The economy in the west of the State of Paraná is market by the strong participation of the agricultural activities; much from what is produced either in the State or in the country is native of this region. Particularly for the Municipality of Toledo, the aviculture and swine culture are the main agricultural. These are directly mediated by the activities of transport logistics, which play the important and directly responsible role by the appropriate development of the agricultural. Thus, this search shows the development of a model which aims to measure the impacts caused by the transport logistics in the aviculture and swine culture. Thus, it has been attempted to answer what the economical and social impacts are that the transport logistics cause on birds and swine chains, that justified by the characteristic of importance which the transport activity has for the activities, due to the fact that it is treated of an activity that provides the connection among several initial productive stages. The data collection has contemplated the search for information in local public organs and private companies which are directly connected to the activity; this information were fundamental to the is referred to the construction of indicators about the studied activities. From the collected data, it has been developed a matrix of analysis from this data which shows the direct relation among the global numbers in the Municipality (e.g., the total of employment in the Municipality in relation to the total employment from the bird and swine chains). It has been evident during the search the essential role of the transport logistics, and it can be claimed that there is a high level of dependence of the activities that involve bird and swine production in the transport logistical services, thus, any alteration in the transport configuration may bring direct consequences to aviculture and swine culture, interfering in the results and in the production. It is believed that this study has contributed to the explanation of the importance of the transport activities in the context of birds and swine production for the Municipality, and indirectly for the local economical and social development. / A economia do oeste do estado do Paraná é marcada pela forte participação das atividades agropecuárias. Muito do que se produz no estado e no país é oriundo dessa região. Em específico para o município de Toledo, a avicultura e a suinocultura são as principais atividades agropecuárias. Estas são diretamente mediadas pela logística de transporte, que assume papel indispensável e diretamente responsável pelo desenvolvimento adequado destas. Assim esta pesquisa apresenta o desenvolvimento de um modelo que objetiva mensurar os impactos causados pela logística de transportes nas atividades, avícola e suinícola. Dessa forma se buscou responder quais são os impactos econômicos e sociais que a logística de transportes causa nas cadeias de aves e suínos, isso justificado pela característica de importância que os transportes têm para estas cadeias produtivas, visto que se trata de uma atividade que proporciona a ligação entre as diversas etapas produtivas iniciais. A coleta de dados contemplou a busca de informações em órgãos públicos e empresas privadas locais com ligação direta à atividade. Essas informações foram fundamentais para a construção de indicadores sobre as atividades estudadas. A partir dos dados coletados se desenvolveu uma matriz de análise desses dados que apresentam a relação direta entre os números das atividades de avicultura e suinocultura, comparadas com números globais do município (como por exemplo, o total de empregos do município em relação com o total de empregos das cadeias de aves e suínos). Ficou claro durante a pesquisa, o papel fundamental da logística de transporte, e pode-se dizer que existe um alto grau de dependência das atividades que envolvem a produção de aves e suínos dos serviços logísticos de transporte. Dessa forma, qualquer alteração na configuração dos transportes pode trazer conseqüências diretas à avicultura e suinocultura, interferindo nos resultados e na produção. Acredita-se que este estudo contribuiu para o esclarecimento da importância das atividades de transportes no contexto da produção de aves e suínos para o município, e indiretamente para o desenvolvimento econômico e social local.

Context: In today’s highly competitive business environment, shortened product and technology life-cycles, it is critical for software industry to continuously innovate. To help an organisation to achieve this goal, a better understanding and control of the activities and determinants of innovation is required. This can be achieved through innovation measurement initiative which assesses innovation capability, output and performance. Objective: This study explores definitions of innovation, innovation measurement frameworks, key elements of innovation and metrics that have been proposed in literature and used in industry. The degree of empirical validation and context of studies was also investigated. It also elicited the perception of innovation, its importance, challenges and state of practice of innovation measurement in software industry. Methods: In this study, a systematic literature review, followed by online questionnaire and face-to-face interviews were conducted. The systematic review used seven electronic databases, including Compendex, Inspec, IEEE Xplore, ACM Digital Library, and Business Source premier, Science Direct and Scopus. Studies were subject to preliminary, basic and advanced criteria to judge the relevance of papers. The online questionnaire targeted software industry practitioners with different roles and firm sizes. A total of 94 completed and usable responses from 68 unique firms were collected. Seven face-to-face semi-structured interviews were conducted with four industry practitioners and three academics. Results: Based on the findings of literature review, interviews and questionnaire a comprehensive definition of innovation was identified which may be used in software industry. The metrics for evaluation of determinants, inputs, outputs and performance were aggregated and categorised. A conceptual model of the key measurable elements of innovation was constructed from the findings of the systematic review. The model was further refined after feedback from academia and industry through interviews. Conclusions: The importance of innovation measurement is well recognised in both academia and industry. However, innovation measurement is not a common practice in industry. Some of the major reasons are lack of available metrics and data collection mechanisms to measure innovation. The organisations which do measure innovation use only a few metrics that do not cover the entire spectrum of innovation. This is partly because of the lack of consistent definition of innovation in industry. Moreover, there is a lack of empirical validation of the metrics and determinants of innovation. Although there is some static validations, full scale industry trials are currently missing. For software industry, a unique challenge is development of alternate measures since some of the existing metrics are inapplicable in this context. The conceptual model constructed in this study is one step towards identifying measurable key aspects of innovation to understanding the innovation capability and performance of software firms.

The master’s thesis is focused on evaluation of the performance of the company Deceuninck, spol. s r. o. by using the START Model, which is based on the logic of the EFQM Excellence Model. The first part of the thesis contains theoretical bases related to performance and methods of its measurement. The second part is focused on the description of the selected company and evaluation of the results of the questionnaire survey. The final part of this work contains measures which were suggested to improve the current situation.

With the emergence of the internet as a new business channel and its impact on the overall role of today¿s customers, existing models for the measurement of perceived quality, satisfaction and loyalty are worth revisiting. This is specifically important in light of the prominent progress of some of the new business concepts, particularly customer experience management, and the rising emphasis on customers¿ hedonic and emotional needs. This study attempts to bridge the gap in existing literature by examining the online customer experience in its entirety, attending within the study to both the utilitarian and hedonic needs of online customers and giving special attention to emerging aspects in the online environment, such as customer engagement in self-driven experiences. Therefore, the study includes a comprehensive review of a large body of knowledge, both in consumer behaviour and marketing literature as well as quality management literature, in addition to a scrutiny of 50 studies for different evaluation models in the online environment. This is in order to identify a list of attributes and factors that impact customer evaluations of online experiences. Upon the synthesis of the list of attributes and factors that impact customer evaluations of online experiences, an online blog was created as an environment for asynchronous focus groups. The online blog was beneficial in creating a deeper understanding of what online customers want and what impacts their experiences. Following, an online questionnaire was administered in two stages, once for measure purification purposes which received 90 pilot responses and once for mass data collection purposes which received 366 responses. As a result of this study, an integrated model for the measurement of online customer experience that emphasises the significance of the emotional component was proposed. The model consists of three components, each serve a specific measurement purpose. The XQual construct which consists of 7 attributes and 30 factors, is a performance measure of the experience in relation to specific aspects that address customers¿ utilitarian and hedonic needs. The satisfaction continuum consists of four factors and is an output measure for each experience or transaction with the online firm. The loyalty continuum consists of four factors and is an outcome measure that indicates customers¿ attitudinal commitment towards the online firm.

[pt] Embora haja diversos estudos sobre como formular estratégias e vários modelos e tipologias de posicionamento estratégico já tenham sido sugeridos, ainda há pouca pesquisa acadêmica sobre como executar estratégias e como conceituar este fenômeno. Além disso, a literatura relativamente escassa sobre execução da estratégia foi produzida, em sua maior parte, em linguagem de consultoria e dirigida a gestores. No presente estudo, foi desenvolvido um modelo conceitual e operacional do construto execução da estratégia, que foi testado empiricamente em uma amostra de 276 empresas da indústria de laboratórios de análises clínicas. O modelo conceitual apresentado neste estudo (que partiu de um modelo desenvolvido em estudo anterior com a ajuda de executivos de topo e acadêmicos) foi refinado por meio de discussões em profundidade com acadêmicos especializados em estratégia e estudos organizacionais. O modelo é composto por causas (i.e., ações que precisam ser implementadas a fim de executar a estratégia) e consequências (ou seja, resultados que se espera obter com tais ações). A avaliação empírica do modelo de mensuração indica que várias dimensões da execução da estratégia estão fortemente relacionadas e que uma estrutura mais complexa de segunda ordem parece representar melhor o fenômeno. / [en] While there is abundant research on how to formulate strategies and several models and typologies of strategic positioning have been advanced, there is still scant academic research on how to execute strategies and how to conceive of this phenomenon. In addition, the relatively scarce literature on strategy execution has been produced in consultancy-like style and directed to a practitioner audience. In this paper, we develop a conceptual and operational model of the strategy execution construct and test it in a sample of 276 firms of the clinical laboratories industry. The conceptual model presented in this study (which builds from a model developed in a previous study with the help of top-level executives and academics) was refined by in-depth discussions with academics specialized in strategy and organizational studies. The model comprises causes (i.e., actions that need to be implemented in order to execute the strategy) and consequences (i.e., results that are expected to derive from such actions). The empirical assessment of the measurement model indicates that several dimensions of strategy execution are intertwined and that a more complex second-order structure may better represent the phenomenon.

With the emergence of the internet as a new business channel and its impact on the overall role of today's customers, existing models for the measurement of perceived quality, satisfaction and loyalty are worth revisiting. This is specifically important in light of the prominent progress of some of the new business concepts, particularly customer experience management, and the rising emphasis on customers' hedonic and emotional needs. This study attempts to bridge the gap in existing literature by examining the online customer experience in its entirety, attending within the study to both the utilitarian and hedonic needs of online customers and giving special attention to emerging aspects in the online environment, such as customer engagement in self-driven experiences. Therefore, the study includes a comprehensive review of a large body of knowledge, both in consumer behaviour and marketing literature as well as quality management literature, in addition to a scrutiny of 50 studies for different evaluation models in the online environment. This is in order to identify a list of attributes and factors that impact customer evaluations of online experiences. Upon the synthesis of the list of attributes and factors that impact customer evaluations of online experiences, an online blog was created as an environment for asynchronous focus groups. The online blog was beneficial in creating a deeper understanding of what online customers want and what impacts their experiences. Following, an online questionnaire was administered in two stages, once for measure purification purposes which received 90 pilot responses and once for mass data collection purposes which received 366 responses. As a result of this study, an integrated model for the measurement of online customer experience that emphasises the significance of the emotional component was proposed. The model consists of three components, each serve a specific measurement purpose. The XQual construct which consists of 7 attributes and 30 factors, is a performance measure of the experience in relation to specific aspects that address customers' utilitarian and hedonic needs. The satisfaction continuum consists of four factors and is an output measure for each experience or transaction with the online firm. The loyalty continuum consists of four factors and is an outcome measure that indicates customers' attitudinal commitment towards the online firm.

Este estudo se propõe a analisar como a combinação dos indicadores em um modelo de medida de desempenho (MMD) impacta na criação de folga orçamentária em uma organização pública. A administração pública (AP) em geral, a partir do movimento New Public Management passou a importar ferramentas e técnicas do setor privado para gerenciar suas ações. A literatura sobre medidas de desempenho no setor privado, relata que a avaliação de desempeho está relacionada à criação de folga orçamentária. Os trabalhos no setor público relatam que uma das ferramentas mais importadas do setor privado é a avaliação e medida de desempenho. Dessa forma, este trabalho verificou se um subconjunto das variáveis que influenciam na criação de folga orçamentária existe nas administrações públicas e analisa qual o impacto dessas variáveis na criação de folga orçamentária. O estudo de campo se deu na administração pública brasileira. O estudo foi baseado na análise das séries históricas (de meta e realizado) dos indicadores do MMD da Secretaria de Estado da Fazenda (Sefaz) de um estado brasileiro. Os resultados dessa análise foram triangulados com evidências obtidas por meio de entrevistas em profundidade feitas com funcionários públicos da Sefaz. Os resultados apresentados aqui não confirmam a teoria onde indicadores contábeis e relacionados a bônus estão relacionados positivamente na criação de folga orçamentária. / This study aims to analyze how the combination of indicators in a model of performance measurement (MMD) impacts on the creation of budgetary slack in a public organization. The public administration (PA) in general, from the New Public Management movement has imported tools and techniques of the private sector to manage their actions. The literature on performance measures in the private sector, reports that the evaluation of performance is related to the creation of budgetary slack. Some papers in the public sector reported that performance assessment and measurement is one of the implemented used tools from the private sector. Thus, this study examined whether a subset of variables that influence the creation of budgetary slack exists in public administration and considers what impact of these variables in the creation of budgetary slack. The field study was made in the Brazilian public administration. The study was based on analysis of historical data (goal and realized) of the indicators of MMD Brazilian State Secretary of Finance (Sefaz). The results of this analysis were triangulated with evidence obtained through in-depth interviews with public officials. The results presented here do not confirm the theory in which accounting-related and bonuses-related indicators are positively related in the creation of budgetary slack.

Organizações públicas vêm adotando modelos de mensuração de desempenho (MMD), a exemplo da iniciativa privada, buscando gerar incentivos à eficiência de equipes de servidores. Este trabalho analisou o MMD da Secretaria da Fazenda de um dos Estados do Brasil e identificou que, a partir das metas pactuadas pela equipe diretiva da secretaria, a organização opera em um regime de folga orçamentária, em um ambiente organizacional de menor tensão em relação ao atingimento das metas e consequente gratificação. Através de séries históricas (Jan./07 a Jun./09) do desempenho individual mensal de 950 servidores públicos que atuam como fiscais, foram comparados o nível de atingimento das metas tributárias e administrativas. Adicionalmente, tais evidências foram trianguladas com observações participativas e análises documentais. Apesar da folga orçamentária detectada na utilização de metas com alta probabilidade de atingimento, o desempenho nas tarefas administrativas duplicou no último ano analisado, evidência de que o nível de esforço individual cresceu apesar do incentivo pecuniário ser garantido em um nível menor de esforço. Assim, como em outras pesquisas em organizações públicas, discute-se a existência de uma motivação intrínseca no servidor. / Public organizations have been adopting performance measurement models (MMD), taking as example the private initiative, seeking to create incentives to the efficiency of servants teams. This assignment analyzed the MMD of the Department of Taxation of a Brazilian State and identified that, considering the goal agreed by the management team of the department, the organization operates in a regime of budgetary slack, in an organizational environment of lower pressure in relation of the goals achievement and consequent reward. Through historical series (Jan./07 to June/09) of the individual monthly performance of 950 civil servants acting as fiscals, it was compared the achievement level of the tributary and administrative goals. Additionally, such evidences were triangulated with participative observations and documental analysis. In spite of the budgetary slack detected in the use of goals with high achievement probability, the performance in the administrative tasks doubled in the last year analyzed, evidence that the individual effort level increased, despite the fact that the pecuniary incentive is guaranteed in a lower level of effort. Therefore, as in other researches in public organizations, it is discussed the existence of an intrinsic motivation in the servant.

Thesis deals with harmonization of financial reporting in the area of insurance contracts. IFRS 4 phase I adjusts reporting of insurance contracts, defines a term insurance contract, bans generating catastrophe provisions or equalisation provisions, show a new view at reporting of insurance contract with discretionary participation feature and at reporting embedded derivates.IFRS 4 phase II solves complex reporting of insurance contracts. The aim is to achieve "real" measurement of liabilities arising from insurance contracts. The thesis shows a measurement model form exposure draft.

Organizações públicas vêm adotando modelos de mensuração de desempenho (MMD), a exemplo da iniciativa privada, buscando gerar incentivos à eficiência de equipes de servidores. Este trabalho analisou o MMD da Secretaria da Fazenda de um dos Estados do Brasil e identificou que, a partir das metas pactuadas pela equipe diretiva da secretaria, a organização opera em um regime de folga orçamentária, em um ambiente organizacional de menor tensão em relação ao atingimento das metas e consequente gratificação. Através de séries históricas (Jan./07 a Jun./09) do desempenho individual mensal de 950 servidores públicos que atuam como fiscais, foram comparados o nível de atingimento das metas tributárias e administrativas. Adicionalmente, tais evidências foram trianguladas com observações participativas e análises documentais. Apesar da folga orçamentária detectada na utilização de metas com alta probabilidade de atingimento, o desempenho nas tarefas administrativas duplicou no último ano analisado, evidência de que o nível de esforço individual cresceu apesar do incentivo pecuniário ser garantido em um nível menor de esforço. Assim, como em outras pesquisas em organizações públicas, discute-se a existência de uma motivação intrínseca no servidor. / Public organizations have been adopting performance measurement models (MMD), taking as example the private initiative, seeking to create incentives to the efficiency of servants teams. This assignment analyzed the MMD of the Department of Taxation of a Brazilian State and identified that, considering the goal agreed by the management team of the department, the organization operates in a regime of budgetary slack, in an organizational environment of lower pressure in relation of the goals achievement and consequent reward. Through historical series (Jan./07 to June/09) of the individual monthly performance of 950 civil servants acting as fiscals, it was compared the achievement level of the tributary and administrative goals. Additionally, such evidences were triangulated with participative observations and documental analysis. In spite of the budgetary slack detected in the use of goals with high achievement probability, the performance in the administrative tasks doubled in the last year analyzed, evidence that the individual effort level increased, despite the fact that the pecuniary incentive is guaranteed in a lower level of effort. Therefore, as in other researches in public organizations, it is discussed the existence of an intrinsic motivation in the servant.