在全球化、自由化的浪潮及科技變革的引領下，帶給企業競爭優勢之資源，不再侷限於有形資產，更須仰賴無形資產(智慧資本)的有效管理與運用。王耀興(2002)分析我國銀行業經營績效不彰原因，顯示我國銀行業亟須透過智慧資本衡量指標之建置與管理，以改善經營績效。一般認為外國銀行較具智慧資本管理經驗，故本研究以某外國銀行之在台分行為研究對象，分析該行之重要智慧資本衡量指標，以供我國銀行業參考，主要探討之問題包括： (一)辨認銀行業智慧資本具重要性之衡量指標為何？ (二)辨認銀行業智慧資本具重要性之衡量指標是否因業務性質互異而不同？ 此外，並發展銀行業智慧資本衡量指標先導性問卷，以供後續研究者大量施測問卷之參考；另針對王耀興(2002)之分析，嘗試提出以策略為核心之組織績效衡量架構。 本研究除建立銀行業智慧資本衡量指標先導性問卷外，有關結論如下： (一)銀行受訪者認為重要之智慧資本衡量指標計34項，其中組織資本佔16項為最高，其次為人力資本及顧客資本各9項。訪問結果顯示組織資本在銀行業之重要性，惟有提升作業效率，才能增加客戶滿意度。 (二)由於業務性質不同，銀行兩部門受訪者對於若干智慧資本衡量指標重要性之認知，有相當之差異性，並多見於衡量人力資本之指標。 (三)銀行業務性質特殊，建議本國銀行多重視人力資本之經營團隊領導力、徵募與訓練計畫完整性及員工績效表現等指標，組織資本之組織架構調整性、組織體系具風險控管能力及整合性風險管理等指標，以及顧客資本之產品獲利率及目標客戶群貢獻度等指標。 關鍵字：智慧資本、衡量指標、策略 / Under the wave of globalization, deregulation and rapid change in information technology, the sources of competitive advantages of an organization rely heavily on the management of its intangible assets (intellectual capital). The operating performance of domestic banks in Taiwan has been slow. Analysis shows that consideration for the measurement and management of intellectual capital could be helpful. Based on interviews with officers from a foreign bank’s branch office located in Taipei, the main research questions explored in this thesis are as follows: 1. What are the important intellectual capital indicators to a bank? 2. Will the nature of the business influence cognition of the importance of intellectual capital indicators? In addition, built on measures reviewed from the literature and interviews with practitioners, this research develops a preliminary questionnaire that provides an initial basis for further research. The primary findings of this research are shown as follows: (1) There are 34 important indicators, including 16 indicators for organizational capital, 9 indicators for human capital and customer capital respectively. The results show that organizational capital is extremely important to the bank interviewed. An enhanced organization capital can improve efficiency and better serve its customers. (2) Differences in the nature of banking business influence the cognition of importance of indicators. The essential differences are found mostly in human capital. (3) It is suggested that emphases on indicators such as management team leadership, recruiting and training program, employees’ performance, adjustability in organizational structure, risk management, product profitability and profitability for target customers could be considered for domestic banks as a starting point to improve their performance. Key words: banking industry, intellectual capital, indicators, strategy.

Indicators are still at the heart of the debate on ‘sustainable development’ (SD), whatever the level or stance taken. However, initiatives of ‘indicators for sustainable development’ (ISD) cannot be related to a well-defined object. Facing this heterogeneity, an analysis of the uses and impacts of ISD in decision- and policy-making situations appears to be a necessity. Consequently, the present thesis focalises on the discussion and analysis of the characteristics of ISD-initiatives that are influencing the usability of ISD in decision situations? At a secondary level, the thesis identifies of a key which allows to read and analyse these characteristics, i.e. the usability-profile of ISD-processes, with respect to the configuration of the decision situation. A discussion of the mechanics of decision-making processes and the handling of information within these, identifies that the utilisation of assessments in policy-making can be apprehended with three different characteristics: legitimacy, credibility and salience (L,C,S). Applied to the context of ISD, legitimacy refers to the perception of the policy-actors of the procedural fairness, credibility to the perception of the scientific soundness and salience to the perception of stakeholder- and policy-relevance. A discussion of alternative and existing utilisation-analyses of ISD shows that the L,C,S-framework has sufficient depth and width to figure as a potential, overarching framework of ISD-characteristics. Simultaneously, the confrontation of the L,C,S-framework with the issue domain of SD, as well as a translation of L,C,S on the level of ISD-initiatives, shows that a secondary level of analysis is necessary. The linkages between an L,C,S-based analysis of the usability-profiles of ISD, the principles of SD and the policy making processes can be identified to be best discussed at the level of the institutionalisation of ISD, i.e. the ‘institutional embeddedness’ of ‘soft’ information-processes for SD-management into public decision-making culture. ISD can be identified as ‘boundary organisations’, i.e. objects which are set to facilitate the interactions between different existing actor arenas which have different cultures of understanding, constructing, organising and digesting information. We propose thus to add to the analysis of the usability of ISD, a second, institutional axis which allows to situate the mechanics of L,C,S between actor arenas, and allows to conceive a ‘usability-profile’ for ISD-initiatives. The institutional reading of ISD-initiatives is than developed further. In order to enhance their usability, ISD-processes need to be governed and steered: their usability can be managed and co-constructed through the lenses of the three usability-characteristics. Simultaneously, ISD are themselves acknowledged as being part of the government- and governance-instruments of the SD-domain. By translating information between actor-arenas, ISD foster a ‘governance-enhancing’ function, which in the end renders ISD as being part of the steering (or governance) instruments of SD. As a consequence, the enhancement or even management of the usability of ISD will distil down to ‘steer the steering’. Such a double-bound governance function can be addressed as ‘reflexive governance’, i.e. the governance of the governance instrument.

<p>Ett styrverktyg som används flitigt i dagens företag är målstyrning. Syftet med denna uppsats är att undersöka processens utformning när övergripande mål bryts ner till försäljningsmål och dess påverkan på medarbetarnas motivation. Med utgångspunkt i Latham och Lockes målsättningsteori påvisas hur målens utformning inverkar på medarbetarnas motivation. Angreppssättet för studien var kvalitativa intervjuer. I uppsatsens slutsatser konstateras att målen utformas centralt i det företag som studien utförts på. Vidare har budgetprocessen en central roll i nedbrytningsprocessen och viss förhandling om målen sker mellan olika nivåer i företaget. Medarbetarna upplever att målen har inverkan på deras motivation. Den positiva påverkan kan härledas från målens tydlighet, kontinuerlig uppföljning, viss delaktighet och tillgången till stöd. Studien har dock visat att alla mål inte upplevs motiverande. Den svaga motivationen inför vissa mål kan kopplas samman med att den rådande målstyrningen gör det svårt att sätta mål med hänsyn till varje enskild individs förutsättningar. Dessutom är möjligheten att påverka målen endast marginell på lägre nivåer. Vidare upplevs vissa mål orimliga vilket väcker känslor som irritation och uppgivenhet.</p>

<p>Semi-natural grasslands, which are a declining and fragmented habitat in Europe, contain a high biodiversity, and are therefore of interest to conservation. This thesis examines how plant diversity is influenced by the landscape context, and how plant and fungal diversity can be targeted by practical conservation using indicator species and congruence between species groups. Reproduction and recruitment of the dioecious herb <i>Antennaria dioica </i>was also investigated, providing a case study on how fragmentation and habitat degradation may affect grassland plants.</p><p>Grassland size and heterogeneity were of greater importance for plant diversity in semi-natural grassland, than present or historical connectivity to other grasslands, or landscape characteristics. Larger grasslands were more heterogeneous than smaller grasslands, being the likely reason for the species-area relationship.</p><p>A detailed study on <i>A. dioica </i>discovered that sexual reproduction and recruitment may be hampered due to skewed sex-ratios. Sex-ratios were more skewed in small populations, suggesting that dioecious plants are likely to be particularly sensitive to reduced grassland size and fragmentation.</p><p>A study on indicators of plant species richness, used in a recent survey of remaining semi-natural grasslands in Sweden, revealed several problems. A high percentage of all indicator species were missed by the survey, removing an otherwise significant correlation between indicator species and plant species richness. Also, a null model showed that the chosen indicator species did not perform significantly better than species chosen at random from the available species pool, questioning the selection of the indicators in the survey. Diversity patterns of the threatened fungal genus <i>Hygrocybe</i> were not congruent with plant species richness or composition. Plants are thus a poor surrogate group for Hygrocybe fungi, and probably also for other grassland fungi. Implications from this thesis are that conservation of semi-natural grasslands should target several species groups, and that an appropriate scale for plant conservation may be local rather than regional.</p>

Pagrindinis šio bakalaurinio darbo tikslas – išsiaiškinti kaip ekonominės situacijos pokyčiai šalyje turi įtakos įmonių bankrotų skaičiaus svyravimams. Darbo uždaviniai: išsiaiškinti kokia yra įmonių bankroto situacija Lietuvoje, nustatyti kokie ekonominiai rodikliai turi didžiausią įtaką įmonių bankroto skaičiaus svyravimui, suskaičiuoti kokią įtaką įmonių bankrotui turi reikšmingiausi ekonominiai rodikliai, pateikti pastabas, rekomendacijas ir pasiūlymus problemai spręsti. Atliekant tyrimą buvo naudojami du metodai: horizontalios analizės metodas ir tiesinės regresijos metodas. Analizuojant lyginami ekonominiai rodikliai laiko perspektyvoje. Regresinės analizės metu įvertinama, kurie ir kaip ekonominiai rodikliai labiausiai turi įtakos įmonių bankroto skaičiaus svyravimams. Atlikus tyrimą nustatyta, kad reikšmingiausi laikotarpiai Lietuvai tiriamuoju laikotarpiu yra 1999 metų pabaiga (kritimas dėl Rusijos federacijos krizės), 2002-2008 metai (kilimas, dėl stipriai augančios ekonomikos, įstojimo į ES), 2008 metų antras pusmetis (kritimas, dėl pasaulinės finansų krizės). Regresinės analizės metu nustatyta, kad reikšmingiausi ekonominiai rodikliai yra: įmonių pelningumas, mokumo koeficientas, vartotojų kainų indeksas, bankrutavusių įmonių turtas bankroto paskelbimo dieną, vidutinė mėnesinė alga, įsiskolinimo koeficientas, tiesioginiai mokesčiai. Didžiausią įtaką įmonių bankrotui turi vidutinės mėnesinės algos padidėjimas, o mažėjimui – įsiskolinimo koeficiento padidėjimas. / The main purpose of this thesis is to explore how changes in economic situation influence corporate bankruptcies in Lithuania. The thesis objectives are: to find out the situation of corporate bankruptcies, identify which economic indicators have a major impact on corporate bankruptcies, calculate the impact that the most meaningful economic indicators have on corporate bankruptcies. Propose notes, recommendations, and suggestions. These two methods have been used for the analysis: horizontal comparable analysis and linear regression model. Economic indicators from different time periods were compared during comparable analysis. Linear regression provided information which main economic indicators had a major impact on corporate bankruptcies and how those indicators influence corporate bankruptcies. The analysis showed that major fluctuations in Lithuanian economy were recorded in the year of 1999 (Russion crisis), year of 2002-2008 (major rise in the economy, the EU), second half of 2008 (world financial crisis). Linear regression analysis revealed that corporate profitability, solvency credit, CPI, assets of bankrupt corporates on the day they were bankrupt, average monthly salary, debt credit and direct taxes have major impact on corporate bankruptcies. The biggest influence to rising corporate bancktupcy is made by changes in average monthly salary and solvency credit.

Demographic, biological and behavioural knowledge, together with information on the ecological interactions and impact of a species is fundamental to effective management of most mammal species. In this study, these aspects were investigated for a population of feral horses in the Namib Naukluft Park of Namibia, which lies within a part of the Namib Desert. An attempt was made to evaluate the justification of the continued existence of this exotic species in a conservation area, as well as to provide baseline information and recommendations regarding management of these horses. The study investigated the botanical component and grazing capacity of the area inhabited by the horses, as well as the demography and quality of life of the horses. The study further examined the possible negative impact the horses may have on the natural biodiversity of the area. Finally, it looked at the historic, scientific, aesthetic and economic values of the horses. The collected data was then used as a technical basis for the development of a draft management plan during a stakeholder workshop. The study proposed a range of grazing capacity values related to the total rainfall of the preceding twelve months, based on grass production in response to rainfall in different plant communities. The horses, as well as the native large herbivores, utilized the study area according to the patchy rainfall patterns typically found in the Namib Desert. The population size of the horses fluctuated between 89 and 149 over a ten year period. The social structure of the population was more significantly influenced by artificial interference than natural disasters which had implications on natality, mortality and genetic viability. Termite activity, measured as utilization of grass provided in bait boxes, did not correlate with horse density and seems, instead, to be influenced by soil properties. The results of ant and tenebrionid beetle species composition surveys and analyses did not indicate a significant negative impact from the horses on the study area. No indication could be found that the horses threaten the survival of any native species in the area or that they change the vegetation structure. It appears as if the biodiversity of the area is subjected to large natural stresses due to the continued and frequent desiccation in the desert environment. The impact of the horses is therefore probably minor to that of the climatic stochasticity. It also became apparent that the horses have developed significant historical, scientific and tourism value. The general public opinion is that the horses should be managed as a wild population with minimal artificial interference. / Thesis (Ph.D. (Zoology))--North-West University, Potchefstroom Campus, 2006.

The organisation of maintenance, in the Aseptic Liquid Food (ALF) industry, represents an important management task that enables a company to pursue higher manufacturing effectiveness and improved market share. This research is concerned with the process to design and implement maintenance tasks. These two complementary processes (design and implementation) have been thought and designed to answer the particular needs of food industry regarding product safety and equipment reliability. Numerous maintenance engineering researchers have focused on maintenance engineering and reliability techniques highlighting the contribution of maintenance in achieving world class manufacturing and competitive advantage. Their outcome emphasizes that maintenance is not a “necessary evil” because of costs associated, but it can be considered an “investment” that produces an added value which generates a real company profit. The existing maintenance engineering techniques pursue equipment reliability at minimum cost; but in food industry, food safety represents the most critical issue to address and solve. The research methodology chosen is based on case studies coming from ALF industries. These show that low maintenance effectiveness could have dramatic effects on final consumers and on the company’s image and underline the need of a maintenance design and implementation process that takes into consideration all critical factors relevant to liquid food industry. The analysis of measurable indicators available, represents a tool necessary to show the status of critical performance indicators and reveals the urgency of a research necessary to address and solve the maintenance problems in food industry. The literature review underlines the increasing regulations in place in food industry and that no literature is available to define a maintenance design and implementation process for ALF and in general for food industry. The literature review enabled also the gap existing between theory and real maintenance status, in the ALF, to be identified and the aim of the research was to explore this gap. The analysis of case studies and Key Performance Indicators (KPI’s) available highlights the problem and the literature review provides the knowledge necessary to identify the process to design and implement maintenance procedures for ALF industry. The research findings provide a useful guide to identify the process to design maintenance tasks able to put under control food safety and equipment reliability issues. Company’s restraining forces and cultural inertia, that work against new maintenance procedures, have been analysed and a maintenance implementation process have been designed to avoid losing the benefits produced by the design phase. The analysis of condition monitoring systems shows devices and techniques useful to improve product safety, equipment reliability, and then maintenance effectiveness. This research aimed to fill the gap in the existing literature showing the solution to manage both food safety and production effectiveness issues in food industry. It identifies a maintenance design process able to capture all conceivable critical factors in food industry and to provide the solution to design reliable task lists. Furthermore, the maintenance implementation process shows the way to maximize the maintenance design outcome through the empowerment of equipment operators and close cooperation with maintenance and quality specialists. The new maintenance design and implementation process represents the answer to the research problem and a reliable solution that allows the food industry to improve food safety and production effectiveness.

The problem was to determine how comparable is comparable improvement for campuses in Texas. An alternative strategy for determining comparable improvement was developed using 2000 comparable improvement data provided by the Texas Education Agency for 2,403 elementary campuses. Comparable improvement is a measure that shows how student performance has changed from one year to the next and then compares that growth to 40 schools that are demographically most similar to the target school. Instead of using the most dominant characteristic as in the current process, the percent of students in poverty was the initial sorting characteristic. The impact of sorting by poverty was reviewed in four areas: 1.) the impact on quartile placement, 2.) the TLI average growth for the comparison group, 3.) the award eligibility, and 4.) the changes in comparison group composition. No practical significant difference was found for research questions 1 and 3, however, a practical significant difference was found in group average TLI growth for math and in the comparison group composition. Overall, the alternative process had the greatest impact on campuses with 40-80% poverty. Three possible factors may have influenced the results. First, the middle poverty campuses had the most change in comparison group as found in question 4. Second, the interaction between the middle poverty campuses and the alternative process could have been fueled by the removal of the 1,295 campuses with poverty as the dominant characteristic in current system. Third, the high correlation between poverty and ethnicity may have limited any impact of the alternative process.

This paper presents the background, aim and results of a small empirical study conducted in the setting of a medical hospital library. The background is found both in the quality ambitions of the medical professions and organizations and in the effort of medical libraries to show their importance to the total quality of medical decision making. As a first step in the library's quality process, the aim has been to identify quality performance indicators of value to library users in their contact with a medical hospital library. The second step- to identify satisfaction levels - is not included in this work. Another aim has been to compare the quality categories in this small study with the generally accepted quality categories that emerged in the comprehensive studies of Parasuraman, Zeithaml and Berry in which customers express their expectations and perceptions of services. This study is based on a small number of interviews with representatives from different user groups within a hospital. The analysis is inspired by phenomenography which build on perceptions of phenomena - in this case the phenomenon "quality". In the material from the interviews five quality categories were identified. Compared to generally accepted quality categories from the service sector none of these five categories were unique. Important conclusions were that despite the homogeneity of the user group, expectations and needs are different and vary from time to time. Consequently flexibility and individual treatment of library users are crucial if the library is to meet user expectations. But the material also shows that despite access to modern technology users have very traditional perceptions of the library seeing the library as a room. If libraries were to let only user expectations initiate changes, it would lead to stagnation. It is not realistic to rely only on the knowledge or interest of the users.

The subject matter of this paper is a comparative review of egg production systems for theircontribution to sustainable development of egg production in order to assess the perceived challenges of eggfarmers in Germany. The thesis features a case study which presents two farms located in Germany, andimplementing different farming methods. The floor-range farming method and the organic system illustrate thisexample. The methodological approach is based on a three-phase framework, in which significant issuesconcerning sustainable development are presented (Phase 1), the significant issues are translated into sustainableindicators (Phase 2), and the contribution of sustainable indicators to sustainable development is assessed (Phase3). Phase 1 and 2 build on an extensive literature review and farmers consultation. Phase 3 relies on numericalcomparisons. A comparative analysis of the empirical data is based on theories and the developed conceptualframework. Based on the comparison of two specific farms, the results of this work indicate that the organicfarming system reveals the least negative contribution to sustainable development of egg production in Germany.The floor-range farming system shows a slightly more negative contribution to sustainable developmentcompared with the organic EPS. The organic farming system, therefore, is considered the better animal-friendlysystem. It is certainly noteworthy to mention that the organic system however fail to contribute to sustainabledevelopment from an economic perspective. Thus, the main perceived challenge for the organic farmer is tooperate his organic business in a more profitable way. The floor-range system on the other hand, succeeds tocontribute to sustainable development in economic terms, but fails to contribute positively from an ecologicaland social perspective. Therefore, the farmer operating the floor-range EPS needs to improve the ecological aswell as social conditions on his farm in order to achieve an equal positive contribution to sustainabledevelopment.