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

Thesis (M. Phil.)--University of Hong Kong, 2005. / Title proper from title frame. Also available in printed format.

Thesis (M.S. in Management) Naval Postgraduate School, December 2001. / "December 2001". Thesis advisor(s): Cuskey, Jeffrey R. ; Tudor, Ron B. Includes bibliographical references (p. 103-105). Also available online.

This thesis aims to make a significant contribution to the development of the emerging literature on small business strategy. First, it conducts a critical review of the existing literature on strategy in general, and its relation to small firms in particular. Second, it investigates whether or not small firms do make strategic decisions, and discovers how these are incorporated into their long-term plans. Third, it establishes a link between the strategies employed by new small firms and their subsequent performance. And finally, it advises on the strategies and actions a small business should follow if it wishes to achieve high performance. As such, the work should be useful, not only to academics with an interest in new small firms, but also to practitioners and small business advisors. The thesis explains how two fieldwork instruments were designed, for use in face-to-face interviews with the owner-managers of 150 young micro-firms throughout Scotland, over a two-year time period. This work led to the design and development of a new database, and the creation of 17 case studies on small business strategy. Cluster analysis was used to group the firms into high, medium and low performance categories. Then strategies followed by each performance category were analysed to discover why some were more effective than others. The case study evidence was used to support this analysis, further augmented by statistics from the administered questionnaire. Seven propositions were developed, and empirically tested. O f these, the most notable were that: first, higher performers appear to have a better appraisal of their own strengths and weaknesses, as well as being more aware of opportunities and threats, compared to the lower performing firms; second, the implementation and continued use of information-technology has a statistically significant and positive effect upon performance; and third, the gathering of trade intelligence (e.g. marketing, quality) on rivals appears to enhance performance. Further propositions, on awareness, funding and ownership, round off the detailed picture provided of performance in the new small firm.

abstract: Utilizing the Arizona State University's Performance Based Studies Research Group, and their PIPS program, a roofing materials manufacturing company can evaluate performance of representatives, products and contractors. Service life of the systems can be tracked and customer satisfaction measured it provides an objective viable tool for the consumer to choose a quality product and contractor without the distractions of marketing, promises, or a salesman's hype. Facilities purchasing a new roof system, can benefit from the information gathered as a guide in making sound, value based decisions. Creating a historical, concise and accurate documentation of roofing systems is a benefit to all involved. The procurement process, installation and longevity of the roofing systems can be tracked and graded. / Dissertation/Thesis / M.S. Construction 2013

The purpose of this thesis is to analyse the effect of corporate governance on firm performance and information leakage in the Chinese securities market. As one of the major emerging markets in the world, the results of this thesis are valuable not only to the Chinese market, but also to other emerging markets. To achieve this purpose, data is collected from most of the non-financial listed companies in the two Chinese stock exchanges, which are the Shanghai Stock Exchange and the Shenzhen Stock exchange. The data sample covers the period from 2004 to 2008, since there was a series of new reforms in the Chinese stock market at that time. These reforms include new legislation and the reduction of non-tradable shares. Then this thesis employs the panel technique and the pooled OLS to estimate the effect of corporate governance on firm performance and information leakage in Chinese listed companies. Firstly the relationship between corporate governance and firm performance in Chinese companies is empirically evaluated. The empirical results of this thesis find that the ownership structure of Chinese companies will affect their firm performance. In this thesis, proxies of ownership structure include the proportion of institutional ownership, the proportion of the state ownership, the proportion of shareholdings of the largest shareholder, and the proportion of tradable shares in Chinese companies. A greater proportion of institutional ownership has positive effects on firm performance in Chinese companies. Board subcommittees also help Chinese companies to increase firm performance. The market reforms of 2006 also help Chinese companies to increase their firm performance. However, the board of directors and board of supervisors do not affect firm performance in Chinese companies. Secondly, information leakage in the Chinese Stock Market is empirically assessed. If investors receive corporate material information before the public disclosure, this phenomenon is known as information leakage. The thesis finds that information leakage in the Chinese market is widespread. Finally, the thesis empirically examines the effects of corporate governance on information leakage in Chinese companies. Board subcommittees have negative effects on information leakage in Chinese companies. Other variables of corporate governance do not affect information leakage in Chinese companies. Additionally, the thesis finds that market reform promotes more information leakage in Chinese market. On the basis of the empirical results, the thesis provides the following recommendations. First, the Chinese Stock Market needs to reform the relevant legislation. Second, Chinese companies need to reform their ownership structure. These suggestions may strengthen the internal governance of Chinese listed companies, thereby, increasing firm performance and decrease information leakage.

The banking sector is central to the economy, but has recurrent dysfunctions. Following the Global Financial Crisis of 2007-2009, regulators have attempted to reform governance in banks. However, previous empirical studies on the effects of governance structures have important gaps. Using an econometric framework with novel simultaneous equations models and new dependent variables, I investigate whether corporate governance and ownership have significant effects on bank risk and performance. I employ a novel data set combining financial data from the Bankscope database with governance and ownership data collected painstakingly by hand from annual reports and Basel Pillar 3 disclosures of UK banks over the period 2003-2012. My findings are supported by interpretation of relevant literature and are summarised as follows (stated along with policy implications in parentheses for which features of banking should be encouraged, based on normative assumptions stated in section 9.3). My work shows that the effects of a particular ownership or governance structure can be attributed to the ways in which categories of decision-maker within the bank are empowered by that structure, and that factors relating to information processing capability have important effects. Mutual and foreign ownership each have negative effects on risk and return because of managerial incentives and information asymmetries, respectively, without either affecting provision of investment to the wider economy. A foreign parent also increases the probability of bank failure (implying mutuality is socially beneficial while foreign ownership is not). A higher NED ratio reduces the probability of bank failure, as does having a remuneration committee, because of greater accounting for risk in decisions (implying they are desirable). The presence of an independent Chairman increases risk because it weakens CEO accountability and confuses decision-making (implying it is undesirable). An independent CRO (as a full Board member) may have similar effects. A higher proportion of Directors with no previous financial services experience increases both returns and the probability of failure because of weaker use of information (implying it is undesirable). Permission to use IRB models lowers risk and return because it provides information to empower risk-averse agents, again without affecting credit provision to the wider economy (implying it is desirable). I report other novel findings on effects of ownership, governance, remuneration and size. These results can guide bank reform.

All provincial departments are required to report on pre-determined objectives in terms of Section 40 of the Public Finance Management Act, read in conjunction with Section 5.1.1. of the Treasury Regulations. The purpose of this study was to establish the challenges faced by the Limpopo provincial departments in reporting pre-determined objectives to the Auditor-General. Reporting pre-determined objectives has been a challenge over the past financial years and this is evident in the Auditor-General‟s reports, in which departments continued to receive qualified audit reports (Auditor-General Reports, 2008-2011). The introduction of the Framework for Managing Programme and Performance Information by National Treasury, as well as Government-wide Monitoring and Evaluation by the Presidency, was intended to specifically address this challenge faced by departments (National Treasury, 2007 & The Presidency, 2007). The literature review revealed that performance management is fundamental to enhancing organisational performance. In this study, a qualitative research approach was used to collect and analyse data. Key findings of the study were that management should prioritise strategic planning, performance reporting, monitoring and evaluation to enable it to be in a position to make a determination as to whether what was planned by the department was realised. It is of paramount importance that performance reporting is on top of the agenda at management meetings. / MA (Public Administration), North-West University, Potchefstroom Campus, 2015

All provincial departments are required to report on pre-determined objectives in terms of Section 40 of the Public Finance Management Act, read in conjunction with Section 5.1.1. of the Treasury Regulations. The purpose of this study was to establish the challenges faced by the Limpopo provincial departments in reporting pre-determined objectives to the Auditor-General. Reporting pre-determined objectives has been a challenge over the past financial years and this is evident in the Auditor-General‟s reports, in which departments continued to receive qualified audit reports (Auditor-General Reports, 2008-2011). The introduction of the Framework for Managing Programme and Performance Information by National Treasury, as well as Government-wide Monitoring and Evaluation by the Presidency, was intended to specifically address this challenge faced by departments (National Treasury, 2007 & The Presidency, 2007). The literature review revealed that performance management is fundamental to enhancing organisational performance. In this study, a qualitative research approach was used to collect and analyse data. Key findings of the study were that management should prioritise strategic planning, performance reporting, monitoring and evaluation to enable it to be in a position to make a determination as to whether what was planned by the department was realised. It is of paramount importance that performance reporting is on top of the agenda at management meetings. / MA (Public Administration), North-West University, Potchefstroom Campus, 2015

Diese Dissertation untersucht die Verwendung von Performance-Informationen („Kennzahlen“) durch Führungskräfte in der öffentlichen Verwaltung. Unter „Verwendung“ wird dabei die zweckorientierte Nutzung der Daten verstanden, um zu steuern, zu lernen und öffentliche Leistungen zu verbessern. Die zentrale Frage der Arbeit lautet: Wie können Unterschiede bei der Verwendung von Performance-Informationen erklärt werden? Um diese Frage zu beantworten, wird die bereits existierende Literatur strukturiert ausgewertet. Forschungslücken werden aufgezeigt und eigene Ansätze vorgestellt, wie diese geschlossen werden können. Der erste Teil der Dissertation untersucht den Einfluss von Manager-bezogenen Faktoren auf die Nutzung von Performance-Daten, die bislang in der Forschung noch keine Berücksichtigung gefunden haben. Der zweite Abschnitt testet ein modifiziertes Modell aus der Psychologie, das auf der Annahme basiert, dass die Verwendung von Performance-Informationen ein bewusstes und durchdachtes Verhalten darstellt. Der dritte Teil untersucht, inwieweit sich die Erklärungen für die Nutzung von Performance-Informationen unterscheiden, wenn wir diese nicht nur als Kennzahlen definieren, sondern ebenfalls andere Quellen von „unsystematischem“ Feedback berücksichtigen. Die empirischen Ergebnisse der Arbeit basieren auf einer Umfrage aus dem Jahr 2011. Im Rahmen dieses Surveys habe ich die mittleren Manager (Amtsleiter und Fachbereichsleiter) aus acht ausgewählten Bereichen aller kreisfreien Städte in Deutschland befragt (n=954). Zur Auswertung der Daten wurden die Verfahren Faktorenanalyse, Multiple Regressionsanalyse und Strukturgleichungsmodellierung eingesetzt. Meine Forschung förderte unter anderem vier Erkenntnisse zu Tage, die durch ähnliche Befunde der verschiedenen Teile der Dissertation abgesichert sind: 1) Die Verwendung von Performance-Daten kann als bewusstes Verhalten von Führungskräften modelliert werden, das durch deren Einstellung sowie durch die Einstellung ihres sozialen Umfeldes bestimmt wird. 2) Häufige Nutzer von Performance-Informationen zeigen überraschenderweise keine generelle Präferenz für das abstrakt-analytische Verarbeiten von Informationen. Stattdessen bevorzugen sie, Informationen durch persönliche Interaktionen aufzunehmen. 3) Manager, die sich früh im Rahmen der Ermittlung von Performance-Informationen engagieren, nutzen diese später auch häufiger, um Entscheidungen zu treffen. 4) Performance-Berichte sind nur eine Informationsquelle unter vielen. Verwaltungsmanager präferieren verbales Feedback von Insidern sowie das Feedback von wichtigen externen Stakeholdern gegenüber systematischen Performance-Daten. Die Dissertation erklärt diese Befunde theoretisch und verdeutlicht deren Implikationen für Theorie und Praxis. / The dissertation examines the use of performance information by public managers. “Use” is conceptualized as purposeful utilization in order to steer, learn, and improve public services. The main research question is: Why do public managers use performance information? To answer this question, I systematically review the existing literature, identify research gaps and introduce the approach of my dissertation. The first part deals with manager-related variables that might affect performance information use but which have thus far been disregarded. The second part models performance data use by applying a theory from social psychology which is based on the assumption that this management behavior is conscious and reasoned. The third part examines the extent to which explanations of performance information use vary if we include others sources of “unsystematic” feedback in our analysis. The empirical results are based on survey data from 2011. I surveyed middle managers from eight selected divisions of all German cities with county status (n=954). To analyze the data, I used factor analysis, multiple regression analysis, and structural equation modeling. My research resulted in four major findings: 1) The use of performance information can be modeled as a reasoned behavior which is determined by the attitude of the managers and of their immediate peers. 2) Regular users of performance data surprisingly are not generally inclined to analyze abstract data but rather prefer gathering information through personal interaction. 3) Managers who take on ownership of performance information at an early stage in the measurement process are also more likely to use this data when it is reported to them. 4) Performance reports are only one source of information among many. Public managers prefer verbal feedback from insiders and feedback from external stakeholders over systematic performance reports. The dissertation explains these findings using a deductive approach and discusses their implications for theory and practice.