Performance feedback plays an important role in management accounting, as it is integral to performance measurement and evaluation. The timing of performance feedback is a critical characteristic of accounting information systems and is often a choice variable for managers and management accountants. In this dissertation, I examine the relation between the timing of outcome-based performance feedback and individual performance. I find that immediate outcome-based performance feedback, while benefiting current performance, can limit individuals’ propensity to seek learning opportunities, reducing future performance. Further, I find that feedback given after intermediate delays benefits future performance with a small cost to current performance. Lastly, feedback given after too long of a delay not only limits current performance, but also limits future performance due to the effects of information overload. Overall, I find support for an inverted-U relation between the timing of performance feedback and future performance. In a two-period setting in which the timing of outcome-based performance feedback is manipulated in the first period and feedback is unavailable in the second period, I find that participants given intermediate feedback perform significantly better in the second period than those given feedback either after no delay or after a long delay. I also investigate the processes by which performance is affected by the timing of performance feedback. These results contribute to a better understanding of the effect of performance feedback timing in complex task environments and provide insight into how delays in performance feedback can benefit or harm future performance. / text

Using international data (15,786 obs.) from industrial companies from 28 countries over an 11-year period (2003–2014), this research contributes to the area of institutional heterogeneity, CEO compensation and investment opportunities. More precisely, we use three perspectives in order to investigate whether investment opportunities explain CEO compensation structures. We compare (i) U.S. and non-U.S. firms, (ii) Common law and Civil law firms, and (iii) firms operating with similar cultural characteristics. Overall, after controlling for firm governance and board characteristics, we find that investment and growth opportunities in terms of book-to-market ratio, research and development (R&D), and capital expenditures (CAPEX) explain the percentage equity and non-salary CEO compensation. These findings suggest that firms with higher information asymmetries associated with their growth opportunities pay CEOs higher incentive-based compensation.

Incentive-based education has a clear purpose and vision for the populations served. It is important for these organizations to demonstrate that their impact is positive, and that resources from the community are utilized efficiently. The purpose of this study is to identify the impacts of incentive-based education on the understanding and preparedness of a mother’s prenatal and postpartum experiences. Baby Steps, a non-profit incentive-based education program, was used as the research site. Clients of Baby Steps who have been involved in the program since a time during their pregnancy and who have had their baby between 3-12 months ago participated in this study. The mothers who participated in this survey reported needing financial, emotional, and/or educational support during and following their pregnancy. Survey participants’ ages ranged from 18 years to 34 years old, and came from a variety of ethnic backgrounds and countries of origin. The educational background of participants ranged from elementary school being the highest grade finished, to the completion a college degree. The findings of this study were able support the research hypothesis as these mothers were able to find at least some of the support they needed by participating in the Baby Steps program, thus yielding positive prenatal and postpartum outcomes.

Purpose: To explore what are the consumers’ attitudes towards mobile advertising in a social media context. Research questions: What are the consumers’ attitudes towards entertainment, credibility, irritation and informativeness in mobile advertising? What are the consumers’ attitudes towards permission-based advertising and incentivebased advertising in mobile advertising in social media context? Theoretical framework: This study was based on theories that helped to understand what are the consumers’ attitudes towards mobile advertising, what are the attitudes towards the dimensions of mobile advertising and the types of mobile advertising. A model was presented in order to have a clear picture of the existing theories in this field. Methodology: The authors used a qualitative research and the method chosen for data collection was semi-structured interviews and a case study, Snapchat (mobile application). Conclusions: After this process the authors could conclude that consumers’ attitudes towards mobile advertising in social media were negative. The strongest feeling among consumers that would influence their attitudes was irritation. The consumers’ negative attitudes can be related to control. When giving them control their attitudes can be positive. Rewards can positively influence consumers’ attitudes as well. According to the findings in this study high rewards should be given to consumers in high engagement situations.

The demand for electricity of a particular location can vary significantly based on season, ambient temperature, time of the day etc. High demand can result in very high wholesale price of electricity. The reason for this is very short operating duration of peaking power plants which require large capital investments to establish. Those power plants remain idle for most of the time of a year except for some peak demand periods during hot summer days. This process is inherently inefficient but it is necessary to meet the uninterrupted power supply criterion. With the advantage of new technologies, demand response can be a preferable alternative, where peak reduction can be obtained during the short durations of peak demand by controlling loads. Some controllable loads are with thermal inertia and some loads are deferrable for a short duration without making any significant impact on users' lifestyle and comfort. Demand response can help to attain supply - demand balance without completely depending on expensive peaking power plants. In this research work, an incentive-based model is considered to determine the potential of peak demand reduction due to the participation of residential customers in a demand response program. Electric water heating and air-conditioning are two largest residential loads. In this work, hot water preheating and air-conditioning pre-cooling techniques are investigated with the help of developed mathematical models to find out demand response potentials of those loads. The developed water heater model is validated by comparing results of two test-case simulations with the expected outcomes. Additional energy loss possibility associated with water preheating is also investigated using the developed energy loss model. The preheating temperature set-point is mathematically determined to obtain maximum demand reduction by keeping thermal loss to a minimal level. Case studies are performed for 15 summer days to investigate the demand response potential of water preheating. Similarly, demand response potential associated with pre-cooling operation of air-conditioning is also investigated with the help of the developed mathematical model. The required temperature set-point modification is determined mathematically and validated with the help of known outdoor temperature profiles. Case studies are performed for 15 summer days to demonstrate effectiveness of this procedure. On the other hand, total load and demand response potential of a single house is usually too small to participate in an incentive-based demand response program. Thus, the scope of combining several houses together under a single platform is also investigated in this work. Monte Carlo procedure-based simulations are performed to get an insight about the best and the worst case demand response outcomes of a cluster of houses. In case of electrical water heater control, aggregate demand response potential of 25 houses is determined. Similarly, in case of air-conditioning control (pre-cooling), approximate values of maximum, minimum and mean demand reduction amounts are determined for a cluster of 25 houses. Expected increase in indoor temperature of a house is calculated. Afterwards, the air-conditioning demand scheduling algorithm is developed to keep aggregate air-conditioning power demand to a minimal level during a demand response event. Simulation results are provided to demonstrate the effectiveness of the proposed algorithm. / Master of Science

The Blue Drop Incentive-based Regulation (programme) was introduced in 2008 by the Department of Water Affairs (DWA) with the aim of maintaining and improving drinking water quality in South Africa. The programme is being implemented in order to protect consumers from water services providers who might not act in the interest of the public. For some years the confidence level of the public regarding the quality of drinking water in South Africa has not been at the desired level. The programme involves annual assessment of water services authorities by the DWA. In order for water services authorities to be awarded the Blue Drop status they are required to comply 95% in terms of the criteria used in the assessments. During the first and second years of Blue Drop assessments a number of municipalities chose not to be assessed but quite a few achieved the Blue Drop status nationally. It is against this background that the researcher undertook a study to determine how water services employees in municipalities perceive the Blue Drop programme. To achieve the study objective the mixed method involving quantitative and qualitative methodologies was employed. Semi-structured interviews were conducted with supervisors and management while water treatment works employees completed a survey questionnaire. The qualitative and quantitative data analysis brought to light the following core findings: * The Blue Drop programme has the support of the overwhelming majority of employees who participated in the research. They perceive the programme as an inspiration for improved performance of the water services function in municipalities. * There is a lack of or poor understanding of the water sector legal framework including the Blue Drop assessment criteria by some participating employees. * There is a perceived lack of management and political leadership involvement and support for the water service function. Although the Blue Drop programme has been reported to be an excellent intervention by nearly all the participants, there are certain aspects that can be improved and are dealt with in the last chapter of the mini-dissertation. / Thesis (M Development and Management)--North-West University, Potchefstroom Campus, 2012

The Blue Drop Incentive-based Regulation (programme) was introduced in 2008 by the Department of Water Affairs (DWA) with the aim of maintaining and improving drinking water quality in South Africa. The programme is being implemented in order to protect consumers from water services providers who might not act in the interest of the public. For some years the confidence level of the public regarding the quality of drinking water in South Africa has not been at the desired level. The programme involves annual assessment of water services authorities by the DWA. In order for water services authorities to be awarded the Blue Drop status they are required to comply 95% in terms of the criteria used in the assessments. During the first and second years of Blue Drop assessments a number of municipalities chose not to be assessed but quite a few achieved the Blue Drop status nationally. It is against this background that the researcher undertook a study to determine how water services employees in municipalities perceive the Blue Drop programme. To achieve the study objective the mixed method involving quantitative and qualitative methodologies was employed. Semi-structured interviews were conducted with supervisors and management while water treatment works employees completed a survey questionnaire. The qualitative and quantitative data analysis brought to light the following core findings: * The Blue Drop programme has the support of the overwhelming majority of employees who participated in the research. They perceive the programme as an inspiration for improved performance of the water services function in municipalities. * There is a lack of or poor understanding of the water sector legal framework including the Blue Drop assessment criteria by some participating employees. * There is a perceived lack of management and political leadership involvement and support for the water service function. Although the Blue Drop programme has been reported to be an excellent intervention by nearly all the participants, there are certain aspects that can be improved and are dealt with in the last chapter of the mini-dissertation. / Thesis (M Development and Management)--North-West University, Potchefstroom Campus, 2012

Rapidly changing oceans are threatening coastal ecosystems and require effective conservation efforts. On the Andaman coast of Thailand, SCUBA diving tourism is one activity that can aid conservation by providing incentives to conserve, rather than exploit, natural resources such as coral reefs. In 2011, the largest ever recorded coral bleaching event prompted the closure of many of the countries’ most popular dive sites to allow coral to recover. This unprecedented move and the resulting drop in dive tourists demonstrated the vast changes that could confront the dive industry in the face of climate change, altering its role as a vital activity within Thailand as well as its potential as a conservation tool along the coast. Ensuring the sustainability of Thailand’s coral reefs requires that we consider changes to both these components. This thesis tracks changes to the sustainability of diving as a conservation tool and predicts how these trends might vary in a future with continued climate change impacts. This research uses a wildlife tourism model proposed by Duffus and Dearden (1990) as a theoretical framework to examine changes to diving over time. A standardized questionnaire was administered to diving tourists in 2012 and compared against a similar study completed in 2000 to evaluate development and shifting sustainability of diving. Additionally, the ecotourism values and climate change perceptions of divers were measured to explore the present and future conservation potential. This work found that the conservation value of the dive industry has declined and will continue to do so without management interventions. Specifically, the specialization level of divers has declined between the years, yielding a population that has low skill level, generalized motivations, few ecotourism values, is easily satisfied, and spend less money than divers in 2000. Currently, there are many niche companies that all cater to mainstream tourists. However, within this broad industry, this research identified only one diving company that practices all of The International Ecotourism Societies’ principles for ecotourism operators, suggesting that diving on the Andaman coast is not an ecotourism industry. We anticipate that in the face of continuing climate change impacts, there will be a significant loss in clientele, but demand for diving will remain within the generalist divers on the Andaman coast. These findings provide clear evidence for shifting baselines, a phenomenon that will exacerbate declines in the conservation potential of the industry. Despite this, our results show that most divers are concerned about the impacts of climate change and are interested in learning about it, suggesting that there is potential to increase the educational value of the dive industry, and simultaneously boost its conservation contributions. To do so will require the efforts of both protected area managers and dive operators. / Graduate / 0366 / 0814 / 0768

In the recent years there has been a great deal of attention on the optimal demand and supply side strategy. The increase in renewable energy sources and the expansion in demand response programmes has shown the need for a robust power system. These changes in power system require the control of the uncertain generation and load at the same time. Therefore, it is important to provide an optimal scheduling strategy that can meet an adequate energy mix under demand response without affecting the system reliability and economic performance. This thesis addresses the following four aspects to these changes. First, a renewable obligation model is proposed to maintain an adequate energy mix in the economic dispatch model while minimising the operational costs of the allocated spinning reserves. This method considers a minimum renewable penetration that must be achieved daily in the energy mix. If the renewable quota is not achieved, the generation companies are penalised by the system operator. The uncertainty of renewable energy sources are modelled using the probability density functions and these functions are used for scheduling output power from these generators. The overall problem is formulated as a security constrained economic dispatch problem. Second, a combined economic and demand response optimisation model under a renewable obligation is presented. Real data from a large-scale demand response programme are used in the model. The model finds an optimal power dispatch strategy which takes advantage of demand response to minimise generation cost and maximise renewable penetration. The optimisation model is applied to a South African large-scale demand response programme in which the system operator can directly control the participation of the electrical water heaters at a substation level. Actual load profile before and after demand reduction are used to assist the system operator in making optimal decisions on whether a substation should participate in the demand response programme. The application of these real demand response data avoids traditional approaches which assume arbitrary controllability of flexible loads. Third, a stochastic multi-objective economic dispatch model is presented under a renewable obligation. This approach minimises the total operating costs of generators and spinning reserves under renewable obligation while maximising renewable penetration. The intermittency nature of the renewable energy sources is modelled using dynamic scenarios and the proposed model shows the effectiveness of the renewable obligation policy framework. Due to the computational complexity of all possible scenarios, a scenario reduction method is applied to reduce the number of scenarios and solve the model. A Pareto optimal solution is presented for a renewable obligation and further decision making is conducted to assess the trade-offs associated with the Pareto front. Four, a combined risk constrained stochastic economic dispatch and demand response model is presented under renewable obligation. An incentive based optimal power dispatch strategy is implemented to minimise generation costs and maximise renewable penetration. In addition, a risk-constrained approach is used to control the financial risks of the generation company under demand response programme. The coordination strategy for the generation companies to dispatch power using thermal generators and renewable energy sources while maintaining an adequate spinning reserve is presented. The proposed model is robust and can achieve significant demand reduction while increasing renewable penetration and decreasing the financial risks for generation companies. / Thesis (PhD (Electrical Engineering))--University of Pretoria, 2020. / Electrical, Electronic and Computer Engineering / PhD (Electrical Engineering) / Unrestricted

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