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.

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In this era of globalisation and fierce competition amongst businesses, there is a need to improve advanced operations management philosophies such as just-in-time (JIT) manufacturing to enhance business performance. Literature review shows that there is no mechanism so far to identify key JIT drivers relevant to a given organisation and its production processes, and their impact on enterprise performance. The research carried out here therefore involved the development of a generic performance measurement model to identify and capture the influence of JIT practices on enterprise performance. A conceptual performance measurement model, which was designed based on comprehensive literature review and informal interviews/discussions with both academic researchers and industry practitioners describes the link between JIT drivers (Xi) and measurable performance (Y). This mathematically determined model is aimed at assisting managers in the systematic identification of the influence of key JIT drivers on enterprise performance using a multidimensional tool such as the extended balanced scorecard. The case study approach was selected as the most suitable methodology for testing and validating the conceptual model in JIT enabled production plant and was applied to the production process of Denso Manufacturing (UK) Ltd., a global automotive component manufacturer. A novel eight-step implementation procedure was designed to collect data, which were analysed and validated by design of experiments, linear mathematical modelling, computer based dynamic simulation and analytic hierarchy process tool. The performance measurement model was then successfully applied to a non-automotive component production plant (Risane Ltd.). In conclusion, the performance measurement model can now be suitably applied to JIT enabled manufacturing environments using relevant organisation specific JIT drivers and key performance indicators to optimise system performance. The contribution to knowledge is an innovative, user friendly, robust and multidimensional performance measurement model enabling industry practitioners to optimise JIT processes with substantial performance enhancement. The model could also be applied by future researchers to other operations management philosophies and industries, and at a higher level could be developed into a self-optimising software package, which will enable rapid determination of the key control parameters needed to optimise process performance just in time.

Research has indicated accredited, U.S. higher education-governed intensive English programs (IEPs) often struggle financially due to a scarcity of resources (namely students) because of political and global economic factors and increased competition (ICEF Monitor, 2017; IIE, 2017; Ladika, 2018; Soppelsa, 2015). However, few IEPs advertise online language acquisition (OLA) courses despite the increase in online study methods at the higher education institutes governing the programs and its use by competitors. The purpose of this study was to determine the status and extent of OLA diffusion in U.S. IEPs, how IEP directors and faculty perceived OLA, and whether they perceived themselves to be the leaders in its diffusion. Drawing on Rogers’ (1962) diffusion of innovation framework to inform the instrument methodology, this study employed a quantitative, cross-sectional survey. The study used the Rasch measurement model (1960) as the framework informing the instrument’s design and analysis. All 249 executive directors and 2,492 faculty in the 249 accredited, higher education-governed IEPs were invited to participate in the study, and 328 directors and faculty from 121 IEPs opted to do so. Major findings revealed 40.5% had experimented with online courses within the last five years, and 24.8% offered it currently. The Winsteps dimensionality analysis showed each of the six innovation characteristics performed as a separate strand supporting the dimension of OLA adoption potential. The Wright map and item measures revealed respondents perceived OLA visibility (1.52 logits) as the most difficult-to-endorse characteristic followed by complexity (0.48 logits). The least challenging characteristic was articulated benefits (-0.39 logits), and the easiest item was technology confidence (-1.21 logits) followed by technology clusters (-0.65 logits). Regarding leadership in promoting OLA adoption, 53.2% of the sample claimed they were involved in its leadership at some level, and 31.1% reported leadership involvement at institutes currently lacking online English courses. This study suggests respondents found OLA to be beneficial for their IEP with articulable results. Cost and technology confidence were not viewed as prohibitive, but respondents lacked confidence that OLA would lead to increased enrollment. Because of the high level of OLA leadership in their IEP, the adoption of online language courses appears to be moving in an upward trajectory.

The concept of livable city was put forward naturally and began to gain more attention when people care more about human needs during the economic development. In this paper, we define a livable city as an urban area takes the residents' demand as first priority. It has a pleasant ecological environment, a mature community with rich public resources such as culture, transportation and medical system, and being economically well developed. Our study first reviews the theory development and literature on the subject. Then we set up a structural equation model (SEM) to verify the theory based on early works and find the dimensions that are important to the development of livable city. Using the data from China City Yearbook, 2007, a SEM analysis was performed. The result showed that a well developing economic system has positive influence on a city's livability.

Made available in DSpace on 2016-03-15T19:32:38Z (GMT). No. of bitstreams: 1 Thiago Henrique Viana Santos.pdf: 2674839 bytes, checksum: 6f6000e9bcb9f0b63511ebb1fde76a1d (MD5) Previous issue date: 2013-02-04 / The performance measurement systems were seen in a new light after the creation of the balanced scorecard (BSC) introduced by Kaplan and Norton in the early 90 s, presenting a far broader methodology of management and business performance compared with controls based on accounting and financial indicators. Since its introduction, the BSC has evolved and gained a high degree of recognition as one of the most widely used tools among the recent innovations in the context of management control. One of the most discussed approaches by present authors is the cause and effect relationship between scorecards. Thus, this study aims to develop an analysis of the relationship between performance measurement system indicators from Petrobras refining segment, thereby aiding the increment of the system and contributing to the process of strategic management of the company. The research includes interviews with managers of the company to develop a hypothetical model of cause and effect relationship between indicators, and the Granger causality test was used to assess the statistical significance of the model. After completion of tests, results were presented to managers for model validation. The analysis indicates that in general the time series data provided support for understanding the cause and effect relationship of the performance measurement system from Petrobras refining segment. Testing various lags it was possible to verify that in most of relations the predictive capacity is established significantly. Thus, this study contributes to the understanding of relations between indicators from Petrobras refining segment, through the identification of lags, opportunities for revision of weight, indicators identity and formula, and thus providing key inputs for improving the company s performance measurement system. / Os sistemas de mensuração de desempenho foram vistos sob uma nova perspectiva após a criação do balanced scorecard (BSC) introduzido por Kaplan e Norton no início dos anos 1990, apresentando uma metodologia muito mais ampla de gestão e desempenho empresarial comparando-se com os controles baseados em indicadores contábeis e financeiros. Desde a sua introdução, o BSC evoluiu e ganhou um elevado grau de reconhecimento como uma das ferramentas mais amplamente utilizadas dentre as recentes inovações no contexto do controle gerencial. Uma das abordagens mais discutidas pelos autores atuais é a relação de causa e efeito entre os scorecards . Assim, o presente trabalho tem como objetivo desenvolver uma análise sobre a relação entre os indicadores do sistema de mensuração de desempenho do segmento refino da Petrobras, criando subsídios para o incremento do sistema e contribuindo assim com o processo de gestão estratégica da companhia. A pesquisa inclui entrevista com os gestores da companhia para desenvolvimento de um modelo hipotético de relação de causa e efeito entre os indicadores, e para testar a significância estatística do modelo utilizou-se o teste de causalidade de Granger. Após a realização dos testes os resultados foram apresentados para os gestores para validação do modelo. A análise indica que de maneira geral os dados das séries temporais forneceram apoio para o entendimento das relações de causa e efeito do sistema de mensuração de desempenho do segmento refino da Petrobras. Testando várias defasagens foi possível constatar que na maioria das relações a capacidade preditiva é estabelecida de forma significativa. Assim, o presente estudo contribuiu para o entendimento das relações entre os indicadores do segmento refino da Petrobras, através da identificação das defasagens, oportunidades de revisão no peso, identidade e fórmula de indicadores, e, desta forma, fornecendo insumos fundamentais para o aprimoramento do sistema de mensuração de desempenho da companhia.

The aim of this study is, firstly, to determine if there is a difference in the perceptions of academic staff members and students concerning the purpose of their actual assessment practices. Secondly, the aim of the study is to identify what the challenges are that may influence the implementation of effective assessment practices. A case study design, involving the academic staff and students within the Baccalaureus Educationis (BEd) Early Childhood Development, Foundation Phase Programme in the Faculty of Education, University of Pretoria, was used. The sample consisted of 30 academic staff members and 114 third-year students who each completed a standardised questionnaire (quantitative data), to get a broader idea of their perceptions and understanding of the purpose of assessment practices. The questionnaire was followed up by face to face interviews (qualitative data) with three staff members and three students in order to validate and supplement the quantitative data. The method employed to analyse the collected data was a concurrent nested, mixed method design. The quantitative data analyses were done using SPSS computer software to determine the frequencies for both staff and students’ perceptions. Statistical data analyses were also performed using a non-parametric chi-square technique. The collected qualitative data was first analysed using manifest and content data analysis. Codes had been developed after which the data was further analysed using SPSS computer software to determine the frequencies for both staff and students’ perceptions. The standards model which represents assessment reform (enquiry or outcomes-based assessment) and the measurement model (traditional assessment) were used as framework to interpret the collected data. The results of my study showed that both academic staff and students perceived the main purpose of assessment as developmental or formative. However, the stated importance of the formative purpose of assessment was not evident in the practice of academic staff. For example, academic staff reported that within their assessment practices, assessment either took place at the beginning of the module, sometimes during the module, but mostly at the end of the module. Furthermore, staff reported that within their assessment practices, self- and peer-assessment and feedback were infrequent occurrences and that feedback to students was almost never followed up with actions. Academic staff perceived the biggest challenge for effective assessment practice to be large class sizes, while students perceived the biggest challenge to be the reliability of assessment, including marking reliability and assessor reliability. I concluded that the standards model of assessment is the desirable model in formal education and especially Higher Education, because it attempts to reflect what has been learned in criterion referenced terms. However, in this study, as well as in the Maclellan study (2001) and LOAP study (Fun, 2005), academic staff declared a commitment to formative purposes of assessment, but students perceived that staff engages in practices that were not in line with the standards model of assessment. / Dissertation (MEd)--University of Pretoria, 2008. / Curriculum Studies / unrestricted

This master's thesis is engaged in its theoretical part of the description and explanation principles and possibility how to the level measurement. There are clear up individual kinds and types of sensors to the level measurement. Further is described software and hardware which is employing to the measurement or control many systems and circuitry. A practical part consists in suggestion and self realization a model of level measurement including his controlling. Last but not least too creation partly instruction to attendance laboratory workspace and further creation several measuring and control software in the system named Control Web 6. Work is above all focusing on model approach of this problems needs for purposes laboratory teaching.

This Master‘s thesis deals with a performance evaluation of a selected business. The first part of the thesis is focused on basic terms and theoretical introduction related to the tools for measuring and evaluating company performance. The next part contains an introduction of the company, a current state assessment and a practical application of theoretical findings. The final part of the thesis includes suggestions for performance and current situation improvement.

The importance that governments put into open government data policies has increased over the last decade. However, a decreasing speed in this trend is potentially ongoing due to the objectives of these policies not being perceived as completed. Therefore, locating the impacts and measuring their relative value generation aids the understanding of how these objectives can succeed. This study examines the impacts of open government data in Sweden and their potential value generation, focusing on the financial ones. In this study, we developed a measurement model that comprehends six different impacts that generate a value. These impacts are innovation for established firms, innovative start-ups, innovation for public institutions, anti-corruption, and democracy/civil participation. The study has used 24 semi-structured interview findings to develop the model using the grounded theory method. The model was then subsequentially tested and validated by conducting a survey.  We used PLS-SEM as a method of analysis of the 69 responses on the survey from Swedish experts in the field. The results show a positive influence on the open government data financial value generation in the Swedish context, originating from data-driven innovation in established firms. Adding to this, positive impacts on the social value generated from open government data originate from innovative start-ups and product innovation in public institutions. The social value generated was also found to influence the financial value generation. Overall, the results also confirmed that the measurement model assessed is suited for evaluating the value generation of open government data. Thus, the study contributes to policies by visualizing the potential impacts and values that specific policy decisions may yield. Besides, the study contributes to theory thanks to developing a measurement model that could be applied to different contexts. Finally, a unique method that combines model development, context understanding, and model testing is used in the research. This method is considered a contribution due to its potential to be applied to future case study research.