This thesis critically analyses the definitions of strategy within the management control literature, the relationship between resource-based view of strategy and the balanced scorecard, as well as the impact of these on manager's perceived performance. Contingency theory has been used as the overall framework for this thesis. A longitudinal case study of a technology company was undertaken, with a critical analysis of the implementation of the balanced scorecard at one of the business units. Both qualitative and quantitative research tools were used. The thesis discusses the interaction between changes in management control systems and organisational changes through the use of the Laughlin framework and the three mechanisms of institutional isomorphic suggested by DiMaggio and Powell. / Thesis (PhDBusinessandManagement)--University of South Australia, 2006.

Στην εργασία αυτή αναλύεται θεωρητικά ένα σύστημα ηλεκτρονικής ψηφοφορίας και προσδιορίζονται πειραματικά οι κυριότεροι παράμετροι απόδοσής του. Αρχικά προτείνεται ένα πρωτόκολλο για ασφαλή επικοινωνία και στη συνέχεια το σύστημα μοντελοποιείται σαν ένα κλειστό δίκτυο αναμονής. Χρησιμοποιώντας τη τεχνική της Ανάλυσης Μέσης Τιμής μπορέσαμε να υπολογίσουμε μέσες τιμές για το χρόνο απόκρισης του συστήματος, τη διεκπεραιωτική του ικανότητα, το μήκος ουράς αναμονής των επιμέρους υποσυστημάτων καθώς και να προσδιορίσουμε τις ανάγκες σε τεχνολογικό εξοπλισμό. Στο θεωρητικό κομμάτι περιγράφονται και επεξηγούνται αναλυτικά όλες οι έννοιες που αφορούν τα δίκτυα αναμονής και παρουσιάζονται οι βασικοί μαθηματικοί νόμοι που διέπουν τη λειτουργία τους. Επίσης παρουσιάζεται αναλυτικά ο αλγόριθμός της μέσης τιμής καθώς και μια δημοφιλής προσέγγιση σε αυτόν. Στο πρακτικό κομμάτι έχει γίνει μια προγραμματιστική υλοποίηση του αλγόριθμου σε γλώσσα C. Με το πρόγραμμα αυτό μπορούμε εισάγοντας τις τιμές εισόδου για το μοντέλο μας να μελετήσουμε την απόδοσή του. / In this paper we analyze the performance of a large-scale e-voting system. To do so, we develop a performance model based on a closed queuing network and solve it using an Exact Mean Value Analysis technique. From the solution of our model we can estimate several performance parameters of the system ( such as throughput, response time, utilization and queue length) and define its main bottlenecks .In Chapter 1 we present the theory of queuing networks and their operational laws. In chapter 2, we present the algorithm of Mean Value Analysis and a very popular approximation of the algorithm. Finally we present the program we developed based on the MVA algorithm, in order to analyze the proposed e-voting system and its results.

O presente trabalho teve como objetivo desenvolver e implementar uma sistemática para aplicação em projetos voltados à redução do custo de produtos, orientada para o atendimento de metas de custo e prazo. A proposta incluiu uma abordagem baseada na temática da Análise de Valor, complementada por uma pesquisa de campo qualitativa. Essa pesquisa de campo permitiu visualizar como esse nível de projeto é executado na indústria, agregando ao trabalho, a experiência de técnicos e gestores na solução do problema identificado. Como objeto final se obteve uma sistemática desenvolvida por meio de três fluxos de melhoria, divididos em seis etapas. Seu conceito permitiu gerar melhorias sobre pontos de maior possibilidade de retorno econômico, direcionando, ao mesmo tempo, a implementação rápida e sequenciada de alterações. A sistemática foi aplicada em uma empresa do ramo metalmecânico para verificação. O resultado obtido direcionou, o projeto testado, para o atendimento da meta de redução de custos, dentro do prazo estabelecido, comprovando assim a eficácia da sistemática proposta. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-05-29T17:53:04Z No. of bitstreams: 1 Dissertacao Yura Schimidt Fernandes.pdf: 1557697 bytes, checksum: 35c357e06e3c203489fa68bfcb411f26 (MD5) / Made available in DSpace on 2014-05-29T17:53:04Z (GMT). No. of bitstreams: 1 Dissertacao Yura Schimidt Fernandes.pdf: 1557697 bytes, checksum: 35c357e06e3c203489fa68bfcb411f26 (MD5) / The present work aimed to develop and implement a systematics for use in projects related to products costs reduction, geared to meet the goals of cost and time. The proposal included an approach based on the Value Analysis thematic, complemented by a qualitative field research. This field research allowed to visualize how this level of project is executed in the industry, adding the experience of staff and managers in solving the problem identified. As final object, was obtained a systematic developed by three flows of improvement, divided into six stages. This concept allowed making improvements on points of higher possibilities of economic return, directing, on the same time, a quick and sequenced implementation of improvements. Systematics was applied in a company of metal-mechanic field, for verification. The result obtained with the application directed, the tested project, to meet the goal of reducing costs within the target time, supporting the efficacy of the methodology proposed.

Thesis (Doctoral (Human Resource Management))--Cape Peninsula University of Technology, 2005 / The image of the Western Cape Education Department (WCED) is influenced by its ability to handle and to develop a system whereby not only will the perceived gap between the expectation and satisfaction of the customers be closed, but the customer will also be able to derive value from the services rendered. In order for this to come to fruition, as well as the fact that the employees know the true picture of the flow of work within the WCED, it is crucial that the employees be involved in the mapping of the strategy, which in turn would be utilised to attain the vision. A key challenge is getting all the parts of the WCED in line with its strategies, which in turn impacts on the mission and vision. Maximum value requires an understanding of its creation and a proactive approach. These are not easily accomplished. Not only is the "education industry" presently confronted with many changes, its stakeholders and customers are making greater demands. As a result of this. the WCED needs to be more efficient, but importantly also to be aware of the "efficiency trap". A decrease in the net operating result of the WCED would result in dissatisfied customers. In order for this not to be an option. the synergy of the balanced scorecard and the whole value chain within a lean environment should be considered as the reduction of occupational crime i.e. human activity absorbing resources, but not creating value or nonvalue creating / adding activities or muda has become a priority. Also by focussing on an occupational crime reduction flow of work, the WCED will be seen as a system of processes and not as a system of separate functions.

A crescente complexidade dos projetos modernos, a procura das empresas por um espaço no mercado, a busca pela satisfação dos clientes e a necessidade de se produzir com maior eficiência demandam um tipo de gerenciamento de negócios bastante específico e voltado para estas realidades. O que vem sendo apontado como o que há de mais completo e moderno para suprir esta demanda é o chamado Gerenciamento de Projetos e o seu conjunto de idéias e ferramentas, dentre as quais se destaca a Análise de Valor Agregado. Embora sejam técnicas e conceitos formalmente reconhecidos e aplicados desde meados do século passado, foi a partir da década de 90 que os mesmos alcançaram suas maiores projeções nas empresas. Entretanto, ainda são uma incógnita para muitas pessoas, e alguns de seus usuários ainda encontram muitas dificuldades em suas aplicações. O objetivo deste trabalho é, através de revisão bibliográfica e de observações sobre a rotina de um Gerente de Projetos, levantar as principais características deste tipo de gerenciamento, no intuito de justificar a sua crescente assimilação, bem como evidenciar a sua função estratégica dentro das empresas. Em complemento, este trabalho apresenta um maior aprofundamento sobre a Análise de Valor Agregado, avaliando os problemas relatados por seus usuários e apresentando medidas para a sua melhor aplicação em projetos de grande porte da indústria. Por último, são apresentados os resultados da aplicação de algumas destas medidas em um caso real da indústria brasileira. / The growing complexity of the modern projects, the search of companies for a place in the market, the client’s satisfaction and the need for a more efficient production demand a very specific type of business management, oriented to these points. The so-called Project Management – as well as its concepts and tools, among which we can highlight the Earned Value Analysis - is being pointed as the most modern and complete way of meeting such demands. Although these are formally accepted practices and used since the beginning of last century, they have been adopted by several companies in the last years. These practices, however, are still unclear for many people, and some of the people who adopted them are still facing difficulties in their application. The purpose of this work is to compile the main characteristics and advantages of this type of management, by means of a revision of the literature and day-to-day practical observations of a Project Manager, so as to justify the increasing number of companies adopting these practices and its strategic function inside these companies. In addition to that, this work presents a deeper review on the Earned Value Analysis, evaluating the problems reported by the stakeholders and presenting some measures for its use, aiming at a better project control. To finish, the results of some of these measures applied in a real case in the Brazilian industry are presented.

Este trabalho teve como principal objetivo a investigação empírica da validade da teoria de estrutura de capital e do modelo estrutural de crédito que defendem os fatores - benefício tributário e custo de falência - como determinantes da estrutura ótima de capital e da decisão pela liquidação da empresa. Para isso, examinou-se se o nível mínimo de ativos, denominado Ponto de Inadimplência, maximiza o valor de mercado patrimonial e, portanto maximiza a riqueza do acionista. Os resultados são favoráveis aos modelos tradeoff e de decisão de liquidação da empresa, pois o Ponto de Inadimplência Ótimo, aquele otimiza o valor de mercado patrimonial, é muito próximo ao Ponto de Inadimplência Empírico, que aproxima as probabilidades estimadas às taxas históricas de inadimplência. Complementarmente, o trabalho verificou: (i) se a relação entre Ponto de Inadimplência Empírico e volatilidade, alavancagem, rentabilidade e oportunidade de investimento é consistente com a teoria de estrutura de capital e (ii) se a função de primeira passagem no tempo é eficiente para estimar probabilidade de inadimplência. Foram obtidas fortes evidências da relação negativa entre Ponto de Inadimplência e volatilidade dos ativos e relação positiva entre Ponto de Inadimplência e alavancagem, consistente com a teoria de estrutura de capital. Finalmente, a função de primeira passagem no tempo parece ser razoavelmente eficiente para estimar probabilidade de inadimplência para os prazos de um até 20 anos. / This research examines two theories: capital structure and credit structural model that are based on two factors: tax benefit and default costs, as determinants of optimal capital structure and default decision. The model examined if the estimated default-triggering value was the one that maximized net worth market value and the results are consistent with shareholder value maximization. Additionally, this thesis examined if relation between default-triggering point and asset volatility, financial leverage, earnings and investment opportunities are consistent with capital structure theory and the results shows statistically strong evidences in favor to that theory. Finally, this research implemented the first-passage density function to estimate default probability and it seams reasonable efficient when comparing the estimated probability from one to 20 years to the historical default frequency for the respect term.

Para o ensino em cursos relacionados à mecânica são fundamentais aulas teóricas e práticas de programação em máquinas CNC. Um grande incentivo para o aluno é ver sua programação transformada em uma peça que possa ser manuseada. Porém, dado o seu alto investimento, muitas escolas técnicas, de tecnologia e engenharia não disponibilizam máquinas CNC para os alunos. Desta forma, é apresentado neste trabalho o desenvolvimento de uma fresadora CNC de baixo custo. Com o emprego do método de combinação de variantes e o método de análise morfológica, os elementos mecânicos para o projeto da fresadora foram selecionados. Assim, foi possível desenvolver o conceito desse equipamento e fazer a estimativa de seu custo. Com a aplicação de análise de valor, utilizando as técnicas FAST, de Mudge e COMPARE, foi possível avaliar pontos críticos que acarretam em custos desnecessários. Com isso, pode-se avaliar como trabalhar com a transferência de recursos. / Courses related to mechanical sciences must offer to their students theoretical and practical lectures on CNC machine programming. The possibility of viewing the transformation of a programme in to a manageable part constitutes an incentive to the students. A CNC machine is an essential piece of equipment for such practical classes. A number of schools cannot have a CNC machine because of its high cost. Thus, in the present work, the development of a low-cost CNC milling machine as an alternative for academic purposes is presented. For the selection of the mechanical elements of the CNC machine, a combination of variants method and morphological analysis was used. Then, the design concept was carried out and its cost estimated. Using the value analysis through the FAST, Mudge and COMPARE techniques, the critical points that could increase unnecessary machine cost were examined. It was possible to assess how to work with the resources transference.

M.Ing. / The telecommunications industry worldwide is experiencing massive downsizing activities as the mobile telecommunications market is flooded with mobile operators. In Europe and other leading countries world wide, fixed line operators are able to cover more than 90% of the population of the country and there is not such a necessity for a mobile service as in a country such as South Africa, where less than 50% of the population is connected to a fixed line operator. Together with many investors, planning to create substantial returns on investments saturated the communication market in these worldleading countries. When mobile data transfer, in the form of GPRS (General Packet Radios Services) and UMTS (Universal Mobile Telecommunication System), was developed it was estimated that the amount of mobile data transferred (via mobile operators) per annum would exceed the amount of data transferred by normal fixed line transport (fixed line operators). Many mobile cellular operators worldwide have invested in these technologies but their ROI (Return on Investment) is not nearly as good as was estimated in the initial feasibility study of the technologies. Together, these issues have had a negative impact on all the world leading mobile communication infrastructure suppliers, which had to downsize to accommodate the decrease in world business. Only 3rd world countries (such as in Africa) are still expanding their mobile networks and are creating some business opportunities for the world leading suppliers, but it is unfortunately not sufficient to sustain the current business. With the initial roll out of GSM (Global system for mobile communication) network infrastructure suppliers could ask what they want for the equipment and services supplied, as these were hard to imitate, but as the market grew, more competitors were able to meet their standards in equipment quality and better the price and service.

O presente trabalho teve como objetivo desenvolver e implementar uma sistemática para aplicação em projetos voltados à redução do custo de produtos, orientada para o atendimento de metas de custo e prazo. A proposta incluiu uma abordagem baseada na temática da Análise de Valor, complementada por uma pesquisa de campo qualitativa. Essa pesquisa de campo permitiu visualizar como esse nível de projeto é executado na indústria, agregando ao trabalho, a experiência de técnicos e gestores na solução do problema identificado. Como objeto final se obteve uma sistemática desenvolvida por meio de três fluxos de melhoria, divididos em seis etapas. Seu conceito permitiu gerar melhorias sobre pontos de maior possibilidade de retorno econômico, direcionando, ao mesmo tempo, a implementação rápida e sequenciada de alterações. A sistemática foi aplicada em uma empresa do ramo metalmecânico para verificação. O resultado obtido direcionou, o projeto testado, para o atendimento da meta de redução de custos, dentro do prazo estabelecido, comprovando assim a eficácia da sistemática proposta. / The present work aimed to develop and implement a systematics for use in projects related to products costs reduction, geared to meet the goals of cost and time. The proposal included an approach based on the Value Analysis thematic, complemented by a qualitative field research. This field research allowed to visualize how this level of project is executed in the industry, adding the experience of staff and managers in solving the problem identified. As final object, was obtained a systematic developed by three flows of improvement, divided into six stages. This concept allowed making improvements on points of higher possibilities of economic return, directing, on the same time, a quick and sequenced implementation of improvements. Systematics was applied in a company of metal-mechanic field, for verification. The result obtained with the application directed, the tested project, to meet the goal of reducing costs within the target time, supporting the efficacy of the methodology proposed.

The thesis deals with risks related to the valuation of real property for banking institutions. In the theoretical inputs are defined areas related to bank loans, especially mortgages, real estate valuation and value analysis. There is a considerable part focused on defining the risks associated with the of real property valuation for banking institutions. There is in the practical part already made a case study, which is focused on the risk assessment that can affect the value of the pledge of real property for providing a mortgage. To meet this aim, first step is to put value on selected property for the purpose of a mortgage. The next step is based on a questionnaire survey to specify risks that affect the value of the pledge and to prioritize it. At the conclusion of thesis are compared defined risks with risks obtained from the case study.