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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
171

Uma contribuição ao estudo da gestão estratégica de custos como instrumento de gestão de resultado nas indústrias de cimento

Silva, Matheus Vasconcelos Souza da 01 August 2017 (has links)
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-08-02T14:32:05Z No. of bitstreams: 1 Matheus Vasconcelos Souza da Silva.pdf: 1229809 bytes, checksum: 60b25491101d92e63cc5a51a11c20976 (MD5) / Made available in DSpace on 2017-08-02T14:32:06Z (GMT). No. of bitstreams: 1 Matheus Vasconcelos Souza da Silva.pdf: 1229809 bytes, checksum: 60b25491101d92e63cc5a51a11c20976 (MD5) Previous issue date: 2017-08-01 / Nowadays, the level of business competition has substantially increased with the advent of globalization and the ease of crossing borders for countries. The technological advances and the high level of demand of markets have contributed with the new reality, demanding greater efficiency in the resource management every day. Companies all over the world face slower growth, loss of profit margin as well as internal and external competitors which no longer act as if the portion in expansion was big enough for everyone. One of the major factors for a company’s success in competitive markets is the cost competitiveness. It is critical to effectively and strategically manage internal and external factors that contribute to a competitive cost management. This research aims to contribute with the study of strategic cost management which is considered an instrument for the management of results in the Brazilian cement industries. The cement industry profile becomes even more critical when inserted in the scenario described above, of extreme competitiveness, high level of demand and considerable losses in the profit margins. It is an industry that requires large investments and it is subject to strong cost pressure. Therefore, the aim of this study is to identify whether the cement industries surveyed use the strategic. For a greater understanding and to enrich the theme, a field research has been carried out applying a questionnaire to executives who work in the finance and / or controlling area of the main Brazilian cement industries, in order to map and understand the context related to the issue of the study. This way, the question that permeates this research is: are the artifacts and the techniques from strategic cost management used as instruments of results management in cement industries? Thus, the research results illustrate that the companies surveyed use the artifacts and the techniques from GEC to manage their results, but with some room for improvement, leaving certain gaps open that could lead to better results / Nos tempos atuais, com o advento da globalização e a facilidade dos países em transpor fronteiras, elevou-se significativamente o nível de competição das empresas. O avanço tecnológico e o alto nível de exigência dos mercados contribuíram com a nova realidade, demandando a cada dia maior eficiência na gestão dos recursos. Empresas em todo o mundo enfrentam um crescimento mais lento, perda de margem de lucro, bem como concorrentes internos e externos que não agem mais como se o bolo em expansão fosse grande o bastante para todos. Um dos fatores preponderantes para o sucesso de uma empresa, em mercados competitivos, é a competitividade em custos. É fundamental gerenciar de forma efetiva e estratégica os fatores internos e externos que contribuem para uma gestão de custos competitiva. O presente trabalho busca contribuir com o estudo da gestão estratégica de custos. Esta vista como um instrumento para a gestão de resultados nas indústrias de cimento brasileiras. O perfil da indústria de cimento torna-se ainda mais crítico quando inserido no cenário mensurado acima, de extrema competitividade, elevado nível de exigência e perdas consideráveis nas margens de lucro. É uma indústria que requer grandes investimentos e está sujeita a fortes pressões dos custos. O objetivo, portanto, deste trabalho é identificar se as indústrias de cimento pesquisadas utilizam a gestão estratégica de custos como ferramenta de gestão de resultados. Para melhor compreensão e enriquecimento do tema, foi realizada uma pesquisa de campo que consiste em aplicar um questionário para executivos, que atuam na área de finanças e ou controladoria, das principais indústrias de cimento do Brasil, para mapear e entender o contexto relacionado à questão da pesquisa. Desse modo a questão que permeia esta pesquisa é: os artefatos e técnicas da gestão estratégica de custos são utilizados como instrumentos de gestão de resultados nas indústrias de cimento? Assim, o resultado da pesquisa, demonstra que as empresas pesquisadas utilizam os artefatos e técnicas das GEC para gestão de seus resultados, mas com alguns pontos de melhoria, deixando abertas algumas lacunas que poderiam propiciar melhores resultados
172

Sistema de remuneração dos hospitais privados no Brasil: problemas e propostas de soluções

Manso Júnior, Glauco Monteiro Cavalcanti 27 September 2017 (has links)
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-10-18T12:04:30Z No. of bitstreams: 1 Glauco Monteiro Cavalcanti Manso Júnior.pdf: 638894 bytes, checksum: f83980e293c5675a74d643b8589bf2a6 (MD5) / Made available in DSpace on 2017-10-18T12:04:30Z (GMT). No. of bitstreams: 1 Glauco Monteiro Cavalcanti Manso Júnior.pdf: 638894 bytes, checksum: f83980e293c5675a74d643b8589bf2a6 (MD5) Previous issue date: 2017-09-27 / The thesis deals with the remuneration system of private hospitals in Brazil, a sector that represents a considerable part of the offer of health services in Brazil, materializing the citizen's access to his right to health. The sector has suffered financial losses and has been accumulating losses due to the remuneration policies of both the SUS managers and the operators, threatening the viability of the enterprise and, consequently, the citizen service. The research aimed to identify measures to solve the problems caused by the hospital remuneration system (risks of destruction of hospitals, especially minors, increase of tension between operators and service providers) that indirectly harm the citizen. The methodology consisted of documentary analysis and research on foreign experiences in the constitution and management of hospital compensation systems. The first part of the paper deals with the health system and the hospital organization framework in the respective system. The second one approaches the hospital remuneration system, comparing the practices and systems adopted in France, Japan, Spain, United Kingdom, United States, Australia and Canada. The third analyzes the remuneration of the private hospital sector in Brazil, whose constitution includes the relationship with the SUS, the operators and the National Supplementary Health Agency (ANS). The fourth part presents the sector's remuneration prospects and presents the author's proposal. As a result, the research showed that the actions required to solve the problem are related to the federal government (revision of the price list paid to providers, simplification of the legal and regulatory apparatus and greater control over ANS decisions) and hospital organizations regarding the adoption of Strategies and practices aimed at the effectiveness and transparency of management / A tese trata do sistema de remuneração dos hospitais privados no Brasil, setor que representa parcela considerável da oferta dos serviços de saúde no Brasil, materializando o acesso do cidadão ao seu direito à saúde. O setor tem sofrido perdas financeiras e vem acumulando prejuízos em razão das políticas remuneratórias tanto dos gestores do SUS, como das operadoras, ameaçando a viabilidade do empreendimento e consequentemente, o atendimento ao cidadão. A pesquisa objetivou apontar medidas para a solução dos problemas causados pelo sistema de remuneração hospitalar (riscos de destruição de parte dos hospitais, em particular, dos menores, aumento da tensão entre operadoras e prestadores de serviços) que indiretamente prejudicam o cidadão. A metodologia consistiu na análise documental e pesquisa sobre experiências estrangeiras na constituição e gestão dos sistemas de remuneração dos hospitais. A primeira parte do trabalho trata do sistema de saúde e o enquadramento da organização hospitalar no respectivo sistema. A segunda aborda o sistema de remuneração hospitalar, comparando as práticas e sistemas adotados na França, Japão, Espanha, Reino Unido, Estados Unidos, Austrália e Canadá. A terceira analisa a remuneração do setor hospitalar privado no Brasil, cuja constituição compreende a relação com o SUS, as operadoras e a Agência Nacional de Saúde Suplementar - ANS. A quarta parte apresenta as perspectivas remuneratórias do setor e apresentando proposta do autor. Por resultado a pesquisa mostrou que as ações necessárias à solução do problema respeitam ao governo federal (revisão da tabela de preços pagos aos prestadores, simplificação do aparato legal e regulatório e maior controle sobre as decisões da ANS) e às organizações hospitalares quanto à adoção de estratégias e práticas voltadas à eficácia e transparência da gestão
173

Revenue and operational impacts of depeaking flights at hub airports

Katz, Donald Samuel 13 November 2012 (has links)
Post deregulation, many U.S. airlines created hubs with banked schedules, however, in the past decade these same airlines began to experiment with depeaking their schedules to reduce costs and improve operational performance. To date there has been little research that has investigated revenue and operational shifts associated with depeaked schedules; yet understanding the trade-offs among revenue, costs, and operational performance at a network level is critical before airlines will consider future depeaking and related congestion-management strategies. This study develops data cleaning and analysis methodologies based on publicly available data that are used to quantify airport-level and network-level revenue and operational changes associated with schedule depeaking. These methodologies are applied to six case studies of airline depeaking over the past decade. Results show that depeaking is associated with revenue per available seat mile (RASM) increasing slower than the rest of the network and the industry as a whole. Depeaking is associated with improved operations for both the depeaking airlines and competitors. Airports benefit from increases in non-aeronautical sales associated with connecting passengers spending more time in the terminal. The underlying reasons driving airlines' scheduling decisions during depeaking vary greatly by case. Results from the study provide insights for airlines that are considering depeaking and the airports which are affected. The results suggest that losses in RASM and no improvement in operations could potentially lead an airline to repeak, and that RASM is prone to fall when a strong competitive threat exists.
174

Quantifying the benefits of ancillary transportation asset management

Akofio-Sowah, Margaret-Avis 16 November 2011 (has links)
Historically, transportation asset management has focused on roadways and bridges, but more recently, many agencies are looking to extend their programs to ancillary assets such as traffic signs and guardrails. This thesis investigates the state of practice of managing these assets in order to assess the data and system needs for successful program implementation, and further reviews the opportunities for making a business case for formal management procedures based on quantified benefits of managing ancillary assets. The asset classes, selected from a review of asset management literature, include culverts, earth retaining structures, guardrails, mitigation features, pavement markings, sidewalks and curbs, street lights, traffic signals, traffic signs and utilities and manholes, with data as an information asset. Findings from a literature review showed that a number of agencies have made substantial efforts to manage their ancillary transportation assets; however, methods and practices vary. Specific state and municipal agencies identified from the literature review were surveyed for further details on their practices. The survey results show significant knowledge gaps in data collection cost estimates, and cost savings from the implementation of a transportation asset management program for ancillary assets. Finally, this work evaluates the opportunities to quantify the benefits of ancillary transportation asset management, indicating several challenges due to a lack of the data needed. The results obtained highlight the current state of practice, revealing opportunities and challenges for improving the management of ancillary transportation assets.
175

Developing an implementation strategy for the free health care policy for persons with disabilities at public hospitals in KwaZulu-Natal.

Simbeye, Daniel. January 2013 (has links)
ABSTRACT This study focuses on the implementation strategy of free health care policy for disabled persons at hospital level in KwaZulu-Natal. Since the introduction nationally, in 2003 of free health care policy for disabled persons, no evaluation has been conducted in KwaZulu- Natal to inform health service managers and the KwaZulu-Natal Department of Health on the implementation of this policy. A provincial implementation strategy is needed for effective implementation of the policy. To date, no such provincial implementation strategy is available and the lack of an implementation strategy for this policy motivated this study. METHODS An exploratory qualitative study design was implemented to elicit information from health service providers and representatives of persons with disabilities to inform the development of an implementation strategy for the free health care policy for disabled persons at public hospitals in KwaZulu-Natal. Data was collected through interviews and focus group discussions. Data was analysed by utilising a thematic approach. RESULTS Respondents reported a variety of understandings with regard to policy context of the Free Health Care Policy for disabled persons, policy content in terms of purpose and eligibility, policy implementers and their roles in implementing the policy, and the implementation process of this policy at state hospitals of KwaZulu-Natal. CONCLUSION There is limited understanding of the Free Health Care Policy among some health service personnel and some disability groups, and this may have contributed to the erratic and poor implementation of the policy at public hospitals in KwaZulu-Natal. Factors necessary for policy implementation such as a communication strategy, guidelines for implementation, assessment of availability of resources, training of implementers, monitoring and evaluation strategy are crucial for effective implementation of any policy including the Free Health Care Policy for disabled persons. / Thesis (M.Med.Sc.)-University of KwaZulu-Natal, Durban, 2013.
176

Numerical modeling of uncertainty and variability in the technology, manufacturing, and economics of crystalline silicon photovoltaics

Ristow, Alan Hugo 19 May 2008 (has links)
Electricity generated from photovoltaics (PV) promises to satisfy the world's ever-growing thirst for energy without significant pollution and greenhouse gas emissions. At present, however, PV is several times too expensive to compete economically with conventional sources of electricity delivered via the power grid. To ensure long-term success, must achieve cost parity with electricity generated by conventional sources of electricity. This requires detailed understanding of the relationship between technology and economics as it pertains to PV devices and systems. The research tasks of this thesis focus on developing and using four types of models in concert to develop a complete picture of how solar cell technology and design choices affect the quantity and cost of energy produced by PV systems. It is shown in this thesis that high-efficiency solar cells can leverage balance-of-systems (BOS) costs to gain an economic advantage over solar cells with low efficiencies. This advantage is quantified and dubbed the "efficiency premium." Solar cell device models are linked to models of manufacturing cost and PV system performance to estimate both PV system cost and performance. These, in turn, are linked to a model of levelized electricity cost to estimate the per-kilowatt-hour cost of electricity produced by the PV system. A numerical PV module manufacturing cost model is developed to facilitate this analysis. The models and methods developed in this thesis are used to propose a roadmap to high-efficiency multicrystalline silicon PV modules that achieve cost parity with electricity from the grid. The impact of PV system failures on the cost of electricity is also investigated; from this, a methodology is proposed for improving the reliability of PV inverters.
177

Value-based global optimization

Moore, Roxanne Adele 21 May 2012 (has links)
Computational models and simulations are essential system design tools that allow for improved decision making and cost reductions during all phases of the design process. However, the most accurate models are often computationally expensive and can therefore only be used sporadically. Consequently, designers are often forced to choose between exploring many design alternatives with less accurate, inexpensive models and evaluating fewer alternatives with the most accurate models. To achieve both broad exploration of the alternatives and accurate determination of the best alternative with reasonable costs incurred, surrogate modeling and variable accuracy modeling are used widely. A surrogate model is a mathematically tractable approximation of a more expensive model based on a limited sampling of that model, while variable accuracy modeling involves a collection of different models of the same system with different accuracies and computational costs. As compared to using only very accurate and expensive models, designers can determine the best solutions more efficiently using surrogate and variable accuracy models because obviously poor solutions can be eliminated inexpensively using only the less expensive, less accurate models. The most accurate models are then reserved for discerning the best solution from the set of good solutions. In this thesis, a Value-Based Global Optimization (VGO) algorithm is introduced. The algorithm uses kriging-like surrogate models and a sequential sampling strategy based on Value of Information (VoI) to optimize an objective characterized by multiple analysis models with different accuracies. It builds on two primary research contributions. The first is a novel surrogate modeling method that accommodates data from any number of analysis models with different accuracies and costs. The second contribution is the use of Value of Information (VoI) as a new metric for guiding the sequential sampling process for global optimization. In this manner, the cost of further analysis is explicitly taken into account during the optimization process. Results characterizing the algorithm show that VGO outperforms Efficient Global Optimization (EGO), a similar global optimization algorithm that is considered to be the current state of the art. It is shown that when cost is taken into account in the final utility, VGO achieves a higher utility than EGO with statistical significance. In further experiments, it is shown that VGO can be successfully applied to higher dimensional problems as well as practical engineering design examples.
178

Evaluating methods for multi-level system design of a series hybrid vehicle

Taylor, Brian Jonathan Hart 05 July 2012 (has links)
In design and optimization of a complex system, there exist various methods for defining the relationship between the system as a whole, the subsystems and the individual components. Traditional methods provide requirements at the system level which lead to a set of design targets for each subsystem. Meeting these targets is sometimes a simple task or can be very difficult and expensive, but this is not captured in the design process and therefore unknown at the system level. This work compares Requirements Allocation (RA) with Distributed Value Driven Design (DVDD). A computational experiment is proposed as a means of evaluating RA and DVDD. A common preliminary design is determined by optimizing the utility of the system, and then a Subsystem of Interest (SOI) is chosen as the focal point of subsystem design. First the behavior of a designer using Requirements Allocation is modeled with an optimization problem where the distance to the design targets is minimized. Next, two formulations of DVDD objective functions are used to approximate the system-level value function. The first is a linear approximation and the second is a nonlinear approximation with higher fidelity around the preliminary design point. This computational experiment is applied to a series hybrid vehicle where the SOI is the electric motor. In this case study, RA proves to be more effective than DVDD on average. It is still possible that the use of objectives is superior to design targets. This work shows that, for this case study, a linear approximation as well as a slightly higher fidelity approximation are not well suited to find the design alternative with the highest expected utility.
179

A cost optimisation of preventative upkeep networks using the South African Navy as a case study

Truter, Albert Willem 04 1900 (has links)
Thesis (MEng)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The South African Navy (SAN) intends to reinstate Naval Station Durban (NSD) as a fully operational support base for a new class of Offshore Patrol Vessels (OPV’s) which the SAN intends to purchase. These acquisitions must be seen against the background of strategic and political considerations in general, and in particular threats to South Africa’s maritime security, due to the possibility of the piracy, along particularly the West African coast, reaching our territorial waters. The aim of this thesis is the development of a cost-optimization model, intended to provide optimal locations for the SAN’s support facilities, given the SAN’s operational obligations, present and future. In the first part, a literary review of facility location formulation and strategic management principles is an attempt to lay the foundations for the proposed model. The review of this literature is primarily based on extracts of the comprehensive research of other authors. Consequently, the research problem was contextualized and classified as a hierarchical location-allocation problem. The second part of the thesis aims to describe the SAN’s environment from a maritime security perspective. Within this framework, formulation was identified and modified to develop a theoretical mechanism to solve the research question. The final part will see the application of the developed model to a case study specific to the situation of the SAN. Validation of the inputs and the model itself proceeded in conjunction with the application of the model. The results and the model itself were validated through visual inspection and independent mathematical validation. This thesis comes to the conclusion that the SAN cannot cost-effectively meet its future obligations by splitting its maintenance capability between Naval Base Durban (NBD) and Naval Base Simon’s Town (NBS). Future research may build upon the results of this thesis in order to facilitate a more comprehensive optimization of preventative networks. / AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse Vloot (SAV) beoog om die vlootstasie in Durban weer op te gradeer na ’n volwaardige vlootbasis vir die beoogde aanskaffing van ’n nuwe klas van patroleringsvaartuie. Die motivering vir die opgradering van Durban kom uit dieper strategiese en politieke behoeftes maar word tans toegeskryf aan plaaslike bedreigings van seerowery en die gevolglike verkryging van nuwe patrollievaartuie om hierdie bedreiging, onder meer, te bekamp. Die doel van hierdie meesters tesis, is om ’n koste optimerings model te vind, of te ontwikkel, wat optimale liggings vir ondersteunings fasilitieite sal lewer, gegewe die toekomstige of huidige verpligtinge van die SAV. Die eerste gedeelte van hierdie tesis bevat ’n literatuuroorsig van fasiliteitsligging-formulering en strategiese bestuursbeginsels. Hierdie literatuuroorsig beoog om die grondslag vir die voorgestelde model te lê. Die oorsig van sodanige literatuur is hoofsaaklik gebaseer op uittreksels uit veelomvattende opsommings deur ander outeurs. Gevolglik is die navorsingsprobleem gekontekstualiseer en geklassifiseer as ’n hiërargiese ligging-toekenningsprobleem. Die tweede deel van die tesis beoog om die omgewing van die SAV vanuit ’n maritieme sekuriteitsperspektief te beskryf. Binne hierdie raamwerk is formulering geïdentifiseer en só gemodifiseer om ’n teoretiese meganisme te ontwikkel om die navorsingsvraag op te los. Die finale deel pas die ontwikkelde model op die spesifieke situasie van die SAV toe. Validasie van die insette sowel as die model self is gedoen in samewerking met die toepassing van die model. Die resultate tesame met die model self is deeglik bekragtig deur visuele inspeksie en onafhanklike wiskundige validasie. Hierdie tesis het tot die gevolgtrekking gekom dat die SAV nie koste-effektief aan sy toekomstige operasionele verpligtinge sal kan voldoen met die verdeling van sy onderhoudsvermoë tussen ’n vlootbasis in Durban en Simonstad nie. Toekomstige navorsing kan op die resultate van hierdie tesis bou ten einde ’n meer omvattende optimalisering van voorkomende instandhoudingsnetwerke te fasiliteer.
180

Programação de produção levando em conta máquinas em paralelo e set-up dependente da sequência de produção

Luiz, Rodrigo Marcus Dias Luiz 07 1900 (has links)
Diante de um crescimento econômico, as empresas de maneira geral e, em particular, a indústria de manufatura, acabam procurando um meio de eliminar perdas que estão em evidência e outras que não estão tão expostas, para assim maximizar seus lucros. Este trabalho mostra uma programação de produção otimizada, de modo a aumentar a disponibilidade de um equipamento responsável em manufaturar mais de um modelo de produto. Com exigências cada vez maiores, os consumidores obrigam a indústria a variar seu mix de produção de modo a não poder mais possuir equipamentos dedicados para cada tipo de modelo produzido. Com isso, exige-se cada vez mais o uso de abordagens de pesquisa operacional para poder montar um cronograma de produção de forma mais rápida e assertiva. Não se pode deixar de considerar a influência da disponibilidade do equipamento para o bom andamento da programação da produção. Alinhado a isto ao avaliar as maiores perdas de um equipamento, verifica-se a necessidade de se reduzir seu tempo de set-up. Para que isto seja possível, é sugerida a aplicação da metodologia SMED, a qual foi criada dentro do sistema Lean Manufacturing, mais especificamente do sistema TPM. Do ponto de vista da otimização, o problema proposto é desafiador, já que há múltiplos processadores idênticos, em paralelo e o set-up entre os produtos é dependente da sequência de produção. Assim, cabe ao sistema proposto definir quanto da demanda total de cada produto será produzida em cada um dos processadores, visando a minimização do tempo total de set-up. Ou seja, os lotes de produção não têm tamanho fixo. Foi proposta uma abordagem híbrida usando regras de despacho (heurísticas) para a solução do problema proposto, com resultados satisfatórios. / Due to economic growth, companies in general – but particularly manufacturing industries - end up looking for a way to eliminate losses that are evident and others that are not so easy to identify so as to maximize profits. This project seeks for an optimal production schedule to increase the availability of a device responsible for manufacturing more than one product. With increased demands from customers, industry is compelled to vary its production mix so that it can not have equipment dedicated to each produced model type. Thus, the use of operational research approaches is more and more required to be able to set up a production schedule in a faster and assertive way. One can not stop considering the influence of equipment availability for a smoother production scheduling. Aligned with this, when evaluating the major losses at the equipment, there is a need to reduce the set-up time. To make this possible, it is suggested the implementation of the SMED methodology, which was created within Lean Manufacturing - more specifically, by TPM system. From the perspective of optimization, the proposed problem is challenging since there are multiple identical parallel processors with sequence dependent set-ups. Thus, it is up to the proposed system to define how much of the total demand for each product will be produced in each of the processors in order to minimize the total set-up time. In other words, production lots have no fixed size. It was proposed a hybrid approach using dispatch rules (heuristics) for the solution of the proposed problem that have presented satisfactory results.

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