O alinhamento estratégico entre as áreas de Tecnologia da Informação (TI) e de negócio é motivado pela necessidade das grandes organizações em aproveitar a capacidade da TI em transformar processos de negócio e disponibilizar bons produtos e serviços, destacando-se em um cenário competitivo. Nesse contexto, a Gestão de Processos de Negócio (BPM Business Process Management) e a Orientação a Serviços ganham espaço nas organizações por serem capazes de automatizar e aperfeiçoar os processos e os serviços necessários ao Negócio. No tratamento de processos e serviços, é importante atentar-se não apenas a propriedades funcionais (ou seja, as atividades que devem ser realizadas), mas também a propriedades não funcionais, tais como restrições de operação e de qualidade; dessa forma, é possível minimizar o desperdício de investimentos em TI com ineficiência e retrabalho. As linguagens mais conceituadas para modelagem de processos de negócio, incluindo BPMN, carecem da representação dessas propriedades não funcionais, criando uma lacuna entre a identificação de propriedades funcionais e não funcionais e também entre a modelagem do processo e sua implementação. Este projeto de mestrado teve como objetivo contribuir para o preenchimento dessa lacuna, propondo a abordagem StrAli-BPM (Strategic Alignment with BPM), que se subdivide nas partes BLA@BPMN e BLA2SLA: a primeira para estender a linguagem BPMN visando incorporar propriedades não funcionais, na forma de BLAs (Business Level Agreements) enriquecidos com KPIs (Key Performance Indicators), em sua estrutura de modelagem de processos; e a segunda para derivar semiautomaticamente um conjunto de SLAs (Service Level Agreements), associados a serviços web, a partir de um BLA pré-definido. Com isso, as áreas de TI e de negócio compartilham uma linguagem comum, facilitando o diálogo e o alinhamento entre os objetivos organizacionais e as obrigações da TI. / The strategic alignment between the Information Technology (IT) and the Business areas is motivated by the need of large organizations to exploit IT\'s ability to transform business processes and deliver good products and services to stand out in a competitive scenario. In this context, Business Process Management (BPM) and Service Orientation gain space in organizations, since they are able to automate and optimize the needed processes and services for the business. In the process and services treatment, it is important to attend not only functional properties (i.e., activities that must be executed), but also non-functional properties, such as operating and quality constraints; thereby, it is possible to minimize waste of IT investments due to inefficiency and rework. The most prestigious languages for business process modeling, including BPMN, lack representation of these non-functional properties, which creates a gap between the identification of functional and non-functional properties as well as between the process modeling and its implementation. This masters project aimed to contribute to filling this gap by proposing the StrAli-BPM (Strategic Alignment with BPM) approach, which is divided in two parts BLA@BPMN and BLA2SLA: the former to extend the BPMN language aiming to embody non-functional properties, in the form of BLAs (Business Level Agreements) enriched with KPIs (Key Performance Indicators); and the latter to semi-automatically derive a set of SLAs (Service Level Agreements), associated with web services, from a pre-defined BLA. In doing so, IT and Business areas share a common language, simplifying dialogue and alignment between organizational objectives and IT obligations.

O alinhamento estratégico entre as áreas de Tecnologia da Informação (TI) e de negócio é motivado pela necessidade das grandes organizações em aproveitar a capacidade da TI em transformar processos de negócio e disponibilizar bons produtos e serviços, destacando-se em um cenário competitivo. Nesse contexto, a Gestão de Processos de Negócio (BPM Business Process Management) e a Orientação a Serviços ganham espaço nas organizações por serem capazes de automatizar e aperfeiçoar os processos e os serviços necessários ao Negócio. No tratamento de processos e serviços, é importante atentar-se não apenas a propriedades funcionais (ou seja, as atividades que devem ser realizadas), mas também a propriedades não funcionais, tais como restrições de operação e de qualidade; dessa forma, é possível minimizar o desperdício de investimentos em TI com ineficiência e retrabalho. As linguagens mais conceituadas para modelagem de processos de negócio, incluindo BPMN, carecem da representação dessas propriedades não funcionais, criando uma lacuna entre a identificação de propriedades funcionais e não funcionais e também entre a modelagem do processo e sua implementação. Este projeto de mestrado teve como objetivo contribuir para o preenchimento dessa lacuna, propondo a abordagem StrAli-BPM (Strategic Alignment with BPM), que se subdivide nas partes BLA@BPMN e BLA2SLA: a primeira para estender a linguagem BPMN visando incorporar propriedades não funcionais, na forma de BLAs (Business Level Agreements) enriquecidos com KPIs (Key Performance Indicators), em sua estrutura de modelagem de processos; e a segunda para derivar semiautomaticamente um conjunto de SLAs (Service Level Agreements), associados a serviços web, a partir de um BLA pré-definido. Com isso, as áreas de TI e de negócio compartilham uma linguagem comum, facilitando o diálogo e o alinhamento entre os objetivos organizacionais e as obrigações da TI. / The strategic alignment between the Information Technology (IT) and the Business areas is motivated by the need of large organizations to exploit IT\'s ability to transform business processes and deliver good products and services to stand out in a competitive scenario. In this context, Business Process Management (BPM) and Service Orientation gain space in organizations, since they are able to automate and optimize the needed processes and services for the business. In the process and services treatment, it is important to attend not only functional properties (i.e., activities that must be executed), but also non-functional properties, such as operating and quality constraints; thereby, it is possible to minimize waste of IT investments due to inefficiency and rework. The most prestigious languages for business process modeling, including BPMN, lack representation of these non-functional properties, which creates a gap between the identification of functional and non-functional properties as well as between the process modeling and its implementation. This masters project aimed to contribute to filling this gap by proposing the StrAli-BPM (Strategic Alignment with BPM) approach, which is divided in two parts BLA@BPMN and BLA2SLA: the former to extend the BPMN language aiming to embody non-functional properties, in the form of BLAs (Business Level Agreements) enriched with KPIs (Key Performance Indicators); and the latter to semi-automatically derive a set of SLAs (Service Level Agreements), associated with web services, from a pre-defined BLA. In doing so, IT and Business areas share a common language, simplifying dialogue and alignment between organizational objectives and IT obligations.

Ecole de Santé Publique <p>Université Libre de Bruxelles <p>Academic Year 2010-2011<p><p>Al-Awa, Bahjat<p><p>Impact of Hospital Accreditation on Patients' Safety and Quality Indicators<p><p>Dissertation Summary <p><p>I.\ / Doctorat en Sciences / info:eu-repo/semantics/nonPublished

The main purpose of this thesis was to develop and evaluate Key Performance Indicators (KPIs) and battery usage associated with Lithium-ion Battery Energy Storage Systems (LiBESS) used as Frequency Containment Reserve (FCR). The investigation was based on three of Vattenfall´s LiBESS projects that use the same lithium-ion battery technology but vary in system rating and configuration. It was found that two of the most important KPIs are response time and energy efficiency. The response time describes how fast the system can respond to changes in grid frequency. Additionally, the energy efficiency describes how effectively the system can provide energy storage during service and it can be parametrized into the efficiency of the battery, converter and transformer. The results show that all the considered LiBESS can fulfill the response time requirements of 30 seconds for FCR provision. In the future stricter requirements for the response time in grid stabilization services will most likely be required. Nevertheless, the results showed that a well configured LiBESS can provide response times on the millisecond scale. The energy efficiency evaluation showed that the system energy efficiency decreased from 89% to 85% when the power increased from 50% to 100% of rated power. At 75% of rated power it was found that the converter had the lowest efficiency (92%) based on the analysis of the efficiency of all the system components. It was also found that the power consumed by auxiliary loads was nearly constant for the examined power rates and that it significantly reduced the energy efficiency. Lastly, the battery usage analysis showed that the battery often idles or operates at low power rates if the frequency dead-band of ±10 mHz is applied around the nominal value of 50 Hz. Moreover, the battery usage can be characterized by an average State of Charge of 50% and a maximum Depth of Discharge of 30% during both charge and discharge of the batteries.

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

資訊科技投資的績效要如何評估，是所有資訊經理人關切的議題。將資訊科技有效整合到企業核心程序，是企業對於資訊科技的首要目標，但價值的產生要如何衡量、對績效形成怎樣的影響，卻很難在財務報表或其他有形的評估方式中表現出來。企業無形資產中存在著各種的智慧資本，雖然單獨以資訊科技無法帶來足夠競爭優勢，但若以資訊科技的力量來結合其他無形的資本，確能產生顯著的價值。 本研究回顧有形與無形資產的衡量方法，提出資訊科技資本的概念來整合既有方法，以評估企業資訊科技的效益。資訊科技資本是組織或公司長期累積資訊科技的能力，包含有形與無形的資產。資訊科技資本要如何衡量，是否可以分解出適當的構面，以幫助企業快速評量資訊科技資本的流量與存量呢？本研究初步建構一套衡量的構面與指標，期望透過可標準化衡量的指標，讓企業對於資訊科技的管理與維護，有更合適方便的方法。 高科技產業的環境變動迅速，對資訊科技的應用需求更形重要，如何快速掌握資訊科技的能力，是企業能夠快速運用策略的決勝關鍵。本研究訪談六家高科技產業個案公司，驗證本研究提出的資訊科技資本指標，並請資訊經理人針對指標提供適用分數，做為驗證指標發展的有效性評分。 / Assessing the performance of Information Technology (IT) investments is an issue that concerns every IT manager. It is an enterprise’s primary goal to integrate IT into critical business processes effectively, but the value and influence of a firm’s performance is very difficult to show in financial statements and quantify using regular assessment methods. This research first reviews the existing approaches in measuring tangible and intangible IT assets and then points out the IT capital which is a new concept to integrate the existing approaches in order to tackle the measure and quantification issue. IT capital is the IT ability that an organization and an enterprise accumulate over a period of time to gain the competitive advantages for companies, including tangible and intangible benefits. This study examines the development of a set of dimensions and indicators to assess IT capital. The research approach is case study orientation. There are six live case studies we have conducted to develop and verify the set of performance indicators for IT capital. A questionnaire approach was taken to gather the scores from the IT managers to provide the validity of the indicator development.

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

Submitted by Orlando Faria (orlandocaconde@gmail.com) on 2015-01-14T16:33:30Z No. of bitstreams: 1 INCENTIVO À CULTURA DE RESULTADOS - IMPLANTAÇÃO DO PROGRAMA PARTICIPAÇÃO DIRETA NOS RESULTADOS NO MUNICÍPIO DE SANTOS.pdf: 1389251 bytes, checksum: d4274ac8ff297f71017b32fd626c5bb6 (MD5) / Rejected by Fabiana da Silva Segura (fabiana.segura@fgv.br), reason: Prezado Orlando Peço a gentileza de tirar o número da página, nas páginas até o sumário, elas contam no sumário, mas não devem aparecer na folha. Após a página da ficha catalográfica, deve conter uma página (Folha de Aprovação) Nome do grupo, Titulo, texto da contra capa (Dissertação apresentada....), Campo de Conhecimento, Data da Aprovação ___/___/___, Banca Examinadora : Nome dos membros da banca (uma linha para assinatura abaixo o nome do Orientador, novamente outra linha e abaixo o nome do membro da banca e assim por diante (alinhados a direita da tela) Não esquecer de alterar o sumário com mais uma página Peço realizar a correção e fazer novamente a submissão. Atenciosamente on 2015-01-14T16:59:42Z (GMT) / Submitted by Orlando Faria (orlandocaconde@gmail.com) on 2015-01-14T18:00:58Z No. of bitstreams: 1 INCENTIVO À CULTURA DE RESULTADOS - IMPLANTAÇÃO DO PROGRAMA PARTICIPAÇÃO DIRETA NOS RESULTADOS NO MUNICÍPIO DE SANTOS.pdf: 1423536 bytes, checksum: c2ab5d346e89d32fc8df589f55f0cfdf (MD5) / Approved for entry into archive by Fabiana da Silva Segura (fabiana.segura@fgv.br) on 2015-01-14T18:03:06Z (GMT) No. of bitstreams: 1 INCENTIVO À CULTURA DE RESULTADOS - IMPLANTAÇÃO DO PROGRAMA PARTICIPAÇÃO DIRETA NOS RESULTADOS NO MUNICÍPIO DE SANTOS.pdf: 1423536 bytes, checksum: c2ab5d346e89d32fc8df589f55f0cfdf (MD5) / Made available in DSpace on 2015-01-14T18:50:23Z (GMT). No. of bitstreams: 1 INCENTIVO À CULTURA DE RESULTADOS - IMPLANTAÇÃO DO PROGRAMA PARTICIPAÇÃO DIRETA NOS RESULTADOS NO MUNICÍPIO DE SANTOS.pdf: 1423536 bytes, checksum: c2ab5d346e89d32fc8df589f55f0cfdf (MD5) Previous issue date: 2014-12-11 / The municipality of Santos in search of innovation and modernity in public management decided to implement a variable compensation program with the participation of staff in the results of your folders. From the available material developed for its implementation, the theoretical framework of international and national experiences and interviews with leaders directly engaged in the process, this work is an interpretation of the positive and negative aspects of change present in this step in order to engage and enhance Santos has the servers and with the look of complicit public officials notes that can be used in the continuity of this program that represents a movement to stimulate positive change practices to service the population. / O município de Santos em busca de inovação e modernidade na gestão pública decidiu implantar um programa de remuneração variável com a participação dos servidores nos resultados de suas pastas. A partir do material disponível desenvolvido para sua implantação, do referencial teórico de experiências internacionais e nacionais e de entrevistas com dirigentes diretamente comprometidos com o processo, esse trabalho faz uma leitura dos aspectos positivos e negativos presentes nessa etapa de mudança na forma de envolver e valorizar os servidores santistas e apresenta com o olhar cúmplice de gestores públicos apontamentos que poderão ser utilizados na continuidade desse programa que representa um movimento de estímulo a práticas de movimentação positiva à prestação de serviços a população.

År 2002 startades ett gemensamt harmoniseringsprojekt, Norwalk-agreement, mellan IASB och FASB. Projektet bottnade i ett behov av att lättare kunna jämföra internationella företag samt att bemöta komplexiteten kring intäktsredovisning. Av Norwalk-agreement framställdes IFRS 15 vilken är den nya internationella redovisningsstandarden för intäkter. IFRS 15 kommer träda i kraft 1:e januari 2018 och ersätter alla tidigare standarder vad gäller intäkter från försäljning av varor och tjänster.Syftet med denna studie är att kartlägga eventuella skillnader som kan uppstå i och med att en ny standard för intäkter implementeras. Studien kommer fokusera på intäkter som härrör från försäljning av varor och tjänster och undersöka vilka konsekvenser detta kan få på företagsbeskattning, intressenter och särskilda nyckeltal. Studien kommer även undersöka om den goda redovisningsseden i Sverige påverkas. För att uppnå studiens syfte har fyra typfall konstruerats vilka blivit inspirerade av svenska rättskällor. Dessa typfall har i sin tur analyserats genom att tillämpa standarderna IFRS 15 och IAS 18. Metoden för studien är en kvalitativ innehållsanalys med abduktiv ansats och studien är av förutsägande karaktär.Studiens typfall och resultat visar på att implementeringen av IFRS 15 kommer ge förändringar vid vilken tidpunkt redovisning ska ske av varor och tjänster vilket föranleds av en förändring av kriterierna för recognition. Detta ger upphov till att företagsbeskattning, nyckeltal samt utdelningsmöjligheter förändras vilka i sin tur påverkar intressenternas relation till företag. Vidare visar resultatet att en möjlig förändring av god redovisningssed föreligger.Slutligen visar studien på att IFRS 15 är en mindre principbaserad standard där den så kallade femstegsmodellen erbjuder en mer omfattande vägledning än nuvarande intäktsstandard IAS 18. / In 2002, a joint harmonization project, the Norwalk Agreement, was initiated by the IASB and FASB. The project was based on the need to more easily compare international companies and to address the complexity of revenue recognition. The Norwalk Agreement resulted in IFRS 15, which is the new international accounting standard for revenue. The new standard, IFRS 15, will come into effect on January 1 2018 and supersedes all previous standards regarding revenue from sales of goods and services.The purpose of this study is to identify possible differences that may arise as a new standard of revenue is implemented. The study will focus on revenue derived from sales of goods and services and investigate the impact this may have on corporate taxation, stakeholders and selected key performance indicators. The study will also investigate whether generally accepted accounting principles in Sweden is affected. In order to achieve the purpose of the study, four theoretical example cases have been constructed that have been inspired by Swedish sources of law. These example cases have been analysed by applying IFRS 15 and IAS 18. The methodology of the study is a qualitative content analysis with abductive character and is a predictive study.The empirical findings of the study indicate that the implementation of IFRS 15 will give rise to changes in the reporting of goods and services resulting from a change of recognition. This impacts corporate taxation, key ratios and dividend opportunities, which in turn affects stakeholder relationships with companies. Furthermore, the findings show that a possiblechange in generally accepted accounting principles in Sweden is at hand.Finally, the study shows that IFRS 15 is a less principle-based standard where the so-called five-step model offers more comprehensive guidance than the current revenue standard IAS 18.This paper is written in Swedish.

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