本研究以2002年至2007年曾發行員工認股權之國內上市(櫃)公司為研究樣本，首先從公司特性及股權結構之觀點，分析公司選擇發行員工認股權之決定性因素。此外，本研究進一步以績效調整後之盈餘管理幅度為應變數，從員工認股權佔總獎酬之重要程度，探討員工認股權、公司治理特性與盈餘管理之關聯性。 實證結果顯示，在公司發行員工認股權之決定性因素方面，公司成長機會、人力資源貢獻度、員工股票分紅比率與公司發行員工認股權之可能性呈顯著正向關係，而自由現金流量、股權結構綜合指標則與公司發行員工認股權之可能性呈顯著負向關係。在探討員工認股權、公司治理特性與盈餘管之關聯性方面，員工認股權佔總獎酬之比例與盈餘管理幅度呈顯著正向關係，而公司治理特性綜合指標則與盈餘管理幅度呈顯著負向關係。 / Based on a sample of Taiwanese companies has been issued employee stock option listed in Taiwan Securities Exchange over the period of 2002-2007. First, this thesis analyses the determinant of the company issued employee stock options of the company characteristics and ownership structure. Second, uses the performance matched discretionary accruals and the employee stock option of the total compensation to explore the impacts of employee stock options and corporate governance characteristics on the earnings management. The empirical results show that in the determinant of the company issued employee stock options, the company's growth opportunities, the contribution of human resources, employee stock bonus to total bonus and the possibility of issued employee stock options was a significant positive relationship, and free cash flow, ownership structure composite indicator the possibility of issued employee stock options was a significant negative to the relationship. In the impacts of employee stock options and corporate governance characteristics on the earnings management, the employee stock option of total compensation and earnings management was a significant positive relationship. The corporate governance and earnings management was a significant negative relationship.

企業重整乃是在企業經營循環中, 不論是自發或是被迫都必然要經歷的過程. 這個過程可以幫助公司成長成巨型的國際企業, 協助公司增加或轉換不同的商品或服務, 或是從危機中存活下來. 在今日的企管領域中, 有許多的工具可以協助企業能得到較好的重整結果. 當企業重整是因為財務危機而啟動時, 如何與債權人重新架構債務結構成為最重要且急需處理的事務. 在此之後, 一個依績效設計的獎勵制度會決定這個遭遇麻煩的公司, 會如何以及何時爬出財務困難的泥淖. 在本研究中會用一個臺灣上市公司宏達科技股份有限公司(股票代碼:3004), 來闡述重新架構債務結構, 和依績效設計的獎勵制度對公司重整的影響. / Corporate restructuring is a process that every enterprise will have to voluntarily or involuntarily go through in its life cycle in order to grow to a bigger company, to increase or change to different products or services, or to survive from a crisis. In today’s business world, there are many tools that can help the company to get a better result out of the restructuring process. When the corporate restructuring is initiated due to a financial distress, how to restructure the debt with creditors is the first and most important issue to be resolved. After that, a pay-for-performance system will decide the scale and the speed that a company can get out of the troubles. A Taiwan company, National Aerospace Fasteners Corporation (NAFCO) is used to better understand the impact of debt handling and pay-for-performance system.

This study examined the effect of a score card¬-based performance pay plan in a professional services firm. The plan was implemented in response to a decreasing trend in productivity and a desire for a formal incentive compensation plan. Performance of manager and senior manager accountants were analyzed across two departments over a five year period. A definitive account of the effects of the intervention is limited by the case-¬study design, but the data does suggest that the performance pay plans used did not adversely affect performances. Design limitations of the plan and future research are also discussed.

The Malcolm Baldrige Education Criteria for Performance Excellence outline effective practices and core values that have assisted businesses, health agencies, government institutions, and several school systems in the United States to improve performance within their organizations. Recent studies of school districts from across the nation have indicated some degree of success with implementation of the Malcolm Baldrige Education Criteria for Performance Excellence. This phenomenological study of principals' experiences with implementation of Quality in Education (based on the Baldrige Education Criteria) within the Calcasieu Parish School System answers the question: What are principals' experiences with the implementation of Quality in Education? Data were collected through individual interviews and questionnaires. Participants included ten principals who had been engaged in this district implementation effort for at least three years, as well as their administrative directors. Transcription, coding, and analysis resulted in emerging themes and key findings, which were organized as benefits and barriers to implementation of this school reform initiative. Benefits were identified as data-based decision-making and use of student data binders, a narrow focus and working smarter, not harder, and increased student responsibility for learning, parent communication and faculty input. This was accomplished through district support with professional development and the work of Quality mentors. Barriers were identified as teacher turnover and continual training of new staff, implementation of other programs, lack of faculty buy-in, and time. This study informs the literature of implementation issues with school reform initiatives.

Title: Collaborative Supply Chain Performance Measurement Systems. A multiple case study on the OTD-process of manufacturing SMEs in the Swedish lighting industry. Authors: Arvid Svensson, Frida Gustafsson and Julien Guillaume. Background: Even though the multiple stated benefits of Supply Chain Performance Measurement Systems (SCPMS) to enhance the collaboration, there is a lack of research, especially regarding the presence among Small and Medium-sized Enterprises (SME). Closely associated with the presence of a SCPMS are the challenges. Research on SCPMS and the accompanied challenges have been made in multiple fields and contexts. Yet, SCPMS in the Order to Delivery (OTD)-process between a SME lighting manufacturer and their key customers is missing. Purpose: The purpose of this thesis is to investigate to what level collaboration regarding SCPMS is present in the OTD-process among the cases studied as well as explain this level of collaboration by studying the challenges of SCPMS. The aim is to contribute to existing literature with an explanatory model that highlights the challenges for a highly collaborative SCPMS with their key customers. This model should also give practical contributions to the case companies. Method: A multiple case study have been conducted. Qualitative data has been gathered through semi-structured interviews. Findings and Conclusion: The findings show that the level of collaboration in the SCPMS differs from no presence at all to an almost total high presence in the cases studied. The criteria that were found in previous literature for high collaboration in the SCPMS were overall similar to the practices found in the cases. Most of the challenges found in previous research were able to explain the difference in level of collaboration in the SCPMS. The two major challenges were lack of knowledge and lack of will. Lack of knowledge was present where the will to progress was clear, while also in one case, there was not even a will to progress. Overall, the company with low level and will to progress was most likely to perceive challenges, while the company with the highest level perceived the least challenges.

Este trabalho tem como objetivo a investigação analítica do sistema expressivo de cinco obras para Coro a cappella do compositor Osvaldo Lacerda com poemas de Carlos Drummond de Andrade, salientando as relações que a música estabelece com a arte poética e investigando as técnicas composicionais adotadas pelo compositor de acordo com a extração musical que este faz do poema para construção do seu discurso poético-musical. As obras corais são: Quadrilha (1967), Romaria (1967), Poema da Necessidade (1967), Céu Vazio (1968) e Uníssono (primeira peça dos Quatro Estudos para Coro de 1971). A partir desta Análise para o Intérprete são oferecidas sugestões para a realização musical das referidas obras,apontando aspectos relevantes da interpretação coral. / The focus of this dissertation is the analytical investigation of the expressive system of five pieces for a cappella choir written by composer Osvaldo Lacerda on poems by Carlos Drummond de Andrade, pointing out the relations that music establishes with poetic art and investigating compositional techniques adopted by the composer in accordance with the musical extraction he makes from the poem to construct his musical-poetic meanings. The choral works are: Quadrilha (1967), Romaria (1967), Poema da Necessidade (1967), Céu Vazio (1968) e Uníssono (first part fo Quatro Estudos para Coro, 1971). From this analysis, suggestions about the performance of these pieces are offered to the interpreter, pointing to relevant aspects of choral interpretation.

Made available in DSpace on 2015-03-05T17:04:34Z (GMT). No. of bitstreams: 0 Previous issue date: 18 / Nenhuma / A busca das empresas pela ampliação e consolidação de mercado consumidor impulsiona a adoção de diferentes estratégias competitivas. Adotar canais de revendedores é uma prática de gestão de negócios que pode favorecer o sucesso de uma corporação, especialmente por ampliar sua abrangência de atuação. Ao mesmo tempo em que adotar a estratégia de revendedores pode auxiliar a empresa a consolidar seu espaço no mercado consumidor, pode também acarretar em diferentes dificuldades. Revendedores autorizados, mesmo sendo representantes de uma marca, são constituídos por empresas jurídicas diferentes da empresa de origem, podendo atuar de forma diferente do que prevêem as políticas originais e produzir resultados negativos na sua forma de atendimento a determinados mercados. Se alguma revenda realizar uma atuação ineficaz ou ineficiente, o prejuízo não será apenas da revenda autorizada, mas também da empresa dona da marca, uma vez que o consumidor final possivelmente não diferencia a ineficiência da revenda da ineficiê / Resale channels are a competitive strategy that companies use to improve and consolidate their consumer market. Adopting resale channels is a practice of business management that can improve the success of a corporation, especially because it enlarges its range of acting. At the same time, adopting resale channels can cause different trouble to the corporation. Authorized resale, even being representative of a trade mark, is appointed by legal enterprises other than the corporation of origin. This fact allows the resale channel to act in a different way from what the original politics predicts and produces negative results in its service for certain markets. If someone resells to carry out an ineffective or inefficient acting, the damage will not be only for the authorized resale, but also for the corporation that owns the mark, as the final consumer possibly does not differentiate the inefficiency of the resale from the inefficiency of the mark or product what the resale represents. Identifying elements that

This thesis is focused on research of available resources about applicable methods and approaches of implementation of Business Intelligence in sales department of mid-size local company focused on information technologies. The solution is aimed on controlling and performance measurement. Local specifics and company culture of innovation and creativeness are considered during the whole work. The next part of the work is analysis of the company environment and appropriable process of implementation matching current maturity level of company. The goal is to define appropriable set of indicators for performance measurement of sales representatives in order to reflect the reality and allow the relative comparison of individuals. This solution is applied in specific company and as a result there are identified issues of this proposal and suggested recommendations for the future modifications. The work is based on research of available resources and identification of the best practices methods of design and implementation of this system. The next part contains detail analysis of the company, application of conclusion of the theoretical part and suggestion for optimal process of successful adaptation. As a result the structure of metrics has been built and it was verified that the detail analysis is required for relevant definition of the scope of the project, identification of risks and preparing the real schedule. It has been verified, that implementation of performance measurement system requires complex changes in company culture and close coordination to other triggered changes in workflow and quality of recorded data in information systems.

Este trabalho tem como objetivo a investigação analítica do sistema expressivo de cinco obras para Coro a cappella do compositor Osvaldo Lacerda com poemas de Carlos Drummond de Andrade, salientando as relações que a música estabelece com a arte poética e investigando as técnicas composicionais adotadas pelo compositor de acordo com a extração musical que este faz do poema para construção do seu discurso poético-musical. As obras corais são: Quadrilha (1967), Romaria (1967), Poema da Necessidade (1967), Céu Vazio (1968) e Uníssono (primeira peça dos Quatro Estudos para Coro de 1971). A partir desta Análise para o Intérprete são oferecidas sugestões para a realização musical das referidas obras,apontando aspectos relevantes da interpretação coral. / The focus of this dissertation is the analytical investigation of the expressive system of five pieces for a cappella choir written by composer Osvaldo Lacerda on poems by Carlos Drummond de Andrade, pointing out the relations that music establishes with poetic art and investigating compositional techniques adopted by the composer in accordance with the musical extraction he makes from the poem to construct his musical-poetic meanings. The choral works are: Quadrilha (1967), Romaria (1967), Poema da Necessidade (1967), Céu Vazio (1968) e Uníssono (first part fo Quatro Estudos para Coro, 1971). From this analysis, suggestions about the performance of these pieces are offered to the interpreter, pointing to relevant aspects of choral interpretation.

For over 3 decades, the federal government has attempted to introduce pay-for-performance into the federal workforce. It is important for federal agencies to understand the impact of pay-for-performance, specifically pay banding, on job satisfaction and retention of frontline managers as agencies face the exodus of the retiring Baby Boomer generation. The purpose of this study was to explore the effect of pay banding on job satisfaction and intention of frontline managers to leave the Internal Revenue Service (IRS). The theoretical foundation for this study was Adams's equity theory as viewed through the lens of Mannheim's generational theory. The overarching research question was concerned with whether pay banding effects generational perceptions of job satisfaction and predicts turnover intention. This quantitative study used ANOVA, hierarchical multiple regression, mediation analysis, moderation analysis, and logistic regression to analyze the impact of pay banding on generational perceptions of job satisfaction and turnover intention among IRS frontline managers. The sample was limited to frontline managers of the Department of the Treasury (n = 2,525). Key findings indicated that pay banding was negatively associated with job satisfaction and that pay banded managers were 1.36 times more likely to leave the agency than managers who were not pay banded. Pay banding mediated the relationship between gender and job satisfaction. Positive social changes that may result from governmental policymakers applying the findings of this study are improved retention of highly skilled frontline managers, improved the efficiency and effectiveness of government services, and reduced cost of retraining managers due to attrition. These changes may improve the work environment for employees and improve governmental services provided to the citizenry.