Bygg- och anläggningsindustrin brottas med frågor kring produktivitetsutveckling, då inte önskad produktivitet alltid uppnås. För att kunna öka och utveckla produktiviteten bör anläggningsföretag kunna mäta och följa upp sina prestationer. Genom att kunna mäta prestationer skapas en förståelse över hur verksamheten går och i vilken riktning den är på väg. Det finns svårigheter med att ta fram ett tydligt arbetssätt kopplat till målarbete inom anläggning då alla projekt har unika förutsättningar att utgå ifrån. Fel inom anläggningsprojekt kan leda till stora ekonomiska konsekvenser för företaget, och utan en tydlig målbild med relevanta prestationsmått är det svårt att veta om arbetet som utförs ligger i linje med de satta målen eller ej. För att kunna bemöta problemen har forskning inom problemområdet föreslagit att det är viktigt att det finns ett linjerat arbetssätt genom hela organisationen, så kallad strategisk linjering. Då företag inom bygg- och anläggningsbranschen länge blivit kritiserade för sin långsamma utveckling är strategisk linjering av prestationsmått ett intressant område att studera. Det är även ett relativt outforskat område när det kommer till andra studier och speciellt fallstudier inom bygg- och anläggningssektorn. Syftet med examensarbetet är att bidra till en ökad kunskap om strategisk linjering av produktionsmål och prestationsmått och dess specifika implementering inom anläggning. Examensarbetet studerar ett konkret implementeringsarbete avseende strategisk linjering av produktionsmål och prestationsmått inom ett anläggningsföretag. Målet med studien är att, med utgångspunkt i litteratur inom ämnesområdet adressera följande två huvudfrågeställningar: 1.     Hur kan ett anläggningsföretag implementera strategisk linjering mellan produktionsmål och prestationsmått? 2.     Vad kan utgöra hinder respektive möjliggörare vid implementering av strategisk linjering av prestationsmått inom anläggning?   Datainsamlingen har bestått av intervjuer, dokumentinsamling och observationer. Innan datainsamlingen påbörjades utfördes en litteraturstudie inom forskningsområdet strategisk linjering av prestationsmått som ligger till grund för den teoretiska referensramen och den framtagna analysmodellen.   För att möjliggöra implementering av strategisk linjering mellan produktionsmål och prestationsmått krävs en sammanhängande målnedbrytning från ett anläggningsföretags övergripande mål ned till specifika produktionsmål som sedan kan följas upp genom tydliga mätbara prestationsmått. Prestationsmåtten ska vara lätta att förstå och utföra, och vara linjerade med de specifika produktionsmålen som i sin tur är linjerade med anläggningsföretagets övergripande mål. Analysen av litteraturen sammanvägt med fallföretagets förutsättningar visar att det är av värde att ha prestationsmått som både indikerar på vad som sker just nu, och vad som har skett under en viss period för att både kunna vara proaktiva och reaktiva i sitt agerande kopplat mot målarbetet. De prestationsmått som återkommande nämns i litteratur kring strategisk linjering av prestationsmått och som är analyserade i studien för att uppfylla detta är key performance indicators (KPI), performance indicators (PI), result indicators (RI) och key result indicators (KRI). Då projekt inom anläggningsbranschen består av väldigt varierande förutsättningar finns det möjliggörare för att lyckas implementera strategisk linjering av prestationsmått, men det finns även en del hinder.   Det största hindret med strategisk linjering av prestationsmått som upptäcktes i studien är att lyckas få prestationsmåtten tydligt mätbara då olika aktiviteter i ett anläggningsprojekt mäts i olika enheter. Det har visat sig att vara viktigt att alla som ska använda prestationsmåtten har en förståelse varför de ska användas, och hur de ska användas för att få öka möjligheterna för ett gemensamt arbetssätt inom företaget. Ytterligare ett hinder är om prestationsmåtten tas fram utan anknytning till produktionsmål, kritiska framgångsfaktorer, strategi, övergripande mål och vision, vilket skulle bidra till en avsaknad av enhetlighet inom ett anläggningsföretags målarbete. Det sista hindret som studien visar är om prestationsmåtten används på fel sätt och enbart visar resultat på past performance. Möjliggörarna till strategisk linjering av prestationsmått har visat sig vara att tydligt utformade prestationsmätningar bidrar till ett gemensamt arbetssätt, och det blir enklare att kontinuerligt följa upp resultat över tid. Med tydligt utformade prestationsmått ökar sannolikheten att tidigt upptäcka avvikelser som i sin tur kan korrigeras i rätt tid innan problemet hinner växa sig större. Rekommendationerna till fallstudieföretaget och andra anläggningsföretag blir att tydliggöra hur prestationsmåtten ska mätas, och hur de ska följas under projekten. Nästa steg blir att tydligt sprida prestationsmåtten ut i verksamheten för att säkerställa att alla förstår hur de ska användas vilket kan leda till större möjlighet att styra processen i rätt riktning.

The objectives of this thesis are: (1) to investigate the antecedents and consequences of fairness of performance evaluation processes (procedural fairness) in the context of performance measurement, evaluation, and reward systems; and (2) to investigate the behavioural effects of reliance on multiple performance measures (RMPM) in evaluating subordinates¿ performance. In relation to the first objective, it examines whether managers¿ perceptions of procedural fairness are influenced by the form (financial or nonfinancial) of performance measures used to evaluate performance, and by goal-related variables such as participation in setting performance targets, the goal-attainment-reward link, and the specificity of goals to be achieved by managers. With regard to the consequences of procedural fairness, it examines the effects of procedural fairness on job satisfaction, performance, organisational commitment, and goal commitment, and also examines whether any such associations are direct or indirect. In relation to the second objective, it examines whether RMPM affects managerial performance or whether the effect is contingent on goal difficulty and goal specificity. To address these objectives, this thesis draws on organisational justice theory and goal theory and employs both quantitative and qualitative approaches. Quantitative data are collected using a questionnaire survey sent to managers in four organisations and qualitative data are gathered by means of interviews and focus group discussions within the organisations. The results indicate that procedural fairness is affected by participation in setting performance targets, the goal-attainment-reward link, and the specificity of goals to be achieved by managers, but not by the type of performance measure used to evaluate performance. With regard to the consequences of procedural fairness, the results indicate that: (1) the effects of procedural fairness on job satisfaction and performance are indirect and fully mediated by distributive fairness, trust, and organisational commitment; (2) the effect of procedural fairness on organisational commitment is partially mediated by distributive fairness and trust; and (3) the effect of procedural fairness on goal commitment is partially mediated by trust. Finally, the results indicate that the effect of RMPM on performance is contingent on goal specificity, but not on goal difficulty.

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<p dir="ltr">This research proposes a methodology by which to identify signalized intersections that cannot be improved by retiming and must instead be addressed with capacity improvement via capital investments. For these intersections, a ranking metric is developed to rank based on capital investment necessity.</p>

Background: The purpose of CSR is to contribute to economic, environmental and social sustainability within companies. Social sustainability aims to contribute with a profitable business and to be a good citizen of society and within the company. The banking industry operates a professional service business, where it’s important to maintain and create relationships with customers, employees and other areas of operation. Purpose: The purpose of this study is to compare and investigate the bank's view on social sustainability, how they set up performance measures and how they measure performance in terms of social sustainability, which is one of three dimensions within corporate social responsibility. The study shall explain how social sustainability is defined and how the definition affects elected performance measures and measurement. The study shall contribute with knowledge development about how banks define, design performance measures and measure social sustainability. Method: The study follows a qualitative method with an abductive approach. Five interviews, with three different banks, have been conducted in the form of semi-structured interviews with the aim of sharing knowledge and answering our main question.  Conclusion: We can conclude that the definition of social sustainability is different among the banks but that chosen performance measures are very much alike if not identical. This means that banks measure the same performance measures, which refers to different things. Finally we consider that the line between making performance measures and measurement is subtle, hence the social sustainability is measured before performance measurements are completed. / Bakgrund: CSR syftar till att bidra med ekonomisk, miljömässig och social hållbarhet inom verksamheter. Social hållbarhet ska bidra till en lönsam verksamhet och handlar om att vara en god medborgare i samhället och verksamheten. Bankbranschen bedriver en professionell tjänsteverksamhet, där det är viktigt att bibehålla och skapa relationer med kunder, anställda och andra verksamhetsområden. Syfte: Syftet med denna uppsats är att jämföra och undersöka hur banker ser på social hållbarhet, sätter upp prestationsmått och mäter prestationer vad gäller social hållbarhet, som är en av tre dimensioner inom corporate social responsibility. Studien avser att redogöra för hur social hållbarhet definieras och hur definitionen påverkar uppsatta prestationsmått och mätning. Studien avser att bidra med kunskapsutveckling om hur banker definierar, sätter upp prestationsmått och mäter social hållbarhet. Metod: Uppsatsen har genomförts genom ett kvalitativt tillvägagångssätt med en abduktiv ansats. Fem intervjuer, med tre olika banker, har i form av semistrukturerade intervjuer genomförts med syfte att ta del av kunskap och besvara uppsatsens frågeställning. Slutsats: Vi kan konstatera att definitionen av social hållbarhet skiljer sig åt men att valda prestationsmått i många fall är lika om inte exakta, vilket innebär att bankerna mäter samma prestationsmått som avser olika saker. Slutligen anser vi att linjen mellan utformning av prestationsmått och mätning är hårfin, då vi konstaterar att den sociala hållbarheten mäts innan prestationsmått är färdigställda.

No / This study aims to investigate whether, and how, the use of performance measures, procedural justice, and interpersonal trust interact to affect organisational commitment of police officers. Drawing on a survey based on a sample of 57 senior officers within a single police force, we find that the use of performance measures, procedural justice, and interpersonal trust are positively associated with organisational commitment. Further analysis reveals that trust between officer and superior mediates the relationship between the use of non-financial measures and organisational commitment, but procedural justice does not have a mediating effect on commitment. These findings are further explored through selected interviews with respondents.

Yes / Prediction of corporate failure is one of the major activities in auditing firms risks and uncertainties. The design of reliable models to predict bankruptcy is crucial for many decision making processes. Although a large number of models have been designed to predict bankruptcy, the relative performance evaluation of competing prediction models remains an exercise that is unidimensional in nature, which often leads to reporting conflicting results. In this research, we overcome this methodological issue by proposing an orientation-free super-efficiency data envelopment analysis model as a multi-criteria assessment framework. Furthermore, we perform an exhaustive comparative analysis of the most popular bankruptcy modeling frameworks for UK data including our own models. In addition, we address two important research questions; namely, do some modeling frameworks perform better than others by design? and to what extent the choice and/or the design of explanatory variables and their nature affect the performance of modeling frameworks?, and report on our findings.

Yes / Although many modelling and prediction frameworks for corporate bankruptcy and distress have been proposed, the relative performance evaluation of prediction models is criticised due to the assessment exercise using a single measure of one criterion at a time, which leads to reporting conflicting results. Mousavi et al. (Int Rev Financ Anal 42:64–75, 2015) proposed an orientation-free super-efficiency DEA-based framework to overcome this methodological issue. However, within a super-efficiency DEA framework, the reference benchmark changes from one prediction model evaluation to another, which in some contexts might be viewed as “unfair” benchmarking. In this paper, we overcome this issue by proposing a slacks-based context-dependent DEA (SBM-CDEA) framework to evaluate competing distress prediction models. In addition, we propose a hybrid crossbenchmarking- cross-efficiency framework as an alternative methodology for ranking DMUs that are heterogeneous. Furthermore, using data on UK firms listed on London Stock Exchange, we perform a comprehensive comparative analysis of the most popular corporate distress prediction models; namely, statistical models, under both mono criterion and multiple criteria frameworks considering several performance measures. Also, we propose new statistical models using macroeconomic indicators as drivers of distress.

Purpose This paper analyses the use of marketing metrics and marketing information and metrics contained in 2006/7 annual reports of companies listed on the Johannesburg Stock Exchange. The assumption is that the annual reports are the vehicle whereby listed companies communicate to their shareholders and other stakeholder constituencies. Methodology The assessment criteria is based on Ambler’s (2003) suggested marketing metrics and qualitative data is based on a checklist compiled from various academic sources. The elements which are assessed pertain to brand equity, other customer metrics, segmentation, competition, innovation and environmental and strategic aspects. The information obtained is compared to information required by investors and rating is done based on a grand total maturity. Findings Research results indicate that the use of quantitative metrics and qualitative data is very limited. The majority of companies display a lack of information pertaining to marketing. The results reflect a bi-modal tendency. Half (53%) of the companies do not provide any or poor information on their brand whereas 26% of companies supplied good and excellent information. The grand total score indicates that nearly two thirds (60%) of companies obtain a score of less than 50%, providing insufficient information. On the other hand, 27% of companies provide good and excellent information. Segmentation metrics are generally not reflected in annual reports, neither are competitors. Innovation and environmental aspects influencing market trends are covered by two thirds, however a third provides insufficient information. Other findings include that no standard reporting format exists. Information pertaining to marketing is spread throughout the annual reports. None of the companies provide a glossary of marketing definition or brand terminology. Research implications More in-depth research needs to be conducted on various industry sectors and amongst investors as to their needs. Originality/ value The paper is of value to corporate executives, marketing and communication practitioners who seek to improve communication and to convey optimal information for the investment community. The aim is to stimulate executive management to revise their relationship towards customers, the brand, marketing strategy and investors. / Graduate School of Business Leadership / MBL

Benefits of implementing Supply Chain Integration (SCI) are acknowledged in existing integration literature. Integration extending beyond functional silos and firm boundaries is expected to provide value for customers in terms of higher quality, improved service level, and reduced costs.In addition, internal integration allows business functions to align around a single company goal. This type of integration promotes value creation while decreasing redundancies and costs. Yet, regardless of the significant advances in research and practice, many organizations still experience difficulties not only to integrate activities with supply chain partners, but they also struggle to integrate activities within an organization, for example, through implementation of a sales and operations planning (S&amp;OP) process. To tackle these challenges, organizations may need to reconsider why and how they integrate both internally and externally. However, the previous integration research provides only limited guidelines for how to carry out such evaluations. Many organizations experience difficulties in addressing the complexity related to integration and evaluation of activities internally and with SC partners. The lack of concrete guidelines for evaluation of SCI in theory is seen as one of the reasons for the still sporadic examples of successful SCI in practice. Thus, the overall purpose of this research is to increase understanding of external and internal integration in supply chains. To address the purpose, three studies (1-3) have been conducted. The study 1 highlighted the current status and several SCI challenges in academic literature and in practice. One of the major challenges relates to the absence of a systematic comprehensive approach for evaluation of internal and external integration. To contribute to closing of this gap, study 2 was conducted to develop a context based framework for evaluation of external integration. Finally, the subsequent study 3 aimed to develop a framework for evaluation of the S&amp;OP process. Concerning the SCI challenges, this research contributes to previous integration literature by confirming some existing challenges but also by identifying additional challenges. Related to challenges of external integration, a set of contextual factors are identified which were observed to challenge the establishment of an appropriate level of external integration with SC partners. As a result a misfit occurs between the contextual factors and applied level of external integration. Additionally, reasons for the misfits were identified and discussed. Associated with the challenges of S&amp;OP process, this thesis adds to existing fragmented literature on the S&amp;OP process evaluation challenges by synthesizing and extending the existing knowledge. A framework has been developed which is founded on two key areas of process performance – S&amp;OP process effectiveness and efficiency, and on various maturity levels of the process. Although several challenges were found for each maturity level, some challenges were observed occurring across more levels. Moreover, in this research, a context based framework for evaluation of external integration is proposed. The framework extends the previous SCI frameworks. It is founded on contextual factors which were considered by the studied cases when integrating with their SC partners. Furthermore, the factors were observed to promote establishment of an appropriate level of external integration. Each level consists of identified external integration activities. The thesis further contributes to the S&amp;OP performance research by addressing the lack of process oriented frameworks for evaluation of the process performance. The proposed framework of measuring the S&amp;OP process performance considers the five major steps of the process and their outputs as well as the output of the entire process. To reflect the process performance measures, the framework structures and defines effectiveness and efficiency measures and their relation to the process performance. The framework also conforms to the majority of the criteria for designing of appropriate performance measures. Finally, the major results of the thesis are synthesized and a framework is suggested of external integration and its effect on S&amp;OP process performance. The framework considers the identified contextual factors, appropriate levels of external integration, and the S&amp;OP performance measures the integration can have effect on. The thesis also discusses, alongside with the theoretical contributions, how the developed frameworks can support managers in evaluating their supply chain integration practices. Additionally, several opportunities for future research are outlined.