41fcec31474ebaaed132 (MD5) Previous issue date: 2016-07-15 / Nenhuma / As Instituições Federais de Ensino buscam, constantemente, implementar avanços em um de seus principais instrumentos de planejamento e controle, o orçamento público anual. Em vista da natureza e das características especiais destas instituições, o seu processo orçamentário se reveste de especificidades e exige estudos e análise para melhor compreensão desse fenômeno. Surge, então, como um instrumento de auxílio na gestão orçamentária a avaliação de desempenho através de indicadores. A pesquisa avança para a proposição de um modelo que melhor trate o objeto deste estudo. Logo, para a realização deste trabalho, foi utilizada a DSR como método de pesquisa, apoiada pelo método AHP. Assim, o presente estudo se propôs a desenvolver um modelo de distribuição de recursos orçamentários, baseado em indicadores de desempenho para as unidades de ensino que compõem um Instituto Federal de Educação, Ciência e Tecnologia. A instituição escolhida localiza-se na região Norte. O modelo proposto foi aplicado no processo de distribuição de orçamento para oito unidades que compõem a referida instituição, adotando dois critérios, número de discentes regularmente matriculados e a avaliação de indicadores de desempenho. Três etapas integradas entre si, mas com finalidades diferentes estruturam o modelo proposto. A primeira etapa do modelo consiste na avaliação dos indicadores de desempenho, por meio do método AHP, indicadores estes selecionados por um grupo de nove especialistas. A segunda etapa consiste na obtenção de uma pontuação para cada unidade de ensino da instituição pesquisada, de acordo com a avaliação dos indicadores de desempenho. A terceira e última etapa consiste na definição de um peso para cada unidade de ensino para aplicação no orçamento de 2016 da instituição. Como principal resultado, verificou-se que o modelo proposto, quando comparado com o modelo atual, imprime uma nova postura no processo orçamentário da instituição, implementando mecanismos que permitem valorizar o esforço acadêmico de suas unidades através do uso dos indicadores de desempenho, proporcionando uma equalização entre as unidades que compõem a instituição. / Federal Education Institutions constantly seek to implement advances in one of their main planning and control tools, which is the annual public budget. Due to their nature and special features the institutions’ budget process is very specific, so it demands studies and analysis in order to better understand this phenomenon. As a result of this, and like an aid in budget management, arises the performance evaluation through indicators. The research goes forward for the proposition of a model that better addresses the subject of this study. So, to accomplish this work, it was used the DSR (Design Science Research) as the research method which was supported by AHP (Analytic Hierarchy Process). Thus, the present study had as its proposal to develop a distribution model of budget resources, based on performance indicators for the teaching units that comprise a Federal Institute of Education, Science and Technology. The chosen institution is located in the North of Brazil. The proposed model was applied on the budget allocation process in eight units that are part of the institution mentioned above. Two criteria were adopted: the number of enrolled students and the performance indicators evaluation. Three integrated steps, but with different purposes, have structured the proposed model. The first step consists in the performance indicators evaluation, through the AHP method; such indicators were selected by a group of nine experts. The second step consists in obtaining a score for each teaching unit of the researched institution, according to the assessment of performance indicators. The third and final step consists in defining a weight for each teaching unit for using in the 2016 budget of the institution. As the main result, it was found out that the proposed model, when compared to the current one, presents a new approach in the institution budget process, implementing tools that enhance the academic effort of its units by using the performance indicators, providing equalization between the units that comprise the institution.

Almost two decades after the burst of the Dot-com bubble, investors are opinionated as to whether a new technology bubble has formed in the equities market. Similar to the late 1990's and early 2000's, many Internet firms today go through initial public offering without yet turning over a dollar of earnings, but boast certain revenue-associated performance metrics to investors promising of future success. However, investors are known to hold sentiments sensitive to earnings announcements (Seok, Cho & Ryu, 2019) and reward firms which meet or beat earnings with higher stock returns (Bartov, Givoly & Hayn, 2002). That raises a question on the content of earnings announcements: Besides earnings and cash flow, are there other factors that may influence investor decisions to trade some Internet stocks? My primary hypothesis is that the voluntary disclosure of specific non-financial key performance indicators (NFKPI) during earnings announcement by Internet firms influences the investors' investing/trading decisions. My motivation for this research is to understand better whether there is a strategic element in the voluntary disclosure of NFKPI in Internet companies and how it may impact investors' decisions. The results could be useful to firms in their evaluations of whether to release NFKPI or similar information and to equity research analysts as well as investors in measuring their expectations and valuations of the firms' stocks. The intention of the study is not to generalize the findings to the full market, as the number of companies with the practice of voluntary disclosure of NFKPI is comparatively few compared to those without the practice. Instead, this study examines the effects of NFKPI on the stock returns of those companies which choose to disclose it. I use event study methodology to test the statistical significance of disclosure of NFKPIs during earnings announcements. By controlling for earnings surprise and other meaningful financial ratios, I also examine how the signaling effect of NFKPI could be distinguished from the signaling effects of important information concurrently released during earnings announcements. I focus on two types of NFKPI within the Internet industry: Gross Bookings for online booking agency services and Daily Active Users for social media. As earnings reports and quarterly filings often do not necessarily come together on the same date, I hand-collected data to estimate the surprise effect of NFKPI per earnings announcement, by using available broker forecasts of the respective NFKPI as a proxy for the investor's NFKPI expectation. The results show that while revenue surprise remains consistently the most influential variable to investors, NFKPI Surprise has a positive, statistically significant relationship with the firm's abnormal returns. Additionally, despite being insignificant when expected earnings is beat or in line with consensus, NFKPI Surprise is found statistically significant with a positive relationship to abnormal returns when expected earnings is missed. In line with existing research on management's motivation to prevent negative earnings surprises (Matsumoto, 2002), these findings imply that if firms could employ the voluntary disclosure of NFKPI to manipulate investors' impression and to cushion their stock prices against potential negative market reactions when earnings is missed.

由於國際貿易有助於一國的經濟福祉，故各國政府為促進對外輸出而紛紛設立以促進輸出為目的之貿易推廣機構。各貿易推廣機構並在國外設立辦事處以執行其任務。 　　應如何評估貿易推廣機構之績效，目前尚在萌芽階段；至有關貿易推廣機構應如何評估其國外辦事處績效，目前則只有UNTAD/ITC曾作過研究。不過它的建議只能用為績效評估的輔助方法，而不能引為績效評估的依據。因此本研究之目的即在為貿易推廣機構國外辦是處的績效評估指標建立，發展一個可以遵行的方法。 　　經參酌營利事業、非營利機構、多國藉企業國外分支機構等的績效評估理論與實務，本研究為貿易推廣機構國外辦事處績效評估指標之建立，發展出下列五個命題； 　　命題一：貿易推廣機構國外辦事處，有關達成目標的績效評估指標，應以其工作項目中，有關促進貿易之項目為對象，作為建立之基礎。 　　命題二：貿易推廣機構國外辦事處，有關善用資源的績效評估指標，應以其運用可控制資源的效率，作為建立之基礎。 　　命題三：貿易推廣機構國外辦事處，有關使所屬貿易推廣總部滿意的績效評估指標，應以所屬貿易推廣總部決策人員，對於「何謂有效達成目標」的主觀價值，作為建立的基礎。 　　命題四：貿易推廣機構國外辦事處，有關使本國廠商滿意的績效評估指標，應以本國廠商利用其與促進貿易有關工作後的評價，作為建立的基礎。 　　命題五：貿易推廣機構國外辦事處，有關使駐在國進口廠商滿意的績效評估指標，應以駐在國廠商利用其與促進貿易有關工作的次數增減比率，作為建立的基礎。 　　為驗證前述五個命題在實務上的適用性，本研究續以我國的駐外商務單位為對象，初步發展出23個績效評估指標，再繼以駐外商務單位主管、國內總部決策人員、出口貿易廠商為對象，進行間卷調查之實證研究。 　　調查結果顯示本研究為貿易推廣機構國外辦事處所建立的績效評估五項命題，其有適用價值。貿易推廣機構可據以發展績效評估指標，以對其國外辦事處，進行績效管理。

壽險業的產品特性與其他產業有相當大的差異，它提供給消費者長期的保障承諾。因此，良好的企業形象是消費者進行購買決策的重要關鍵因素。 本研究主要目的在於探討影響壽險公司企業形象的原因，本文將壽險公司財務及業務經營兩大構面的績效指標分類，並以現代保險金融雜誌的企業形象統計調查結果～『最值得推薦的人壽保險公司』排名，進行迴歸統計分析，實證企業形象與經營活動兩構面之關聯性，以了解各項指標對企業形象之影響力，並提出經營企業形象的建議。 實證結果發現，壽險業企業形象的好壞與公司的財務面與業務面的經營績效均有相當程度關聯性，而業務績效指標則對企業形象的影響較大。且公司型態若屬於金控子公司或外商公司，亦對企業形象有顯著影響力。消費者對企業形象評估的觀點，不僅從財務績效評價，更在意經營品質。因此，壽險公司的經營應更加注重本業營運活動及服務品質，才能提升壽險公司本身的企業形象。 / This study attempts to analyze the relationship between corporate image and business operation of life insurance companies in Taiwan. Based on the performance indicators in underwriting and financial aspects, this study conducts regression analysis to find the influential factors for corporate image of life insurers. The corporate image measurement is based on the survey of “The strongly recommended life insurance companies” made by the Risk Management, Insurance & Finance Magazine in years 2005-2010. This study finds that both of underwriting and financial operations have considerable impacts on the corporate image of life insurance companies. The results indicate that consumers evaluate the corporate image based on not only the financial performance but also the quality of underwriting management, such as services provided by the insurers. Besides, the company types (e.g., subsidiary of financial holding companies or foreign insurers) also significantly influence the corporate image. The findings of this study suggest that the life insurance companies in Taiwan should pay more attention to the underwriting activities and service quality in order to enhance their corporate image.

<p>Aim. This study suggests a set of methodologies to combine different indicators of road safety into a single index. The RSDI is a simple and quick composite index, which may become a significant measurement in comparing, ranking and determining road safety levels in different countries and regions worldwide. Design. One particular concern in designing a Road Safety Development Index (RSDI) is to come up with a comprehensive set of exposure and risk indicators which includes as far as possible the main parameters in road safety related to human-vehicle-road and country patterns instead of considering few and isolated indicators such as accident rates. The RSDI gives a broad picture compared to the traditional models in road safety.</p><p> Challenges. The differences in definitions, non-collection of data, no reliability of data and underreporting are problems for the construction of RSDI. In addition, the index should be as relevant as possible for different countries of the world, especially in developing countries.</p><p>Empirical study. This study empirically compares the road safety situation and trends between ten Southeast Asian countries and Sweden for the period 1994- 2003. Methodologies. Eleven indicators are chosen in RSDI, which have been categorised in nine dimensions. Four main approaches (objective and subjective) are used to calculate RSDI and determine which one is the best. One approach uses equal weights for all indicators and countries, whereas the other approaches give different weights depending on the importance of indicators.</p><p>Findings. The thesis examines the RSDI for the ten ASEAN countries and Sweden in 2003. The results from this study indicate a remarkable difference between ASEAN countries even at the same level of motorisation. Singapore and Brunei seem to have the best RSDI record among the ASEAN countries according to the indicators used, while Laos, Cambodia and Vietnam show lower RSDI records. Conclusions. The RSDI results seem very promising and worth testing further applications with bigger samples of countries and from different parts of the world.</p> / ISRN/Report code: LiU-Tek-Lic 2005:29

<p>This thesis explores and explains the existence of a best practice model to optimise the transfer of funds (&ldquo / the transfer funding process&rdquo / ) between funders and service providers in the public sector. Using ideas about best practice in a specific context, the Health environment, it investigates the perceptions of managers about the transfer of funds between the Provincial Government of the Western Cape and the Local Authority of the City of Cape Town, the existence of a formula that will indicate appropriate amounts to transfer to service providers, and how information systems might assist with the process and the formula.</p>