XAVIER, Aline da Rocha. Análise de custos como ferramenta de gestão estratégica da educação superior: um estudo dos conceitos do ponto de equilíbrio e margem de contribuição e sua aplicabilidade em IES privada. 2014. 118f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Políticas Públicas e Gestão da Educação Superior, Fortaleza (CE), 2014. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2015-02-06T14:35:44Z No. of bitstreams: 1 2014_dis_arxavier.pdf: 1034725 bytes, checksum: 43160fcc6f242336e0060159192a986e (MD5) / Approved for entry into archive by Márcia Araújo(marcia_m_bezerra@yahoo.com.br) on 2015-02-06T15:16:45Z (GMT) No. of bitstreams: 1 2014_dis_arxavier.pdf: 1034725 bytes, checksum: 43160fcc6f242336e0060159192a986e (MD5) / Made available in DSpace on 2015-02-06T15:16:45Z (GMT). No. of bitstreams: 1 2014_dis_arxavier.pdf: 1034725 bytes, checksum: 43160fcc6f242336e0060159192a986e (MD5) Previous issue date: 2014 / From the middle of the last century opens , through the Law of Education Guidelines and Bases (LDB) , the possibility of Higher Education Institutions (HEIs) provide private undergraduate and graduate . As a result, extends to competition in this area, because in this period there will be various private institutions in order to meet the new demand . In the face of current educational competition , comes into existence the need to strategically manage these institutions . In order to contribute to the care of their management , this study comes up with the general objective of studying the tools of strategic cost management , contribution margin and breakeven , in a private institution . For the achievement of the overall objective , we proceeded to the realization of specific objectives , where the research took in size the concepts of contribution margin , and your property , set the balance point and its applicability , and finally establish the generation of an appropriate method of performance analysis based on the above tools , all applied this in a private institution . This is made the study through field research that is effective as a case study to perform an action research in eight degree from a private institution courses. At the end of it, we were able to achieve the goals and objectives listed above , in addition to have the question answered problem because , despite some difficulties encountered with the implementation of the phases and steps proposed was to portray as the elements in the analysis of costs contribute to the identification and projection of results , such as the identification of courses that give the best and worst results , the projection of the number of students required to maintain a course as well as courses leverage opportunities , among others. / A partir de meados do século passado abre-se, através da Lei de Diretrizes e Bases da Educação (LDB), a possibilidade de Instituições de Ensino Superior (IES) privadas fornecer cursos de graduação e pós-graduação. Em virtude disso, amplia-se a concorrência nessa área, pois nesse período surgem várias IES privadas no sentido de atender a uma nova demanda. Face a atual concorrência educacional, passa a existir a necessidade de gerir estrategicamente essas instituições. No intuito de contribuir para o atendimento da gestão das mesmas, o presente estudo surge com o objetivo geral de estudar as ferramentas de gestão estratégica de custos, Margem de Contribuição e Ponto de Equilíbrio, em uma IES privada. Para o atingimento do objetivo geral, procedeu-se a efetivação dos objetivos específicos, onde a pesquisa ocupou-se em dimensionar os conceitos da Margem de Contribuição, e seu estabelecimento, definir o Ponto de Equilíbrio e sua aplicabilidade, e por fim, estabelecer a geração de um método adequado de análise de desempenho baseada nas ferramentas supracitadas, tudo isso aplicado em uma IES privada. Concretiza-se o estudo através de pesquisa de campo que se efetiva enquanto estudo de caso ao realizar uma pesquisa ação em oito cursos de graduação de uma IES privada. Ao final da mesma, conseguiu-se atingir os objetivos gerais e específicos anteriormente relacionados, além que ter a questão problema respondida, pois, apesar de algumas dificuldades encontradas quando da concretização das fases e etapas propostas consegui-se retratar como os elementos na análise de custos contribuem para a identificação e projeção de resultados, tais como a identificação dos cursos que dão os melhores e piores resultados, a projeção da quantidade de alunos necessária para manter um curso bem como as possibilidades de alavancagem de cursos, dentre outros.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-05-20T11:52:23Z No. of bitstreams: 1 2014 - Anete Petrusch do Nascimento.pdf: 2591758 bytes, checksum: 217ecdaf83f09ea5412fc27e2a6c3925 (MD5) / Made available in DSpace on 2015-05-20T11:52:23Z (GMT). No. of bitstreams: 1 2014 - Anete Petrusch do Nascimento.pdf: 2591758 bytes, checksum: 217ecdaf83f09ea5412fc27e2a6c3925 (MD5) Previous issue date: 2014-12-22 / Nenhuma / Esta pesquisa tem por objetivo buscar evidências do uso do Lean em Instituições de Educação Superior (IES) privadas no Brasil, especificamente nos serviços acadêmico-administrativos que atendem aos alunos dessas instituições. Para isso, primeiramente, busca identificar o grau de adoção do Sistema Enxuto nessas organizações através de uma survey endereçada a todas as universidades, centros universitários e faculdades privadas do país. Os resultados desse levantamento indicam que podem haver algumas iniciativas, mas decorrem de ações mais isoladas, não institucionalizadas. Um segundo objetivo contribui para a questão mais ampla de pesquisa ao investigar o uso do Lean em serviços acadêmico-administrativos em um de seus conceitos centrais: se valor, junto com a redução dos desperdícios, está na centralidade da proposta enxuta, então, quais são os atributos de valor, na percepção do aluno? Para isso foram realizadas entrevistas de grupo com alunos de graduação e pós-graduação estrito senso de cursos e instituições diversas. A análise de conteúdo realizada sobre as entrevistas identificou oito atributos de valor: Confiabilidade, Atenção, Acesso, Responsividade, Soluções de Tecnologias de Informação e Comunicação (TICs), Comunicação, Personalização e Invisibilidade. Dependendo do tipo de serviço, a ênfase de atributos de valor muda. Complementarmente, ao buscarem-se evidências empíricas da aplicação de princípios e ferramentas do Sistema Enxuto no ambiente universitário, uma pesquisa-ação foi realizada junto a dois processos reais de uma Universidade privada comunitária, de grande porte, situada no Rio Grande do Sul. O primeiro processo refere-se a atendimento a alunos com dificuldades de acesso à rede wi-fi na Universidade. O segundo processo diz respeito ao ajuste de matrícula do aluno em decorrência do cancelamento de turmas após matrícula on-line. Na aplicação prática por meio de seminários Kaizen e da análise do que ocorreu antes, durante e depois desses seminários, evidenciou-se que o Lean é aplicável e aderente no contexto universitário, o que já estava sinalizado em pesquisas realizadas em instituições fora do país. No entanto, evidenciou-se, também, que se não houver um esforço específico de gestão e de promoção de uma cultura propícia para o desenvolvimento do Lean, a aplicação a partir de ferramentas não terá longa vida dentro da instituição. Isso também confirma-se na literatura que investiga a efetividade do Lean nas organizações. A pesquisa realizada busca contribuir para a discussão em torno do Lean Service, uma área de pesquisa não suficientemente explorada, e do Lean aplicado aos serviços de educação superior, para o qual não foram identificadas pesquisas nessa área no Brasil. Da mesma forma, espera poder contribuir para a apropriação dos conceitos e técnicas para dentro do ambiente universitário, como forma de tornar os processos acadêmico-administrativos mais eficientes e a proposta de valor cada vez mais próxima do que o aluno espera e valoriza. / This research aims to find evidences of the use of Lean in private Higher Education Institutions (HEIs) in Brazil, specifically in the academic and administrative services provided to the students of these institutions. For that, it first seeks to identify the degree of adoption of Lean in these organizations through a survey addressed to all private universities and colleges in the country. The results of this survey indicate that there may be some initiatives, but they occur more as a result of isolated actions, than institutionalized ones. A second aim contributes to the broader issue of this research by investigating one of Lean most central concept applied to academic and administrative services: if value is in the core of Lean proposal along with waste reduction, then what do students attribute value to in such services? In order to answer this question group interviews with undergraduates and graduate students of different programs and institutions were held. The content analysis of the interviews identified eight attributes of value: Reliability, Care, Access, Responsiveness, Information and Communication Technologies (ICT) Solutions, Communication, Customization and Invisibility. Depending on the kind of service, the value attributes emphasis changes. In addition, in search for empirical evidences of the application of Lean’s tools and principles in a university environment, an action research analysed two real processes in a large community private university located in the state of Rio Grande do Sul, Brazil. The first process concerns the service provided to students with difficult to access to Wi-Fi at the University. The second process refers to adjustments made in the student’s registration due to the cancellation of courses after online registration. In the practical application through Kaizen seminars and an analysis of what happened before, during and after these seminars, it became clear that Lean applies and is suitable to the university context, as it has already been indicated by research conducted in academic institutions abroad. However, the action research also revealed that, if there is no specific effort management and a favorable Lean culture promotion, the mere toolbox application will not guarantee their survival in the institution. This fact is also confirmed by the literature which investigates the effectiveness of Lean in organizations. This work aims to contribute to the discussion of Lean Service, an area still in need of further research, and Lean applied to higher education services, as there is no evidences of previous research on this topic conducted in Brazil. In addition to that, it hopes to contribute to the understanding of the Lean concepts and techniques by the university environment as a way to make the academic and administrative processes more efficient and the value proposition closer to what the student expects and values.

京都大学 / 0048 / 新制・課程博士 / 博士(地球環境学) / 甲第22102号 / 地環博第188号 / 新制||地環||37(附属図書館) / 京都大学大学院地球環境学舎地球環境学専攻 / (主査)准教授 SINGER JANE, 教授 佐野 亘, 講師 BAARS ROGER CLOUD / 学位規則第4条第1項該当 / Doctor of Global Environmental Studies / Kyoto University / DFAM

M. Tech. (Department of Information Communication Technology, Faculty of Applied and Computer Sciences), Vaal University of Technology. / The influence of Information and Communication Technology (ICT) in the education system has encouraged both students and educators to become more and more computer literate. With the increased use of portable devices (tablets, PDAs, Smartphones, iPads etc.), mobile learning (m-learning) has gained popularity as it is believed to be an effective and efficient tool for content presentation and knowledge acquisition in education sector. The realisation of the benefits depends on the effective adoption of m-learning technology. The superseding purpose of this study was to investigate the adoption of mobile learning at a University of Technology (UoT) in South Africa. A quantitative study was carried out at an UoT in South Africa, with respect to mobile learning perceptions; 64 valid questionnaires were received from the participants. The proposed research framework/model derived from Extended Technology Acceptance Model (ETAM) and Technology Acceptance Model 3 (TAM3) was used. The Statistical Package for the Social Sciences (SPSS), version 25.0. was used for analysing data. The findings revealed that perceived usefulness of mobile learning, attitude toward mobile learning, service and system quality as well as perceived ease of use are significant predictors of intention to use mobile learning application. Perceived mobility on mobile learning strongly influences perceived usefulness more than perceived ease of use of mobile learning application. The study concluded that it is necessary to measure perception of potential users using the variables in the model proposed before adoption of mobile learning application to ascertain an effective adoption of the technology in education.

The purpose of this study is to investigate the motivations for international academic alliance development, the configuration of alliance networks and their sustained management in Business Schools within the European Higher Education Area (EHEA). A purposive sample of Higher Education Institutions (HEIs) engaged with international alliance activities was selected from seven Business Schools within the target markets of France, Germany and Scotland. In order to investigate issues inherent within international alliance development this sample provided access to academic and administrative elites competent to discuss their alliance portfolios, from a strategic perspective, through semi-structured interview conducted in their home institutions. A key feature of the research was that, in the interest of minimising the potential for superficial or pre-conceived conclusions to be drawn, interviews with participants from two respondent institutions were positioned outside the researcher's direct ‘preferred partner' network. This insider-outsider perspective reduced potential bias through over-familiarity with solely networked institutional respondents when analysing the development, configuration and management of international academic alliances and alliance portfolios (APs).The study identifies three key findings on the basis of the analysis of institutional alliance activity. Firstly, that HEIs, operating within an appropriate regulatory environment can utilise both exploitation and exploration alliance strategies simultaneously to extend their resource base. The two strategies can be mutually reinforcing, and are not contradictory in tertiary education. Secondly, the analysis indicates that the extent to which resource extension may be achieved is reflected in the alliance strategy employed as HEIs internationalise. The movement from exploitation to exploration alliance strategy signifies a fundamental change in strategic intent and direction of the Business School, so new internationalisation strategy definitions are proposed for tertiary education. Thirdly, alliance management capability has the potential to develop, within complex partnership scenarios, as an institutional core competence, providing the potential for sustainable competitive advantage. On the basis of this analysis tools are developed which can assist in the strategic decision-making process for further evolution of alliance networks within institutional internationalisation strategies. The resultant application of these strategic tools allows for Business Schools to determine the characteristics of appropriate alliance partners to fill the gaps identified within their alliance network or portfolio.

PhD. (Department of Business Administration, Faculty of Management Sciences), Vaal University of Technology. / Entrepreneurial intention (EI) is considered as an element used by researchers to measure the propensity of individuals to become entrepreneurs. Higher education institutions (HEIs) have been utilised globally by governments as mechanisms to increase the EIs of students by establishing entrepreneurship as an academic discipline and instituting entrepreneurship programmes at all educational levels. However, in South Africa, the Global Entrepreneurship Monitor (GEM) reports a decline in EIs in the last decade of the population aged 18-64 years. The current study investigated the influence of the entrepreneurship education (EE) at one selected Technical and Vocational Education and Training (TVET) college and a University of Technology (UOT) located in the Gauteng Province, South Africa through a comparative analysis. The Theory of Planned Behaviour (TPB) and the Theory of Reasoned Action (TRA) were used as theories to underpin the study. In addition, Self-efficacy (SE), Need to Achieve (NA) and Instrumental Readiness (IR) were included as constructs to examine further variables for EIs. The study adopted a survey design and followed a quantitative research approach in determining the relationship between the identified variables. A self-administered survey questionnaire was used to gather the data from the sampled students at the selected HEIs. The total number of usable questionnaires was 390 from the TVET college and 362 from the UOT, giving a total of 752 responses. The empirical analysis was performed by means of the descriptive statistics, exploratory factor analysis (EFA), Pearson correlations, and regression analysis. The descriptive analysis procedure was utilised to examine the demographic profile of the respondents as well as the perceptions of the respondents towards the research constructs of the study. The EFA procedure confirmed that all measurement scales applied in the study were unidimensional. The Pearson correlation analysis was used to examine the linear association between the constructs while the regression analysis was used to test the hypotheses. The results of the hypotheses tests revealed that EE was statistically significant in predicting the EI of the students from both the TVET college and UOT. The tests further revealed that EE was also statistically significant in predicting the Attitude towards Behaviour (ATB), Subjective Norm (SN), Perceived Behavioural Control (PBC), SE, NA and IR of the students from both HEIs in a similar manner. However, PBC, SE, and NA were found to be statistically insignificant for the TVET college students while for the UOT students only SN, NA and IR were statistically insignificant. The study concludes that EE is an important tool that can be used to enhance the EI of the students at both types of HEIs. It further draws the conclusion that students from the TVET college are more dependent on external factors such as the support of their families and friends as well as the availability of resources to start thinking of starting their own business, whereas those from the UOT are more reliant on internal motivation. Based on the results, the study recommends that subjects in the curriculum in HEIs should have a learning unit dedicated to stimulating entrepreneurship amongst students. Such an approach might inspire students to venture into entrepreneurship.

MCom (Business Information Systems) / Department of Business Information Systems / The aim of this research study is to propose an e-learning framework to deliver a guideline for the adoption of e-learning considering all major determinants such as technical, operational, organisational, cultural and socio-economical domains, in the setting of rural-based higher educational institutions. E-learning is a process which has arisen from ICT advancement, and it is coordinated together with the education programs at many universities. In South African tertiary institutions, the adoption rate for e-learning is higher in urban-based higher education institutions and colleges and lower in rural-based higher education institutions. Even though with the supposed capacity that e-learning provides, the bigger part of the e-learning approach in rural-based higher education institutions does not achieve their potential. This study focuses on identifying factors which impact the adoption of e-learning at rural-based, higher education institutions and its challenges. A case study approach is undertaken, using mixed methods for collection of data from the respondents based on e-learning adoption at student, educator and institutional level. The study identified the factors which influence the adoption of e-learning in rural-based HEIs. Eventually, the researcher proposed an e-learning framework which contributes to the e-learning adoption in rural-based HEIs, by establishing a guide for these institutions for enhanced planning, development and implementation tool for e-learning adoption using the Unified Theory of Acceptance and Use of Technology Model. The study identified that the e-learning usage and perception was lower in rural-based HEIs as compared to urban-based HEIs, and performance expectancy, effort expectancy, social influence and facilitating conditions are all major factors which influence the adoption of e-learning. / NRF

Today, the role of higher education institutions (HEIs) is education, research, and to contribute to society. The requirement of contributing to society especially requires that the institutions contribute to sustainable development. It is therefore relevant to analyse how HEIs can address and contribute to sustainability and sustainable development. The purpose of this thesis is twofold. Firstly, it aims to analyse the impact that HEIs have on sustainable development by identifying and mapping indicators of impact. Secondly, it aims to illustrate with the empirical case of a technological university in Sweden - the studied technological university is KTH Royal Institute of Technology. The study was conducted as an exploratory single-case study. The study's data consists of qualitative interview data as well as quantitative secondary data. The secondary data was collected from a variety of sources at KTH, including its development plan, objective plans, vision, business plans, annual reports, progress reports on objectives, and follow-up reports. The qualitative data was collected through 11 semi-structured, open-ended interviews with faculty and employees at KTH. The study finds that HEIs - through various sustainability actions in their activities education, research, and collaboration and outreach - can achieve impacts such as pro-environmental behaviour and sustainable development. These measures related to all three pillars of sustainability. The HEIs' impact can be identified through indicators such as number of courses on sustainability and sustainable development and share (%) of the total external funding for research that supports research in the sustainability field. As for KTH specifically, the study shows that KTH is able to impact the areas of environmental, social, and economic sustainability and that the impact can be direct, indirect, short-term, long-term, intended, and positive. / Idag innefattar uppdraget för lärosäten för högre utbildning forskning, utbildning och att bidra till samhället. Uppdraget att bidra till samhället kräver specifikt att lärosätena bidrar till hållbar utveckling. Det är därför relevant att analysera hur lärosäten för högre utbildning kan hantera och bidra till hållbarhet och hållbar utveckling. Denna avhandling har två syften. För det första syftar avhandlingen analysera lärosätenas påverkan på hållbar utveckling genom att identifiera och kartlägga indikatorer på effekt. För det andra syftar avhandlingen exemplifiera och illustrera det första syftet med ett empiriskt fall av ett tekniskt universitet - det studerade universitetet är Kungliga Tekniska Högskolan. Studien genomfördes som en utforskande fallstudie där ett fall studerades. Studiens data består av både kvalitativ intervjudata och av kvalitativ och kvantitativ sekundärdata. Datat samlades in från två olika beviskällor - dokumentation och intervjuer. När det gäller dokumentationen samlades data och information in från en mängd olika dokument från KTH, inklusive dess utvecklingsplan, målplaner, vision, affärsplaner, årsrapporter, lägesrapporter och uppföljningsrapporter. Gällande intervjuerna genomfördes 11 halvstrukturerade intervjuer med öppna frågor. Intervjupersonerna bestod av lärare och anställda från olika kontor och avdelningar vid KTH. Studien visar att lärosäten för högre utbildning, genom olika hållbarhetsåtgärder i sin verksamhet kring utbildning, forskning och samarbete, kan uppnå effekter såsom miljövänligt beteende och hållbara livsstilar, minskning av koldioxidpåverkan, ekonomisk tillväxt, jobbskapande, kunskapsutbyte och ekonomiska och sociala fördelar. Tillsammans täcker dessa effekter alla tre typer av hållbarhet, vilket i sin tur innebär att lärosäten kan bidra till en hållbar utveckling i samhället. Lärosätenas påverkan kan identifieras genom indikatorer såsom antal kurser om hållbarhet och hållbar utveckling och andelen (%) av den totala externa forskningsfinansieringen som stödjer forskning inom hållbarhetsområdet. När det gäller KTH specifikt visar studien att KTH kan påverka områdena miljömässig, social och ekonomisk hållbarhet samt att effekterna kan vara direkta, indirekta, kortsiktiga, långsiktiga, avsedda och positiva.