São descritas alterações macroscópicas e microscópicas em cascos de suínos em fase de creche, intoxicados por selênio. Os suínos apresentaram poliomielomalácia simétrica focal e lesões de casco, que inicialmente eram caracterizados por uma linha avermelhada na borda coronária que evoluiu nos suínos sobreviventes aos surtos, para desprendimento dos cascos. Os sinais clínicos iniciaram após seis dias (surto 1) e 30 horas (surto 2) da introdução da ração com alto teor de selênio. O surgimento dos sinais foi abrupto, caracterizado por andar cambaleante, com evolução para paralisia dos membros pélvicos e posteriormente tetraparesia. Durante a necropsia, nove suínos apresentaram lesões nos cascos, que variavam desde uma linha distal da borda coronária, nos casos iniciais, até uma linha enegrecida próxima a ponta dos cascos, nos suínos que sobreviveram. Microscopicamente, os achados variavam de leve desprendimento do epitélio laminar da derme, em casos iniciais, até ulceração do epitélio e infiltrado inflamatório acentuado, composto por neutrófilos íntegros e degenerados e alguns linfócitos, além de hemorragia, material vegetal aderido a superfície e miríades bacterianas, em casos avançados. Em amostras de ração, detectou-se 3,38 ppm (surto 1) e 154 ppm de selênio (surto 2) e em amostras de fígado foram encontradas dosagens superiores a 3,34 ppm (variando de 3,34 até 10 ppm). No surto 2, após 44 dias da retirada da ração, foi realizada eutanásia de seis suínos para monitoramento de níveis hepáticos de selênio (dois suínos controles e quatro sobreviventes ao surto) e todos apresentavam níveis normais de selênio no fígado e na musculatura esquelética. / Are described macroscopic and microscopic alterations on the hoofs of the pigs that was in postweaning period, poisoned by selenium. The pigs had focal symmetrical poliomielomalcia and lesions on the hoof, which were initially characterized by a reddish line on the coronary band that evolved in the survivors pigs of the outbreaks for detachment from hooves. Clinical signs were observed six days (outbreak 1) and 30 h (outbreak 2) after the introduction of feed with high concentrations of selenium. The appearance of the signs was suddenly, characterized by incoordination, progressing to paralysis of the hind limbs and later tetraparesis. During the necropsy, nine swine with lesions on the hoof, which varied from a line distal of coronary band, in early cases, until next blackened tip line on the hooves, in the pigs that survived. Microscopic findings varying from mild detachment of the laminar epithelium with the dermis, in early cases, with ulceration of the epithelium and a prominent inflammatory infiltrate, composed of intact and degenerate neutrophils and some lymphocytes, and hemorrhage, fibrous material adhered to the surface and bacterial myriads. In samples of feed, was detected 3.38 ppm (outbreak 1) and 154 ppm (outbreak 2), and liver samples were found at dosages higher than 3.34 ppm (range from 3.34 to 10 ppm). In outbreak 2, 44 days after the removal of the diet, was performed the euthanasia of six pigs to monitor levels of selenium liver (two controls and four surviving pigs to the outbreak) and all had normal levels of selenium in the liver and skeletal muscles.

One of the basic conditions for achieving a positive production and meeting economic objectives in cattle breeding is their high and regular reproductive performance. Amongst the most significant factors influencing cattle fertility is the health state of heifers. To breed cattle successfully, it is essential to ensure that their feet are in a good condition, in particular hoofs. Diseased feet lead to the reduction of cattle performance and affect their welfare which results in a negative impact on cattle fertility. This thesis is concerned with the influence of cattle lameness on reproductive indicators of cows. For the purpose of the research, a group of cows from ZD Pluhuv Zdar including 843 dairy cows of the Holstein breed and Czech Simmental breed was studied. Equally, all cows originated from two different types of stabling. The following information were checked about each cow: the identification number, stabling number, breed, age, date of calving, order of lactation, performance, interim period, service period, insemination interval, insemination index and any relevant hoof problems. The impact of hoof problems on reproductive indicators that depended on the order of lactation and breed were analysed in the program Statistica using two-factor anova. It was observed that there existed a significant influence of hoof disease on each reproduction indicator. Dairy cows on the 3rd and higher level of lactation showed an evident difference in the length of the interim period. It was found that healthy dairy cows without any hoof disease had on average 385 day long interim period, whereas dairy cows with hoof problems had 398 day long interim period. It is apparent that the interim period was lengthened by 13 days in dairy cows with lameness. In addition, the values for service period and insemination index increased in the group with cattle lameness (by 17 days and the value of 3.17). In the case of insemination interval values, the difference between healthy and diseased cows was the least apparent. Furthermore, it was proven that the combination of infectious and non-infectious diseases have the greatest impact on reproduction indicators that seem to increase their value as a result. This causes a great deal of stress to an organism of an animal. When comparing reproduction indicators between breeds, it was noticeable that there was an influence on the cross breeding and how strained the Holstein breed was. The average length of interim period was 8 days longer in the Holstein breed group than Czech Simmental cattle. Furthermore, the length of the service period was 5 days longer in the Holstein cattle group. From the data, it can be concluded that any hoof disease in herds should not be neglected and stock breeders should pay increased attention to hoof problems since it could pose a risk on the whole stock breeding economics. A stock breeder should focus on the regular and careful trimming, washing and treatment of hoofs. In addition, attention should be paid to stabling and how comfortable it is for dairy cows, as well as the quality and complexity of feeding portions that are served.

Made available in DSpace on 2014-06-11T19:23:43Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-07-19Bitstream added on 2014-06-13T19:50:47Z : No. of bitstreams: 1 gravena_k_me_jabo.pdf: 7688780 bytes, checksum: efcf680032431118573d17be95a000b3 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Objetivou-se avaliar a integridade dos tecidos dérmico e epidérmico do casco colhidos pelo acesso trans-mural dorsal. Oito equinos adultos hígidos foram submetidos a duas biópsias no casco do membro torácico direito, com intervalo de 24 horas. Previamente, como controle de higidez, realizou-se exame radiográfico da porção distal do membro nas posições dorsopalmar e lateromedial. Os animais foram sedados e o tecido podal foi colhido em dois sítios, 2,5 cm distais à borda coronária. A perfuração da parede do casco foi realizada com pedra de esmerilar de óxido de alumínio de 4,8 mm de diâmetro, acoplada à micro retífica. Ao atingir o extrato médio, a perfuração foi mais lenta até detectar-se o amolecimento da parede mediante pressão aplicada com uma pinça hemostática Halsted, deixando-se um milímetro de extrato médio. Obteve-se então uma superfície lisa com aproximadamente um centímetro de diâmetro. Cortes laterais profundos das lâminas até alcançar a falange distal foram realizados com uso de lâmina de bisturi n° 11. Post eriormente, a amostra de tecido laminar foi removida com o auxilio de um esculpidor Frahm. O fragmento de tecido podal obtido apresentava a forma cubóide com a base medindo aproximadamente cinco milímetros e os lados sete milímetros. A técnica de biópsia desenvolvida neste trabalho permitiu a obtenção de amostras de tecidos laminares, os quais permitiram a realização de análises histológicas e de microscopia eletrônica de transmissão, que revelou integridade das estruturas e ultra-estruturas analisadas / The purpose of this study was to evaluate the integrity of dermal and epidermal tissues collected by dorsal trans-mural access. Eight healthy horses were submitted to two biopsies of the right hoof wall within 24 hours interval. To ensure hoof integrity, radiographic evaluation of dorsopalmar and lateromedial positions was performed. After sedation, laminar tissue was collected at five centimeters distal to the coronary band. The hoof wall was perforated using a 4.8 mm diameter aluminum oxide drill connected to a drilling machine. The perforation was performed slowly in the stratum medium, leaving 1 mm of stratum medium remained, as determined by evaluation of movement in response to pressure applied with a Halstead forceps. A 1 cm diameter flat surface was obtained. Laminar deep incisions until reaching the distal phalanx were performed with a scapel blade and the laminar tissue was removed by use of a Frahm scaler. The samples collected by this biopsy technique showed a cuboidal shape with the base measuring approximately five millimeters by seven millimeters. The biopsy technique developed in this work resulted in laminar tissue samples which, due to their quality, allowed the histological analysis and transmission electron microscopy, showing the integrity of the analysed structures and ultra-structures of hoof laminae

São descritas alterações macroscópicas e microscópicas em cascos de suínos em fase de creche, intoxicados por selênio. Os suínos apresentaram poliomielomalácia simétrica focal e lesões de casco, que inicialmente eram caracterizados por uma linha avermelhada na borda coronária que evoluiu nos suínos sobreviventes aos surtos, para desprendimento dos cascos. Os sinais clínicos iniciaram após seis dias (surto 1) e 30 horas (surto 2) da introdução da ração com alto teor de selênio. O surgimento dos sinais foi abrupto, caracterizado por andar cambaleante, com evolução para paralisia dos membros pélvicos e posteriormente tetraparesia. Durante a necropsia, nove suínos apresentaram lesões nos cascos, que variavam desde uma linha distal da borda coronária, nos casos iniciais, até uma linha enegrecida próxima a ponta dos cascos, nos suínos que sobreviveram. Microscopicamente, os achados variavam de leve desprendimento do epitélio laminar da derme, em casos iniciais, até ulceração do epitélio e infiltrado inflamatório acentuado, composto por neutrófilos íntegros e degenerados e alguns linfócitos, além de hemorragia, material vegetal aderido a superfície e miríades bacterianas, em casos avançados. Em amostras de ração, detectou-se 3,38 ppm (surto 1) e 154 ppm de selênio (surto 2) e em amostras de fígado foram encontradas dosagens superiores a 3,34 ppm (variando de 3,34 até 10 ppm). No surto 2, após 44 dias da retirada da ração, foi realizada eutanásia de seis suínos para monitoramento de níveis hepáticos de selênio (dois suínos controles e quatro sobreviventes ao surto) e todos apresentavam níveis normais de selênio no fígado e na musculatura esquelética. / Are described macroscopic and microscopic alterations on the hoofs of the pigs that was in postweaning period, poisoned by selenium. The pigs had focal symmetrical poliomielomalcia and lesions on the hoof, which were initially characterized by a reddish line on the coronary band that evolved in the survivors pigs of the outbreaks for detachment from hooves. Clinical signs were observed six days (outbreak 1) and 30 h (outbreak 2) after the introduction of feed with high concentrations of selenium. The appearance of the signs was suddenly, characterized by incoordination, progressing to paralysis of the hind limbs and later tetraparesis. During the necropsy, nine swine with lesions on the hoof, which varied from a line distal of coronary band, in early cases, until next blackened tip line on the hooves, in the pigs that survived. Microscopic findings varying from mild detachment of the laminar epithelium with the dermis, in early cases, with ulceration of the epithelium and a prominent inflammatory infiltrate, composed of intact and degenerate neutrophils and some lymphocytes, and hemorrhage, fibrous material adhered to the surface and bacterial myriads. In samples of feed, was detected 3.38 ppm (outbreak 1) and 154 ppm (outbreak 2), and liver samples were found at dosages higher than 3.34 ppm (range from 3.34 to 10 ppm). In outbreak 2, 44 days after the removal of the diet, was performed the euthanasia of six pigs to monitor levels of selenium liver (two controls and four surviving pigs to the outbreak) and all had normal levels of selenium in the liver and skeletal muscles.

São descritas alterações macroscópicas e microscópicas em cascos de suínos em fase de creche, intoxicados por selênio. Os suínos apresentaram poliomielomalácia simétrica focal e lesões de casco, que inicialmente eram caracterizados por uma linha avermelhada na borda coronária que evoluiu nos suínos sobreviventes aos surtos, para desprendimento dos cascos. Os sinais clínicos iniciaram após seis dias (surto 1) e 30 horas (surto 2) da introdução da ração com alto teor de selênio. O surgimento dos sinais foi abrupto, caracterizado por andar cambaleante, com evolução para paralisia dos membros pélvicos e posteriormente tetraparesia. Durante a necropsia, nove suínos apresentaram lesões nos cascos, que variavam desde uma linha distal da borda coronária, nos casos iniciais, até uma linha enegrecida próxima a ponta dos cascos, nos suínos que sobreviveram. Microscopicamente, os achados variavam de leve desprendimento do epitélio laminar da derme, em casos iniciais, até ulceração do epitélio e infiltrado inflamatório acentuado, composto por neutrófilos íntegros e degenerados e alguns linfócitos, além de hemorragia, material vegetal aderido a superfície e miríades bacterianas, em casos avançados. Em amostras de ração, detectou-se 3,38 ppm (surto 1) e 154 ppm de selênio (surto 2) e em amostras de fígado foram encontradas dosagens superiores a 3,34 ppm (variando de 3,34 até 10 ppm). No surto 2, após 44 dias da retirada da ração, foi realizada eutanásia de seis suínos para monitoramento de níveis hepáticos de selênio (dois suínos controles e quatro sobreviventes ao surto) e todos apresentavam níveis normais de selênio no fígado e na musculatura esquelética. / Are described macroscopic and microscopic alterations on the hoofs of the pigs that was in postweaning period, poisoned by selenium. The pigs had focal symmetrical poliomielomalcia and lesions on the hoof, which were initially characterized by a reddish line on the coronary band that evolved in the survivors pigs of the outbreaks for detachment from hooves. Clinical signs were observed six days (outbreak 1) and 30 h (outbreak 2) after the introduction of feed with high concentrations of selenium. The appearance of the signs was suddenly, characterized by incoordination, progressing to paralysis of the hind limbs and later tetraparesis. During the necropsy, nine swine with lesions on the hoof, which varied from a line distal of coronary band, in early cases, until next blackened tip line on the hooves, in the pigs that survived. Microscopic findings varying from mild detachment of the laminar epithelium with the dermis, in early cases, with ulceration of the epithelium and a prominent inflammatory infiltrate, composed of intact and degenerate neutrophils and some lymphocytes, and hemorrhage, fibrous material adhered to the surface and bacterial myriads. In samples of feed, was detected 3.38 ppm (outbreak 1) and 154 ppm (outbreak 2), and liver samples were found at dosages higher than 3.34 ppm (range from 3.34 to 10 ppm). In outbreak 2, 44 days after the removal of the diet, was performed the euthanasia of six pigs to monitor levels of selenium liver (two controls and four surviving pigs to the outbreak) and all had normal levels of selenium in the liver and skeletal muscles.

Orientador: José Luiz Rybarczyk Filho / Resumo: O cavalo (Equus caballus) sofreu mudanças evolutivas do Eohypus com adaptações na locomoção para andamentos em diferentes velocidades. Em semelhança a outros ungulados a porção distal dos equinos é protegido pelo casco. O casco é estrutura córnea complexa que tem relação direta à saúde destes animais, é a parte protetora estrutural e funcional do sistema locomotor do equino, e tem ação direta sobre o retorno sanguíneo dos membros ao coração. Ao apoiar o casco sobre o solo, o animal pressiona as estruturas podais que promovem a expansão medial e lateral do casco. Considerando tais alterações no formato do casco nos momentos de apoio e elevação durante a locomoção, apresenta-se um sistema físico de precisão que analisa objetivamente a deformação dos cascos durante a locomoção, estabelecendo-se uma avaliação física e matemática das mudanças do formato do casco à locomoção. Foi desenvolvida uma placa de circuito impresso para se encaixar na plataforma embarcada Arduino (shield), esse dispositivo faz o processamento dos sinais adquiridos pelos sensores fixados nos cascos, e os enviam a um computador com uma taxa de amostragem a 200 Hz. Um software escrito na linguagem de programação Python recebe os dados, exibe-os em tempo real e os armazenam em arquivos para análises. Para realizar o teste in vitro foi criado um protótipo de um casco em PVC. Os testes in vivo foram feitos em quatro animais, o quais foram conduzidos em dois tipos diferentes de solo (asfalto e grama). O resultado ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The horse (Equus caballus) underwent evolutionary changes of Eohypus with adaptati- ons in locomotion for different speeds. In similarity to other angulated distal equine is protected by the hoof. The hoof is a complex cornea structure that is directly related to the health of these animals, it is the structural and functional protective part of the equine locomotor system, and has direct action on the blood return of the limbs to the heart. By supporting the hoof on the ground, the animal presses the foot structures that promote the medial and lateral expansion of the hoof. Considering such changes in the shape of the hoof during moments of support and elevation during locomotion, a physical precision system is presented that objectively analyzes the deformation of the hooves during the locomotion, establishing a physical and mathematical evaluation of the changes of the shape of the hoof to locomotion. A printed circuit board was developed to fit the Arduino embedded platform (shield), this device processes the signals acquired by the sensors attached to the hooves and sends them to a computer with a sampling rate of 200 Hz. Software written in the Python programming language receives the data, displays it in real time, and stores it in files for analysis. For the in vitro test a prototype of a PVC hoof was created. In vivo tests were performed on four animals, which were conducted on two different types of soil (asphalt and grass). The result demonstrated and proved the op... (Complete abstract click electronic access below) / Mestre

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Submitted by Cláudia Bueno (claudiamoura18@gmail.com) on 2016-01-20T13:43:03Z No. of bitstreams: 2 Dissertação - Bruno Moraes Assis - 2015.pdf: 6677163 bytes, checksum: a2704584ebce8e9d25969d79a0fc639e (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-01-21T07:11:50Z (GMT) No. of bitstreams: 2 Dissertação - Bruno Moraes Assis - 2015.pdf: 6677163 bytes, checksum: a2704584ebce8e9d25969d79a0fc639e (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-01-21T07:11:50Z (GMT). No. of bitstreams: 2 Dissertação - Bruno Moraes Assis - 2015.pdf: 6677163 bytes, checksum: a2704584ebce8e9d25969d79a0fc639e (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-10-29 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / Despite not being a common subject of studies about buffalo, the incidence of hulls diseases has important scientific aspects as these animals, as they are breeded in adverse conditions, have different resistance for the occurrence of podais diseases when compared to cattle, especially dairy cattle. The knowledge about microstructural structures of buffalo’s hoof generated important information for understanding of the intrinsic resistance of buffaloes foot diseases. This study aimed to investigate the microstructure of adult Jafarabadi buffaloes, through histomorphometric ratings, two-dimensional microtomography, three-dimensional, nanohardness test and biochemical composition. Histomorphometric ratings revealed important features not yet investigated by other researchers, highlighting the structural behavior of epidermal papillae in different regions of corneal layer, the morphology and disposition of the horn tubules, the architecture of extratubular and intratubular keratin and even organization of melanosomes . It was observed that the average length of buds, thickness and spacing in pelvic and thoracic digit did not show statistically significant differences. However, an increase in thickness of the laminar corium papillae of the wall and spacing was observed when comparing the average of the coronary corium and wall and sole laminar corium. When compared to the findings of other researchers, this study have shown that the epidermal papillae on the hulls of these animals are presented larger than the epidermal papillae of Holstein and Gir animals, suggesting that the buffalo’s has greater keratin production and better epidermis and horny case fixing. It can be conjectured that such characteristics are associate with greater resistance to foot diseases of this animals, although additional studies are needed. Analysis of microtomography and nanohardness test showed increased medial digit of forelimbs and side-digit of hindlimbs exhibit increased horn tubules with larger diameters. But the abaxial wall of forelimbs digit showed higher values than hindlimbs digit. Even there was not significant difference between the digits analyzed, this study could clarify important aspects of the nanohardness of different regions of the corneal case of buffalo’s digits. 3D microtomography analysis revealed that the dorsal wall presents a greater hardness compared to the abaxial wall of intermediate hardness, and with the sole of the hoof, that showed the lowest hardness among the evaluated areas. It was inferred that tridimensional microtomography testing is more specific than Vickers nanohardness test for this structure. However, further research are required. Biochemical tests generated parameters about structural elements of the corneal case, which showed different concentrations in relation to the region and anatomical position of the hull. These differences are related to the digits wich recive higher load of body weight and impact. This study generated knowledge and parameters to be used in further researches on different bovine species and breeds. / As enfermidades de cascos, apesar de ser alvo de poucos estudos na espécie bubalina, apresentam aspectos científicos importantes uma vez que estes animais, mesmo criados em condições adversas, apresentam resistência diferenciada quanto à ocorrência de doenças podais, quando comparados aos bovinos, com destaque para os de aptidão leiteira. Acredita-se que o conhecimento microestrutural do casco de bubalinos gerou informações importantes para melhor entendimento da resistência podal intrínseca dos bubalinos às enfermidades podais. O presente estudo teve por finalidade pesquisar a microestrutura do estojo córneo de búfalas adultas, raça Jafarabadi, por meio de avaliações histomorfométricas, microtomografia bidimensional, tridimensional, teste de nanodureza e composição bioquímica. As avaliações histomorfométricas em bubalinos revelaram características importantes ainda não investigadas por outros pesquisadores, destacando o comportamento estrutural das papilas epidérmicas nas diferentes regiões do estojo córneo, a morfologia e disposição dos túbulos córneos, a arquitetura da queratina extratubular e intratubular e ainda organização dos melanossomas. Pode-se observar nessas avaliações que as médias de comprimento das papilas, espessura e espaçamento nos dígitos dos membros pélvicos e torácicos não apresentaram diferenças estatísticas significativas entre si. Todavia, ao comparar as médias do córion coronário, córion laminar da muralha e sola, observou-se entre as regiões do estojo córneo, um aumento da espessura das papilas do córion laminar da muralha e do espaçamento comparando-se as demais regiões. Os achados dessa pesquisa quando comparados aos achados de outros pesquisadores, demonstraram que as papilas epidérmicas nos cascos desses animais, apresentam-se maiores que as papilas epidérmicas de bovinos das raças, Holandesa e Gir, sugerindo que possuem maior capacidade de produção de queratina e melhor fixação da epiderme ao estojo córneo. Contudo, pôde-se conjecturar tais características com a maior resistência desses animais as enfermidades podais, embora haja a necessidade de estudos adicionais. Por meio das análises de microtomografia e teste de nanodureza, pode-se verificar que os dígitos mediais dos membros torácicos e os dígitos laterais dos membros pélvicos apresentaram maior quantidade de túbulos córneos com diâmetros maiores. Porém, a muralha abaxial dos dígitos dos membros torácicos apresentaram valores superiores aos dígitos dos membros pélvicos. Apesar de não ter sido observada diferença significativa entre os dígitos estudados, o presente estudo pôde esclarecer, ainda, aspectos importantes sobre a nanodureza das diferentes regiões do estojo córneo dos dígitos de bubalinos. A análise de microtomografia 3D revelou que a muralha dorsal apresenta maior dureza quando comparada com a muralha abaxial, de dureza intermediária, bem como, com a sola do casco, que apresentou menor dureza entre as regiões avaliadas. Inferiu-se assim que o teste de microtomografia tridimensional seja mais específico que o teste de nanodureza de Vickers para a estrutura considerada. No entanto, tal afirmação requer pesquisas adicionais. Os testes bioquímicos geraram parâmetros quanto aos elementos estruturais do estojo córneo, que demonstraram diferentes concentrações em relação à região e posição anatômica do casco, sendo essas diferenças associadas aos dígitos que recebem maior sobrecarga de massa corporal e impacto. O presente estudo gerou conhecimento e parâmetros a serem utilizados em outras investigações científicas, em outras espécies e raças de bovídeos.

The purpose of this study is to determine whether the Data Envelopment Analysis (DEA) can be applied to Chief Executive Officer (CEO) remuneration of companies listed on the Johannesburg Stock Exchange (JSE) by defining inputs in terms of remuneration factors and outputs in terms of business factors in order to establish a benchmark for CEO remuneration. An exploratory study is conducted, using cross-sectional data from a secondary source. The sample consists of 221 companies listed on the JSE that disclosed their financial and non-financial information during 2010. The DEA was performed to estimate the relative technical efficiency of CEOs to convert their remuneration into company performance indicators. Base Pay, Perquisites and Pension, Annual Bonus Plans and Long-term Incentives were used as the inputs to the DEA model and company performance and size, measured by Return on Equity (ROE) and Total Assets respectively, were used as the outputs to the model. The empirical results prove that the DEA can be successfully applied as a benchmarking model for CEO remuneration that incorporates multiple inputs and outputs and establishes benchmarks and potential improvements for overpaid, inefficient CEOs. The CEOs from 80 of the 221 companies included in the sample emerged as the benchmark CEOs and formed the efficiency frontier against which inefficient CEOs were compared in order to determine the potential improvements for these CEOs. From a research perspective, this study contributes to the advancement of CEO remuneration research by introducing an alternative model by which CEO remuneration can be analysed. Future studies can analyse CEO remuneration by using other variables or time series data in the DEA model or combine the DEA with other methods like the regression analysis to perform more comprehensive investigations. From a practical perspective, the DEA can be used to establish a benchmark for CEO remuneration. Remuneration committees can use the results of the DEA as a guide to determine acceptable remuneration levels and decrease the pay gap between CEOs and the average worker. The originality of this study lies in the fact that it is the first South African study that used the DEA instead of the regression analysis to analyse CEO remuneration of companies listed on the JSE. This study also disaggregated Total CEO Remuneration into Base Pay, Perquisites and Pension, Annual Bonus Plans and Long-term Incentives to provide more accurate benchmark information. In addition, this is the first study that established benchmark CEO remuneration levels and suggested improvements to the remuneration package structure of overpaid, under-performing CEOs of companies listed on the JSE. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013.

The purpose of this study is to determine whether the Data Envelopment Analysis (DEA) can be applied to Chief Executive Officer (CEO) remuneration of companies listed on the Johannesburg Stock Exchange (JSE) by defining inputs in terms of remuneration factors and outputs in terms of business factors in order to establish a benchmark for CEO remuneration. An exploratory study is conducted, using cross-sectional data from a secondary source. The sample consists of 221 companies listed on the JSE that disclosed their financial and non-financial information during 2010. The DEA was performed to estimate the relative technical efficiency of CEOs to convert their remuneration into company performance indicators. Base Pay, Perquisites and Pension, Annual Bonus Plans and Long-term Incentives were used as the inputs to the DEA model and company performance and size, measured by Return on Equity (ROE) and Total Assets respectively, were used as the outputs to the model. The empirical results prove that the DEA can be successfully applied as a benchmarking model for CEO remuneration that incorporates multiple inputs and outputs and establishes benchmarks and potential improvements for overpaid, inefficient CEOs. The CEOs from 80 of the 221 companies included in the sample emerged as the benchmark CEOs and formed the efficiency frontier against which inefficient CEOs were compared in order to determine the potential improvements for these CEOs. From a research perspective, this study contributes to the advancement of CEO remuneration research by introducing an alternative model by which CEO remuneration can be analysed. Future studies can analyse CEO remuneration by using other variables or time series data in the DEA model or combine the DEA with other methods like the regression analysis to perform more comprehensive investigations. From a practical perspective, the DEA can be used to establish a benchmark for CEO remuneration. Remuneration committees can use the results of the DEA as a guide to determine acceptable remuneration levels and decrease the pay gap between CEOs and the average worker. The originality of this study lies in the fact that it is the first South African study that used the DEA instead of the regression analysis to analyse CEO remuneration of companies listed on the JSE. This study also disaggregated Total CEO Remuneration into Base Pay, Perquisites and Pension, Annual Bonus Plans and Long-term Incentives to provide more accurate benchmark information. In addition, this is the first study that established benchmark CEO remuneration levels and suggested improvements to the remuneration package structure of overpaid, under-performing CEOs of companies listed on the JSE. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013.