當今績效評估已成為非營利組織中的核心管理議題。實施績效評估的首要之務就是訂定績效指標，藉由績效評估，非營利組織可以改善或提昇組織的績效或表現。本研究旨在建構教育基金會之績效指標，並瞭解實務工作者對績效指標建構與衡量的看法，期能提供教育基金會與相關主管機關之參考。 本研究以全國性教育基金會為研究對象，採文獻分析、專家效度、及問卷調查進行。首先，透過「教育事務財團法人績效指標建構調查表」整合專家意見，建構五大績效指標構面及28項績效指標；其次，訂定「教育基金會績效指標問卷調查表」，針對教育部評鑑績優及獲頒社會教育有功團體表揚的基金會進行調查。共計152份問卷，回收有效問卷計108份。 本研究經統計結果分析，發現基金會最重視組織的財務管理、服務品質及組織管理等構面，較不重視政府互動與網絡關係的構面；對基金投資之效率與效果（3,000萬元以上）、專兼職人員之職務發展與進修管道、與公益團體聯繫程度、政府政策受基金會影響之程度，以及依政府政策發展組織各項工作之程度等5項指標也最不被看重。另不同性別、職稱與非營利組織服務年資的填答者，以及教育基金會設立年限或類別之不同，對績效指標的重視程度無顯著差異，惟41歲以上填答者對組織管理的重視程度高於30歲（含）以下；基金規模在3,000萬（含）以下之基金會在網絡關係上之重視程度也比基金規模5,000萬至1億元間的基金會為高。 綜合有關發現，提出下列結論： 一、內部管理績效指標的重視程度高於外部影響指標，顯示非營利組織治理的重要性，以及財務管理是非營利組織募款責信之基礎，然仍不宜忽略組織的人力資源與組織的外部資源。 二、「中小型」基金會重視網絡關係，中壯年也比年輕人重視組織管理。 三、績效評估有其必要與重要性，惟應針對組織特性找到適當的指標，並讓受評對象充分知悉評估模式。 綜合上述結論，並提出下列幾項建議： 一、教育基金會方面： （一）為基金會永續發展，需重視管理觀念與管理方法。 （二）瞭解組織使命，擬訂具體策略與創新服務內容。 （三）加強人才培育，充分運用志工人力資源。 （四）擴大策略聯盟，加強資源連結，提昇組織績效。 二、相關主管機關方面： （一）設計質量並容具特色之績效指標，引領教育基金會績效之提昇。 （二）辦理業務研習、觀摩，以利專業知能提昇與經驗交流。 （三）提供友善網路環境，建立共同作業平臺，便利相關人員參考運用。 （四）表揚表現績優單位，擴大社會學習效果。 / Performance evaluation has become the core management issues in the non-profit organizations recently. It’s necessary to set the performance indicators before implement the performance evaluation. Furthermore, the non-profit organizations can improve or enhance their performance through the evaluation. This research is aimed to construct the performance indicators for educational foundations and to collect the opinions of indicators constructing and evaluating from the foundation workers. All the results will be shared to the educational foundations and related official authorities. The target of this research is the national educational foundations and will be performed by document analysis, expert validity, and questionnaire survey. First, to integrate expert advices through "The survey form to construct performance indicators of the educational foundations" and to set five dimensions of performance indicators and 28 performance indicators. Second, to collect the opinions from the foundations which assessed to be excellent or received award from Ministry of Education through "Questionnaire to survey performance indicators of the educational foundations". The total amount of questionnaires are 152 and 108 are considered as effective among them. By the statistical analysis, it appeared that foundations pay more attentions on the financial management, service quality, and organization management but less on the reaction and connection with government and foundations. In addition, the performance indicators of the efficiency and effectiveness of fund investments (30 million), the duty development and training or study of full-time and part-time staffs, contact with other public interest groups, government policy by foundation impact, and development organization's work in accordance with government policy are not taken seriously. Besides, on the emphasis of performance indicators, there is no obvious diversity between people fill in answering with different gender, professional title, and service period or foundations with different founding year or classification. But people fills in answering over age 41 take more seriously on the organization’s management than people under 30(inclusive). The foundations with fund size less than 30 million pay more attentions on the relationships than the one which fund size over 50 million to 100 million. To integrate the discovery, some conclusions are made as following: 1.The performance indicator of the internal management is taken more seriously than the external effect that underlined the importance of management in non-profit organization. It also means that financial management is the base of fundraising and accountability, but the human resources and external resources should not be ignored. 2.Foundations with small and medium size pay more attention to the relationship. The mature persons emphasized the importance of organization management than young persons. 3.It is necessary and important to perform performance evaluation. However, the appropriate indicators should be found for organization character and the way of evaluation must be explained clearly to the persons whom are taken evaluation. By the above conclusions, some recommendations are made as following: 1.Regarding educational foundations: (1)For the sustainable development, the foundations should put more emphasis on the concepts and strategies of management. (2)To correspond with the missions of the organization, foundations should develop strategies and innovative services. (3)To reinforce personnel training and to manipulate volunteers completely. (4)To expand the strategic alliance, reinforce links of resources, and to enhance organizational performance. 2.Regarding government authorities: (1)Designing the distinctive performance indicators with quality and quantity to enhance the performance of educational foundations. (2)Handling seminars or observations to increase professional knowledge and experience. (3)Providing a friendly network environment, establishing a common platform as reference for the related personnel. (4)Praising excellent units to expand the effectiveness of social learning.

Στην παρούσα εργασία μελετούμε τη σχέση μεταξύ χρηματιστηριακών αποδόσεων και δείκτη εμπιστοσύνης στις 27 χώρες-μέλη της ΕΕ για τα έτη 1985-2006. Βρήκαμε ότι για το μεγαλύτερο μέρος των χωρών της ΕΕ εμφανίζεται θετική συσχέτιση μεταξύ αποδόσεων και δείκτη εμπιστοσύνης του καταναλωτή στον βραχυχρόνιο ορίζοντα. Οι μεταβολές και στους δύο δείκτες τείνουν να κινούνται παράλληλα στην ίδια περίοδο, με εξαίρεση την πλειοψηφία των νεοεισελθέντων χωρών. Στον μακροπρόθεσμο ορίζοντα, βρήκαμε ότι για τις περισσότερες χώρες ο συντελεστής γίνεται σχεδόν μηδενικός. Για το μεγαλύτερο μέρος των χωρών της ΕΕ υφίσταται σχέση αιτιότητας μεταξύ των μεταβλητών, με τις αποδόσεις να προκαλούν κατά Granger τον δείκτη εμπιστοσύνης του καταναλωτή και τον δείκτη οικονομικής εμπιστοσύνης, αλλά το αντίστροφο δεν ισχύει. Αμφίδρομη σχέση αιτιότητας μεταξύ αποδόσεων και εμπιστοσύνης των καταναλωτών παρατηρείται μόνο για την Γαλλία οριακά, ενώ για την ΕΕ βρήκαμε οτι υπάρχει αμφίδρομη σχέση αιτιότητας μεταξύ αποδόσεων και δείκτη οικονομικής εμπιστoσύνης. / This paper studies the relationship between stock market developments and confidence index for the 27 EU countries - members over the years 1985-2006. We found that for the majority of the EU countries exists positive correlation between the stock market index and the confidence indicators (consumer confidence indicator and economic sentiment indicator) in the short horizon. The changes between these indexes tempt to move in the same direction contemporaneously and in the short horizon (of 1 month), with the new EU members to be an exception. The correlation becomes almost zero in the long horizon. For the most of the EU countries there is causality between the variables. Stock returns in general Granger-cause the Consumer Confidence Index and the Economic Sentiment Indicator, but not vice versa. We found also that there is feedback causality relationship between stock returns and confidence for France and the EU as a whole.

The way people view development is changing. The world now advocates for a development that also considers future generations. There is a paradigm shift towards sustainable development - a development in today's lifestyle without destroying the resources for tomorrow generations. Sustainable development is a broad concept that addresses how human activities impact on the economic, environmental and social well-being of an ecosystem; however, practical application of the sustainability concept is complex because its objective assessment is elusive. It is often said that the effect of technology on society has never been more profound than today. As mankind develops in science and technology to improve on his well-being, certain impacts are made on the systems that support human existence. Liquefied natural gas (LNG) technology, like gas-to-liquid (GTL) technology, is a latest innovation conceived to 'fight' the problem of gas flaring, and help contribute to the social and economic growth of the people; but it is necessary for man to know if these contemporary technologies are sustainable. This dissertation critically appraises the impact of the LNG project on the community of Bonny Island in Nigeria from a holistic perspective. The approach to the research work is three-fold: an appropriate sustainability framework is selected based on certain criteria; sustainability indicators are developed from the chosen framework; and the sustainability indicators are used to assess the impact of the project on the flora and fauna of the community. To have a clear picture of the impact of Nigeria LNG on its host community, Epe-Waterside is chosen as a control community because of its similar socio-geographical outlook to Bonny Island community. The control community is then subjected to the same set of sustainability indicators for a comparative analysis. The outcome of the research work shows that, though the economic and social conditions of Bonny Island seem much better, its environmental status remains a challenge. In other words, it can be concluded that the present approach to the operation of the LNG technology is not sustainable. / Thesis (M.Ing. (Development and Management))--North-West University, Potchefstroom Campus, 2009.

The way people view development is changing. The world now advocates for a development that also considers future generations. There is a paradigm shift towards sustainable development - a development in today's lifestyle without destroying the resources for tomorrow generations. Sustainable development is a broad concept that addresses how human activities impact on the economic, environmental and social well-being of an ecosystem; however, practical application of the sustainability concept is complex because its objective assessment is elusive. It is often said that the effect of technology on society has never been more profound than today. As mankind develops in science and technology to improve on his well-being, certain impacts are made on the systems that support human existence. Liquefied natural gas (LNG) technology, like gas-to-liquid (GTL) technology, is a latest innovation conceived to 'fight' the problem of gas flaring, and help contribute to the social and economic growth of the people; but it is necessary for man to know if these contemporary technologies are sustainable. This dissertation critically appraises the impact of the LNG project on the community of Bonny Island in Nigeria from a holistic perspective. The approach to the research work is three-fold: an appropriate sustainability framework is selected based on certain criteria; sustainability indicators are developed from the chosen framework; and the sustainability indicators are used to assess the impact of the project on the flora and fauna of the community. To have a clear picture of the impact of Nigeria LNG on its host community, Epe-Waterside is chosen as a control community because of its similar socio-geographical outlook to Bonny Island community. The control community is then subjected to the same set of sustainability indicators for a comparative analysis. The outcome of the research work shows that, though the economic and social conditions of Bonny Island seem much better, its environmental status remains a challenge. In other words, it can be concluded that the present approach to the operation of the LNG technology is not sustainable. / Thesis (M.Ing. (Development and Management))--North-West University, Potchefstroom Campus, 2009.

La complexité croissante des opérations dans les entrepôts a conduit les entreprises à adopter un grand nombre d'indicateurs de performances, ce qui rend leur gestion de plus en plus difficile. De plus, comme ces nombreux indicateurs sont souvent interdépendants, avec des objectifs différents, parfois contraires (par exemple, le résultat d'un indicateur de coût doit diminuer, tandis qu'un indicateur de qualité doit être maximisé), il est souvent très difficile pour un manager d'évaluer la performance globale des systèmes logistiques, comprenant l'entrepôt. Dans ce contexte, cette thèse développe une méthodologie pour atteindre une mesure agrégée de la performance de l'entrepôt. Elle comprend quatre étapes principales: (i) le développement d'un modèle analytique d'indicateurs de performance habituellement utilisés pour la gestion de l'entrepôt; (ii) la définition de relations entre les indicateurs, de façon analytique et statistique ; (iii) l'agrégation de ces indicateurs dans un modèle intégré; (iv) la proposition d'une échelle pour suivre l'évolution de la performance de l'entrepôt au fil du temps, selon les résultats du modèle agrégé.La méthodologie est illustrée sur un entrepôt théorique pour démontrer son applicabilité. Les indicateurs utilisés pour évaluer la performance de l'entrepôt proviennent de la littérature, et une base de données est générée pour permettre l'utilisation des outils mathématiques. La matrice jacobienne est utilisée pour définir de façon analytique les relations entre les indicateurs, et une analyse en composantes principales est faite pour agréger les indicateurs de façon statistique. Le modèle agrégé final comprend 33 indicateurs, répartis en six composants différents, et l'équation de l'indicateur de performance globale est obtenue à partir de la moyenne pondérée de ces six composants. Une échelle est développée pour l'indicateur de performance globale en utilisant une approche d'optimisation pour obtenir ses limites supérieure et inférieure. L'utilisation du modèle intégré est testée sur deux situations différentes de performance de l'entrepôt, et des résultats intéressants sur la performance finale de l'entrepôt sont discutés. Par conséquent, nous concluons que la méthodologie proposée atteint son objectif en fournissant un outil d'aide à la décision pour les managers afin qu'ils puissent être plus efficaces dans la gestion globale de la performance de l'entrepôt, sans négliger des informations importantes fournis par les indicateurs. / The growing warehouse operation complexity has led companies to adopt a large number of indicators, making its management increasingly difficult. It may be hard for managers to evaluate the overall performance of the logistic systems, including the warehouse, because the assessment of the interdependence of indicators with distinct objectives is rather complex (e.g. the level of a cost indicator shall decrease, whereas a quality indicator level shall be maximized). This fact could lead to biases in the analysis executed by the manager in the evaluation of the global warehouse performance.In this context, this thesis develops a methodology to achieve an integrated warehouse performance measurement. It encompasses four main steps: (i) the development of an analytical model of performance indicators usually used for warehouse management; (ii) the definition of indicator relationships analytically and statistically; (iii) the aggregation of these indicators in an integrated model; (iv) the proposition of a scale to assess the evolution of the warehouse performance over time according to the integrated model results.The methodology is applied to a theoretical warehouse to demonstrate its application. The indicators used to evaluate the warehouse come from the literature and the database is generated to perform the mathematical tools. The Jacobian matrix is used to define indicator relationships analytically, and the principal component analysis to achieve indicator's aggregation statistically. The final aggregated model comprehends 33 indicators assigned in six different components, which compose the global performance indicator equation by means of component's weighted average. A scale is developed for the global performance indicator using an optimization approach to obtain its upper and lower boundaries.The usability of the integrated model is tested for two different warehouse performance situations and interesting insights about the final warehouse performance are discussed. Therefore, we conclude that the proposed methodology reaches its objective providing a decision support tool for managers so that they can be more efficient in the global warehouse performance management without neglecting important information from indicators. / A crescente complexidade das operações em armazéns tem levado as empresasa adotarem um grande número de indicadores de desempenho, o que tem dificultadocada vez mais o seu gerenciamento. Além do volume de informações, os indicadores normalmentepossuem interdependências e objetivos distintos, as vezes até opostos (por exemplo,o indicador de custo deve ser reduzido enquanto o indicador de qualidade deve sempre seraumentado), tornando complexo para o gestor avaliar o desempenho logístico global dosistema, incluindo o armazém.Dentro deste contexto, esta tese desenvolve uma metodologia para obter uma medidaagregada do desempenho global do armazém. A metodologia é composta de quatro etapasprincipais: (i) o desenvolvimento de um modelo analítico dos indicadores de desempenhojá utilizados para o gerenciamento do armazém; (ii) a definição das relações entre os indicadoresde forma analítica e estatística; (iii) a agregação destes indicadores em um modelointegrado; (iv) a proposição de uma escala para avaliar a evolução do desempenho globaldo armazém ao longo do tempo, de acordo com o resultado do modelo integrado.A metodologia é aplicada em um armazém teórico para demonstrar sua aplicabilidade.Os indicadores utilizados para avaliar o desempenho do armazém são provenientesda literatura, e uma base de dados é gerada para permitir a utilização de ferramentasmatemáticas. A matriz jacobiana é utilizada para definir de forma analítica as relaçõesentre os indicadores, e uma análise de componentes principais é realizada para agregaros indicadores de forma estatística. O modelo agregado final compreende 33 indicadores,divididos em seis componentes diferentes, e a equação do indicador de desempenho globalé obtido a partir da média ponderada dos seis componentes. Uma escala é desenvolvidapara o indicador de desempenho global utilizando um modelo de otimização para obter oslimites superior e inferior da escala.Depois de testes com o modelo integrado, pôde-se concluir que a metodologia propostaatingiu seu objetivo ao fornecer uma ferramenta de ajuda à decisão para os gestores, permitindoque eles sejam mais eficazes no gerenciamento global do armazém sem negligenciarinformações importantes que são fornecidas pelos indicadores.

This dissertation examines the use made of the Myers Briggs Type Indicator in the pastoral work of Anglican Clergy. The practical theological focus of the study is reflection on praxis. Various theories of pastoral work are discussed. The history and development of the MBTI is given as well as the Jungian background to it. A qualitative research, grounded theory approach, is utilised. Interviews of 14 Anglican clergy generate the data for the research. The research questions are: "Why do Anglican clergy use the MBTI?"; "How do Anglican clergy use the MBTI?" The research findings show that Anglican clergy use the MBTI for the purpose of personal growth, clergy self-care, and understanding relationships. Anglican clergy attend workshops which encourage the application of MBTI insights in pastoral work. / Philosophy, Practical and Systematic Theology / M Th. (Practical theology)

The general purpose of this study was to determine the relationship between cognitive styles and personality types in order to gain insight into the placement of leaders within the context of current and future organisational demands. The study was conducted among 123 managers within the information technology environment of a South African financial institution. Data was collected by means of the Cognitive Process Profile (CPP) and the Myers-Briggs Type Indicator (MBTI). Supporting evidence, although not sufficient, indicates a probable relationship between cognitive styles and personality types. The assumption can therefore be made that the relationship between cognitive styles and personality types will be more pronounced among a more geographically distributed sample group which includes sufficient diverse respondents regarding the different cognitive styles and personality types. / Industrial and Organisational Psychology / MCOM (Industrial Psychology)

Sob um escopo abrangente, o desafio associado à busca do desenvolvimento sustentável pode ser interpretado como o desafio de realizar decisões baseadas em algumas concisas informações. Diversas informações são publicadas utilizando técnicas para mensuração de desempenho ambiental, a exemplo dos indicadores de sustentabilidade, de forma a entender o que está acontecendo e auxiliar tomadas de decisão. O objetivo da dissertação pode ser descrito como avaliar a hipótese que um indicador de sustentabilidade ambiental deve ser calculado através de Lógica de Ciclo de Vida. Neste contexto uma forma simplificada de conceituar sustentabilidade é garantir que o consumo de recursos naturais não esgote sua disponibilidade. Uma vez que as necessidades humanas (manutenção do bem-estar humano) são atendidas por meio de produtos, compreende-se que todo o consumo de recursos naturais ocorre ao longo do ciclo de vida de um produto (bem ou serviço). Este trabalho define Indicador de Sustentabilidade (Ambiental) como a reunião de parâmetros que represente a informação sobre consumo de recursos naturais devido a toda interação antrópica com o meio ambiente. São necessárias ferramentas quantitativas que auxiliem tomadores de decisão a compreender o consumo de recursos naturais ao longo do ciclo de vida de produtos. A Lógica de Ciclo de Vida - LCV - oferece uma imagem diferenciada e completa da remoção de recursos da natureza, modificações do ambiente físico e deposição e estabilização de rejeitos devido a sua resolução sistêmica das causas responsáveis pelos impactos associados a todas às ações antrópicas do objeto de estudo ou análise em questão. Por conseguinte dos princípios de boas práticas oferecidos pela literatura, são oferecidos critérios de classificação e seleção de indicadores de sustentabilidade ambiental no contexto da tomada de decisão. A aplicação destes critérios torna possível observar o papel da LCV como suporte à tomada de decisão na discussão da sustentabilidade. / Under a wide view, the challenge associated to the search of sustainable development can be interpreted as the challenge to make decisions based on some concise information. Much information are published using techniques for measuring environmental performance, such as sustainable indicators, in a way for understand what is happening and complement decision making. The objective of this work is to evaluate the hypothesis that an environmental sustainability indicator should be calculated using Life Cycle Thinking. On this context, a definition of sustainability is to assure that natural resources consumption do not run out of its availability. Since human needs (maintenance of human well-being) are met through products, it is understood that all natural resources consumption occurs throughout products life cycle (good or service). This research defines (environmental) sustainability indicator like the gathering of parameters that represents the information on natural resources consume due the anthropic interaction with the environment. Quantitative tools are needed to help decision makers understand natural resources consumption thru all anthropic activities. The Life Cycle Thinking (LCT) offers an image that is different and complete about the removal of resources on nature, environment physical modification and deposition and stabilization of rejects due its systemic resolution on responsible causes for impacts associate to all human action to the study object or analysis in check. Therefore literatures good practice principles, classification and selection criteria of environmental sustainability indicator are offered on the decision-making context. The application of these criteria make possible to observe the role of LCT as a structure to decision making in the discussion of sustainability.

Bakgrund: Den traditionella stereotypen av revisorsyrket, som beskrivs som grå och tråkig, kan tänkas påverka studenters syn på revisionsbranschen. Personligheten anses betydande för valet av utbildning och individer med vissa egenskaper tenderar att välja en inriktning inom redovisning/revision. Brist på forskning gällande hur utmärkande dessa personlighetsdrag är och huruvida de matchar revisionsbyråernas efterfrågade egenskaper, har motiverat studien. Syfte: Syftet med studien är att utforska sambandet mellan personlighetstyp och val av inriktning för universitetsstudier inom företagsekonomi, samt huruvida personlighetstypen för studenter inom redovisning/revision matchar den som revisionsbyråerna efterfrågar. Metod: Den kvantitativa studien grundas i ett positivistiskt synsätt och en deduktiv ansats. En förstudie i två delar undersöker egenskaper porträtterade i jobbannonser samt karaktärsdrag värderade av arbetande revisorer. Huvudstudien består av ett personlighetstest baserat på MBTI där personlighetstyper för studenter inom företagsekonomi studeras. Slutsats: Studien visar att det finns ett samband mellan studenter inom redovisning/revision och preferens för funktionen Sinnesförnimmelse (S) inom MBTI. Den mest förekommande personlighetstypen för studenter är ESTJ, vilket indikerar att de besitter egenskaper såsom utåtriktad, praktisk, analytisk och strukturerad. Karaktärsdragen stämmer till stor del överens med vilka egenskaper som anses högst värderade av revisorer. Däremot motsätter de sig den traditionella stereotypen, vilket antyder att den förutfattade bilden av revisorsyrket bör ifrågasättas. Vidare visar studien skillnader mellan efterfrågade egenskaper i jobbannonser och vad revisorer själva anser vara väsentligt inom yrket. En slutsats dras således att det fortfarande förekommer en missvisande bild av revisorsprofessionen, som kan komma att skapa problematik i branschen.

AbstraktSyfte: Syftet med studien var att analysera hur företag kan förbättra förståelsen för denekonomiska lönsamheten i sina marknadsföringsaktiviteter, detta genom att undersöka hurföretag idag arbetar med att följa upp den lönsamheten av digital marknadsföring samtvilken förbättringspotential företag upplever att det finns kring sätten de arbetar på. Metod: En kvalitativ metod har genomförts i denna studie där fyra intervjuer hargenomförts med tre respondenter som arbetar med att utvärdera lönsamhet av digitalmarknadsföring. Den insamlade empirin har sedan jämförts med nuvarande teorier för attförsöka förbättra förståelsen för ämnet. Resultat: Företag använder idag främst ROAS för att mäta lönsamheten avmarknadsföring och att den data som utgör grunden för utvärderingen kommer ochbearbetas av Google och Metas AI modeller. Däremot behandlas dessa olika av företag,vilket har visat sig motsvara deras erfarenhet och expertis inom området. De mest väsentliga aspekter som uppmärksammades var förbättringen och utnyttjandet avAI och dataanalysverktyg då den är kärnan i att utvärdera lönsamheten avmarknadsföringsaktiviteterna. Respondenterna är övertygade om att AI kommer utgöra enallt större del av arbetet med att utvärdera lönsamheten med digital marknadsföring därförmågan att förstå och hantera dessa AI modeller kommer att vara viktigt för företag iframtiden.Slutsats: Studien beskriver hur företag arbetar i praktiken och bidrar till nuvarande teoriergenom att visa på områden som bekräftar och säger emot tidigare forskning. Till exempelhar studien bekräftat problemet med att kunden inte delar med sig av information på nätet,vilket styrks av litteraturen. Medan det också visat sig att företagen i studien endast harutvärderat lönsamhetsmåttet ROAS, vilket säger emot tidigare forskning. / Purpose: The purpose of the study was to analyze how companies can improve theirunderstanding of the economic profitability of their marketing activities by examining howcompanies currently work to follow up on the profitability of digital marketing, as well asthe potential for improvement that companies perceive in the ways they work. Method: A qualitative method has been employed in this study, where four interviewshave been conducted with three respondents who work on evaluating the profitability ofdigital marketing. The collected empirical data has then been compared with currenttheories in order to enhance understanding of the subject. Results: Companies today primarily use ROAS (Return on Advertising Spend) to measurethe profitability of marketing, and the data that forms the basis for evaluation is providedand processed by Google and Meta's AI models. However, these are treated differently bycompanies, which has been found to correspond to their experience and expertise in thefield. The most significant aspects that were highlighted were the improvement and utilization ofAI and data analysis tools, as they are at the core of evaluating the profitability ofmarketing activities. The respondents are convinced that AI will play an increasinglyimportant role in evaluating the profitability of digital marketing, where the ability tounderstand and manage these AI models will be crucial for companies in the future.