民國九十年左右，正值國內傳統行業轉型的年代，許多中小企業紛紛從所謂的夕陽工業轉型到科技業。近幾年來，政府也極力鼓勵民間企業自創品牌。但轉型成為自創品牌的企業寥寥可數，真正成功者更是少數。本研究試圖從台灣某家由傳統行業轉為自創品牌的中小企業來了解其建立品牌的經驗，除文獻探討及收集該公司之歷史資料外，並專訪該公司經理人後，進行個案分析及建立理論架構。此外，收集2000個顧客的調查資料與公司過去兩年來的銷售績效，以試圖了解競爭環境如何影響新自創品牌公司營運策略的調整，以及公司營運策略調整下，其創新研發與行銷之管理與運作。 本研究所得的重要結論有以下幾點： 一﹑新「自創品牌」公司面對競爭激烈的產業如何動態調整「營運策略」? 1. 新「自創品牌」公司的經營者對於所處競爭環境須有高度的靈敏度與機動性。 2. 資訊科技的運用可增加新「自創品牌」公司資訊的透明度與決策系統的正確性。 3. 新「自創品牌」公司正派的經營理念與形成的「品牌形象」與「企業形象」可獲得代工大廠的支持。 二﹑新「自創品牌」公司的「創新研發」與「行銷」之管理與運作為何？ 1. 新「自創品牌」公司內部「創新研發」機制是提升新「自創品牌」公司品牌知名度的關鍵。 2. 新「自創品牌」公司在「創新研發」的組織方面，會考慮藉由與異業的合作，以突破傳統的設計觀念。 3. 新「自創品牌」公司在選擇目標市場上，會鎖定利基市場與被忽略的市場，同時強調產品設計的「差異化」。 4. 集中於特定市場是擴張知名度是一較有效率的方法。 5. 新「自創品牌」公司初期階段會先以「創新研發」設計導向為主，當產品陸續被接受且市場擴大後，再轉為行銷導向。 6. 「自創品牌」公司基於產品價值的概念，其定價模式以「價值定價」而非一般傳統OEM廠商的成本加成定價。 7. 「產品品質」、「設計」與「服務體系」的整合對於新「自創品牌」公司品牌知名度與品牌認同的提升有很大的助益。 8. 新「自創品牌」公司的經營者品牌承諾的兌現，及品牌策略與產品定位的一致性，能獲得通路商及客戶的支持。 關鍵詞：營運策略，自創品牌，創新研發，行銷，差異化。 / Many small and medium-sized enterprises in Taiwan started to transform from conventional industries into high technology ones in the beginning of the 2000s, an era of transformation of the domestic industries in Taiwan. In recent years, the government also urges the private enterprises to establish their own brand . However, those that have transformed into new own brand manufacturers (OBMs) are few, and those successful even less. The study aims to explore the experience of a small and medium-sized enterprise that has transformed from a conventional industry into an own brand manufacturer. In addition to literature review and the collection of historical information of the company, the top executives and managers are interviewed in order to analyze the case and establish the theoretical framework. Furthermore, customer information and the sales performance over the past two years are collected to explore the influence of the competitive environment on adjustment of the business strategies of an OBM, and the company’s management and operation of the innovative research and development and marketing based on the adjustment. The conclusions drawn from the study are as following: 1. How does a new OBM dynamically adjust its business strategies to the keenly competitive environment of the industry? A. The CEO of a new OBM tends to show higher sensitivity and mobility to the competitive environment. B. The application of information technology enhances the transparency of the information of a new OBM and the accuracy of the decision-making system. C. The decent corporate ideology of a new OBM, its brand image and the corporate image are more likely to gain the support from the major original equipment manufacturers. 2. What is a new OBM’s management and operation of the innovative research and development and marketing? A. The innovative R&D mechanism of a new OBM is the key to the enhancement of its brand awareness. B. A new OBM may consider the inter-industry cooperation in order to make a breakthrough of traditional design concept. C. A new OBM may focus on niche markets and markets that are ignored, and put emphasis on the differentiation of product design simultaneously. D. Focusing on a certain market is a more efficient way to enhance brand awareness. E. A new OBM tends to adopt a design-oriented approach in the early stage, and consider turning to a customer-oriented or market-oriented approach when products are gradually accepted. F. A new OBM tends to adopt value pricing instead of traditional pricing. G. The integration of product quality, design and service system contributes a lot to the enhancement of brand awareness and brand identification. H. The fulfillment of the commitments of a brand by the manager of a new OBM and the consistency of brand strategy and product positioning are more likely to obtain the support from the distributors and the customers. Keywords: business strategy, own brand, innovative research and development, marketing, differentiation

繼網路創業後，近年來可以看到以行動應用創業的案例越來越多，而之中又以整合虛實通路的O2O (Online to Offline，線上至線下的通路模式)模式更為熱門。過去由於虛擬通路的盛行，造就了電子商務的快速發展，也因而使得消費資訊傳遞得更加快速。在這樣的情況下，企業的策略與經營模式也不斷地調整，電子商務方面則產生了很大的變化，原本只著重於經營虛擬通路的企業，開始反向經營實體通路，而原本只經營實體通路的企業，則開始經營起虛擬通路。 本論文研究主要的目的在於探討台灣新創公司如何經營O2O的模式，本研究以核心資源、營運範疇、事業網路等三構面，探討三家新創公司（食我餐飲顧問公司、百迪爾資訊公司、呼叫師傅公司）O2O方面的經營策略，並藉由第四構面-價值創造，探究該等公司在O2O服務上所創造的價值。 本研究所得到的主要結論包括：(1)新創公司在O2O的初期經營上，會著重於需求端。(2)新創公司在經營O2O的業務推廣上，會尋求外部資源的協助。(3)新創公司在經營O2O的服務品質控管上，會透過廠商篩選機制的建立以及與廠商的合約來加以強化。(4)新創公司在O2O的經營上，會透過在地資訊的即時提供來提高使用者採用O2O平台的意願。本文最後並提出實務上的意涵與後續研究的建議。 / Since the trend of running businesses on the Internet started to foster, we could see that there are more and more cases taking portable devices as the core of their business. Besides, the Online to Offline (O2O) business model of using the clicks-and-mortar channel might be one of the most popular choices. In the past, due to the prevailing of virtual channel, it did make e-commerce to be in vogue, and also help consuming information to transact more rapidly. In this kind of situations, the business strategies and business models of enterprises also kept on making adjustments to follow the flow. As for e-commerce, it did resulted in huge changes. For those enterprises who used to concentrate on virtual channels, they started the business of physical channels; those enterprises who only aiming at running physical channels started to explore the area of virtual channels. The main purpose of the study is to discuss about how those Taiwanese start-up companies operate O2O business. Moreover, the study takes core resources, operating area and business networks to view the O2O business strategies of three start-up companies. Also, by using value creation, the study wants to understand the value created by the O2O business of those companies. After the research of the issues above, the study came up with four main conclusions: 1. Start-up companies would concentrate on the demand side in the beginning of their business. 2. Start-up companies would seek for the help of outer resources when they were promoting their business. 3. In the aspect of controlling the quality of their services, start-up companies would choose to build the filtering system of target companies and signing contracts. 4. In running O2O business, start-up companies would offer local information immediately to raise consumers’ will of using their O2O platform. With those four main point provided by the study, it also brings up the meaning the practical meaning of the study and suggestions of following researches. Keywords: Start-up Company, O2O (Online to Offline), Business Strategy, Value Creation

This thesis aims to evaluate the implementation of the Balanced Scorecard (BSC) based on a case organization; the King Faisal Specialist Hospital and Research Centre (KFSH-RC). The study is an exploratory investigation. Understanding BSC perspectives is important for academic comprehension and is crucial for successful implementation. BSC at KFSH-RC includes five main perspectives: Quality of Care; Medical Care; Employees; Financial; and Education and Research (learning and growth). The thesis tackles two main anecdotal, practice-based arguments: BSC helps achieve business strategy, and the implementation of BSC has often fallen short of the assertions made about its potential for impact. A case study with a triangulation approach is justified and pursued. This study contributes to the literature in different ways. The application of the BSC has received limited attention in healthcare organisations in general, and in the Middle East and North Africa (MENA) in particular, and may be one of the first to explore such issues, across management and professional groups, to research BSC in the healthcare organisation in the KSA. It distinguishes between the understanding of financial and non-financial perspectives; and the researcher has developed a conceptual framework, which reflects the main elements of BSC implementation. Quantitative data analysis from the case study indicates that staff members at the KFSH possess only a shallow understanding of various BSC perspectives. The study revealed a consistent lack of understanding of BSC by the department employees, due to their lack of interest. The results show that performance measures following the implementation of BSC created no significant improvement. It also confirms that even some senior managers face difficulties understanding BSC perspectives. The qualitative-based findings indicate that the level of understanding of BSC for clinical services is not significantly different from that for non-clinical services; staff members of the KFSH resist the implementation of BSC in the early stages; and there is 'autocratic' leadership style at the KFSH inhibited the flow of information. The power distance and autocratic leadership style, in combination with an inadequate launch of BSC, fail to follow the implementation steps recommended by both Kaplan and Norton (2001a) and Kotter (1996). These organisational dynamics, it will be argued, are understated in the original BSC methodology, a view consistent with the findings of Woodley (2006) and may be especially so in environments with strong professional norms such as hospitals. The implications for the study and practice of non-profit organisations wishing to adopt methodology developed initially in a commercial context, is considered.

全球永續發展驅策力對企業的影響在永續發展有關議題中，持續受到市場的關注，許多標竿企業已將永續發展議題整合至企業的發展策略中，藉此回應永續發展驅策力所帶來的風險，以積極掌握永續發展議題所帶來的商業機會，進而提升企業價值並為股東創造更高的報酬。企業在面對永續發展驅策力的影響下，如何發展永續策略以因應風險並掌握機會，係不容忽視的重要管理議題。 本研究參採Baumgartner and Ebner（2010）所提出之永續策略發展成熟度分析架構，嘗試將平衡計分卡及策略地圖之策略管理概念，應用於分析永續策略。本研究透過對個案企業之永續策略定位與管理、利害關係人參與流程及對企業經營策略具關鍵影響力的永續策略議題的分析，探討企業經營策略與永續策略之關聯，並進一步歸納發展企業導入永續策略的架構與步驟。本研究以拜耳作為個案分析對象，獲得以下主要發現： 一、永續策略為企業經營策略中不可或缺的重要關鍵，可以協助企業提昇營運策略績效，並可為企業創造長期價值。 二、企業導入永續策略時，必須辨識與企業攸關之永續發展驅策力，並以企業之核心營運項目為思考起點，進行永續策略的定位與發展。其中，利害關係人的管理，以及有效辨識對企業經營策略具關鍵影響力的永續策略議題，係導入永續策略的重要步驟。 / Businesses nowadays pay more and more attention to sustainable development related issues, especially the impact from sustainability megaforces. Many benchmark enterprises have integrated sustainable development issues into their business development strategies in response to those risks raised from sustainability megaforces. Not only to aggressively take advantages of business opportunities come from sustainable development issues but to increase enterprise value and create higher stakeholder returns. Under the impact of sustainability megaforces, how enterprises develop sustainable strategies in response to the risks and meanwhile hold the opportunities are non-neglectable and critical management topics. This paper refers to the maturity levels of sustainability strategy defined from Baumgartner and Ebner (2010), and tries to apply the strategic management concepts of Balance Scorecard and Strategy Map to analyze sustainability strategy. The primary aim of this paper is to eveluate the relationship between business strategy and sustainability strategy and further identify the framework and steps to implement sustainability strategies by analyzing the case’s positioning and management of sustainability strategy, stakeholder engagement process, and material sustainability strategy issues which have critical impacts to business strategy. This paper takes Bayer Group as the case study and has the below main findings: 1.Sustainability strategy is critical and indispensable to business strategy. Sustainability strategy can not only help business increase the performance of operating strategy but also create long-term value. 2.Enterprises have to identify the key sustainability megaforces relevant to business when developing sustainability strategy, and base on their core business to position and develop sustainability strategy. Important steps of implementing sustainability strategy include stakeholder management and the effectiveness of identifying material sustainability strategy issues which have critical impacts to business strategy.

極端之租稅規避活動可能導致較高之受查、受罰與聲譽風險。又由一企業之經營策略，可觀察該企業決定如何於選定市場中競爭，且部分上展現了該企業承擔風險與不確定性之意願。因此企業願意承受之風險越高，可能亦較願意從事較激進之租稅規避活動。亦即研究一企業之策略決策，就某種程度而言應可反映企業之租稅規避程度。此外，企業之治理單位，例如：董事會，於企業策略選擇扮演重要角色，因此，分析組織之公司治理特性亦應有助於解釋其租稅規避程度之高低。 針對2001至2011年台灣上市櫃公司實證結果，本研究得到以下結論：(1) 相對於採攻擊者策略之企業，採防禦者策略之企業之有效稅率偏高，表示其從事較低程度之租稅規避活動。(2) 組織之帳面有效稅率顯著受到董監席次控制比例、董監持股比率及經理人持股等三項本研究所採董事會特性為主之公司治理變數所影響。 / A firm’s choice of business-level strategy are likely to determine the level of tax avoidance because the firm strategies are, in part, based on a firm’s willingness to deal with risk and uncertainty. In addition, a firm’s board of directors is influential toward a firm’s major business strategies. Since a firm’s strategies are based on its intent to deal with risks, the choice made by the firm may be able to represent its governance unit’s willingness to bear risks. Therefore, this paper examines to what extent a Taiwanese firm’s business-level strategy and corporate governance characteristics affect its level of tax avoidance. This paper finds that defender firms tend to engage in less tax avoidance than prospector firms, as demonstrated by higher book effective tax rates. This paper also finds that firms with higher voting power hold by the ultimate controlling owner within the board of directors and supervisors tend to have higher book effective tax rates, which suggests lower level of tax avoidance activities. On the contrast, those firms with directors, supervisors, and managers holding more share interests tend to have a lower book effective tax rate, which indicates the firm engages in more tax avoidance activities.

This exploratory study investigates the combined effects on firm performance of Chinese SMEs in Sarawak due to the managerial characteristics of owners / managers and business strategy as moderated by business environment. A review of the existing literature reveals that each of these constructs has been examined either alone or in some combinations and has contributed to the firm performance. Prior studies have raised concern on underspecified models or methodological problems that may have prevented a fuller understanding of potential multivariate relationships among these constructs as relate to one another and to performance.

Corporate Social Responsibility (CSR) is a topic that has been widely researched and is still a progressing and important subject to study. Many researchers have focused on the importance and risks of CSR but have been unsuccessful in conducting research that brings forth managerial implications regarding the challenges and complexity that comes from contextual differences. Furthermore, little attention has been assigned to consumer awareness, perception of CSR as well as analysing differences in related markets such as developed Western European countries (WECs) and emerging Post-Communist countries (PCCs) of Eastern Europe. This research is essential as theoretical ground and for managers to be able to successfully adapt and implement their CSR strategies to various markets, something that is beneficial for gaining a long-term competitive advantage. This study wishes to fill the existing research gap by gaining an insight into the differences in perceptions of CSR between consumers from WECs and PCCs. The outcomeof this study contributes to the existing frame of research regarding consumers’ perceptionson CSR and the importance of adapting a firm's CSR strategies to differentiating perceptions when operating in various international markets. The research was executed by using a qualitative method, carrying out three focus groups with participants originating from the two different regions respectively, and later mixed in a third group. The outcome from these focus groups was analysed using relatedtheoretical frameworks such as Carroll’s pyramid for corporate social responsibility (1991)and Dhanapal, Vashu, and Subramaniam (2015), who explores influencers affecting consumer perception. The findings conclude that CSR is gaining awareness among consumers across both regions, who agree that companies should be engaged in CSR, whereas members from PCCs desires a higher commitment than is currently done. Consumers are willing to pay a higher price when they know that the companies implement philanthropic projects. However, for WECs, this depends on the price of the product, and for PCCs, on whether the activities are locally implemented or not. Finally, this study concluded that companies can gain a competitive advantage by concentrating on social CSR in the PCC region and environmental CSR in the WEC region since the findings indicate that these are the most prioritised issues in each region. Furthermore, managers should adapt their CSR strategies based on these findings in order to relate to the consumer, create legitimacy, and gain trust.

Background – The energy sector is experiencing instability and energy companies must embrace more flexible structures and strategic initiatives to remain relevant. Purpose – To gain understanding about the challenges with implementing strategic congruence and integrated control in umbrella organizations and how their interplay can contribute to achieving a common business logic. Methodology – In the scope of a single case study, we conducted 20 interviews on corporate, business and functional level at Tekniska verken in Linköping AB. The ‘tentative model’ of Nilsson and Rapp (2005) was re-assessed to examine a common business logic. Findings – Our empirical findings indicated that the businesses of umbrella organizations can be diverse while simultaneously being congruent. When addressing strategic congruence, it is challenging because transparent communication and collaboration between business areas as well as optimizing organizational structures and designing clear responsibility areas is difficult to achieve. Regarding integrated control, it is not easy to realize because the corporate plan needs wide acceptance and breaking down complex content to the business areas is challenging. Not to mention that a common frame of reference regarding terminology and alike control standards requires high commitment.

Hållbarhetsfrågor är ett ämne vilket är ständigt aktuellt och aldrig varit mer aktuellt än idag. Med negativa klimatförändringar som konsekvens av mänskliga aktiviteter är det mer viktigt än någonsin att motverka detta och arbeta mot en bättre morgondag. Detta uppnås genom balanserade åtgärder av miljömässig, ekonomisk och social karaktär. Teori säger att små och medelstora tjänsteföretag bör involvera sig inom hållbarhet på en strategisk nivå, genom att inkludera hållbarhet som en del av företagets kärnverksamhet - integration av hållbarhet i företagets strategi. Denna studie studerar åtta små och medelstora tjänsteföretag i Umeå. Huruvida de integrerar hållbarhet i sin respektive företagsstrategi, samt vilka drivkrafter och utmaningar som ligger till grund för integrationen. Deltagande respondenter är anställda på företagen i chefspositioner, i vissa fall också delägare till företagen - samtliga innehar en position där de deltar i företagets strategiska arbete. Studiens tvådelade problemformulering lyder: “I vilken utsträckning integrerar svenska små och medelstora tjänsteföretag hållbarhet i sin företagsstrategi?” “Vilka drivkrafter respektive utmaningar har svenska små och medelstora tjänsteföretag till att integrera hållbarhet i sin företagsstrategi?” Resultaten visar att de studerade företagen integrerar hållbarhet i olika utsträckning. Detta har genererat tre olika kategorier för graden av integration, låg, medel och hög. Av de åtta studerade företagen innehar två företag en låg grad av integration, fyra företag kategoriseras till nivån medel och två av företagen en hög grad av integration. Vidare besvarades problemformulerings andra del genom en kartläggning av flertalet drivkrafter och utmaningar till denna integration. Fyra drivkrafter och fyra utmaningar har identifierats som de huvudsakliga faktorerna till att företagen integrerar eller inte integrerar hållbarhet i sin företagsstrategi. De fyra främsta utmaningarna till att integrera hållbarhet är; kunskap, finansiella incitament, knyta hållbarhet till kärnverksamhet och formulering & planering. Vidare identifierades följande fyra drivkrafter som de främsta; vara en god samhällsmedborgare, medarbetares välmående, företagets anseende och konkurrensfördelar. Slutsatserna presenteras i en modell för integration av hållbarhet i företagsstrategi för små och medelstora tjänsteföretag. Studien påvisar ett utrymme till att företag ska kunna integrera hållbarhet ytterligare. Detta kan leda till en högre ekonomisk lönsamhet för företaget själv och en ökad nytta för samhället.

Dans le cadre de cette thèse, le chercheur a étudié l'impact de l’incertitude environnementale perçue tant sur le supply chain que les stratégies des entreprises et cela à travers diverses dimensions. Le terrain de l’étude concerne les entreprises Iraniennes productrices de générateur d’électricité. Les impacts de cette incertitude peuvent affecter la performance du supply chain et par voie de conséquence réduire la portée des stratégies de ces entreprises. L’objet de cette recherche est d’identifier les dimensions les plus pertinentes afin d’analyser leurs impacts sur la relation entre le supply chain et la stratégie de ces entreprises. La question de recherche est : Quels sont les principaux impacts des facteurs de l’incertitude environnementale perçue par les entreprises Iraniennes produisant des générateurs d’électricité et comment affectent-ils la relation entre le supply chain et la stratégie de ces entreprises ? Dans un premier temps une revue de la littérature a permis de définir et de caractériser le concept « d’incertitude environnementale perçue ». Et d’expliquer comment la relation entre le supply chain et la stratégie pouvait être affectée par les dimensions qui aractérisent l’incertitude environnementale perçue. Dans un deuxième temps une étude exploratoire menée auprès des managers a permis de compléter cette revue de la littérature et de construire un modèle conceptuel. . Fondé sur ce modèle conceptuel un questionnaire a été conçu et envoyé aux managers appartenant aux sociétés évoluant dans le domaine de la production des générateurs en Iran. Après un traitement quantitatif des données, les résultats montrent que toutes les entreprises connaissent des risques et des incertitud s dont les sources sont les suivantes : La demande; la prévision; la perturbation; les sanctions; les embargos; les droits de douane; les impôts; la politique; les relations diplomatiques; les questions juridiques; la volatilité de Gestion du remplacement ; la fluctuation de taux de change; l’inflation; la ondialisation, et la Macro Économie. Chacune de ces sources impacte les stratégies des sociétés soit à travers un ou plusieurs léments de la stratégie du Supply Chain soit ceux de la stratégie de l’entreprise. Par conséquent les incertitudes environnementales affectent tant les stratégies du Supply Chain que les stratégies des entreprises. Après le traitement des données, un modèle est proposé pour montrer les impacts directs et indirects de l’IEP (l'incertitude environnementale perçue) sur les SCS (Stratégies du Supply Chain) et sur la SE (la stratégie de l’entreprise). Il montre que la relation entre lastratégie du Supply Chain et la stratégie de l’entreprise est impactée par des incertitudes environnementales perçues (IEP). Lorsque l’IEP est élevée, l'ajustement entre ces stratégies devient très difficile puisqu'il n'y a plus que 68 % d’impact sur le CBS (company business strategy). Le modèle montre, par contre, que lorsque l’IEP est faible, l’IPEU (Impact de l'incertitude environnementale perçue) sur à la fois la SCS et la SE sont similaires et la moyenne correspond avec exactitude à 0,001. / In this Ph.D. dissertation, the researcher has studied the impact of perceived environmental uncertainties from various dimensions on the supply chain and business strategies of Iranian manufacturing companies in the power generation section. The impacts of PEU can generate lots of problems in their supply chain performance and the company’s business strategies. Therefore, it is significant to recognize the dimensions of PEU and related impacts. This research is conducted to recognize of the dimensions of perceived environmental uncertainty (PEU) and investigate their impacts on the fit between the supply chain strategy and the company’s business strategy of Iranian power generation equipments manufacturing firms. The main question of the research is “What are the main impacts of Perceived Environmental Uncertainty’s (PEU) dimensions for Iranian power generation equipments manufacturing firms and how they affect the Fitbetween Supply Chain Strategy (SCS) and Company’s Business Strategy (CBS)?". In this research, in the first step literature review is implemented broadly to define the related dimensions of PEU and in order to find the appropriate model to explain how the strategic fit could be influenced by the PEU’s dimensions through an exploratory survey via semi-structure and in-depth interviews among related managers in the case to design the appropriate theoretical model. In the next step, an exploratory survey is done by submitting a questionnaire as a survey tool among the case and its subsidiaries and implementing the quantitative statistical research based on the answer sheets by analyzing thecollected data to derive the conclusions. Applicable questionnaire to be used in the main part of survey by distributing the questionnaires among the multi cases in the same field and applied the quantitative research based on the answer sheets to find the results. The data arecollected and analyzed to derive the conclusions.This research implies that all businesses are surrounded with lots of risks and uncertainties. The environmental uncertainties could be caused by several sources which they are studied among the defined population in manufacturing companies in power generation felid in Iran. The environmental uncertainties could be perceived through several aspects such as Demand; Forecasting; Disruption; Sanctions; Embargo; Tariffs; Taxes; Political issues; Diplomatic relation; Legal Issues; Management Volatility (Replacement); Exchange-rate Fluctuating; Inflation; Globalization; Macro Economy and so on. Each of these indexes is impacting the company’s strategies via affecting one or more elements in the supply chain strategy or company’s business strategy elements. Therefore, the environmental uncertainties are affecting both supply chain strategies and the company’s business strategies. This research proposed a model to show how PEU impacts the SCS and CBS, directly and indirectly impacting their infrastructures. Then, it is explored that the supply chain strategic fit -fit means matching the supply chain strategies with the company’s business strategy- how is influenced by perceived environmental uncertainties (IPEU). Furthermore, when the PEU is high, the fit between these strategies is approximately lost, because there is 68% more impact on the CBS. Whereas the model shows when PEU is low, the IPEU are matching on the both SCS and CBS and their average become fit together with accuracy of 0.001. Besides, through this dissertation, there are proposed equations illustrating the relation between the indexes.