Data governance frameworks are critical to reducing operational costs and risks in the financial industry. Corporate data managers face challenges when implementing data governance frameworks. The purpose of this multiple case study was to explore the strategies that successful corporate data managers in some banks in the United States used to implement data governance frameworks to reduce operational costs and risks. The participants were 7 corporate data managers from 3 banks in North Carolina and New York. Servant leadership theory provided the conceptual framework for the study. Methodological triangulation involved assessment of nonconfidential bank documentation on the data governance framework, Basel Committee on Banking Supervision's standard 239 compliance documents, and semistructured interview transcripts. Data were analyzed using Yin's 5-step thematic data analysis technique. Five major themes emerged: leadership role in data governance frameworks to reduce risk and cost, data governance strategies and procedures, accuracy and security of data, establishment of a data office, and leadership commitment at the organizational level. The results of the study may lead to positive social change by supporting approaches to help banks maintain reliable and accurate data as well as reduce data breaches and misuse of consumer data. The availability of accurate data may enable corporate bank managers to make informed lending decisions to benefit consumers.

Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2019 / Financial sustainability of water and sewerage provision is undermined by consumers’ inability and reluctance to pay service fees. Consequently, the escalation of operational and maintenance costs of water and sewerage provision is a major challenge facing South African municipalities. This study examines the provision of water and sewerage services and presents a strategic framework to manage revenue collection to achieve water and sewerage provision financial sustainability. The study applied interpretive epistemology research method. Content analysis was used to collect and analyse data for an improved understanding of service provision and revenue collection mantra. Unlike the other method such as the exploratory research method that provides a description of the observed phenomenon, an interpretive epistemology methodology provides deeper insights into management strategies that are required in order to achieve sustainable water and sewerage provision. The main objective of this study was to investigate factors affecting financial sustainability of water and sewerage provision in Cape Town. The qualitative data were analysed using content method of analysis to gain better meaning of the phenomenon being studied. The results show that although the water and sanitation department of the participating organisation is making efforts to generate revenue through implementing water and sanitation services payments, there are some residents who refuse to pay for services, resulting in revenue loss. The other reason for loss of revenue is unaccounted water which is the focus of the water and sewerage, demand management and strategy section; this is as a result of leaks, illegal connections, unregistered car wash bays, unmetered connections and informal settlement areas which do not get enough subsidies. The reasons advanced for unwillingness to pay for water and sanitation services by consumers were unemployment, poverty, unequal distribution of services and general ignorance. This study has found evidence of a reluctance toward service payment by participating consumers – requiring strategies to encourage rates payments.

El presente estudio tiene como objetivo determinar el impacto de la propuesta de optimización de rutas de distribución en los costos operativos en la empresa DD & D S. A. C. para ello se realizó el diagnóstico del proceso de distribución actual, aplicando la observación directa, la revisión de registros documentados y entrevistas, se descubrió que los altos costos operativos se componen en un 67,4% de los costos asociados al consumo de combustible (34,2%), la reprogramación de rutas (18,4%), y de la mano de obra (14,8%). Asimismo, se detectó que el 93% de los problemas que afectan a los costos operativos se originan por la falta de capacitación del personal, una planificación inadecuada de rutas y la falta de cumplimiento de estas. También se elaboró una propuesta de optimización, evaluando en base a criterios, modelos, heurísticas, y algoritmos, dando como resultados, al modelo, problema de rutas de vehículos (VRP), la heurística de Clarke Wright y el algoritmo de k-opt. Se corrió el software VRP Solver y el VRP Solver Spreadsheet a modo de comparativa, y se redujo la distancia de 124 a 69 km (-44%) para la flota liviana y 366 a 171 km (-63%) para la flota pesada, reduciendo a los costos operativos de S/ 7 180,07 a S/ 4 397,62 (-39%) mensuales. Finalmente, para evaluación económica de la propuesta se obtuvo un VAN de S/ 45 234,93; TIR de 301% y un beneficio/costo de 1,82 que indica que los beneficios son mayores a los costos. / The objective of this study is to determine the impact of the proposed optimization of distribution routes on operating costs in the company DD & D S. A. C. For this purpose, a diagnosis of the current distribution process was made, applying direct observation, review of documented records and interviews, it was discovered that the high operating costs are composed of 67,4% of the costs associated with fuel consumption (34,2%), reprogramming of routes (18,4%), and labor (14,8%). It was also detected that 93% of the problems affecting operating costs are due to lack of personnel training, inadequate route planning and lack of compliance. An optimization proposal was also elaborated, evaluating based on criteria, models, heuristics, and algorithms, giving as results, the model, vehicle routing problem (VRP), the Clarke Wright heuristic and the k-opt algorithm. The VRP Solver software and the VRP Solver Spreadsheet were run for comparison, and the distance was reduced from 124 to 69 km (-44%) for the light fleet and 366 to 171 km (-63%) for the heavy fleet, reducing operating costs from S/ 7 180,07 to S/ 4 397,62 (-39%) per month. Finally, for the economic evaluation of the proposal we obtained an NPV of S/ 45 234,93; IRR of 301% and a benefit/cost ratio of 1.82, which indicates that the benefits are greater than the costs.

The purpose of this study was to look closely at digitalization and the phenomenon of artificial intelligence and how it was implemented into the Swedish banking sector. The focus was on what constitutes digitalization and artificial intelligence and what impact it has had on risks and customer satisfaction among Sweden's four largest banks. The authors chose a triangular research method in order to answer the three main issues that the study intended to investigate. In order to conduct interviews, contact with potential interview objects was taken as a first step in order to then prioritize the interviewees who had a higher level of expertise and knowledge of the study's research subject. This instead of the quantity in the number of interview objects. This is to collect a more credible and relevant data for the empirical part of the thesis. The study showed that the consensus of the respondents at an early stage agreed that the implementation of AI was based on a curiosity to explore this new technology. Furthermore, it also showed that this process went from being quite standardized to a more non-linear process where each individual bank formed it’s own system best suited to their needs and customers. In order to prove the qualitative study, the authors have, through a quantitative part, tried to examine the variables of profitability, customer satisfaction and risk since the implementation of the AI/digitization took place to see if there was any form of connection. The results of the study show strong links wit how the profitability, customer satisfaction, risks and artificial intelligence/digitalisation belong in the banking sector. Furthermore, the research found that the implementation of AI has been a necessity for the banks' continued development and survival.

A indústria de ônibus urbanos no Brasil produz uma grande diversidade de modelos de veículos, desde microônibus até ônibus de grande capacidade como os bi-articulados. Neste trabalho é apresentado um estudo sobre a utilização dos diferentes tipos de ônibus urbanos no transporte de passageiros, enfocando aspectos técnicos, operacionais e econômicos. O estudo contempla o levantamento das principais características técnicas dos chassis e das carrocerias dos ônibus urbanos; uma discussão a respeito da forma de operação incluindo aspectos sobre a capacidade e a velocidade comercial; uma análise técnica do desempenho operacional: capacidade de transporte e consumo de espaço viário por passageiro e; a avaliação dos custos de operação dos diferentes tipos de ônibus, analisando as relações do custo por passageiro em função do volume total de passageiros e do custo por lugar-quilômetro para cada veículo. / The urban bus industry in Brazil produces a great diversity of vehicles\' models, from minibuses to buses of great capacity, as the bi-articulated. In this work, a study about the use of different types of urban buses in passenger transport, emphasizing technical, operational and economical aspects is presented. This study covers the survey of the principal technical characteristics of the urban buses chassis and bodyworks; a discussion as to the operation form including aspects about capacity and commercial velocity; a technical analysis of the operational performance: transport capacity and road space consumption per passenger and; the assessment of the operational costs of the different types of buses, analysing the relations of the cost per passenger in function of total volume of passengers and the cost per space-quilometer to each vehicle.

A indústria de ônibus urbanos no Brasil produz uma grande diversidade de modelos de veículos, desde microônibus até ônibus de grande capacidade como os bi-articulados. Neste trabalho é apresentado um estudo sobre a utilização dos diferentes tipos de ônibus urbanos no transporte de passageiros, enfocando aspectos técnicos, operacionais e econômicos. O estudo contempla o levantamento das principais características técnicas dos chassis e das carrocerias dos ônibus urbanos; uma discussão a respeito da forma de operação incluindo aspectos sobre a capacidade e a velocidade comercial; uma análise técnica do desempenho operacional: capacidade de transporte e consumo de espaço viário por passageiro e; a avaliação dos custos de operação dos diferentes tipos de ônibus, analisando as relações do custo por passageiro em função do volume total de passageiros e do custo por lugar-quilômetro para cada veículo. / The urban bus industry in Brazil produces a great diversity of vehicles\' models, from minibuses to buses of great capacity, as the bi-articulated. In this work, a study about the use of different types of urban buses in passenger transport, emphasizing technical, operational and economical aspects is presented. This study covers the survey of the principal technical characteristics of the urban buses chassis and bodyworks; a discussion as to the operation form including aspects about capacity and commercial velocity; a technical analysis of the operational performance: transport capacity and road space consumption per passenger and; the assessment of the operational costs of the different types of buses, analysing the relations of the cost per passenger in function of total volume of passengers and the cost per space-quilometer to each vehicle.

This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.

Thesis (MFor)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: This study is aimed at testing the possibility of using woody biomass from three invasive woody vegetation types (Spider Gum, Myrtle and Acacia) for production of bioenergy in the Cape Agulhas Plain. Physical recoverability of the woody biomass was studied by means of a semi-mechanized harvesting system to evaluate potential productivity, operational costs and the estimated yield energy gain. The system consisted of five components: manual harvesting, motor-manual harvesting, extraction, chipping and road transport. Data on the system productivity was obtained using activity sampling and time study techniques. Activity sampling was applied on manual and motor-manual harvesting in order to record harvesting time and standard time study techniques were used to obtain time data for extraction, chipping and road transport operations. Findings revealed benefits associated with the utilisation of invasive woody vegetation as energy feedstock. Therefore, the problem of exotic tree species can be dealt with by transforming them into energy feedstock, thus minimising the effect of invasive plants. At the same time essential biomass energy can be produced, while some of the cost of production could be offset by the benefits accruing from the biomass energy. The Acacia site, characterized by larger mature dense trees, had the highest amount of harvested biomass compared to the rest of the vegetation types (i.e. Myrtle and Spider Gum). The overall system productivity was found to be significantly influenced by a low equipment utilisation rate, estimated at 50%. This resulted in low production rates in general. The low supply rate of material to the chipper by the three-wheeled loader (1.5 – 5.3 oven-dry tonne per production machine hour) was found to be a major constraint in the chipping process, especially when considering that the chipper is potentially capable of chipping 4 – 9.4 ODT PMH-1 at the harvesting sites. This resulted in a significant energy balance of 463 GJ between output and input energy of the system. The overall total supply chain system costs based various road transport distances of species ranged from R 322.77 ODT-1 to R 689.76 ODT-1 with an average of R 509 ODT-1. This was found to be costly compare to the case where high machine utilisation rate and optimal productivity are used (average of R 410 ODT-1), biomass recoverability in this field trial had a higher total system cost due to low productivity, resulting from the low equipment utilisation rate applied. / AFRIKAANSE OPSOMMING: Hierdie studie was gemik daarop om die moontlikheid van die gebruik van houtagtige biomassa, afkomstig van uitheemse plantegroei (Bloekom, Mirte en Akasias) op die Agulhasvlakte vir bio-energie te ondersoek. Potensiële produktiwiteit, bedryfskostes en die geskatte energie opbrengs toename is gebruik, om die fisiese opbrengs van houtagtige biomassa van ʼn semi-gemeganiseerde ontginningstelsel te evalueer. Die stelsel het uit vyf komponente bestaan: Handontginning, motor-handontginning, uitsleep, verspandering en padvervoer. Data oor die stelselproduktiwiteit is uit tydstudie en aktiwiteit steekproewe verkry. Aktiwiteit steekproewe is toegepas op hand- en motorhandontgining om ontginingstyd te verkry, terwyl tydstudie standaardtegnieke gebruik is om tyd data vir uitsleep, verspandering en padvervoer werksaamhede te verkry. Bevindings het die voordele met bettrekking tot die gebruik van uitheemse plantegroei as energiebron bevestig. Die uitdaging rondom die verspreiding van uitheemse plantegroei kan dus aangespreek word deur dit as energiebron te benut. Die produksiekoste vir die toegang tot die bruikbare biomassa kan moontlik voorsien word uit die voordele van die gebruik van die energie wat uit die benutting van die biomassa verkry word. Die groter meer volwasse en digte Akasia opstand het die meeste ontginde biomassa gelewer vergeleke met die ander opstande in die studie (d.i. Mirte en Bloekom). Die stelselproduktiwiteit is beduidend beïnvloed deur die lae toerustinggebruik wat minder as 50% beloop het. Dit het ook laer produksievermoë in die algemeen tot gevolg gehad. In die verspandering werksaamheid blyk die lae invoer tempo (1.5 – 5.3 oonddroog ton per produktiewe masjienuur) van die driewiellaaier die beperking op die proses te wees, veral as in ag geneem word dat die verspandering teen 4-9.4 ODT PMH-1 kan geskied. Die resultaat was ʼn beduidende energie balans van 463 GJ tussen uitset- en invoerenergie van die stelsel. Die totale toevoerketting kostes gegrond op verskeie padvervoer afstande van die spesies was tussen R 322.77 ODT-1 tot R 689.76 ODT-1, met ʼn gemiddelde rondom R 509 ODT-1. Die resultaat is duur gevind in vergeleke met gevalle waar hoë masjiengebruik en optimale produktiwiteit (gemiddeld van R 410 ODT-1), moontlik was. Die biomassaherwinning in die studie het ʼn hoër totale stelselkoste gehad veroorsaak deur lae produktiwiteit, wat verwant is aan die laer toerusting gebruikstempo wat verkry is.

Choice of housing is one of the most important decisions of inhabitants. It is a relatively new process in Czechia which did not work absolutely freely till 1989.Inhabitants accustom to choice of housing and learn this process which is based on the relatively short experience. On the one hand, the importance of the choice of housing is conditional by low willingness of the Czech inhabitants to move and on the other hand, it is amplified by the high purchase price, which usually means the greatest investment in life of households. Thus, people consider many aspects in the wish to satisfy one of the basic life needs during the choice of housing. The place of future residence is one of the most important of them. Housing research is a relatively new topic in geography. Even though systematic research on housing and quality of housing in Czechia takes place more intensively (in the social sciences, for more than two decades), there were not performed territorial differentiation of the quality of housing assessment and comparison of municipalities according to suitability for. The concept of quality of housing has appeared almost exclusively in connection with the dwelling yet, the basic unit of housing. Housing permeates all basic areas of human and social life. Therefore the evaluation of the quality...

Este trabalho investiga a viabilidade de se implantar no Brasil o veículo combinado de cinco eixos constituído de um cavalo mecânico mais dois semi-reboques acoplados por um dolly intermediário e chamado aqui de Duplo Semi-Reboque (DSR). Essa investigação inclui tanto aspectos econômicos (custos operacionais) quanto operacionais (densidade das cargas, rotas, demandas, veículos utilizados), tecnológicos (veículos e implementes), legais (pesos e dimensões), de segurança (estabilidade, dirigibilidade, risco de acidentes e impacto sobre o tráfego de outros veículos) e de inter-relação com a infra-estrutura rodoviária. Como a configuração analisada é largamente utilizada nos Estados Unidos, com o nome de twin trailer truck, faz-se uma ampla revisão da literatura norte-americana. O estudo apresenta as características técnicas do twin, levanta a legislação norte-americana de carga por eixo e mostra como a busca de produtividade e o aumento da carga volumosa conduziram à necessidade de veículos mais longos. Compila artigos sobre a estabilidade, a dirigibilidade e o impacto sobre o tráfego dos veículos longos combinados. Sintetiza pesquisas comparando taxas de acidentes dos veículos combinados com os caminhões convencionais. A maioria desses estudos conduz à conclusão de que, embora os twins possam degradar ligeiramente as condições de segurança de tráfego e aumentar o desgaste elos pavimentos, essa degradação é compensada pela redução do número de viagens e do custo do transporte. Conclui-se que o veículo seria economicamente viável no Brasil para substituir caminhões trucados em rotas de demanda limitada, e que poderia também economizar custos na substituição a veículos convencionais no transporte de cargas volumosas, sem provocar maiores impactos sobre a segurança operacional. Pesquisa com frotistas mostra que quase 50% das transportadoras de carga fracionada operam cargas de densidade compatível com o DSR. A introdução do veículo, no entanto, enfrenta fortes obstáculos legais e exigiria mudança profunda na legislação dos veículos combinados longos. / This paper investigates the feasibility of introducing the American twin trailer truck in the Brazilian road transport network. The twin is a five axle configuration with one tractor and two semi-trailers, coupled by an intermediate dolly. The investigation embraces not only economic questions (operational costs), but also operational aspects (freight density and volume, vehicle choice, line extension etc), technological questions (vehicles, trailers and dollies), weights and dimensions legislation, safety impacts (handling and stability, impact of traffic operations and statistic studies of accident rates) and the twin\'s interface with the highway facilities. The American and Canadian studies about twins are reviewed. The paper presents the technical characteristics of twins, the american weights and dimensions legislation and shows how the claim for more productivity in the transport industry and the low density freight growth have induced the use of longer combinations. The study compiles the main results presented in the literature about handling, stability and the twin trailer impact on the highway traffic and analyzes statistics comparing doubles with semi-trailer accident rates. The literature review leads to the conclusion that, althrough the twins could degrade slightly the vehicle traffic safety performance and accelerate the pavement wear, this degradation is overwhelmed by the reduction of the number of vehicles on the roads and direct and indirect transportation costs. The introduction of the win trailer truck in Brazil could be advantageous in order to replace tandem trucks on low demand routes. The savings in terminal times and the higher capacitiy of this configuration would cut costs as compared to the straight truck, semi-trailer and truck-and-trailer configurations, without relevant deterioration of the operational safety. The results of a large sample with brazilian LTL companies show that almost 50% of them operate with a freight density that would be ideal for twins. The twin\'s introduction, however, faces strong legal impediments in some markets, and only would be feasible if deep changes in the Brazilian weight and dimension regulations would be undertaken.