本研究以某醫院為例，探討議題如下： (一)個案醫院導入平衡計分卡之需求、過程以及所遭遇之問題。 (二)將層級分析法(Analytic Hierarchy Process, AHP)與平衡計分卡指標權重設定相結合，以釐清多重指標之下，各個指標之相對權重關係，避免過多指標對指標管理造成混淆的抵銷影響。 分析結果顯示：個案醫院護理部門平衡計分卡五大構面中以學習與成長構面為最重要，顯示個案醫院護理部門對專業知識的重視。此外，平衡計分卡各構面之策略性衡量指標以顧客構面之住院病人整體滿意度策略性衡量指標權重最高，其次依序為學習與成長構面之舉辦護理使命共識營參與人數、內部流程構面之病房危機應變作業完成率、社會承諾構面之安寧照護推廣活動、財務構面之未達使用件年限之財產報銷金額占總報銷金額之比率。 / This study uses a medical center in Taiwan as a case study subject, and discusses the following issues: 1. Understanding why and how the subject hospital uses balanced scorecard at the organization and divisional levels. 2. Integrating Analytic Hierarchy Process (AHP) with balanced scorecard to clarify the relative weighting relationship among different strategic measures. The balanced scorecard performance measurement system of the subject hospital includes twenty-four strategic measures. The study adopts Analytic Hierarchy Process approach to solve the measurement problems from the nursing department of the subject hospital. The results show that the learning and growth dimension was the most important factors to achieve the strategic goal of the subject nursing department. Besides, customer satisfaction measure received a weight of 8.940% out of the twenty-four measures, which means that the nursing department members consider the customer satisfaction measure as the most important measure, so the strategic action plan for the customer satisfaction should be implemented first.

The following research study attempts to identify the determinant factors, affecting the customer choice among alternative suppliers of mortgage products. The other objective of the study is to evaluate the role of bank brand in the customer choice of mortgage provider. The Analytic Hierarchy Process is employed as the research methodology. Research results suggest that cost-related factors (interest rate, borrowing limit and application costs), and one service-related factor (speed of decision) are determinant for the choice among alternative mortgage providers. However, brand-related factors, such as bank reputation and recommendations, are not found to have a significant effect on the customer choice. The method of brand value calculation, developed in the study requires further research to explain the role of brand in customer decision-making.

Community benefit schemes in the context of wind power are increasingly provisioned by developers as a means of generating local socio-economic and environmental value, fostering social relations and strengthening acceptance. Determining an appropriate and effective benefit scheme can prove challenging, given the variation of exposed stakeholders, diversity in schemes and the lack of decision making guidance. A multi-criteria decision aid framework for identifying the most appropriate scheme(s) for a hypothetical wind power project is developed. The framework is based on AHP and PROMETHEE II decision support tool, where six (6) alternative schemes are assessed using the preferences of five (5) stakeholders and their relevant criteria. The framework was applied to a fictitious development on the island of Gotland. Results from the applied example indicate that the most locally suited outcome was the ownership based models. It is anticipated that the methodological framework can help identify the scheme(s) that respond to the needs and preferences of the locality. Moreover, a decision making platform of this nature can provide practical support to developers, communities and local authorities, and contribute to a more effective and efficient development and negotiation process surrounding community benefit schemes.

The complexity of sustainable building maintenance environment requires managers to define and implement appropriate quality benchmark system suitable for this function. Lean Six Sigma (LSS) is one of the most effective process improvement and optimization philosophy that maintenance organisations can implement in their environment. However, literature review has shown that 90% of failures in LSS implementations are due to lack of readiness to change, the unawareness of the required benchmark organisation capabilities, and improper control of priorities. The contribution of the current research approach is in developing a hybrid Knowledge-Based (KB)/GAP/AHP System, consisting of three stages (Planning, Designing and Implementation) and containing over 2500 KB rules. The KB System can assist the decision-makers in identifying the obstacles behind the organisation readiness to change into a benchmark LSS maintenance environment. Thus the KB System will be used to achieve benchmark standards by determining the gap existing between the current environment and the benchmark goal, and then suggest a detailed plan to overcome these hurdles in a prioritised and structured manner, thus achieving cost benefits. To ensure its consistency and reliability, the KB System was validated in three Oman-based maintenance organisations, and one published case study for a UK-based organisation. The results from the validation were positive with the System output suggesting list of top priorities and action plans for achieving benchmark LSS standards for these organisations. The research concludes that the developed KB System is a consistent and reliable methodology for assisting decision-makers in designing, planning, and implementing LSS for benchmark sustainable building maintenance.

Submitted by EDILACY DA SILVA SAMPAIO (edilacy.sampaio@ifrr.edu.br) on 2018-11-09T03:03:39Z No. of bitstreams: 1 versão final- Edilacy da Silva Sampaio.pdf: 1066877 bytes, checksum: 566749ee9e9feeb385b3fbf40c172ffd (MD5) / Approved for entry into archive by Pamella Benevides Gonçalves null (pamella@feg.unesp.br) on 2018-11-12T13:39:11Z (GMT) No. of bitstreams: 1 sampaio_es_me_guara.pdf: 1066877 bytes, checksum: 566749ee9e9feeb385b3fbf40c172ffd (MD5) / Made available in DSpace on 2018-11-12T13:39:11Z (GMT). No. of bitstreams: 1 sampaio_es_me_guara.pdf: 1066877 bytes, checksum: 566749ee9e9feeb385b3fbf40c172ffd (MD5) Previous issue date: 2018-10-09 / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / Avanços na tecnologia e maior facilidade na obtenção de informação impõem que as instituições de ensino ampliem o oferecimento de cursos. Ou seja, tem–se a necessidade de criar novos cursos para atender novos mercados de trabalho. Este trabalho tem como objetivo apresentar como uma instituição de ensino tecnológico, localizada na região norte, pode escolher um novo curso a ser implantado em um dos seus campi. Cinco alternativas foram consideradas. Para auxiliar na tomada de decisão, aplicou-se o método AHP (Analytic Hierarchy Process). Assim, com o método AHP foi possível comparar os cursos, resultando no curso de Bacharelado em Zootecnia como a melhor alternativa. / Advances in technology and greater ease in obtaining information require that educational institutions expand the offering of courses. That is, there is a need to create new courses to meet new labor markets. This work aims to present as a technological teaching institution, located in the northern region, can choose a new course to be implanted in one of its campuses. Five alternatives were considered. To assist in decision making, the AHP (Analytic Hierarchy Process) method was applied. Thus, with the AHP method it was possible to compare the courses, resulting in the Bachelor of Animal Science course as the best alternative. / 2017/22963-6.

Science and technology are constantly transforming our day-to-day living. Science education has become of vital importance to prepare learners for this everchanging world. Unfortunately, science education in South Africa is hampered by under-qualified and inexperienced teachers. Textbooks of good quality can assist teachers and learners and facilitate the development of science teachers. For this reason thorough assessment of textbooks is needed to inform the selection of good textbooks. An investigation revealed that the available textbook evaluation instruments are not suitable for the evaluation of the physical science textbooks in the South African context. An instrument is needed that focusses on science education textbooks and which prescribes the criteria, weights, evaluation procedure and rating scheme that can ensure justifiable, transparent, reliable and valid evaluation results. This study utilised elements from the Analytic Hierarchy Process (AHP) to develop such an instrument and verified the reliability and validity of the instrument’s evaluation results. Development of the Instrument for the Evaluation of Science Education Textbooks started with the formulation of criteria. Characteristics that influence the quality of textbooks were identified from literature, existing evaluation instruments and stakeholders’ concerns. In accordance with the AHP, these characteristics or criteria were divided into categories or branches to give a hierarchical structure. Subject experts verified the content validity of the hierarchy. Expert science teachers compared the importance of different criteria. The data were used to derive weights for the different criteria with the Expert Choice computer application. A rubric was formulated to act as rating-scheme and score sheet. During the textbook evaluation process the ratings were transferred to a spreadsheet that computed the scores for the quality of a textbook as a whole as well as for the different categories. The instrument was tested on small scale, adjusted and then applied on a larger scale. The results of different analysts were compared to verify the reliability of the instrument. Triangulation with the opinions of teachers who have used the textbooks confirmed the validity of the evaluation results obtained with the instrument. Future investigations on the evaluation instrument can include the use of different rating scales and limiting of criteria. / Thesis (M. Ed. (Didactics))

This dissertation thesis deals with the analysis of the quality of accounting data needed for company management and decision-making processes. The main objective of this thesis is to evaluate accounting data quality according to selected criteria which causally affect this quality. The focus is placed on the proposal of a model suitable for evaluation of accounting data quality for management purposes. The author focused on the issue of the quality of accounting data, the determination of criteria negatively influencing this quality and their impact on company management. Particular criteria were determined for both financial and managerial accounting, as a basic source of information for value management. The next step was to conduct procedures for calculating the weights of the particular criteria and to create evaluation models of accounting data quality. Based on the model of the quality of financial accounting, a multiple regression analysis was applied together with a stepwise analysis in order to determine a relationship between the accounting data quality and selected financial indicators. In the context of management accounting, the work analysed to what extent Czech companies use management accounting and what knowledge company managers possess in this field. After the evaluation of the conducted analyses, an implementation guide of management accounting for small and medium-sized enterprises was created, which is included in the appendix of this thesis.

Como em qualquer outra organização, as empresas de engenharia química vêm cada vez mais utilizando ferramentas de Tomadas de Decisão para escolhas de soluções técnicas para projetos, operações, desenvolvimento, dentre tantas. A tomada de decisão é o processo de responder a um problema, utilizando um conjunto de técnicas qualitativas e quantitativas para selecionar a solução ou ação, dentre várias alternativas que seja mais adequada para a resolução daquele problema. Dentre estas ferramentas, as mais utilizadas são a MAUT, do inglês Multiattribute Utility Theory (Teoria de Utilidade Multiatributos) e a AHP, do inglês Analytic Hierarchy Process (Processo de Análise Hierárquica).Neste trabalho, estes dois métodos são aplicados num mesmo problema de engenharia química: a seleção de um sistema para tratamento de compostos orgânicos voláteis durante o carregamento de navios que transportam petróleo e derivados. Para isto é realizada, em primeiro lugar, a descrição detalhada de cada método, a conceituação de composto orgânico volátil, a legislação pertinente e a descrição de cada alternativa como solução para controle deste tipo de emissão. Os resultados apontados pelos métodos MAUT e AHP são então comparados a fim de verificar se ambos conduzem a mesma solução. Pretende-se também observar o grau de influencia das diferentes áreas de atuação de uma organização na escolha final da tomada de decisão e verificar as percepções dos profissionais sobre cada método aplicado. Percebeu-se, entretanto, que as metodologias não conduziram, neste trabalho, a soluções idênticas, devido à influência das características de cada método, e que profissionais de uma mesma área de atuação tendem a tomarem o mesmo tipo de decisão

Submitted by Haroldo Costa Junior (haroldo.costa@aedb.br) on 2018-09-21T20:09:42Z No. of bitstreams: 1 COSTA.2018.07.25.pdf: 1268658 bytes, checksum: 0f674acbfe218808595bccb3ae40bc9a (MD5) / Approved for entry into archive by Pamella Benevides Gonçalves null (pamella@feg.unesp.br) on 2018-09-21T20:38:17Z (GMT) No. of bitstreams: 1 costajunior_h_me_guara.pdf: 1268658 bytes, checksum: 0f674acbfe218808595bccb3ae40bc9a (MD5) / Made available in DSpace on 2018-09-21T20:38:17Z (GMT). No. of bitstreams: 1 costajunior_h_me_guara.pdf: 1268658 bytes, checksum: 0f674acbfe218808595bccb3ae40bc9a (MD5) Previous issue date: 2018-07-25 / A implantação do Balanced Scorecard (BSC) pode criar um diferencial competitivo em Instituição de Ensino Superior (IES). O estudo presente tem por objetivo a utilização de análise multicritério para realização de priorização das perspectivas do BSC em três instituições de ensino superior, administradas pela mesma Mantenedora. Levando-se em consideração que o BSC não possui medição de suas perspectivas em escala de importância, fato esse que pode atrapalhar os gestores durante a implantação, nesse trabalho é possível verificar a utilização do método AHP (Analytic Hierarchy Process), na tomada de decisões com múltiplos critérios, o que permitiu a realização da priorização de perspectivas do BSC em cada uma das IES. Assim, as Instituições de Ensino poderão realizar a implantação do BSC de acordo com o grau de importância das perspectivas na visão de seus Diretores. Por meio dessa pesquisa, foi possível realizar uma análise com a utilização de duas importantes ferramentas: o BSC e o AHP na gestão das Instituições, o que permiti aos Diretores uma melhor condição na preparação e melhor monitoramento dos indicadores estratégicos. / The Balanced Scorecard (BSC) deployment can create a competitive differential in Higher Education Institution (HEI). The purpose of this study is to use a multicriteria analysis to prioritize the perspectives of BSC in three higher education institutions, managed by the same maintainer. Considering that the BSC does not have a measurement of its perspectives in scale of importance, which can hinder managers during implantation, in this work it is possible to verify the use of the AHP (Analytic Hierarchy Process) method of making decision with multiple criteria, which allowed the achievement of the prioritization of BSC perspectives in each HEI. Thus, the Educational Institutions may carry out the implementation of the BSC according to the degree of importance of the perspectives in the vision of its Principals. Through this research, it was possible to carry out an analysis with the use of two important tools: the BSC and the AHP in the management of the Institutions, which will allow the Principals a better condition in the preparation and better monitoring of the indicators strategic.

Como em qualquer outra organização, as empresas de engenharia química vêm cada vez mais utilizando ferramentas de Tomadas de Decisão para escolhas de soluções técnicas para projetos, operações, desenvolvimento, dentre tantas. A tomada de decisão é o processo de responder a um problema, utilizando um conjunto de técnicas qualitativas e quantitativas para selecionar a solução ou ação, dentre várias alternativas que seja mais adequada para a resolução daquele problema. Dentre estas ferramentas, as mais utilizadas são a MAUT, do inglês Multiattribute Utility Theory (Teoria de Utilidade Multiatributos) e a AHP, do inglês Analytic Hierarchy Process (Processo de Análise Hierárquica).Neste trabalho, estes dois métodos são aplicados num mesmo problema de engenharia química: a seleção de um sistema para tratamento de compostos orgânicos voláteis durante o carregamento de navios que transportam petróleo e derivados. Para isto é realizada, em primeiro lugar, a descrição detalhada de cada método, a conceituação de composto orgânico volátil, a legislação pertinente e a descrição de cada alternativa como solução para controle deste tipo de emissão. Os resultados apontados pelos métodos MAUT e AHP são então comparados a fim de verificar se ambos conduzem a mesma solução. Pretende-se também observar o grau de influencia das diferentes áreas de atuação de uma organização na escolha final da tomada de decisão e verificar as percepções dos profissionais sobre cada método aplicado. Percebeu-se, entretanto, que as metodologias não conduziram, neste trabalho, a soluções idênticas, devido à influência das características de cada método, e que profissionais de uma mesma área de atuação tendem a tomarem o mesmo tipo de decisão