Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-07-14T13:44:22Z No. of bitstreams: 1 João Marcelo dos Santos Silva_.pdf: 1621235 bytes, checksum: 6093d587a32c1490524b5320d31297bb (MD5) / Made available in DSpace on 2016-07-14T13:44:22Z (GMT). No. of bitstreams: 1 João Marcelo dos Santos Silva_.pdf: 1621235 bytes, checksum: 6093d587a32c1490524b5320d31297bb (MD5) Previous issue date: 2016-05-23 / Nenhuma / Esta dissertação busca analisar a relação existente na avaliação de desempenho medida por meio de indicadores não financeiros e indicadores financeiros de empresas do setor aéreo brasileiro. A pesquisa realizada é do tipo aplicada, com abordagem quantitativa com análise documental. Para atender aos objetivos, foram realizadas a correlação de Pearson e a regressão dinâmica. A pesquisa teve como amostra as empresas TAM, GOL e AZUL que juntas atenderam mais de 90% do mercado doméstico de aviação civil em 2013. O período pesquisado é de 2002 até 2013 para TAM e GOL. A AZUL, fundada em 2008, teve os dados pesquisados do ano de sua fundação até 2013. A coleta de dados foi realizada nos sites da ANAC e da CVM. Os resultados das correlações sugerem haver uma relação entre os indicadores não financeiros com a imobilização e o endividamento da GOL. Porém, há uma relação negativa de todos os indicadores não financeiros com os indicadores de margem e rentabilidade para TAM e GOL, ao contrário do que foi encontrado para a AZUL. Os resultados da regressão dinâmica mostram que não foi possível explicar a relação entre os indicadores não financeiros com os indicadores de rentabilidade. Contudo, foi encontrada relação com baixo poder de explicação de todos os indicadores não financeiros com os indicadores de participação de capital de terceiros da TAM e GOL e de endividamento bancário para esta última companhia. Portanto, o desempenho operacional (não financeiro) das companhias aéreas brasileiras TAM e GOL cresceu substancialmente no período pesquisado, mas não foi suficiente para melhorar o desempenho dos indicadores de rentabilidade e, além disso, ampliou o endividamento das empresas. Alguns dos fatores que contribuíram para o baixo desempenho da rentabilidade são: as variações cambiais do dólar americano em relação à moeda brasileira, os custos elevados com combustíveis, a diminuição das receitas por ASK maior que as reduções dos custos operacionais e a elevação de despesas financeiras. Além disso, há a dificuldade em repassar o aumento de custos no preço de comercialização dos bilhetes. / This research seeks to analyze the relationship in the performance evaluation measured by non-financial indicators and financial indicators of companies in the Brazilian airline industry. The survey is the kind applied with a quantitative approach with document analysis. To meet the objectives, we conducted Pearson's correlation and dynamic regression. The research’s sample are the TAM, GOL and AZUL companies that together treated more than 90% of the domestic civil aviation market in 2013. The studied period is from 2002 to 2013 for TAM and GOL. Founded in 2008, AZUL had researched the data of the year of its foundation until 2013. Data collection was carried out on the sites of ANAC and the CVM. The results of the correlations suggest the existence of a relationship between non-financial indicators with the immobilization and the indebtedness of GOL. But there is a negative relationship of all non-financial indicators with margin and profitability indicators for TAM and GOL, contrary to what was found for AZUL. The results of dynamic regression show that it was not possible to explain the relationship between the non-financial indicators with profitability indicators. However, it was found a relationship with low explanatory power of all non-financial indicators with non-capital participation indicators of TAM and GOL and bank debt to the latter company. Therefore, the (non-financial) operating performance of the Brazilian airlines TAM and GOL grew substantially in the period surveyed, but it was not enough to improve the performance of profitability indicators and additionally increased the indebtedness of companies. Some of the factors that contributed to the poor performance of profitability are: the exchange variation of the US dollar against the Brazilian currency, high fuel costs, the decrease in revenues per ASK greater than the reductions in operating costs, and higher financial expenses. Furthermore, there is a difficulty in passing the cost increase to the sales price of the tickets.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-02-10T12:39:48Z No. of bitstreams: 1 Alaércio de Paris_.pdf: 4309880 bytes, checksum: 24ccac68745f93635f4093be7b0785cd (MD5) / Made available in DSpace on 2017-02-10T12:39:48Z (GMT). No. of bitstreams: 1 Alaércio de Paris_.pdf: 4309880 bytes, checksum: 24ccac68745f93635f4093be7b0785cd (MD5) Previous issue date: 2016-12-02 / UNISINOS - Universidade do Vale do Rio dos Sinos / Os níveis de eficiência com os quais as empresas transformam os insumos em produtos podem conduzir as organizações para o aumento da sua capacidade competitiva. No entanto, a literatura apresenta uma escassez de métodos que possibilitem a avaliação de desempenho das operações nos sistemas produtivos, considerando todos os seus componentes. Assim, o objetivo deste trabalho é propor uma análise de eficiência em um sistema produtivo utilizando o OEE e a DEA integradamente. Para atingir o objetivo proposto é realizado um estudo de caso em uma empresa fabricante de ônibus. Foi conduzida uma análise comparativa com os resultados obtidos por meio da utilização da DEA/OEE confrontados com os resultados do OEE medido em uma operação da empresa estudada. A eficiência medida com o uso da DEA/OEE apresenta diferenças em relação aos resultados do OEE. A análise das causas dessas diferenças apontou que as ações tomadas para melhorar o indicador OEE reduziram a eficiência da operação analisada. O estudo aponta que as tomadas de decisão focadas na melhoria do OEE, em si, podem conduzir a um incremento do consumo de recursos em uma operação. Esse aumento de recursos não necessariamente eleva os níveis de produção, ocasionando, assim, a redução da eficiência técnica. / The levels of efficiency with which firms turn inputs into products can lead organizations to increase their competitive capacity. Nevertheless, the literature presents a shortage of methods that allow the evaluation of the performance of the operations in the productive systems, considering all its components. Thus, the objective of this work is to propose an analysis of efficiency in a productive system using the OEE and the DEA integrated. To achieve the proposed goal a case study is carried out at a bus manufacturer. A comparative analysis was conducted with the results obtained through the use of DEA/OEE and the results of OEE measured in an operation of the company studied. The efficiency measured with the use of DEA/OEE presents differences in relation to OEE results. The analysis of the causes of these differences pointed out that the actions taken to improve the OEE indicator reduced the efficiency of the analyzed operation. The study points out that decision-making focused on improving OEE itself may lead to an increase in resource consumption in an operation. This increase in resources does not necessarily raise production levels, thus reducing technical efficiency.

A autonomia dos municípios resultantes da descentralização permite aos governos locais legislar, administrar e executar ações ambientais em seus territórios, entretanto, ainda existe diversas questões que comprometem este processo, como o baixo orçamento destinado à área ambiental e a falta de corpo técnico capacitado. No Estado de São Paulo o Programa Município VerdeAzul (PMVA) tem sido executado com o objetivo de implementar uma agenda ambiental mínima a todos os municípios. Esta agenda auxilia os municípios nas questões ambientais por meio do compartilhamento da responsabilidade da qualidade ambiental entre Estado e municípios; da promoção da descentralização da política ambiental e do fortalecimento da gestão ambiental local. O PMVA acompanha e certifica o desempenho dos municípios através do Índice de Avaliação Ambiental (IAA). Contudo, este acompanhamento acaba sendo focado em uma pontuação geral e na posição alcançada no Ranking Ambiental Paulista, não foi verificado mecanismos para analisar o desempenho ambiental de cada ação e a efetividade do PMVA. Sendo assim, esta pesquisa teve por objetivo desenvolver um conjunto de indicadores para a Avaliação de Desempenho Ambiental (ADA) do PMVA e analisar aplicabilidade deste conjunto para a análise de efetividade do programa. Para isto, foram utilizadas, principalmente, as pesquisa bibliográfica e a documental. A construção dos Indicadores de Desempenho Ambiental (IDAs) foi baseada na ISO 14031 e a coleta de dados foi efetuada nos Planos de Ação dos municípios da UGRHI 13. A analise de efetividade foi realizada a partir dos resultados dos IDAs, o desempenho alcançado em cada indicador foi agrupado em uma escala de efetividade que variou de 0 a 100. A aplicação da ADA apresentou resultados que evidenciam avanços alcançados em relação à estruturação do sistema de gestão ambiental local, ainda que restritos a um contingente pequeno de municípios. A analise de efetividade apresentou resultado parcialmente satisfatório na maioria dos IDAs em 2011 e pouco satisfatório em 2012. Em relação à aplicabilidade da ADA, é possível dizer que esta foi capaz de demonstrar o desempenho ambiental de cada ação analisada e contribuir para a análise da efetividade do PMVA. / The autonomy of municipalities resulting from decentralization allows the local governments to legislate, to administer and implement environmental initiatives in their territory. However, several issues affect this process, as the budget for the environmental area and the lack of trained technical team. In São Paulo, the \"Município VerdeAzul\" Program (PMVA) has been performed with the objective of implementing a minimal environmental agenda to all municipalities. This agenda assists the municipalities in environmental issues by sharing the responsibility of environmental quality between state and municipalities; promoting decentralization of environmental policy and strengthening local environmental management. The PMVA monitors and certifies the performance of municipalities through the Environmental Assessment Index (IAA). However, this monitoring is eventually focused on an overall score and on the position reached in Environmental Paulista Ranking, was not observed mechanisms to analyze the environmental performance of each action and the effectiveness of PMVA. Thus, this research aimed to develop a set of indicators for the Environmental Performance Evaluation (EPE) of the PMVA and analyze the applicability of these indicators for the analysis of program effectiveness. So, was used mainly the literature research and documentary research. The construction of the Environmental Performance Indicators (EPIs) was based on ISO 14031 and the data collection was performed in the Plans of Action of the municipalities of the UGRHI 13. The analysis of effectiveness was performed from the results of the EPIs, the performance achieved in each indicator was grouped on a scale of effectiveness between 0 and 100. The application of the EPE presented results that show progress with respect to the structuring of local environmental management system, though restricted to a small number of municipalities. The effectiveness analysis showed partially satisfactory results in most EPIs in 2011 and somewhat satisfactory in 2012. Regarding the applicability of the EPE, you can tell that this was able to demonstrate the environmental performance of every action analyzed and contribute to the analysis of the effectiveness of PMVA.

Cloud Computing is an emerging paradigm in the field of computing where scalable IT enabled capabilities are delivered ‘as-a-service’ using Internet technology. The Cloud industry adopted three basic types of computing service models based on software level abstraction: Infrastructure-as-a-Service (IaaS), Platform-as-a-Service (PaaS), and Software-as-a-Service (SaaS). Infrastructure-as-a-Service allows customers to outsource fundamental computing resources such as servers, networking, storage, as well as services where the provider owns and manages the entire infrastructure. This allows customers to only pay for the resources they consume. In a fast-growing IaaS market with multiple cloud platforms offering IaaS services, the user's decision on the selection of the best IaaS platform is quite challenging. Therefore, it is very important for organizations to evaluate and compare the performance of different IaaS cloud platforms in order to minimize cost and maximize performance. Using a vendor-neutral approach, this research focused on four of the top IaaS cloud platforms- Amazon EC2, Microsoft Azure, Google Compute Engine, and Rackspace cloud services. This research compared the performance of IaaS cloud platforms using system-level parameters including server, file I/O, and network. System-level benchmarking provides an objective comparison of the IaaS cloud platforms from performance perspective. Unixbench, Dbench, and Iperf are the system-level benchmarks chosen to test the performance of the server, file I/O, and network respectively. In order to capture the performance variability, the benchmark tests were performed at different time periods on weekdays and weekends. Each IaaS platform's performance was also tested using various parameters. The benchmark tests conducted on different virtual machine (VM) configurations should help cloud users select the best IaaS platform for their needs. Also, based on their applications' requirements, cloud users should get a clearer picture of which VM configuration they should choose. In addition to the performance evaluation, the price-per-performance value of all the IaaS cloud platforms was also examined.

Ces dernières années, la popularité croissante des applications, e.g. les expériences scientifiques, Internet des objets et les réseaux sociaux, a conduit à la génération de gros volumes de données. La gestion de telles données qui de plus, sont hétérogènes et distribuées à grande échelle, constitue un défi important. Dans les systèmes traditionnels tels que les systèmes distribués et parallèles, les systèmes pair-à-pair et les systèmes de grille, répondre à des objectifs tels que l'obtention de performances acceptables tout en garantissant une bonne disponibilité de données constituent des objectifs majeurs pour l'utilisateur, en particulier lorsque ces données sont réparties à travers le monde. Dans ce contexte, la réplication de données, une technique très connue, permet notamment: (i) d'augmenter la disponibilité de données, (ii) de réduire les coûts d'accès aux données et (iii) d'assurer une meilleure tolérance aux pannes. Néanmoins, répliquer les données sur tous les nœuds est une solution non réaliste vu qu'elle génère une consommation importante de la bande passante en plus de l'espace limité de stockage. Définir des stratégies de réplication constitue la solution à apporter à ces problématiques. Les stratégies de réplication de données qui ont été proposées pour les systèmes traditionnels cités précédemment ont pour objectif l'amélioration des performances pour l'utilisateur. Elles sont difficiles à adapter dans les systèmes de cloud. En effet, le fournisseur de cloud a pour but de générer un profit en plus de répondre aux exigences des locataires. Satisfaire les attentes de ces locataire en matière de performances sans sacrifier le profit du fournisseur d'un coté et la gestion élastiques des ressources avec une tarification suivant le modèle 'pay-as-you-go' d'un autre coté, constituent des principes fondamentaux dans les systèmes cloud. Dans cette thèse, nous proposons une stratégie de réplication de données pour satisfaire les exigences du locataire, e.g. les performances, tout en garantissant le profit économique du fournisseur. En se basant sur un modèle de coût, nous estimons le temps de réponse nécessaire pour l'exécution d'une requête distribuée. La réplication de données n'est envisagée que si le temps de réponse estimé dépasse un seuil fixé auparavant dans le contrat établi entre le fournisseur et le client. Ensuite, cette réplication doit être profitable du point de vue économique pour le fournisseur. Dans ce contexte, nous proposons un modèle économique prenant en compte aussi bien les dépenses et les revenus du fournisseur lors de l'exécution de cette requête. Nous proposons une heuristique pour le placement des répliques afin de réduire les temps d'accès à ces nouvelles répliques. De plus, un ajustement du nombre de répliques est adopté afin de permettre une gestion élastique des ressources. Nous validons la stratégie proposée par une évaluation basée sur une simulation. Nous comparons les performances de notre stratégie à celles d'une autre stratégie de réplication proposée dans les clouds. L'analyse des résultats obtenus a montré que les deux stratégies comparées répondent à l'objectif de performances pour le locataire. Néanmoins, une réplique de données n'est crée, avec notre stratégie, que si cette réplication est profitable pour le fournisseur. / In recent years, growing popularity of large-scale applications, e.g. scientific experiments, Internet of things and social networking, led to generation of large volumes of data. The management of this data presents a significant challenge as the data is heterogeneous and distributed on a large scale. In traditional systems including distributed and parallel systems, peer-to-peer systems and grid systems, meeting objectives such as achieving acceptable performance while ensuring good availability of data are major challenges for service providers, especially when the data is distributed around the world. In this context, data replication, as a well-known technique, allows: (i) increased data availability, (ii) reduced data access costs, and (iii) improved fault-tolerance. However, replicating data on all nodes is an unrealistic solution as it generates significant bandwidth consumption in addition to exhausting limited storage space. Defining good replication strategies is a solution to these problems. The data replication strategies that have been proposed for the traditional systems mentioned above are intended to improve performance for the user. They are difficult to adapt to cloud systems. Indeed, cloud providers aim to generate a profit in addition to meeting tenant requirements. Meeting the performance expectations of the tenants without sacrificing the provider's profit, as well as managing resource elasticities with a pay-as-you-go pricing model, are the fundamentals of cloud systems. In this thesis, we propose a data replication strategy that satisfies the requirements of the tenant, such as performance, while guaranteeing the economic profit of the provider. Based on a cost model, we estimate the response time required to execute a distributed database query. Data replication is only considered if, for any query, the estimated response time exceeds a threshold previously set in the contract between the provider and the tenant. Then, the planned replication must also be economically beneficial to the provider. In this context, we propose an economic model that takes into account both the expenditures and the revenues of the provider during the execution of any particular database query. Once the data replication is decided to go through, a heuristic placement approach is used to find the placement for new replicas in order to reduce the access time. In addition, a dynamic adjustment of the number of replicas is adopted to allow elastic management of resources. Proposed strategy is validated in an experimental evaluation carried out in a simulation environment. Compared with another data replication strategy proposed in the cloud systems, the analysis of the obtained results shows that the two compared strategies respond to the performance objective for the tenant. Nevertheless, a replica of data is created, with our strategy, only if this replication is profitable for the provider.

[pt] O presente trabalho teve como objetivo o estudo da indústria brasileira do café, relacionado ao seu posicionamento estratégico competitivo nos períodos antes e após a desregulamentação do mercado, e a identificação dos desempenhos obtidos na busca de uma vantagem competitiva no atual cenário. Utilizando os dados de questionário respondido por um especialista do mercado e consultas a dados secundários, foi obtido suporte para análise do comportamento estratégico e do desempenho das empresas, tendo como base a tipologia de Porter, com uma amostra de 22 empresas associadas a ABIC, Associação Brasileira da Industria do Café . Os resultados obtidos mostram que as empresas ainda estão adaptando-se ao novo cenário e buscando um posicionamento estratégico, e sugerem que as empresas com melhor desempenho são aquelas que buscam uma vantagem competitiva, através da diferenciação e redução dos custos. Estes resultados mostram ainda que as empresas que buscam a estratégia de enfoque, conforme a tipologia de Porter, ainda não foram identificadas neste novo cenário de desregulamentação do mercado. / [en] The aim of this work was the study of the Brazilian coffee industry, concerning its competitive and strategic positioning before and after the market deregulation, and the performances analysis achieved in the search of a competitive advantage at the present scenery. Using the data of the form answered by a specialist in this market and also consultations of secondary data, we obtained a result for the analysis of the strategic behavior and performance of the companies, using as a basis Porter`s typology, for the creation of strategic groups, using as a sample 22 companies members of ABIC, Associação Brasileira da Indústria do Café. The results achieved show that the companies are still adapting themselves to the new scenery and looking for a strategic positioning and suggest that the companies with better performance are those which look for competitive advantage, through the differentiation and costs reduction. These results show yet that the companies which look for a focused strategy, according to Porter`s typology, were not yet identified in this new scenery of market deregulation.

Esta investigación titulada “Clima organizacional y su impacto en el desempeño laboral de los colaboradores en la mediana y gran empresa de venta al por menor de calzado y prendas de vestir del Emporio Comercial de Gamarra, año 2018” tiene como objetivo principal analizar el impacto que tiene el clima organizacional en el desempeño laboral. Actualmente, las empresas están implementando herramientas para la medición del clima organizacional con la finalidad de identificar los factores que generen un adecuado ambiente laboral. El trabajo se divide en cinco capítulos: Capítulo I Marco teórico, en donde se explicarán los conceptos básicos, tales como: Clima organizacional y sus dimensiones según Litwin y Stringer (1968); desempeño laboral y sus dimensiones según Alles (2011); y el sector investigado. Capítulo II Plan de investigación, se formula la problemática de la investigación, hipótesis y objetivos. Capítulo III Metodología de investigación, en donde se detallan los tipos de investigación e instrumentos a utilizar para una población muestral de 71 colaboradores en 7 empresas. Capítulo IV Desarrollo de la investigación, donde se analizó la información cualitativa y cuantitativa. Capítulo V Análisis de resultados, se realizó el análisis de los instrumentos, concluyendo con la validación de la hipótesis general y específicas en base a los resultados obtenidos en las tablas cruzadas, CHI cuadrado y análisis de correlación. Finalmente, se detallan las conclusiones y recomendaciones para todos aquellos que deseen analizar el impacto del clima organizacional en el desempeño laboral dentro de cualquier industria. / Chapter I Theoretical framework, where the basic concepts will be explained, such as: Organizational climate and its dimensions according to Litwin and Stringer (1968); The work performance and its dimensions according to Alles (2011); and the researched sector. Chapter II Research plan, the problematic formula of the research, hypothesis and objectives. Chapter III Research methodology, which details the types of research and the instruments that will be used for a sample population of 71 employees in 7 companies. Chapter IV Development of research, where qualitative and quantitative information is analyzed. Chapter V Analysis of results, the analysis of the instruments was carried out, Conclusion with the validation of the general and specific hypothesis based on the results in the crossed tables, the square CHI and the correlation analysis. Finally, see the conclusions and recommendations for all those who wish to analyze the impact of the organizational climate on job performance within any industry. / Tesis

Bank-managed equity funds are not inferior to their non-bank counterparts. Previous research reporting relative underperformance of bank-managed funds ignored their differing fiduciary standards. To evaluate bank and non-bank funds facing similar fiduciary responsibilities, domestic retail funds approved for Singapore’s Central Provident Fund Investment Scheme were examined, as they meet the same standard for managing social security savings. Returns from these funds correlate highly with market performance. Even though these fund returns exceeded guaranteed interest rates, they did not outperform their market index.With financial market deregulation in Southeast Asia, local banks in small economies withstand erosion of business by foreign competitors. Banks, in order to increase profits, compete with local as well as foreign insurance and investment companies by offering mutual fund products. To remain competitive, banks need to shed their reputation for not being able to generate impressive fund returns, as their funds are not inferior to those from insurance and investment companies in terms of assets under management, expenditures, returns and risk. To gain competitive advantage, banks can differentiate their fund characteristics and reduce portfolio management costs.Mutual fund characteristics can affect expected returns or transaction costs. Factors affecting expected returns include asset allocation and systematic risk, while transaction costs include explicit and implicit ones, which can be measured by expense ratios and size of funds respectively. Insignificance of transaction cost determinants in affecting actual returns can be attributable to dominance of factors affecting expected returns.

隨著網際網路的普及，電子商務開始蓬勃發展，而企業對企業間的電子商務更是被認為在未來會成為電子商務中最主要的部份。供應鏈管理為企業對企業間電子商務的應用之一，供應鏈管理其主要目的在使整個供應環節運用整合性的作業方式以及和諧式的經營理念，提供一個低成本、高效率、高彈性、以及能快速回應的競爭優勢。由於電子商務的發展，可以幫助公司減少供應商的數目及協助企業夥伴，電子商務和供應鏈管理的整合也正在改變企業的內部作業以促進彼此合作，運用電子商務整合產業上中下游的供應鏈管理將成為企業競爭利器。 　本研究透過實證研究的方式，實際用問卷調查國內的資訊產業，觀察其電子商務應用與供應鏈管理績效間的相關性，希冀透過本研究來瞭解電子商務應用程度的多寡是否會影響供應鏈管理的績效，並進而對企業提出更具體的建議。 　本研究的兩個主要目的為：(1)探討電子商務應用與供應鏈管理績效間的關係，(2)探討企業特性是否會對電子商務應用與供應鏈管理績效間的關係造成影響。從研究結果顯示出，電子商務應用與供應鏈管理績效間有顯著的正相關，在企業特性方面，研究結果發現組織的型態不會影響電子商務應用與供應鏈績效間的關係，但組織的規模則會影響電子商務應用與供應鏈績效間的關係。 / Along with the widespread use of Internet, E-commerce starts to expand prosperously. Business-to-Business (B-to-B) E-commerce is considered the most important part in the future E-commerce, and Supply Chain Management (SCM) is one of the applications in B-to-B E-commerce. The main purpose of SCM is to offer a low-cost, efficient, quick and flexible competitive advantage by the united operational method and the harmonious management concept for the whole supply segments. Owing to the development of E-commerce, it can help the company reduce the number of the suppliers and form an alliance among the business partners, when integrating E-commerce and SCM. It also will change the internal operation of industry to improve mutual cooperation of industries and become a competitive weapon for the business by the unification of up, middle and down streams of SCM through E-commerce. 　This research is to investigate the relation between applications of E-commerce and performance of SCM through empirical study by the practical questionnaire of Taiwan's information industry. Through the research, we hope to understand the influence of applications of E-commerce to the performance of SCM and to offer concrete suggestions for business enterprises. 　There are two main purposes in this study. Firstly, we want to study the relation between applications of E-commerce and performance of SCM. Secondly, we want to find out if the characteristics of the business enterprise will influence this relation. From our study, we find out that applications of E-commerce and performance of SCM are heavily related. We also find out the type of the business organization will not influence the relation between applications of E-commerce and performance of SCM, but the scale of the business organization will.

針對現今大多數之訓練而言，評估的缺乏應可說是最普遍的缺失，訓練人員經常假定訓練方案有其價值而避免從事評估，或只著重受訓者對訓練之感受與經驗此種反應性評估，而對訓練內容本身並不加以檢視，原因即「訓練評估」的高困難度、冗長乏味及費時極長、有許多變項可能干擾評估的準確度、評估所得的結果也容易招致外在的批評或壓力、有時評估的結果也不一定使人信服．．．等，種種的困難均使得訓練人員傾向於訓練可以運作即可，而儘可能避免去從事此種吃力不討好的工作。雖然當前訓練評估存有不少的問題及阻礙，我仍嘗試以理論及實務觀點來對訓練評估問題作更進一步的探討，並以行政院人事行政局公務人員訓練班薦任人事人員為例來作進一步了解，期對訓練評估有更進一步研究並使評估問題能受訓練部門重視。