Health and wellness programs are being utilized by organizations at growing rates. Research on health and wellness programs is typically confined to the program of a single organization and the employees participating in that specific program. Typically, this research examines the outcomes of health and wellness programs in organizations, such as return on investment in terms of medical costs, as well as improvements in the health of the employees. However, little information is known about those who choose to participate in health and wellness programs and the characteristics that may influence their participation. This study examined the relationship between demographic characteristics and likelihood of participation in health and wellness programs, as well as the relationship between program characteristics and likelihood of participation. Differences in likelihood of participation were found between different program types. Women were found to be more likely to participate than men, in most cases. Likelihood of participation increased as the incentive amount increased and decreased if the program incentive had a loss frame. Likelihood of participation was also higher for participation-based incentives compared to outcome-based incentives.

This study examined training evaluation practices in U.S. nonprofit sector organizations. It offered a framework for evaluating employee training in the nonprofit sector and suggested solutions to overcome the barriers to evaluation. A mail survey was sent to 879 individuals who were members of, or had expressed an interest in, the American Society for Training and Development. The membership list consisted of individuals who indicated association/nonprofit or interfaith as an area of interest. Data from the survey show that training in the nonprofit sector is evaluated primarily at Level 1 (reaction) and Level 2 (learning). It also shows decreasing use from Level 3 (application) through Level 5 (ROI). Reaction questionnaires are the primary method for collecting Level 1 data. Facilitator assessment and self-assessment were listed as the primary method for evaluating Level 2. A significant mean rank difference was found between Level 2 (learning) and the existence of an evaluation policy. Spearman rho correlation revealed a statistically significant relationship between Level 4 (results) and the reasons training programs are offered. The Kruskal-Wallis H test revealed a statistically significant mean rank difference between "academic preparation" of managers with Level 3 evaluation. The Mann-Whitney U test was used post hoc and revealed that master's degree had a higher mean rank compared to bachelor's degree and doctorate. The Mann-Whitney U test revealed that there were statistically significant mean rank differences on Level 1, Level 2, Level 3, and Level 5 evaluation use with the barriers "little perceived value to the organization," "lack of training or experience using this form of evaluation," and "not required by the organization." Research findings are consistent with previous research conducted in the public sector, business and industry, healthcare, and finance. Nonprofit sector organizations evaluate primarily at Level 1 and Level 2. The existence of a written policy increases the use of Level 2 evaluation. Training evaluation is also an important part of the training process in nonprofit organizations. Selecting programs to evaluate at Level 5 is reserved for courses which are linked to organizational outcomes and have the interest of top management.

Approved for public release; distribution in unlimited. / In an environment of scarce resources and rising federal deficits the people not only expect, but demand greater accountability for the spending of public funds. This demand has created a trend in the public sector, not only in the United States, but worldwide as well, towards the importation of private sector business practices to improve accountability-oriented analysis. One example is increased emphasis on return on investment (ROI) analysis in public sector organizations. Development and application of ROI analysis is challenging in the public sector since most government organizations do not generate profit necessary for calculation of ROI in the manner in which it is done in the private sector. This thesis develops the methodology necessary for use of ROI analysis in the public sector. ROI methodology is applied for test evaluation with the Space and Naval Warfare Systems Command (SPAWAR) in San Diego. The test demonstrates that ROI can be applied successfully to assess the relative efficiency of value-added work and to improve the process of choosing between investment alternatives. Properly designed ROI analysis reveals how and for what goods and services money is spent and provides a means for comparing the value derived from investment and work performed. / Lieutenant, United States Navy

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg in partial fulfilment of the requirements for the degree in Master of Commerce (50% course work) / A growing number of institutional investors that are adopting corporate social responsibility (CSR) philosophy are playing a crucial role in influencing listed companies to adopt and address CSR issues. CSR is defined as “…a concept whereby companies integrate social and environmental concerns in their business operations…” (European Commission, 2010). CSR is now widely accepted as a way of doing business in the contemporary environment. It is evident in companies that are spending large sums of money, time and effort on satisfying various stakeholders’ requirements for responsible behaviour. Despite the growing pressure on companies to become socially responsible, the direct benefits of CSR contribution to firm performance remain questionable. From existing literature the relationship between CSR and firm performance have pointed to mixed results (Gladysek & Chipeta, 2012; Aggarwal, 2013). This study examines the relationship between CSR performance and firm performance using the CSRHub sustainability indexes as proxy for CSR performance. The firm performance measures of firm value (Tobin’s Q) and financial accounting performance (return on assets) were used. Annual data of firms from the Johannesburg Stock Exchange (JSE) from year 2009 to 2012 was analysed using the Multiple Regression Analysis techniques. The study revealed that significant and positive relationship exists between CSR/environmental performance and firm value of listed South African companies. The study concluded that there is no significant relationship between firm performance and the other components of CSR such as community relations, employment relations, and governance. The relatively small sample size of the listed companies, some missing values on the sample data and the shorter time period on the study are the main limitations acknowledged in this report. In the overall, the study provides important insights for understanding the contribution of CSR and its disaggregated components to firm performance.

NPOs and their funders are increasingly drawn to the Social Return on Investment (SROI) method to evaluate the social impact of programs, organizations or organization networks. While many claims about the benefits of SROI have been expressed, various points of criticism have also been raised. On the basis of both current research and our own experience in conducting SROI analyses, we develop a comprehensive assessment of this method, which is structured along two dimensions: the observer's paradigmatic perspective, on the one hand, and positive or negative valuation, on the other. We identify two major merits: SROI analysis can provide legitimacy to NPOs or their funders, and it can assist in allocating resources. We identify limitations from three perspectives: From an interpretative-sociological perspective, criticism of commensuration and utilitarianism calls the method as a whole into question. From a technical-instrumental perspective, there are a number of difficulties that could however be overcome as the method matures. From an intermediary perspective, a number of limitations become apparent that, while inherent to SROI analysis, are no reason for abandoning it, as long as they are thoroughly understood. We conclude by providing suggestions for the responsible use of SROI analysis.

As funds dwindle and costs rise university advancement staff have been given higher fundraising goals to meet the needs. In addition, university advancement staff have received pressure to review and lower the costs of fundraising to become more efficient (Drezner, 2011). To enable university advancement staff to attain goals, advocate for resources, or enhance processes, university advancement staff are challenged to measure their effectiveness. However, the process of measuring university fundraising success is unclear as there are many variables to consider and several ways to determine success. For this study the Delphi Technique (Hsu & Sanford, 2007) was used with 3 rounds of questionnaires. Seventeen experts of fundraising analytics were asked to identify both quantifiable and nonquantifiable variables that should be included in a comprehensive model to determine success in university fundraising. Findings include quantifiable measures such as return on investment, growth in giving reports, new and recaptured donors, and fundraiser performance and activity metrics. In addition, findings include nonquantifiable measures such as institutional and environmental forces were identified by the participants as critical components to comprise in a comprehensive model. Further findings include a variety of other metrics, both quantifiable and nonquantifiable, that were identified by the participants as critical components to comprise in a comprehensive evaluation model.

Geographic data is a hallowed element within the Geographic Information Systems (GIS) discipline. As geographic data faces increased usage in distributed and mobile environments, the ability to access and maintain that data can become challenging. Traditional methods of data management through the use of file storage, databases, and data catalog software are valuable in their ability to organize data, but provide little information about how the data was collected, how often the data is updated, and what value the data holds for an organization. By defining geographic data as an asset it becomes a valuable resource that requires acquisition, maintenance and sometimes retirement during its lifetime. To further understand why geographic data is different than other types of data, we must look at the many components of geographic data and specifically how that data is gathered and organized. To best align geographic data to the asset management discipline, this thesis will focus on six key dimensions, established through the work of Vanier (2000, 2001), which seek to evaluate asset management systems. Using a conceptual narrative linked to an environmental analysis case study, this research seeks to inform as to the strategies for efficiently managing geospatial data resources. These resources gain value through the context applied by the inclusion of a standard structure and methodologies from the asset management field. The result of this thesis is the determination of the extent to which geographic data can be considered an asset, what asset management strategies are applicable to geographic data, and what are the requirements for geographic data asset management systems.

<p>Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. </p><p>Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties. </p><p>Research method: Returns of the mutual funds have been examined by four different measures. These are return on investment, the Sharpe ratio, the Treynor ratio and Jensens alpha. </p><p>Results: According to the results from my study only one mutual fund has performed better than the market on the average. Some funds had higher return than expected under some years but no extraordinary performance was found. Even lower return than expected was found in some mutual funds.</p>

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties. Research method: Returns of the mutual funds have been examined by four different measures. These are return on investment, the Sharpe ratio, the Treynor ratio and Jensens alpha. Results: According to the results from my study only one mutual fund has performed better than the market on the average. Some funds had higher return than expected under some years but no extraordinary performance was found. Even lower return than expected was found in some mutual funds.

La tesis doctoral se compone de cuatro partes perfectamente diferenciadas y a su vez totalmente conexionadas. La primera parte analiza las vías de expansión de las cadenas hoteleras, su concentración y movilidad así como los factores que han propiciado que los contratos de franquicia se hayan convertido en la estrategia de crecimiento preferida por parte de las cadenas hoteleras con mayor número de habitaciones del mundo.La segunda parte se centra en analizar como afecta a las rentabilidades que obtienen las cadenas hoteleras la utilización de las distintas estrategias de crecimiento.En la tercera parte de la tesis doctoral valoramos a los activos hoteleros no sólo por la rentabilidad que ofrecen sino también por las distintas opciones que tiene un establecimiento hotelero a la hora de elegir su estrategia de crecimiento actual y los cambios que en un futuro puede realizar en dicha estrategia de crecimiento.Finalmente, en la cuarta parte tratan de determinarse cuáles son los factores clave que influyen en el proceso de decisión utilizado por las cadenas hoteleras de Baleares a la hora de elegir su estrategia de crecimiento para llevar a cabo su expansión en la región del Caribe y el golfo de México.