A teoria dos stakeholders tem apresentado significativos avanços conceituais quanto a criação e distribuição de valor para os stakeholders. No entanto, algumas questões ainda são pouco exploradas nessa literatura. Uma delas refere-se à relação entre a distribuição de valor para os stakeholders e o desempenho organizacional. Esta pesquisa contribui com esta questão ao analisar a relação entre distribuição de valor tangível e intangível para o stakeholder funcionário e o desempenho organizacional. Como objetivos específicos, definiu-se: a) analisar a relação entre distribuição de valor tangível para os funcionários e o desempenho de curto e longo prazo da empresa; b) analisar a relação entre distribuição de valor intangível para os funcionários e o desempenho de curto e longo prazo da empresa. Para operacionalização da pesquisa foi selecionado o stakeholder funcionário, uma vez que este é um dos stakeholders mais estreitamente ligado à criação de valor da empresa, tem acesso a informações chaves, possui competências críticas para a geração de renda, e, consequentemente, um custo de reposição muito alto. A Revisão de Literatura abordou três teorias. A primeira foi a Teoria dos Stakeholders, da qual emergiu o problema de pesquisa. A segunda teoria utilizada foi a Gestão Estratégica de Recursos Humanos que contribuiu para a discussão sobre atendimento do stakeholder funcionário e desempenho organizacional. Por fim, foram empregadas teorias de motivação para explicar como o valor distribuído ao funcionário afeta sua motivação e, consequentemente, o desempenho organizacional. O método utilizado compreende uma abordagem quantitativa, cuja análise dos dados foi realizada por meio da técnica de regressão. Foram analisadas 40 empresas ao longo de quatro anos. A amostra compreendeu o conjunto de empresas que responderam ao questionário do Índice de Sustentabilidade Empresarial (ISE), da BM&FBovespa, nos anos de 2010 à 2013. Este conjunto incluiu tanto empresas de capital aberto, listadas na Bolsa de Valores, quanto suas controladas. Os resultados desta pesquisa indicam que o valor tangível está mais associado ao desempenho de curto prazo enquanto o valor intangível tem efeitos no desempenho de longo prazo. Esta pesquisa apresenta contribuições teóricas e gerenciais. Sob o ponto de vista teórico, apresenta os mecanismos pelos quais a distribuição de valor para o stakeholder funcionário afeta o desempenho organizacional e testa empiricamente essa relação. Em termos gerenciais, os resultados são úteis para os gestores na decisão de que tipo de valor distribuir para o atendimento do funcionário que resulte em um melhor desempenho organizacional. / The Stakeholder Theory has shown significant conceptual advances regarding the value creation and distribution for stakeholders. However, some issues remain little explored in this literature. One of these issues is relate to the relationship between value distribution for stakeholders and organizational performance. This research contributes to this issue since analyze the relationship between the distribution of tangible and intangible values for the employee stakeholder and organizational performance. The specific objectives are: a) analyze the relationship between distribution of tangible value for employees and short and long-term organizational performance; b) analyze the relationship between distribution of intangible value for employees and short and long-term organizational performance. In order to perform the research it was selected the employee stakeholder, since this is one of the most closely stakeholder associated with the firm\'s value creation, has access to key information, critical skills to generate rent, and high replacement cost. The Literature Review section covers three theories. The first one is the Stakeholders Theory, from which the research problem emerged. The second theory is the Strategic Human Resource Management (SHRM), which contributed to the discussion on the employee stakeholder and organizational performance. Finally, theories of motivation were used to explain how the value distributed for employees affects their motivation and therefore organizational performance. The method comprised a quantitative approach, which analysis was performed through the regression technique. It was analyzed 40 firms over four years. The sample is composed by firms that responded the Corporate Sustainability Index (ISE) questionnaire, from the BM&FBovespa, in the years from 2010 to 2013. This set of firms included both publicly traded companies listed on the Stock Exchange, and their subsidiaries. The results indicate that the tangible value is more associated with short-term performance while the intangible value has effects on long-term performance. This research presents theoretical and managerial contributions. From the theoretical point of view, this study presents the mechanisms through which the distribution of value for employees affects organizational performance and test empirically this relationship. In terms of management, the results are useful to managers decide what kind of value distribute to employees in order to achieve a better firm performance

O objetivo principal da tese é investigar a relação entre a distribuição de valor para os stakeholders e o desempenho financeiro corporativo. O estudo foi realizado em uma amostra de 62 empresas que responderam o questionário do Índice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores B3 - Brasil, Bolsa Balcão em 2011, 2012 e 2013. A distribuição de valor para stakeholders foi mensurada pelo questionário ISE e a variável de desempenho financeiro pelo retorno sobre o ativo (ROA). As hipóteses foram testadas por modelos de regressão para dados em painel. Os resultados revelaram uma relação positiva entre distribuição de valor para stakeholders e o desempenho financeiro das empresas. Os achados da pesquisa suportaram a hipótese de que o valor relacional está mais associado ao desempenho financeiro que o valor transacional. Os resultados também mostraram que o equilíbrio na distribuição de valor incremental entre stakeholders primários está associado ao desempenho financeiro corporativo. Concluiu-se que distribuição de valor relacional e o equilíbrio na distribuição de valor incremental para os stakeholders primários podem levar a empresa a obter vantagens competitivas que levam a um desempenho superior. A contribuição da pesquisa consiste na classificação do valor incremental como uma ferramenta de análise da estratégia de distribuição de valor para stakeholders, que envolve o balanceamento dos interesses e a priorização de stakeholders. A pesquisa também contribui para evidenciar a importância do valor relacional para a obtenção de vantagens competitivas e desempenho financeiro superior. / The main purpose of this thesis is to investigate the relationship between value distribution to stakeholders and corporate financial performance. The sample is composed by 62 companies that answered the questionnaire of the Corporate Sustainabity Index (ISE) of the Brazilian Stock Exchange B3 - Brasil, Bolsa Balcão in 2011, 2012 and 2013. The value distribution to stakeholders was measured by the ISE questionnaire and the financial performance variable was the return on assets (ROA). The hypotheses were tested by panel data regression models. The results revealed a positive relationship between value distribution to stakeholders and financial performance. The findings supported the hypothesis that relational value is more associated with financial performance than transactional value. The results also showed that the equilibrium in the incremental value distribution among primary stakeholders is associated with the corporate financial performance. It was concluded that the distribution of relational value and the balance in the distribution of incremental value to the primary stakeholders can lead the company to obtain competitive advantages and superior performance. The research contribution consists in the classification of the incremental value as a tool to analyze the value distribution strategy for stakeholders, which involves balancing interests and stakeholder prioritization. The research also contributes to highlight the importance of relational value to obtain competitive advantage and superior financial performance.

Many managers of Puerto Rican corporations have not been able to assist employees in their recovery from the devastation left by Hurricane Maria. This lack of assistance has resulted in high employee attrition rates, low productivity, anxiety, isolation, anguish, despair, panic attacks, and depression. Scholarly literature lacks research on emotional intelligence and learning in corporate, postdisaster contexts; both capacities may mitigate employee stress due to the uncertainty inherent in postdisaster conditions and motivate employees to persevere in the face of adversity. The purpose of this quantitative study was to assess the relationship between employee learning, emotional intelligence, and organizational performance. The theoretical framework applied was human capital theory. The research questions focused on how employee learning and emotional intelligence are related to organizational performance. The sample was 90 full-time employees of multinational corporations in Puerto Rico. Data were collected through SurveyMonkey using the Workplace Learning Scale, the Trait Meta-Mood Scale, and the Organizational Performance Scale. Regression analysis was used to analyze the data, and both employee learning and emotional intelligence were found to have a statistically significant positive relationship with organizational performance (β = .563, p = .000; β = .348, p = .000). To more fully capture participants' thoughts and feelings, a mixed methodology is recommended for future research. The results of this study could assist human resources managers in their selection of training that enables employees to gain the skills needed to support business continuity and personal welfare in postdisaster environments.

O principal objetivo desta pesquisa é analisar, de forma empírica, a relação do alinhamento entre a materialidade dos stakeholders e o valor distribuído pela empresa no desempenho organizacional. O estudo foi realizado com 56 empresas que divulgaram a matriz de materialidade nos padrões GRI em seus relatórios de sustentabilidade e responderam ao questionário ISE nos ciclos de 2015/2016, 2016/2017 e 2017/2018, resultando em 105 observações. A materialidade foi identificada, para cada grupo de stakeholder primário, pela análise das matrizes de materialidade e foi proposto um framework de temas materiais. Questões do ISE foram selecionadas para se obter o score do valor distribuído pelas empresas. Na sequência, foi calculado o alinhamento de valor, que é o percentual da materialidade sobre o valor distribuído. O ROA e o ROAt+1 foram utilizados como proxy de desemprenho. Modelos de regressão linear múltipla foram utilizados e os resultados da pesquisa mostraram, empiricamente, uma associação positiva entre o alinhamento do valor e o desempenho, suportando a hipótese. Conclui-se que o alinhamento entre a materialidade e a distribuição de valor está positivamente relacionada com o desempenho. A pesquisa apresenta contribuições teóricas por mostrar como a distribuição de valor alinhada à materialidade se relaciona com o desempenho e a importância da gestão de todos os grupos de stakeholder primários para obtenção do resultado; contribuições metodológicas por trazer a matriz de materialidade como uma ferramenta capaz de identificar, de forma clara, as necessidades e demandas dos stakeholders; e contribuições gerenciais pois, a utilização do framework proposto tem potencial de auxiliar o gestor na tomada de decisão em relação à distribuição de valor. / The main goal of this research is to empirically assess the relation of the alignment between the stakeholders\' materiality and the value distributed by the company in the organizational performance. The study was carried out with 56 companies that published the GRI materiality matrix in their sustainability reports and answered the ISE questionnaire in the 2015/2016, 2016/2017 and 2017/2018 cycles, resulting in 105 observations. Materiality was identified for each primary stakeholder group by the analysis of materiality matrices, leading to the proposition of a material themes framework ISE questions were selected to obtain the score of the value distributed by the companies. Then, the value alignment was calculated as the percentage of materiality over the distributed value. ROA and ROAt+1 were used as a proxies for performance. Multiple linear regression models were used and the research results showed, empirically, a positive relation between value alignment and performance, supporting the hypothesis That leads to the conclusion that the alignment between materiality and value distribution is positively related to performance. The research presents theoretical contributions by showing how the value distribution aligned to materiality is related to the performance and the importance of the management of all the primary stakeholder groups to obtain this result; methodological contributions by bringing the materiality matrix as a tool capable of clearly identifying the needs and demands of stakeholders; and managerial contributions because the use of the proposed framework has the potential to assist the manager in decision making regarding the value distribution

As infrastructure networks grow more complex, regulatory requirements become greater, populations grow, budgets become more limited, and the expectations of customers increase, municipalities are progressively being required to provide more for less. This is presenting some particular challenges to the long-term sustainability of buried water and wastewater infrastructure in Ontario. In response, municipalities are increasingly seeking to improve their business processes and asset management capabilities as a path to optimize the lifecycle of their infrastructure assets and ensure public safety, community development, and financial sustainability. This thesis presents an organizational performance measurement framework for municipal infrastructure asset management which was validated through interviews and surveys with international discipline experts. The resultant framework provides a high-level outline and suggestions for implementation of key objectives, 11 core critical success factors, and 135 quantitative performance indicators for municipal water and wastewater asset management organizations.

As infrastructure networks grow more complex, regulatory requirements become greater, populations grow, budgets become more limited, and the expectations of customers increase, municipalities are progressively being required to provide more for less. This is presenting some particular challenges to the long-term sustainability of buried water and wastewater infrastructure in Ontario. In response, municipalities are increasingly seeking to improve their business processes and asset management capabilities as a path to optimize the lifecycle of their infrastructure assets and ensure public safety, community development, and financial sustainability. This thesis presents an organizational performance measurement framework for municipal infrastructure asset management which was validated through interviews and surveys with international discipline experts. The resultant framework provides a high-level outline and suggestions for implementation of key objectives, 11 core critical success factors, and 135 quantitative performance indicators for municipal water and wastewater asset management organizations.

¡@¡@In the early of Taiwan's financial markets are stable and less change. At the time, the State-operated enterprises are indispensable contribution for Taiwan's economic development. But with changing times, the competition in the financial markets started to become intense, general the State-operated enterprises are the overstaffing huge carry on inefficient production. And in recent years, due to the people's sense of autonomy and demand are slowly improve, in regard the public to the traditional post office began to demand more convenience, perfect. In order to response to such changes, based on the internal " innovative products and services ", external " Peer are not the enemy, different industries as a teacher. ", the research will by service innovation, different industries learning and organizational performance as measured by indicators to explore both the impact of for organizational performance, and further examines the relative impact of relationship. ¡@¡@In this study, questionnaire are first through preliminary interviews, construction of the questionnaires basic structure. Second, detection of questionnaires by expert validity. Finally, through item analysis with the reliability and validity analysis, complete a formal questionnaire. In this study, questionnaires to investigate in Chunghwa Post employees. Sampling method to take a quota sampling, use of the mail survey method and send them to the Administration 270 and branch offices 270. In the period, recovered 265 questionnaires, of which 238 valid questionnaires, 27 invalid questionnaires. ¡@¡@In conclusion, staff for the Chunghwa Post implementation of service innovation ¡§Innovative technology options¡¨ and different industries learning ¡§Continuous improvement¡¨ will have a strong positive cognitive, privatization operating performance improvement is helpful. Suggestions for the implications of the research results, provide reference for future operations to Chunghwa Post.

In this study, we explored the antecedents, consequences, and boundaries of team effectiveness and organizational performance. Specifically, we examined the relationship between team leadership and team effectiveness, and the relationships between team and organizational performance. We collected data from 15 ocean vessel teams and four executive & middle-level managers. The results showed that both team climate and team leaderships had a positive effect on team effectiveness. In addition, team effectiveness was positively related to organizational performance.

Several empirical studies have investigated and established the effect of HR practices and systems on organizational performance. However, there has been little or no focus on the effect of the HR function on organizational performance in both human resource development (HRD) and human resource management (HRM) literature. The term human resource development and management (HRM&D) is utilized to represent scholarly and pragmatic considerations of both fields in representing the HR function. This study elaborates on ways in which organizations achieve the HR-firm performance linkage using the resource-based view of the firm as a theoretical framework. In order to do so, the study examined HRM&D function involvement in lean and quality strategy (LQS) implementation in four U.S. based distribution companies. A qualitative case study approach was utilized to answer the following research issues: 1) the role; 2) the extent of HRM&D involvement in LQS implementation and; 3) the effect on organizational performance. A total of 51 executives participated in the study. Qualitative analysis of data using the constant comparative method helped in understanding the distinctive ways firms achieved the HRM&D-firm performance linkage. Five interrelated components are macro-conditions, strategy (LQS), structure, cross functional performance, and organizational performance affecting HRM&D involvement in LQS implementation. The results suggest that organizations leverage external and internal resources for sustaining competitive advantage, thereby enhancing organizational performance. Further, it was found that the extent of HRM&D involvement in LQS was dependent on functional engagement between the Operations and HRM&D functions. Finally, based on empirical data gathered and verification, the following results emerged: (1) three distinctive levels of cross functional performance; interactions, alignment and integration between Operations and HRM&D illustrated the manner in which HRM&D functions are utilized by organizations espousing LQS; (2) stronger HRM&D-firm performance linkages are created by socially complex relationships influenced by environment and internal factors such as leadership, culture, strategy and structure, (3) strategic relevance of the HRM&D role increased involvement in organizational strategy implementation and, (4) potential resource based advantages for HRM&D function in achieving business partner status were isolated. The implications of the study are outlined.

In the knowledge economy age, the capability of a business to gain advantage depends not only on tangible assets but also on intangible assets, such as the knowledge owned by the organization. Given the importance of knowledge, knowledge management has become a very important task for business to remain competitive. Many literatures in knowledge management have emphasized the key role of knowledge creation activities and their impact on organizational performance. In particular, they have focused on the effect of creativity. In the study, we extend previous framework to add organizational learning to enhance the existing model. An empirical study was conducted to examine the extended model. Major findings include the following: (1) Socialization, combination and internalization have positive impacts on both organizational creativity and organizational learning, but externalization does not. (2) Both organizational creativity and organizational learning have positive impacts on organizational performance. (3) The explicitness of knowledge has a moderating effect on the effect of socialization and organizational learning and on the effect of externalization and organizational learning. (4) The degree of organizational knowledge has a moderating effect on the effect of internalization and organizational creativity.