Uno de los puntos a tomar en cuenta para la consecución de la creación de valor es la interacción con los agentes externos como internos de la empresa, en este grupo se pueden encontrar trabajadores, clientes, proveedores, medio ambiente, sociedad, accionistas etc. Se demuestra con nuestra investigación que las empresas que tienen una buena interacción con estos stakeholders, lograrán en un plazo determinado obtener indicadores óptimos para la creación de valor. Es importante recalcar que se han construido Índices de Buena Relación con cada Stakeholder identificado a fin de analizar la relación de cada uno de éstos con el indicador financiero de creación de valor económico (EVA), en base a toda la información recopilada, tanto cualitativa como cuantitativa. Según los resultados obtenidos del análisis de las variables cualitativas y cuantitativas relacionadas a los Stakeholders identificados, se puede observar que existe una relación directa entre la aplicación de políticas de buenas relaciones con los agentes externos de las empresas azucareras y la creación de valor económico de las mismas. Sin embargo, se observa un coeficiente de correlación casi nula entre el índice de buena relación con los proveedores y el indicador de generación de valor (EVA). Es importante notar que se encontraron ciertas limitaciones del modelo CAPM al ser aplicado en las empresas de sector azucarero peruano, sin embargo, no podríamos sugerir otro método debido a la escasa información que existe sobre las empresas.

The purpose of this study was to investigate the level of collaboration between the Saudi Arabian supermarkets and their suppliers, and how they exchange information. As part of this research, the aim was to identify the ways in which orders are placed including the use of electronic methods. Another aim of this study was to explore any particular procedures followed by both retailers and suppliers, regarding product quality and product shelf life. Moreover, this research tried to identify whether or not the retailers experienced any shortage in supply, and tried to determine the causes of the potential delays from both points of view. In addition, this study tried to identify the sources of any conflict between the two parties. Finally, this study tried to determine the impact of the collaboration between the retailers and the suppliers on the supermarkets' customers. The intention was also to test their loyalty to see whether or not they were happy regarding the services and product quality received from supermarkets. In this research the initial investigation was carried out through a literature review in order to develop an understanding of the overall situation in the food retailing sector. This was necessary in order identify any gaps in the literature. This was found to be lacking in terms of any detailed research specific to Saudi Arabia. Then, two case studies were carried out with regard to two different suppliers in Saudi Arabia and the United Kingdom. This was followed by a structured interview carried out in Saudi Arabia with eight main supermarkets and four food suppliers which serviced those supermarkets. In addition, an anonymous online survey was conducted with Saudi customers to identify their satisfaction regarding supermarket services The Soft System Methodology was used as a qualitative method to analyse the results from the structured interviews, and to determine those factors that could influence and improve the operations of the supply chain. These were validated through the expert panel feedback, though not all believed that it is possible to implement some of these without a change to how the market operates. The study identified that there was a very low level of collaboration between the two parties (retailers and suppliers) and that there was a strong refusal on the part of the supermarkets to share any information with suppliers regarding stock levels. Also, it was found that there were no electronic methods for passing orders from the supermarkets to the suppliers. The main method used was that of sales representatives who had to visit the stores to check the stock level and issue new orders. In addition, the results revealed that sometimes supermarket experienced problems of product availability. The supermarkets were of the opinion that the suppliers' capabilities were limited when it came to providing the required quantity. On the other hand, suppliers suggested that the main cause was late payment to the suppliers on the part of Saudi supermarkets. To conclude, the food retailing sector needs to reshape itself, and the way in which supermarkets deal with their suppliers needs to be fairer, especially in terms of the payments issue and returned products. This sector needs close supervision from a government organisation in order to enhance the sector generally.

This study focuses on investigating factors influencing the implementation of electronic human resource management (e-HRM) in Bangladesh government organisations. In recent years, research evidence has shown that e-HRM played a significant role in enhancing the performance of human resource (HR) departments in private sector organisations. While it is expected that similar contribution would be found in public sector (government) organisations, there is no empirical research evidence to support this proposition. Given the significant technological advancements today, e-HRM as a strategic tool has grown to encompass seamless functionality to support organisations in providing tactical capability, reducing cost and continuous service improvement as well as the quality of service delivery. Although several private and public sector organisations have implemented e-HRM, its application within public (government) sector organisation in developing nations is quite limited. In a sense, this may reflect the bureaucratic nature of public sector organisation, which are often slow to adopt changes. The low level in the number of public organisations that have implemented e-HRM applications in developing countries may be responsible for the dearth of empirical studies in this area. The dearth of empirical studies and the need to understand the factors that influence the implementation of e-HRM in public sector organisations led the-the author to investigate the factors influencing the implementation of e-HRM in public sector organisation. It is hoped that the findings provide insights into the myth surrounding the lack of and slow implementation of e-HRM among public sector organisation in developing economies but also serve as empirical data for further research. This thesis advances and contributes to the body of knowledge as it examines factors influencing the implementation of e-HRM in Bangladesh public sector organisations and proposes a model for e-HRM implementation in government organisations in developing economies (see Figure 3.3). The e-HRM implementation research presented in this thesis extends recognised standards for e-HRM implementation, by bringing together influential factors – benefits, barriers and risks, thus, enabling government organisations in developing nations to produce more vigorous suggestions for e-HRM implementation. The study adopts a qualitative and multiple case study research approach. Findings from two case organisations exhibit that such an approach contributes towards more healthy and robust decisions for e-HRM implementation and specifies that it is acceptable by the case study organisations. The findings in this study may not be generalised because of the nature of data collected. However, that it should serve as a source of understanding the particular context in which the study was undertaken. Moreover, it should serve as a catalyst for understanding organisations in similar socio-politico and economic context. This piece of research thus proposes, validates and presents a new model for e-HRM implementation in government organisations in developing economies and contributes to literature and the body of knowledge in this field.

This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes in the Scottish local authorities. The effect of audit qualifications appears not to be a strong stimulus for the local authorities to improve financial reporting. The discussion on audit lags was divided into pre-reorganisation and postreorganisation periods. In addition, the ten local authorities in the Grampian and Tayside regional areas were studied for an additional 14 years. The results indicated that there was a persistent pattern among the local authorities in Scotland. The good performers were always good and the poor performers were always poor. Authorities like Angus DC managed to get an audit lag of around 4 months, while some local authorities took more than two years. Thus it is not impossible to get the accounts certified within four months. Audit incidents were classified into two categories, that is Audit Qualifications (AQ) and Comments Short of Audit Qualification (CSAQ). The performance among authorities varies tremendously. While some regional councils obtained very few audit incidents, some have many. Likewise some district councils have many and some have none. Islands appear to have more audit incidents. As proven by some authorities, getting a clean report is not impossible. Therefore it is important for local authorities to emphasise improving the audit lags and improving the quality of the accounts to obtain a clean report every year. Lengthy audit lag reflects inefficiency in management. This not only suggests weak internal control but also indicates that financial reporting is considered as a low priority task. Numerous audit incidents seem to signal that local authorities have not complied with all the rules and regulations. Repeated audit incidents imply that they were not serious in rectifying the situation. Reorganisation appears to disturb the ranking of the councils resulting in much longer audit lags in the last year of the abolished councils and the first two years after reorganisation. Thus, reorganisation contributes to longer audit lags and leads to numerous audit incidents, especially for 'limitation in audit scope'. Undoubtedly, Scottish local authorities should improve their financial reporting and their accountability to the public.

M.Com. / The informal sector in Southern Africa has in recent years became a subject of interest, debate and focus to academics, policy makers and business people alike. This mainly stems from the sector's job creation potential, its use as a distribution channel for consumer goods and its role as a first step in the promotion of entrepreneurship and free enterprise. Informal enterprises however are faced with a number of constraints and problems. These include legal constraints, a lack of management skills, a limited access to raw materials and suppliers as well as marketing limitations. begun to Notwithstanding the increasing number of that have stated problems, there has been an development agencies and organizations provide loan finance to informal enterprises evaluate the in recent years. However, little has been done to effectiveness of such loan finance. The objective informal of this study is to ascertain the extent to which enterprises effectively use loan finance to increase earnings and returns to owners. The study looks into various approaches of defining the informal sector and focuses on the dualistic model, its characteristics and shortcomings. A definition of the informal sector is then formulated from various other definitions. The study also defines financial leverage and looks into the constraints of informal enterprises to employ financial leverage due to their limited access to formal institutional finance. Informal sources of funding such as "stokvels", burial societies, "mashonisas" etc. are also discussed.

Tesis para optar al grado de Magíster en Políticas Públicas / El sector energético en Chile presenta importantes desafíos entre los cuales está: la necesidad de abastecer la demanda creciente de energía; hacer del sector eléctrico un sector más sustentable ambiental y socialmente; contar con precios más competitivos de la energía; otorgar mayor transparencia al mercado eléctrico; aumentar la seguridad de abastecimiento debido a las restricciones hídricas, y dar soluciones a la congestión en los sistemas de transmisión eléctrica. El sentido de urgencia de estos desafíos, se ha visto sumido en un ambiente de tensiones con las comunidades, organizaciones ambientales y la población en general dadas las consecuencias socioambientales que conllevan las iniciativas energéticas2. Esta conflictividad se expresa en desconfianza e incertidumbre en el comportamiento de futuros proyectos. La teoría, y diversos estudios, señalan que una manera de acercar a la ciudadanía, y mejorar la gobernanza, es generar políticas de participación ciudadana en los procesos de toma de decisión, con el objeto de generar y facilitar la construcción de consensos sociales, además de establecer estrategias de gestión del conflicto, que permitan validar y legitimar lo acordado. Varios sondeos muestran que en Chile si bien los temas ambientales y energéticos no son prioritarios – frente a otros temas públicos-, si son dimensiones importantes para las personas. Por lo mismo, existe la demanda por mayor información confiable (dado los tecnicismos utilizados en el sector), además de una mejor y mayor participación en la discusión. Esto, tanto en un ámbito local, vinculado a cada proyecto en particular, como en el ámbito nacional, respecto a las decisiones estratégicas a tomar. Por ello el presente trabajo analiza la teoría y el contexto actual para proponer los elementos claves para el diseño de un modelo de participación ciudadana que la autoridad del Ministerio de Energía pudiere considerar, a la hora de diseñar la nueva política energética para Chile.

The aim of the research was to investigate the prevalence of KM practices in The Department of Agriculture, Forestry and Fisheries (DAFF) (focussing specifically on the Agricultural component of DAFF) to enable its delivery on its mandate by exploring DAFF’s position in relation to specific KM enablers. / Graduate School for Business Leadership / (M.B.A)

Las decisiones que tomamos diariamente deben estar alineadas a los objetivos estratégicos de la compañía, a fin de que los logros del área contribuyan positivamente al logro de los objetivos estratégicos. El presente caso describe una situación en donde el protagonista debe llevar un plan de trabajo para poder conseguir los objetivos estratégicos que ha definido la gerencia general para la compañía. El protagonista principal es Raúl Pérez, superintendente de logística de Sociedad Minera El Brocal S.A.A. (SMEB), quien se encuentra a cargo del área de logística debido a que su Gerencia acababa de renunciar al cargo. El problema surge cuando, al hacer una revisión interna sobre el rendimiento de toda el área, evidencia que existen varias aristas por trabajar. Incumplimiento de procesos, falta de gestión, ausencia de indicadores, entre otros, formaban parte del resultado de la reciente auditoría realizada en su área, situación que ni se imaginó existía en su área. En este proceso de expansión, la empresa había puesto especial atención en la cadena de abastecimiento, siendo esta considerada, una actividad clave y transversal de toda la organización. Frente a ese nuevo escenario, el área a cargo de Pérez debería de contribuir, de tal forma que alcance una disponibilidad operativa del 95%, así como lograr reducir presupuestos y todo lo que impacte sobre los resultados de la compañía. No solo ello, sino que además existía el reto de pasar de una producción de 5,500 TMD a 18,000 TMD en los próximos 5 años. Con poco tiempo para prepararse, sin gerencia en el área, con resultados adversos de la auditoría y con el reto de triplicar la producción, deberá definir rápidamente por dónde empezar, para poder tener la visión general de la situación y plantear soluciones que puedan ayudar a que su área se alinee a los objetivos estratégicos planteados por la compañía. / The decisions that we make daily must be aligned with the strategic objectives of the company, so that the achievements of the area contribute positively to the achievement of the strategic objectives. The present case describes a situation in which the protagonist must carry a work plan to be able to achieve the strategic objectives defined by the general management for the company. The main protagonist is Raúl Pérez, superintendent of logistics of Sociedad Minera El Brocal S.A.A. (SMEB), who is in charge of the logistics area because his management had just resigned from the position. The problem arises when, making an internal review on the performance of the whole area, evidence that there are several edges to work. Non-compliance with processes, lack of management, absence of indicators, among others, were part of the result of the recent audit carried out in their area, a situation that was not imagined to exist in their area. In this process of expansion, the company had paid special attention to the supply chain, which is considered a key and transversal activity of the entire organization. Faced with this new scenario, the area in charge of Perez should contribute, in such a way that it achieves an operating availability of 95%, as well as managing to reduce budgets and everything that impacts on the results of the company. Not only that, but there was also the challenge of moving from a production of 5,500 TMD to 18,000 TMD in the next 5 years. With little time to prepare, without management in the area, with adverse results from the audit and with the challenge of tripling production, you must quickly define where to start, in order to have an overview of the situation and propose solutions that can help that your area is aligned with the strategic objectives set by the company. / Tesis

Tese de mestrado. Inovação e Empreendedorismo Tecnológico na Engenharia. 2006. Faculdade de Engenharia. Universidade do Porto, Faculdade de Economia. Universidade do Porto

Bootstrapping plays a vital role in the life of small and medium-sized enter-prises. By providing a large variety of financing alternatives bootstrapping ensures the existence of entrepreneurship, even though, too less attention is paid to bootstrapping in the specific literature. Therefore, the master thesis strives to eliminate the gaps in the theory by bringing new insights in the field of bootstrapping.The purpose of the master thesis is to investigate the usage of boot-strapping methods and understand the main motives for using these methods from a sectorial and cross-national point of view.In order to accomplish the purpose, the research has been carried out among travel agencies and tour operators (both belonging to the tourism sector) from Sweden, Latvia and Romania by conducting 11 semi-structured interviews, as well as by collecting 50 internet-mediated questionnaires.Empirical findings were analyzed and interpreted through the 4-category Model that was created for gaining a deeper understanding of the phenom-ena of bootstrapping. Results showed that there is a certain trend in the usage of bootstrapping methods within the tourism sector. Thus, seek-ing out best conditions possible with supplier/s and obtaining payments in advance from customer are recognized to be the most important bootstrap-ping techniques for the travel agencies and tour operators. Moreover, it was found that the main motive for bootstrapping is cost reduction. In addi-tion, the results revealed that there are no significant differences in the usage of bootstrapping methods and in the motivation that lay behind bootstrapping from a cross-national point of view.