Este estudo teve como objetivo principal desenvolver um modelo de mensuração do desempenho financeiro e econômico para empresas em rede. A justificativa para tal desenvolvimento foi, justamente, uma lacuna verificada nos textos de organização industrial, nova economia institucional e modelos de mensuração do desempenho de empresas e cadeias de suprimentos. Estas pesquisas, até o momento, não enfatizaram, diretamente, questões de cunho financeiro: faltou discutir a dinâmica da variável dinheiro nos modelos. Seguindo este argumento, foi desenvolvido um modelo matemático para otimização do lucro e do EVA (Economic Value Added) levando-se em consideração, além do custo e receita operacional, os custos e receitas financeiras, o tipo de cadeia que a empresa está inserida (atividade), o tipo de estrutura de governança (mercado, rede ou hierarquia) adotado e o seu segmento (elo) de atuação dentro da cadeia. Para validar o modelo, foram coletados dados contábeis de 109 empresas do agronegócio brasileiro, entre os exercícios de 2001 a 2005. Aplicou-se um teste MANOVA (ANOVA Multivariado) para verificar a interferência dos fatores (segmento, cadeia, estrutura e constituição jurídica) sobre a variação dos valores dos indicadores de desempenho financeiro (margem bruta, relação entre exigível de longo prazo sobre patrimônio líquido, retorno sobre ativos e sobre o patrimônio líquido e ciclo de caixa) e econômico (EVA). Pelos resultados, pode-se concluir que todos os fatores apresentaram interferência significativa na variação dos indicadores financeiros e somente o fator segmento interferiu no EVA das empresas. / The aim of this study was to develop an economic and financial performance measurement model for companies in network, since there is a gap in the literature texts of industrial organization, new institutional economy and models of performance measurements of companies and supply chains. In the related literature, these researches did not emphasize the questions related to financial matter, in a direct way, since there is a lack of discussion concerning to the dynamics of the \"money\" in the models. Therefore, a mathematical model was developed with the purpose of maximization of the profit and EVA (Economic Value Added) with emphasis in the financial cost and financial incomes. Moreover, the kind of the company\'s supply chain (business), governance\'s form (market, network or hierarchy) and its segment (actor) in the supply chain was studied. For this purpose, 109 Brazilian agribusiness companies had their accounting and financial data collected, during the period of 2001 and 2005. The statistical test MANOVA was used to detect the interference of the factors (segment, network, governance and legal nature) regarding the economic (EVA) and financial performance drivers range (gross margin, long term liability/net assets, return on assets (ROA) and return on net assets). Within the limits of the present study, we may conclude that all the factors provide significant (a<=0.05) interference in the range of the financial performance drivers. In addition, regarding to the economic performance, the segment was the factor that presented significant differences (a<=0.05), affecting the EVA of the companies.

Gender diversity within the boardroom is an important theme in the research of corporate governance. The lack of female directors during recent years have raised attention where the prejudice against women have been a central theme. Especially, in a gender egalitarian country as Sweden. The purpose of the study is to examine the relationship between female directors and financial performance, but also the presence of the “glass cliff” theory. The study is based on companies listed on Large Cap in Sweden, where data are collected from annual reports and a database. The collected data are analyzed by several statistical methods. The findings show that female directors do have a positive impact on a company’s financial performance, in terms of accounting-based measurements. However, the market-based measurement does not a provide a significant relationship to female directors, indicating that the Swedish stock market does neither positively or negatively react to a more gender diverse board. As no differences in performance are seen preceding the appointments of females compared to males, no evidence for the “glass cliff” is found. The findings suggest that female directors may enhance the performance of a company and disproves the prejudice against women. Further, the findings indicate that the Swedish boards are becoming more diverse, where precarious situations are not the reason for women to be appointed to the board.

The thesis is focused on the current management concepts of performance measurement, using both financial and non-financial criteria. The selected modern concepts of performance measurement can be found in the theoretical part, the larger part is devoted to the method of financial analysis, which is then applied on the selected building company in the practical part. The result of the work is to evaluate the financial health of selected company using both standard tools of financial analysis as well as less known techniques.

O novo contexto de competição entre empresas é baseado em um ambiente dinâmico e turbulento onde as empresas buscam inicialmente a sobrevivência que se traduz em rapidez na tomada de decisões e flexibilidade na produção. Nesse contexto, a implantação de Produção Enxuta se tornou uma opção bastante comum neste tipo de ambiente. A literatura apresenta diversos modelos de sistema de medição de desempenho aplicáveis em Produção Enxuta. Este trabalho busca contribuir com estes modelos, incorporando às medidas operacionais, medidas de acompanhamento das melhorias e de sustentabilidade dos procedimentos implantados. Além de uma revisão bibliográfica para o tema sistema de medição de desempenho para Produção Enxuta, este trabalho analisa três casos de ambiente de produção enxuta e os parâmetros do sistema de medição de desempenho utilizados para avaliar essas empresas. O resultado é a geração de um roteiro para um sistema de medição de desempenho para Produção Enxuta focado no desempenho operacional, melhoria contínua e na sustentabilidade dos procedimentos implantados. / The new context of competition between companies is based on a dynamic and turbulent environment where firms initially seek survival which translates into faster decision making and production flexibly. In this context, implementation of Lean Production has become very common in this type of situation. The literature presents several models of performance measurement system applicable to Lean Production. This paper seeks to contribute to these models, incorporating operational measures, improvement measures and sustainability measure of deployed procedures. Besides a review of the subject performance measurement system for Lean Production, this paper analyzes three cases of lean manufacturing environment and parameters of performance measurement system used to measure these companies. The result is the generation of a roadmap for a performance measurement system for Lean Manufacturing focuses on operational performance, continuous improvement and sustainability of deployed procedures.

Esta pesquisa tem como objetivo analisar a produção de edifícios comerciais de escritórios através da localização e aspectos construtivos tais como a dimensão das unidades dos escritórios e os índices de desempenho de mercado: estoque e taxa de vacância. As amostras selecionadas e analisadas e os resultados obtidos ao longo cinco anos de pesquisa em campo (1999-2003) foram consolidados em um banco de dados formado pela autora desde 1994. Enquanto as pesquisas internacionais consultadas possibilitaram conhecer um extenso campo para aplicação deste conhecimento, um volume razoável de pesquisas nacionais está sendo produzido com enfoque para indicadores específicos de desempenho quanto à resistência de materiais, conforto térmico, acústico e desempenho energético. Somente, uma pequena parte, porém, estão voltados para a orientação do mercado imobiliário. Em tais estudos, os dados coletados quase sempre se referem a um momento limitado do mercado, provêm de fontes indiretas e, algumas vezes não conseguem mensurar possíveis tendências com base histórica. Como os dados coletados abrangem uma quantidade expressiva de edifícios de escritório, deve-se ter em vista que a contribuição desta proposta está, principalmente, na descrição do mercado de escritórios e no tratamento estatístico dos dados, cujos resultados poderão auxiliar o desenvolvimento de novos empreendimentos ou mesmo contribuir na requalificação destes. Os resultados desta pesquisa podem subsidiar de forma direta os agentes envolvidos na cadeia produtiva como o setor financeiro, quanto ao investimento em empreendimentos desta natureza, minimizando riscos e auxiliar profissionais e técnicos no desenvolvimento de novas propostas tecnológicas e outros pesquisadores através dos subsídios indiretos produzidos. / This research aims to analyze the office market through attributes localization, constructive aspects such as the size of offices in office buildings and data of market performance such as stock and vacancy rate. The sample selected and analyzed and results acquired from latest five years (1999-2003) were consolidated in a self management database since 1994. While the international researches possibility spread this knowledge to application, the amount of national researches is produced to close measurement of performance as resistance of materials, temperature comfort, acoustic and energetic performance in office buildings. About few are more specifics and refer to Real Estate. The collection of data considered is a limited moment of market from indirect sources and sometimes to appraise or predict the future with historic base is impossible. As the data collected range the amount of office buildings, the main contribution form this research is the office market description and statistician treatment of data, which results could be to aid the development of new buildings or new design. The results of this research could be to give direct support to agents involved, like as financial sector to minimize the risks from this investment. To others, academics and practitioners, involved in Real Estate area and researchers to new technologies, these will receive indirect benefits from this research.

Cada vez mais presente em pesquisas na área da administração, a Corporate Social Performance (CSP), ou Performance Social Corporativa, vem sendo tema de muitas pesquisas nas últimas quatro décadas, principalmente, no que tange a sua mensuração. Com sua característica multidimensional, a CSP vem sendo medida de diversas maneiras, com a utilização de relatórios de sustentabilidade, surveys, banco de dados e índices. Essa pesquisa traz uma contribuição metodológica a essa temática, trazendo um modelo de mensuração de CSP com dimensões e variáveis identificadas na literatura. Depois, analisou-se a aderência desse modelo com indicadores dos Relatórios de Sustentabilidade que utilizam as diretrizes GRI-G4 e com o questionário ISE-2016. Então, propôs-se uma avaliação da aderência de ambas as medidas. Além das análises descritivas, utilizou-se os métodos de correlação de Pearson e de Spearman para avaliar a associação entre as pontuações das duas métricas diferentes e o Teste não paramétrico de Mann-Whitney para comparar as duas distribuições. Foram elaborados dois modelos de mensuração, considerando as dimensões identificadas na literatura correspondentes aos stakeholders primários. As análises de correlação de Pearson e Spearman resultaram em uma correlação muito baixa entre as duas métricas, GRI e ISE. O Teste Mann-Whitney mostrou que não há evidências que suportem a hipótese de que os relatórios de sustentabilidade GRI e o questionário ISE sejam diferentes para os stakeholders comunidade, clientes e fornecedores. Ainda, foi realizada a Regressão Linear Múltipla para que os efeitos de outras variáveis pudessem ser avaliados. Nessa análise foi possível verificar uma melhor associação entre as métricas de GRI e ISE para o stakeholder Empregados, o que pode ser explicado pelo maior número de variáveis encontradas. / The Corporate Social Performance (CSP) has been present in management scholarship for the past four decades, mainly concerning to the ways of its measurement. Due to its multidimensional characteristic, the CSP has been measured in different ways, such as using sustainability reports, surveys, database and indexes. This research aims to contribute to this subject, assessing the correlation of a measurement model that uses data from sustainability reporting aligned with the GRI-G4 guidelines, with a measurement model that uses the Índice de Sustentabilidade Empresarial - ISE-2016 survey data. In addition to the descriptive analysis, it was used the statistical methods of correlation of Pearson and correlation of Spearman to evaluate the association between the scores of the two different metrics and the Mann-Whitney U test. The analysis of Pearson and Spearman correlation resulted in a very low correlation between both scales, GRI and ISE. However, the Mann-Whitney test showed that there is a relationship between both distributions for the following stakeholders: employees, suppliers and customers. Finally, It was perfomed a Multiple Linear Regression and it was verified a better association between the GRI and ISE scales for the Employees stakeholder, which can be explained by the greater number of variables found.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-03-17T12:29:30Z No. of bitstreams: 1 Sandro Augusto Martins Bittencourt_.pdf: 2499816 bytes, checksum: 0956055e2fde2467515deaf1ac232b30 (MD5) / Made available in DSpace on 2017-03-17T12:29:30Z (GMT). No. of bitstreams: 1 Sandro Augusto Martins Bittencourt_.pdf: 2499816 bytes, checksum: 0956055e2fde2467515deaf1ac232b30 (MD5) Previous issue date: 2016-12-12 / Nenhuma / O objetivo desta tese foi construir um modelo de mensuração de desempenho aplicável a cadeias de suprimentos da indústria automotiva. A concepção do modelo foi baseada nos cinco processos SCOR: planejar, fornecer, produzir, distribuir e retornar, sob o enfoque das principais dimensões competitivas em estratégias de produção: custo, flexibilidade, entrega, qualidade e serviços. O método de pesquisa foi a modelagem. O modelo proposto foi aplicado em três semestres consecutivos da operação de uma cadeia de suprimentos composta por uma empresa focal, três fornecedores e três distribuidores. Pela realização de grupos focais com os gestores da cadeia, foram identificados os processos SCOR e as dimensões competitivas prioritárias, com o auxílio do método multicriterial Analytic Hierarchy Process (AHP). Com a elaboração do quadro de indicadores foi possível capturar os desempenhos obtidos pelos elos da cadeia nos três períodos analisados. Para as comparações e totalização dos resultados, os índices obtidos foram relativizados em função dos objetivos de desempenho atribuídos às empresas da cadeia. Por fim, foi desenvolvido um comparativo temporal com os desempenhos globais, onde foram discutidos os comportamentos e lacunas de cada processo SCOR e de cada dimensão competitiva. Os resultados finais proporcionaram a estruturação de um modelo conceitual de mensuração de desempenho, que aplicado em uma cadeia de suprimentos da indústria automotiva apontou os seguintes resultados: no segundo semestre de 2014 o desempenho da cadeia foi 65,49 %, com uma lacuna de 35,41 pp., neste período, os melhores desempenhos foram verificados no processo planejar e na dimensão competitiva qualidade; no primeiro semestre de 2015 o desempenho da cadeia foi 68,79 %, com uma lacuna de 31,21 pp., onde os melhores desempenhos foram verificados no processo planejar e na dimensão competitiva custo; no segundo semestre de 2015 o desempenho da cadeia foi 73,37 %, com uma lacuna de 23,63 pp., e os melhores desempenhos foram verificados no processo planejar e na dimensão competitiva custo. / The objective of this thesis was to construct a model of performance measurement applicable to supply chains of the automotive industry. The design of the model was based on the five SCOR processes: planning, supplying, producing, distributing and returning, on the focus of the main competitive dimensions in production strategies: cost, flexibility, delivery, quality and services. The research method was modeling. The proposed model was applied in three consecutive semesters of the supply chain operation composed of a focal company, three suppliers and three distributors. The achievement of focus group discussions with chain managers identified the SCOR processes and the priority competitive dimensions, with the help of the multicriteria Analytic Hierarchy Process (AHP). With the elaboration of the indicator tables, it was possible to capture the performances obtained by the chain links in the three periods analyzed. For the comparisons and totalisation of the results, the indices obtained were relativized in function of the performance objectives attributed to the chain companies. Finally, a temporal comparison with the global performances was developed, where the behaviors and gaps of each SCOR process and of each competitive dimension were discussed. The final results provided the structuring of a conceptual model of performance measurement, which applied in an automotive supply chain pointed the following results: in the second semester of 2014 the performance of the chain was 65.49%, with a gap of 35.41 pp., During this period, the best performances were verified in the process planning and in the competitive dimension quality; the first semester of 2015 chain performance was 68.79%, with a gap of 31.21 pp., wh the best performances were verified in the process planning and at the competitive dimension cost; in the second semester of 2015 chain performance was 73.37% with a gap of 23.63 pp., and the best performances were verified in the planning process planning and the competitive dimension cost.

Thesis (M.Dev.) --University of Limpopo, 2011 / The overall aim of the study was to investigate the factors contributing to RAL’s performance on roads infrastructure delivery in Limpopo Province for the first ten years since its inception. The study also sought to assess RAL’s steadiness, looking at its current practices and processes versus key external and internal developmental challenges facing the construction industry, in particular the civil engineering profession. Descriptive explorative research design using an instrumental case study was used in this research project to achieve the aim of the study. The population comprised all the people and companies involved with the RAL projects in Limpopo Province, including RAL staff, CIBD active registered Civil Engineering Contracting and consulting firms. Unstructured telephonic interviews and a structured questionnaire assisted the researcher to understand factors contributing to RAL’s performance in roads. The study revealed several strengths and weaknesses contributing to RAL’s performance, which concerned the agency‘s nature and composition, level of implementation of its strategies, policies and plans. A clear and implementable quality assurance system must be developed to mitigate all risks associated with project management processes and procedures. Strategies should also be identified on how the agency’s performance will progress despite the economic instability and political interferences. Proper strategic planning has thus far proved to be prudent in identifying risks and ways to mitigate them. According to the study RAL, an organisation of its own type specialising in roads infrastructure, its nature and size, its vast experience and knowledge of construction and project organisation and Project managers’ experience, competence and commitment to finishing the project with time ,cost and budget, have emerged as key ingredients assisting it in becoming an organisation with its proven record. The study also demonstrated RAL’s strength in terms of its communication, control and dedication in managing projects. However too many tenders are issued within a short space of time which makes contractors unable to adequately respond to them. RAL has demonstrated that it is negatively affected by an unstable economic environment. As a result construction materials are always aligned to inflation. To that end RAL should constantly monitor market conditions to synchronize its activities to 5 rightfully position themselves as these are external factors that are unavoidable, but require a hands-on approach

Thesis (MPA) --University of Limpopo, 2011 / The proposed study intends to establish how procedural the reward system is being implemented in the Limpopo Department of Health and Social Development and whether claims of bias are founded. The study is intended to determine the system’s influence on the organization’s ability to track poor performance and manage it. Also providing a refreshed view of the current pitfalls in the implementation of the program therefore providing indications of remedial action to recover the purpose of the PMDS. To assess the impact of Performance Management practices and explore best implementable practices which lead to effective performance management system and best service delivery by the Limpopo Department of Health and Social Development. Qualitative research approach using interview schedule for HR and line managers was utilised. The findings are that the system can not be linked to employee output but an obvious benefit is employee rewards.

Many highway maintenance agencies are facing an increased pressure to utilize their limited resources while still achieving the optimum winter highway maintenance outcome. Also there is a tendency to privatize maintenance operation, in order to improve the road user's satisfaction by bringing more competition to winter maintenance operations. Given this context the purpose of this research is to develop an effective performance measurement system that can evaluate how well agencies have conducted winter maintenance activities to meet the road user's expectations of safety and mobility. Though there have been performance measurement studies conducted in the winter maintenance area, few of them are comprehensive enough to evaluate winter maintenance outcomes, while at the same time taking storm severity, road system characteristics, and maintenance effort together into consideration. To address this deficiency, several particular challenges must be considered: first, how to evaluate the storm severity for individual storms; second, how to evaluate maintenance outcomes using a series of quantitative measures; and third, what are the appropriate targets that maintenance outcomes can be compared with, considering outcomes are sensitive to maintenance input, weather severity, road classifications, and traffic specifications. To address these questions: A storm severity index is developed; studies on effects of weather were quantitatively synthesized by meta-analysis; effects of weather and maintenance on road surface conditions are estimated by MLR; SEM (Structural Equation Modeling) is applied to estimate the direct and indirect effects of maintenance on mobility and Multiple Classification Analysis (MCA) was applied to estimate the contribution of winter maintenance to safety. The final result of this research is an applicable winter maintenance performance measurement system. It informs maintenance agencies where they excel at and where improvements are needed for the specified goals. Further, the developed road surface condition prediction model can be used as a predictive tool to allow agencies to conduct "what if" experiments that will lead to optimization of maintenance practice over time. The relative magnitudes of the effects of different maintenance methods on mobility and safety that is estimated by the models will enable agencies to assign priorities, and to compare maintenance outcomes based on the input resources.