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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
651

美國聯邦政府--政府績效與成果法之研究分析

謝麗秋 Unknown Date (has links)
當前政府為了因應21世紀的挑戰,莫不積極從事行政改革。在行政改革的制度當中,美國聯邦政府的政府績效與成果法(GPRA)已成為美國各機關執行的核心。我國為因應近年來國內外社會、經濟、政治的急遽變遷而推行政府再造,在這過程中,如何進一步提高施政規劃與財政管理績效已成為刻不容緩的課題。美國聯邦政府的政府績效與成果法自1993年通過以來,在執行上的相關經驗有值得我國借鏡與學習之處。 本文採文獻分析。此法的通過乃是根據不斷改革經驗而來,因此,本文介紹美國改革潮流之演變,詳述績效預算改革之內容,使吾人對GPRA產生的背景與來源較為瞭解。在其理論基礎方面,以策略管理與績效管理闡釋其理論基礎,探討其理論精神。此外,以美國人事管理局為例,摘要部分1997-2002年策略計畫書,1999年績效報告以及2000年之年度績效計畫以為參考,並以GAO的報告為基礎針對其內容予以分析。 有關GPRA執行建議方面,本文列出美國會計總署(GAO)以及美國國家行政學院以及績效協會針對GPRA所做出相關研究而提出的建議。挑戰部分則從管理技術面、決策面以及政治面出發來加以探究。 最後整理本研究結果並以試辦計畫、策略目標之制定、績效目標之制定、指標之制定、年度績效報告、機關心態調適與組織文化的建立等議題提出對我國現行制度與改革的建議。
652

美國聯邦政府施行功績俸制度之研究 / Merit Pay System in the Federal Government

劉寶珠, Liu, Pao Chu Unknown Date (has links)
薪俸制度的良窳,不僅影響優秀人才的延攬和保持,更與人員士氣和績效的提升有密切相關。因此,美國聯邦政府師法民營企業實施績效薪俸(Pay for Performance)制度之成效,於一九七八年文官改革法,針對一般俸表第十三至十五職等的管理人員與監督人員創設功績俸制度(MPS),摒棄過去自動晉俸的調整薪俸方式,改依工作績效決定加薪數額,期能激勵人員士氣與績效,進而提昇組織生產力。   本論文旨在探討美國聯邦政府施行功績俸制度之情形,採取文獻分析法,首先檢視支持與反對功績俸制度的相關理論,其次針對美國聯邦政府實施功績俸制度之過程和內容,作一有系統的介紹,並綜理其施行結果,檢討其成敗關鍵,進而說明有效實施該制的要件。   本研究結果發現,功績俸制度和其後在一九八四年改革之績效管理與獎賞制度(PMRS)所強調的「依功論酬」概念頗佳,也得到員工的支持,但是大部分的實際研究均指出,兩制並未能達成改進組織生產力的目標。績效評估的困難與基金不足的問題,乃是影響制度成敗的兩大關鍵因素。值得一提的是,儘管一連串的功績俸計畫成效不佳,但是聯邦政府仍不願放棄該一理念,反而積極檢討將該制擴大的可能性。   最後,除了對功績俸制度提出改進建議外,並探討該制在我國政府機關的適用性問題,以及歸納政府機關施行績效薪俸制度之原則以供參考。
653

專業服務差異化優勢隻行銷與績效管理--以A會計師事務所為例 / Marketing, performance management and competitive advantage through service differentiation in the accounting profession - a case study

陳依蘋, Chen, Iping Unknown Date (has links)
會計師因為社會所賦予的責任,是投資大眾對資本市場的信心所在,扮演著監督企業是否誠實表達其經營狀況的公正第三者。但是隨著企業經營國際化的程度越深,跨國營運模式更加成熟之際,會計師除了必須具備在地的專業之外,尚須具備全球經營環境、產業及稅務法規等相關知識,以提供符合客戶國際化需求的服務。同時由於各界對會計師業的管理與獨立性的要求也愈來愈嚴格,在獨立性與追求成長的雙重挑戰下,對投資大眾負有社會責任的會計師業,如何透過其品牌價值之建立,獲取大眾信任;並透過品牌的差異化,在同業競爭中同中求異,脫穎而出,拉大差異,以追求成長。 個案A會計師事務所運用國際聯盟組織的全球專家資源及區域性人才運作的整合,透過「整合行銷溝通」與「知識分享」的方式,包含提出產業別及各領域的研究報告、在媒體發表相關論點文章、於學校開闢產學合作課程、舉辦研討會等方式,不但塑造出其產業專家的形象,同時也引進全球最新的議題與觀念,建立在專業知識領域上的議題領先性(Thought leadership)形象,透過議題領先性的建立,塑造其具備在地化與全球化的專家智識品牌價值,建立其專業服務差異化的優勢,拉大競爭差距,並進而追求成長。 本研究嘗試探討個案事務所在議題領先性的做法及其績效管理,以提供專業服務業在差異化優勢的建立及其績效管理上之參考依據,並對專業服務業在議題領先性之建立上提出建議。A會計師事務所藉由其全球組織聯盟之全球性品牌基礎為發展,透過知識分享擴及組織外部,包括顧客端及相關社群、社會大眾端,並運用整合性行銷之手法來達到議題領先性之塑造與品牌聲譽的差異性,藉以強化A會計師事務所之競爭優勢。 關鍵字:競爭優勢、績效管理、平衡計分卡、知識管理 / Accountants are relied on by the investing public to act as neutral third parties in their role as monitors of whether corporate reporting faithfully reflects actual operating conditions. However, with the increasing internationalization of corporate operations and the spread of cross-border business models, accountants are required to possess, in addition to local professional knowledge, knowledge relating to international operations, industries and regulations, in order to provide services that meet the needs of their globalizing clients. At the same time, standards for accounting management and independence requirements have grown increasingly strict. Given the dual challenges of remaining independent and pursuing growth, how do accounting firms, with their responsibility to the investing public, build brand value and acquire the public’s trust, and how do they distinguish themselves through brand differentiation, stand out from their competitors and achieve growth? In the case referred to in this thesis as Accounting Firm A, the firm leveraged the resources of its global alliance, global experts and regional integration of talent, and used “integrated marketing and communication” and “knowledge sharing” (including presentation of studies in different industries and fields, publishing articles on relevant topics, providing courses to the academic community jointly with industries, holding seminars, etc.), to introduce the latest issues, create its image as industry experts, and establish a reputation for professional thought leadership. This, in turn, created brand value based on local and global expertise, and allowed the firm to build competitive advantage in differentiated professional services, thereby enlarging its competitive lead and achieving growth. This thesis explores the methods that the subject firm used in building thought leadership and in its performance management, and provides evidence and suggestions for professional service providers on the establishment of advantage through service differentiation and performance management. It finds that Accounting Firm A, based on the development of its global brand and global alliance, utilized integrated marketing to establish thought leadership and brand differentiation. The firm further strengthened its competitive advantage by extending knowledge sharing to those outside the organization, including customers, relevant communities and the general public. Knowledge itself does not create value. The value of knowledge is fully realized only through management, communication and sharing, and the power of information technology.
654

參與的理想或授能的幻想?從民主行政重構政府績效管理制度 / The ideal of participation or the illusion of empowerment? Reframing government performance management from democratic administration

黃重豪, Huang, Chung Hao Unknown Date (has links)
【研究目的】 管理理論從素樸的績效評估過渡到發展性的績效管理,反映了從集權控制轉向分權參與的趨勢,一方面更加著重於人力資源發展,對政府部門而言,目的尚在鞏固文官的中立能力。惟我國以績效管理為名進行考績制度的改革時,似乎仍執著於命令與控制手段的討論。準此,本研究首先檢討現行考績參與機制的良窳,再探詢公務人員對於考績制度民主化的認知,以此剖析制度轉變可能遭遇的困境,最後依據實務可行性重構參與式考績制度。 【研究問題與研究方法】 本研究採質化方法逐一針對研究問題分析之,分別為考績制度是否有體現民主價值的必要?考績委員會是否有助組織管理的民主化?公務人員是否認同考績制度體現民主價值?如何從民主行政角度設計參與式考績制度?本研究以次級資料及文獻分析法論證考績制度體現民主價值的必要性及考績委員會的制度起源;再從深度訪談法分析考績委員會是否發揮功能,以及公務人員對考績制度民主化的認知及接受度;最後綜合所有質性資料提出參與式考績制度的改革建議。 【研究發現】 本研究從理論與訪談論證考績制度的權力集中化將扼殺文官的專業能力,而考績委員會雖企求藉民主參與確保程序正義,卻仍將上下從屬的權力結構複製進獨立委員會,失卻水平制衡的功能。而以部分機關試行績效管理的經驗及深度訪談的假設性詢問發現,行政人員普遍無法接受考績制度開放民主參與,僅期盼獲悉考核原委,故仍將制度正義寄託在考核者身上。推其原因在於集體行動的邏輯、橫向組織力量的匱乏,以及家長式領導的文化,使組織民主遭到實用性價值的貶低。最後本研究在不侵犯管理權威的前提下,從資訊公開角度主張考核資訊透明化及考績委員會「實質參與」,作為考績制度改革的建議。
655

Strategies for the management of low performing secondary schools in the North West Province / Maiketso Victor Mogonediwa

Mogonediwa, Maiketso Victor January 2008 (has links)
Thesis (M.Ed. (Education Management)--North-West University, Potchefstroom Campus, 2008.
656

Constituting performance : Case studies of performance auditing and performance reporting

Svärdsten Nymans, Fredrik January 2012 (has links)
The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. In constitutive accounting literature, there is a well-established notion that accounting and performance auditing enable “government at a distance” by representing organizational actions and results of those actions, i.e. by constituting performance.  Accounting and performance auditing have been regarded as “technologies of government” that make government from spatial and temporal distances possible by linking political and programmatic ambitions, i.e., the will of a superior, to everyday organizational conduct. However, whereas many previous studies of accounting and performance auditing as technologies of government focus on the discourses over the technologies of accounting and performance auditing, this thesis focuses its analysis on the operationalization of these technologies in local organizational settings. By studying the constitution of performance in the practices of accounting and performance auditing this thesis contributes by problematizing that which supposedly makes government at a distance possible. The thesis is based on two case studies of performance audit and two case studies of performance reporting. On the basis of these papers, the thesis studies the constitution of performance in performance auditing and accounting. Whereas the constitution of performance may seem stable and unproblematic at the level of discourse, this thesis suggests that constituting performance is a complex process of social construction that requires significant organizational efforts and that the ability of accounting and performance auditing to connect political and programmatic ambitions to daily organizational conduct cannot be taken for granted. The thesis suggest that once we acknowledge that performance is a socially constructed representation of organizational actions and begin to pay attention to how performance is constituted in local organizational settings, we can find new ways of addressing the ongoing challenge of constituting performance in accounting and performance auditing and increase our understanding about the ability of these practices to enable government at a distance. / <p>At the time of doctoral defence the following papers were unoublished and had a status as follows: Paper nr. 2: Manuscript; Paper nr. 3: Manuscript; Paper nr. 4: Manuscript</p>
657

Civil service reform and human resources management priorities in Mozambique.

Guebuza, Anchia Nhaca. January 2006 (has links)
<p>This study focused on the developments of Civil Service Reform (CSR) in Mozambique, and the priority issues pertaining to human resources management in the country. This research investigation performed an assessment of the human resources management priorities and its effectiveness in civil service reform in the Government of Mozambique.</p>
658

Dynamic monitoring, modeling and management of performance and resources for applications in cloud

Xiong, Pengcheng 06 November 2012 (has links)
Emerging trends in Cloud computing bring numerous benefits, such as higher performance, fast and flexible provisioning of applications and capacities, lower infrastructure costs, and almost unlimited scalability. However, the increasing complexity of automated performance and resource management for applications in Cloud computing presents novel challenges that demand enhancement to classical control-based approaches. An important challenge that Cloud service providers often face is a resource sharing dilemma under workload variation. Cloud service providers pursue higher resource utilization, because the higher the utilization, the lower the hardware cost, operating cost and maintenance cost. On the other hand, resource utilizations cannot be too high or the service provider's revenue could be jeopardized due to the inability to meet application-level service-level objectives (SLOs). A crucial research question is how to generate as much revenue as possible by satisfying service-level agreements while reducing costs as much as possible in order to maximize the profit for Cloud service providers. To this end, the classical control-based approaches show great potential to address the resource sharing dilemma, which could be classified into three major categories, i.e., admission control, queueing and scheduling, and resource allocation. However, it is a challenging task to apply classical control-based approaches directly to computer systems, where first-principle models are generally not available. It becomes even more difficult due to the dynamics seen in real computer systems including workload variations, multi-tier dependencies, and resource bottleneck shifts. Fundamentally, the main contributions of this thesis are the efforts to enhance classical control-based approaches by leveraging other techniques to address the increasing complexity of automated performance and resource management in the Cloud through dynamic monitoring, modeling and management of performance and resources. More specifically, (1) an admission control approach is enhanced by leveraging decision theory to achieve the most profitable service-level compliance; (2) a critical resource identification approach is enhanced by leveraging statistical machine learning to automatically and adaptively identify critical resources; and (3) a resource allocation approach is enhanced by leveraging hierarchical resource management to achieve the highest resource utilization. Concretely, the enhanced control-based approaches are implemented in a collection of real control systems: ActiveSLA, vPerfGuard and ERController. The control systems are applied to different real applications, such as OLTP and OLAP database applications and distributed multi-tier web applications, with different workload intensities, type and mix, in different Cloud environments. All the experimental results show that the prototype control systems outperform existing classical control-based approaches. Finally, this thesis opens new avenues to address the increasing complexity of automated performance and resource management through enhancement of classical control-based approaches in Cloud environments. Future work will consistently follow the direction of new avenues to address the new challenges that arise with the advent of new hardware technology, new software frameworks and new computing paradigms.
659

Lika handlare tänker olika : En studie om korttransaktionskostnader och beloppsgränser

Forsgren, Filip, Lindvall, Amanda, Alfredsson, Niklas January 2013 (has links)
As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant’s refuses card purchases below a certain amount, while others accept card with any purchase. This study aims to create understanding why there is a difference between these merchants. Fifteen different merchants in kiosks, shops, cafes and convenience stores were interviewed. To analyze the collected data the investigator’s used “The Balanced Scorecard”. The model’s purpose is to illustrate a way of thinking of performance management and which factors are of importance. The responses from the interviews were categorized into “The Balanced Scorecards” four perspectives in order to see differences, similarities and patterns. The survey shows two distinct patterns. The six merchants who chosen not to have a threshold for card payments says that service towards the customers is the most important factor behind the decision. These merchants are aware that some purchases are unprofitable but they see a better financial result in future if their customers are satisfied. All of the other nine merchants who have a threshold indicate financial motives as a basis for their decisions. These merchants are more likely to see the effect to the individual transaction in which the nonprofitability of each purchase gives an inferior total result and therefore should be avoided.
660

從策略形態分析與策略診斷觀點探討策略管理架構之建構:以某公司為例

吳政蓉 Unknown Date (has links)
面對競爭激烈的經營環境,如何以優質的企業決策及執行力獲取競爭優勢,成為經營管理層重要的管理議題。本研究以國內某公司為個案研究對象,透過(1)檢視個案公司的策略內容,了解企業本身之策略形態(條件、環境與目標)、功能政策、組織方式與結構以及各項行動方案與績效衡量等之關聯性,(2)策略點態勢分析及平衡計分卡,診斷企業管理缺口並發展未來的策略方向及行動方案。(3)透過策略地圖與平衡計分卡之概念,將願景、策略內容與目標及衡量指標之因果關係轉化成策略執行的架構,以達成策略執行及目標績效管理的整合效果,協助個案公司建立一套有效的策略管理制度。(4)以相關係數分析驗證績效指標與策略目標間之關聯性,以作為未來改善之基礎。 本研究之主要研究結論包括: ㄧ、經由分析個案公司的現行策略與經營形貌,體認在缺乏明確的公司願景及目標下,有限資源的分配順序無法產生共識,造成企業內部溝通成本過高及組織績效不彰的問題,個案公司有必要進一步釐清策略定位並規劃長期性的目標,將事業單位之目標與公司整體目標相聯結,以增進績效指標與策略目標之達成。 二、以策略形態之分析結果提供個案公司各單位主要主管對話之基礎,並經由內部整合會議之溝通討論,基於個案公司之核心能力及優勢,決議短期內將公司定位為產品追隨者,將企業目標聚焦於核心產業,長期則將以全方位方案解決提供者為企業目標,在事業與總體策略上,強調品牌業務經營之強化及快速擴大專案代工規模以獲得製造之規模經濟,並強化功能性產品與機械之開發能力,適度調整功能性架構,以強化橫向溝通及資源之整合綜效。在網絡定位策略上形成之共識包括增加價值鏈項目活動與深化專案代工業務之核心競爭力,增強在產業中的主導實力。 三、在建置組織績效管理架構上,則初步建構出組織績效各構面之衡量指標,並採用相關分析驗證現行績效指標與策略目標間之關聯程度,以作為個案公司日後進行策略管理之建議與未來持續改善之基礎。相關係數分析顯示,聯結程度不顯著之績效指標充分反映個案公司經由策略整合分析後,決議強調之策略發展方向。 / Obtaining a competitive advantage via a well thought out strategy and its execution for value creation is one of the most important tasks for executives in today's cutthroat market place. A listed Taiwanese enterprise was chosen as the subject company for this study. Focused efforts were directed to analyze the relationship between the subject company's strategy and its actions in pursue as well as to diagnose its overall management performance. The results of this study were summarized in hope to provide the firm an organized framework for refining and mapping its strategic plans and developing its performance measuring system. The approach of this study is guided in four sequential steps: 1. Examine the subject company's strategic insight to understand the firms strategic posture (capability, environment, goal), functional policy, organization structure, and relationship between its action plans and measuring system; 2. Diagnose, by applying the methodology of Strategic Posture Analysis, the subject company's performance management system and identify gaps between actions and its strategic direction for the corporate and its individual business units; 3. Develop the subject company’s strategy map and translate the mission and strategy of corporate and individual business units into a set of measuring build around the four perspectives within the framework of the Balanced Scorecard (BSC) as a template for investigating the subject company's performance in relationship to its objectives; and 4. Test empirically the correlation between the key performance drivers and its strategic objectives to provide a gap analysis as the basis for its improvement planning. The major findings and results from the study are summarized as follows: 1. The assessment on the subject company's current strategies and its actual operations in practice revealed that its vision and mission have not been clearly communicated and consensus was lacking on priority of resource deployment among its executives. As a result, the subject company suffers from high communication cost and lagged performance. It is imperative that the subject company clarify its corporate vision and mission statement and long term strategic objectives to realign individual business units' actions to corporate long term strategic postures. 2. Through multiple interviews with its officers and their participation in analysis of the subject company's overall strategic posture, consensus on strategies for both short term and long term were eventually achieved. Playing follower to the leading brands in the short term will continue while, in the long run, it will prepare itself to be a total solution provider in its selected markets. Dedicated efforts to strengthen its functional materials and equipment engineering platform as well as to expand its front end customer service capability were suggested. Due to the nature of its diverse business unit operations, the business unit executives agreed on a combined strategy portfolio–focusing branded business activities in value building; expanding OEM business for economies of scale while steering toward ODM; and adding E-Channel to broaden its communication and connection vehicles to the market and consumers. Organization may need to be restructured in such a way as to allow resource sharing and leveraging for better synergy. It was well recognized that increasing activities in the value chain together with enlarged OEM/ODM scale will naturally enhance the subject company's driving position in its industrial network. 3. A strategy map in the framework of BSC was developed for correlation analysis between the current performance drivers and key strategic objectives. Weak correlations were identified in many of the subject company's key activities which suggest the needs for further review upon its strategy setting and execution practice before a BSC concept-based strategic performance management system could be applied effectively to integrate performance across organization.

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