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Výkonnost českého systému penzijního připojištění: současný stav a jeho pozice ve střední a východní Evropě / The performance of the Czech Private Pension scheme: Current Design and its position within CEE countriesHlaváč, Jan January 2011 (has links)
This thesis focuses on the comparison of financial performance of the Czech voluntary private pension scheme with five other reformed private pension schemes in the region of Central Eastern Europe (Bulgaria, Croatia, Hungary, Poland and Slovak Republic). The current state and the recent development of the Czech private pension scheme are analyzed in the first part of the thesis. In the main part of this work we construct the dataset of periodic scheme returns covering the last decade, and estimate the schemes Sharpe ratios (SR) for four reference benchmarks. To complement the analysis we also employ the Sharpe style analysis to evaluate the impact of managerial decisions of market selection/timing on the scheme returns. The findings suggest that except for Poland none of the schemes managed to beat its long-term domestic benchmark (10-year government bonds) as the SRs estimates turn out to be negative. The highest underperformance was found in the case of Czech Republic. The results of style analysis suggest a modest positive influence of the active managerial decisions on the scheme returns with respect to the passive investment strategies.
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Les dimensions de la performance des cabinets d'audit légal / The performance dimensions of audit firmsVu, Viet Ha 14 November 2008 (has links)
La qualité de la certification des comptes rendue par les cabinets d’audit légal est un élément important à la transparence des activités économiques. Plusieurs acteurs contribuent à cette qualité : les auditeurs en tant que personnes physiques, les cabinets d’audit en tant que personnes morales et les organismes professionnels qui élaborent les normes professionnelles et contrôlent les procédures d’audit. Le cabinet d’audit se doit de concilier ses objectifs d’entreprise lucrative (commerciale) et les desiderata des différentes parties prenantes. Le cabinet doit donc être performant à plusieurs niveaux. La présente thèse étudie les dimensions de performance des cabinets d’audit dans leur mission d’audit légal des comptes. Les approches utilisées pour mesurer la performance sont : la théorie des stakeholders, les tableaux de bord stratégiques en versions anglo-saxonne (Kaplan and Norton, 1992, 1998, 2000) et scandinave (Edvinsson and Malone, 1997), l’approche par le capital immatériel (Roos et al., 1997, Johnson, 1999). De plus, la construction de l’échelle de mesure suit la démarche préconisée par Churchill (1979). Combinant une phase qualitative (un stage d’observation-participante, 10 entretiens ouverts et 20 entretiens semi-directifs) et une phase quantitative basée sur un questionnaire de recherche (114 réponses), la thèse met en évidence certaines dimensions de performance des cabinets d’audit selon la perception des auditeurs français, à travers les Analyses en Composantes Principales (ACP) et les Analyses Factorielles Confirmatoires (AFC). L’analyse typologique permet de classifier les cabinets en groupes selon leurs dimensions de performance. / The quality of certification of accounts rendered by the legal audit firms is an important element in the transparency of economic activities. Many actors contribute to the quality: auditors as individuals, audit firms as legal persons and professional organizations that develop professional standards and control audit procedures. The audit firm must reconcile its lucrative aim and the demands of different stakeholders. The firm must therefore be performing at several levels. This research studies the performance dimensions of the audit firms in their legal mission in France. To construct a measure of the dimensions of performance, we adopted the approach of Churchill (1979). The proposed tool to measure performance is in the form of a strategic scorecard, which is a combination of the Balanced Scorecard (Kaplan and Norton, 1992, 1998, 2000), the Skandia's Navigator (Edvinsson and Malone, 1997), as well as of the approach by immaterial capital (Roos et al., 1997, Johnson, 1999). Based on the data collected from qualitative and quantitative surveys, the principal component analysis (PCA) on each of the performance dimensions emerges axes among the performance items revealed by French auditors. After that, a confirmatory analysis (CFA) must help us to validate the proposed model, and a typology analysis will be realized in order to identify the strategic scoreboard corresponding to each type of firm.
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Dimension institutionelle et finalités de la performance sociétale de l'entreprise en Tunisie / Institutional dimension and finalities of corporate social performance in TunisiaBoussoura, Ezzeddine 30 November 2012 (has links)
L’objet de ce travail de recherche est de contribuer à l’étude du concept de Performance Sociétale de l’Entreprise (PSE), dont les problématisations jusqu’à présent fournies demeurent largement controversées. En effet, l’examen du corpus de connaissances révèle l’existence d’anomalies de nature théorique, conceptuelle et empirique. Ces insuffisances renvoient aux modes d’opérationnalisation de la PSE, à la manière dont le concept a été relié à la notion de performance, ainsi qu’à l’absence de contextualisation de la PSE en rapport avec son environnement institutionnel. Il importe donc de réorganiser le concept au sein d’un cadre d’analyse consensuel qui reconnaît le caractère dynamique et contingent de la démarche sociétale de l’entreprise. Ainsi, ce travail se propose d’explorer le concept de PSE et d’analyser ses antécédents institutionnels et ses effets sur le niveau de performance organisationnelle.Sur le plan théorique, l’architecture globale de la thèse obéit à un raisonnement à triple phase : déconstruction/reconstruction/validation. La phase de déconstruction (première partie) se traduit par une mise en perspective critique (théorique, conceptuelle et empirique) de la PSE. La phase de reconstruction (deuxième partie) consiste en le développement d’un cadre d’analyse systémique qui se veut être fédérateur et englobant des différentes orientations théoriques. Et enfin, la phase de validation (troisième partie) est destinée à statuer sur les dépendances étudiées et la recevabilité des hypothèses, de manière à tirer un certain nombre de conclusions et d’enseignements.Sur le plan conceptuel, notre cadre d’analyse mobilise l’approche systémique pour décliner les différents niveaux d’analyse, à savoir, les pressions institutionnelles en tant qu’entrée du système, la PSE en tant que processus, et la performance organisationnelle en tant que résultat du système. Le modèle de recherche est articulé par un corps d’hypothèses multi-niveaux (hypothèse générale, hypothèses partielles, hypothèses adjacentes, hypothèses de modération).Sur le plan méthodologique, notre démarche se décline en deux phases qui reprennent les moments forts de notre travail de recherche. Une première phase exploratoire visant à explorer la PSE, à adapter et à reconfigurer notre modèle de recherche. Une deuxième phase déductive qui cherche à tester les hypothèses de la recherche et à établir les apports en termes de connaissances. L’investigation empirique conduite sur 132 entreprises tunisiennes issues de différents secteurs d’activité a permis d’entériner la systématicité de la PSE. En effet, la démarche sociétale de l’entreprise s’apparente à un processus contingent (fortement conditionné par les pressions institutionnelles), finalisé (produit des résultats en termes de performance), piloté (guidé par des principes et des convictions managériales), et soutenu (appuyé par des instruments et des mesures sociétaux). L’originalité de ce travail se justifie essentiellement par une logique multi-nivaux du modèle de recherche ainsi que par une démarche méthodologique adaptée à la complexité de l’objet de la recherche. De surcroît, cette problématique a été largement discutée dans le contexte occidental et essentiellement américain, elle reste encore peu explorée dans le monde Arabe et en particulier le Maghreb / The purpose of this research is to contribute to the study of Corporate Social Performance (CSP) concept, which provided theorizations remain highly controversial. Indeed, examination of the body of knowledge reveals theoretical, conceptual and empirical anomalies. These shortcomings relate on the operationalization of the CSP, the manner in which the concept has been linked to the notion of performance, and the lack of contextualization of PSE in relation to its institutional environment. It is therefore important to reorganize the concept within a framework that recognizes the dynamic and contingent character of CSP. Thus, this research aims to explore the concept of CSP and analyze its institutional dimension and its effects on organizational performance.On a theoretical level, the overall architecture of the thesis follows triple phase reasoning: deconstruction / reconstruction / validation. Deconstruction phase (first part) consists in highlighting theoretical, conceptual and empirical perspectives of the CSP. The reconstruction phase (second part) consists on developing a framework with systemic approach, which aims to unify different theoretical orientations. And finally, the validation phase (third party) consists on testing our conceptual framework. On the conceptual level, our framework mobilizes systemic approach. It declines institutional pressures as input to the system, PSE as a process, and organizational performance as a result of the system. The research model is articulated by multi-level hypotheses (general hypothesis, partial hypothesis, adjacent hypothesis and moderation hypothesis).On the methodological level, our approach is divided in two phases. An exploratory phase that aims to explore CSP, to adapt and to reconfigure our research model. A second phase seeks to test the research hypotheses and establish contributions in terms of knowledge.The empirical investigation conducted on 132 Tunisian companies endorses the systematicity of the CSP. In fact, the process of CSP is influenced by institutional pressures, piloted by the principles and managerial beliefs. Therefore, this process produces results in terms of performance, and it is supported by societal tools and measures.The originality of this work is essentially justified by multi-level research model as well as a methodological approach which is adapted to the complexity of the research object. In addition, this issue has been widely discussed in the American and European context, but it remains unexplored in the Arab world, particularly in the Maghreb
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Past performance information : analysis of opinions from the Court of Federal Claims and the General Accounting OfficeStump, Eric S. 12 1900 (has links)
the General Accounting Office. It reviews the background, history, issues and current methods of using past performance information in the Department of Defense acquisition process. It then categorizes and analyzes the past performance protest decisions handed down from the Comptroller General from July 1, 2000 to September 30, 2001 as well as the rulings handed down by the Court of Federal Claims from February 1, 1997 to September 30, 2001. Following the review and analysis, the interpretations of the statutory requirements by the Comptroller General and the Courts are examined to determine if they allow acquisition professionals more or less discretion in carrying out the tasks required to conduct fair and reasonable procurements. It also examines protest decision trends to determine what changes are needed to mitigate the risk of past performance information claims and protests. / US Navy (USN) author
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A comparison of computational cognitive models : agent-based systems versus rule-based architecturesOeltjen, Craig L. 03 1900 (has links)
Approved for public release; distribution is unlimited / Increased operational costs and reductions in force size are two of the major factors driving the need for improved computer simulations within the military community. Human performance models are used in various aspects of simulation, including controlling computer generated forces, tactical decision aides, intelligent tutoring systems and new system design. This research makes a comparison between two categories of human performance models, multi-agent systems and rule-based architectures. Each type of model has its own strengths and weaknesses, and is therefore better suited for certain applications. Complex military simulations need human performance models that take advantage of the strengths of more than one type of model. The purpose of this research is to compare the implementation and performance of these two models, and to demonstrate the need for hybrid systems that employ the best aspects of models for a given situation. / Lieutenant Commander, United States Navy
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Demystifying Galina Ustvolskaya : critical examination and performance interpretationNalimova, Elena January 2012 (has links)
This thesis presents a performer’s view of Galina Ustvolskaya and her music with the aim of demystifying her artistic persona. The author examines the creation of ‘Ustvolskaya Myth’ by critically analysing Soviet, Russian and Western literature sources, oral history on the subject and the composer’s personal recollections, and reveals paradoxes and parochial misunderstandings of Ustvolskaya’s personality and the origins of her music. Having examined all the available sources, the author argues that the ‘Ustvolskaya Myth’ was a self-made phenomenon that persisted due to insufficient knowledge on the subject. In support of the argument, the thesis offers a performer’s interpretation of Ustvolskaya as she is revealed in her music. The author examines Ustvolskaya’s music from two viewpoints, a scholar and a performer, and draws upon inter-textual connections between Ustvolskaya’s music and Russian literature (Gogol, Dostoevsky, oberiuty) and aesthetics; analyses the influences of Russian musical traditions (Russian folklore, znamenny raspev) and some artistic individuals (Mussorgsky, Shostakovich, and Stravinsky), and examines the nature of Ustvolskaya’s spirituality and religiosity. The performance aspects of Ustvolskaya’s music are discussed as well as the specific nature of her writing for instruments, particularly the piano, and the interpretation and perception of her music by both the performers and the audience. The thesis examines the performance history of Ustvolskaya’s works, and draws on interview materials with musicians who knew the composer and performed her music. The author’s own performance experience and that derived from the ‘Ustvolskaya at Chetham’s’ project which involved young musicians in studying and performing Ustvolskaya’s compositions, underlined the practical value of the research. While supporting the view of Ustvolskaya as a singular composer, the thesis stands to demystify and reevaluate her artistic image.
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The Actor's Self Serving Bias: An Exploration of Various Acting Techniques in the Creation of the Role of Kate in Dancing at LughnasaJohnston, Kathleen 18 May 2007 (has links)
In psychology, the self-serving bias refers to a person's tendency to claim responsibility for his or her successes rather than failures. In acting, it takes on new meaning. The study of acting requires that the student use any source that will lead to his or her growth. The bias refers to this tendency towards self-betterment in the artistic process. This study is an attempt to document this process in my creation of the role of Kate in Dancing at Lughnasa. Included in the experiment are outlines of my basic process and the techniques I used to supplement it, how the creation of Kate fit into that process and an assessment of my performance and the usefulness of the various techniques in strengthening my abilities as an actor.
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Becoming Ellen Van Oss in Lee Blessing's Two RoomsAnderson, Tiffany S 13 May 2016 (has links)
This thesis documents the process implemented in creating the character of Ellen Van Oss in Lee Blessing’s Two Rooms. It includes research, character analysis, script analysis and an evaluation of my performance. Two Rooms was produced by the UNO Department of Film and Theatre and directed by Erick Wolfe. The play was performed at the Robert E. Nims Theatre in the UNO Performing Arts Center November 7, 12, 13, 21, 2015 at 7:30pm and November 8 and 22, 2015 at 2:30pm.
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Three Essays on the Effect of Voter Turnout on the Subsequent Performance of Elected Official / Trois essais sur l'effet du taux de participation sur la performance subséquente de l'éluJoe, Dong-Hee 18 July 2016 (has links)
Cette thèse analyse l’effet du taux de participation sur la performance subséquente de l’élu. En mettant en lumière ce nouveau sujet, elle contribue à la littérature de « l’agence politique » qui étudie divers moyens d’améliorer le fonctionnement des postes élus. Chapitre 2 estime l’effet du taux de participation dans la 18ème Assemblée nationale sud-coréenne (2008-2012), la législature du pays. Les données se composent de paires législateur-circonscription. Pour surmonter l’endogénéité du taux de participation, il utilise la pluviométrie inhabituelle le jour du scrutin et le nombre de bureaux de vote par électeur. Grâce à ces instruments, il trouve des effets positifs sur la performance législative. Ensuite, il propose une explication théorique pour les résultats, dans lesquels le taux de participation signale de la fraction des électeurs qui apprendront la performance du titulaire. La théorie a une implication négative sur le vote obligatoire, car il permettra de réduire le rôle de signalisation du taux de participation. Chapitre 3 étend ce cadre empirique dans la 13ème Assemblée nationale française (2007-2012). Une différence importante de l’homologue sud-coréenne est sa capacité limitée d’initiative législative, ce qui en fait un environnement idéal pour tester la généralité de la relation trouvée en Corée du Sud. Les estimations révèlent des effets positifs sur la présence et la participation aux débats, mais pas sur la législation formelle ou la surveillance du gouvernement. Les explications possibles de cette différence sont discutées. Enfin, le chapitre 4 présente une explication inspirée de la théorie des jeux pour les résultats empiriques, dans un modèle d’agence politique à deux périodes. Une élection a lieu au début de chaque période afin de déléguer une décision politique à un homme politique, dont les préférences politiques sont des informations privées. Un électeur représentatif décide, à chaque élection, de voter pour un candidat ou s’abstenir. Le vote a un coût d’opportunité, qui est son information privée ; et les candidats sont identiques ex ante. Malgré la sous-optimalité statique de voter dans la première élection, l’électeur peut choisir de le faire, pour signaler sa volonté-faible coût-pour punir une mauvaise politique à l’élection suivante. Le modèle a une implication positive pour avoir plus de bureaux de vote et une implication négative pour faire le jour du scrutin un jour férié, qui découlent de leurs impacts sur la distribution des coûts de vote. / This dissertation analyzes the effect of voter turnout on the subsequent performance of the elected official. By shedding light on this new topic, it contributes to the ‘political agency’ literature which studies various ways to improve the functioning of elected offices. Chapter 2 estimates the effect of turnout in the 18th National Assembly of South Korea (2008-2012), the country’s legislature. The data consists of a cross-section of legislator-constituency pairs. To overcome the endogeneity of turnout, it utilizes the variation in turnout caused by the unusual rainfall on election day and the number of polling places per voter. It finds positive effects on legislative performance. Then it proposes a theoretical explanation for the findings, in which turnout signals the share of voters who will learn the incumbent’s performance. The theory has a negative implication for compulsory voting, because it will reduce the signaling role of turnout. Chapter 3 extends this empirical framework in the 13th National Assembly of France (2007-2012). An important difference from the South Korean counterpart is its limited capacity to initiate legislation, which makes it an ideal environment to test the generality of the relation discovered in South Korea. It finds positive effects on attendance and participation in debates, but not on formal legislation or government monitoring. Possible explanations for this difference are discussed. Finally, Chapter 4 presents a game-theoretic explanation for the empirical findings, in a twoperiod model of political agency. An election is held at the beginning of each period to delegate a policy decision to a politician, whose policy preferences are private information. A representative voter decides, in each election, whether to vote for a politician or abstain. Voting incurs an opportunity cost, which is her private information; and politicians are identical ex-ante. Despite the sub-optimality of turning out in the first election, she may still do so, to signal her willingness-low cost-to punish wrong policy in the following election. The model has a positive implication for having more polling places and a negative one for making election day a public holiday, which follow from their impacts on the distribution of voting cost.
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Performing mess: the generative potential of disorder in institutions of orderLubinsky, Talya 03 March 2016 (has links)
Beginning a research project at the Johannesburg City Library in 2013
was the catalyst for the body of work presented here for my Masters
dissertation. Since it had been closed for renovations, and reopened in
2012, the Library was filled with boxes of books waiting to be ordered
and put away, and old furniture piled up in empty rooms. There was a
tension between the structure of the library, an institution whose purpose
is to order and classify knowledge, and the state of its contents, which
were disorderly and messy.
This paradoxical relationship between mess and order is one which I
have mobilised in my practical work, and other case studies upon which
I have drawn. Through them, I argue that the tension between mess and
order can be a productive space for knowledge/artistic production.
I look at sites like the Johannesburg City Library as examples that present
a strategy for display that I have found to be useful in my practical work.
These strategies include presenting piles or heaps of papers, which
prompt the viewer to sort through, pick something up, or find something
amongst the ‘mess’.
I use the term ‘serendipity’ to describe the experience of ‘coming across’
something on one’s own. The serendipitous experience is one that gives
the discovered object an air of specialness, something that ‘I have found,
that therefore must have some special relationship to me’. A presentation
by Shireen Ally on her paper, Material Remains illustrates this point
through an anecdote she shared, about the neglected archives of the
administration of the former Bantustan, KwaNgane.
In my own work I mobilise the fragment as an important tool for freeing
text of being bound to one specific meaning. A text read as a singular
phrase, can adopt many meanings, often personal, in that they are
imagined by the viewer. By freeing text of its contextual ‘order’, one
opens possibility for another kind of serendipity, one that is formed
through the implication that a piece of text can relate to a viewer in a
very personal way.
I invoke the theory of performativity in relation to display strategies of
mess and fragmentation. A performative speech act is one that changes
the ontological status of the subject that is being implicated by the
speech act. Because fragmented pieces of text, displayed ‘messily’ do not
have prescribed categories (meanings), they enable the viewer to enact
his or her own meaning-making. Through this, the fragment comes
into being as part of the given category; the ontological status of that
phrase is changed through he act of categorising. This reminds us that
all categories are in fact constructed and are not inherent to the subject
of classification.
Here, the form of the Rolodex as a device that holds both my written
and practical research embodies the theory of performativity as it
allows for pages to be taken out and put back, can be read from any
point, facilitating non linearity and fragmentary text. Paradoxically, the
Rolodex also performs the function of an ordering mechanism.
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