Thesis (Ph. D. - Renewable Natural Resources)--University of Arizona, 1999. / Includes bibliographical references (leaves 134-138).

There are telecommunication industry and information industry to cost altogether, that is to communicate with each other according to industry development and technological gradual progress and fit Technological standardization, make the industry must use the fast development in the manufacturer, make the convergence of each boundary-less.Moreover different operation key different from resource foundation to can form difficult entry-barrier that cross over also ability way accumulated. Taiwan¡¦s ICT with the technological follower type, but with pursuing while growing up under large ship of the fast gradual progress of technology, how to adjust strategic resources, Represent brand-new institutional framework to create biggest customer's value with the business activity, it is a key topic.This research probes the mobile telecommunication industry, and base on digital-converge progression, focus on the enterprise behaviors produced under the third generation of mobile telecommunication data services and innovated. And Selected Key companies to analyze separately under the extension environment from competition advantage and Merger & Acquisition, and study through the description of the case. The result of study is found as follows: 􀁺 Three kind of convergence triggering business model changed. 􀁺 New technology of telecommunication created new mobile services. 􀁺 Strategical merger and acquisition changed telecommunication industrial structure.

Varför? Det är den ständiga frågan. Anledningen till att vissa företag lyckas bättre än andra beror ofta på hur man agerar med sin marknadsföring (Kotler och Keller 2012). Hos företag som erbjuder service (tjänsteföretag) ligger större krav på personalen som utgör ett viktigt redskap för att öka företagets värde. Detta ger personalen en nyckelroll för tjänsteföretags framgångar. Mindre tjänsteföretag har sällan stora ekonomiska resurser vilket ofta kräver billiga marknadsföringsverktyg som sociala medier (Tuten och Solomon 2017). Med tanke på sociala mediers framväxt ligger det i tjänsteföretagens intresse hur dessa används på ett så effektivt sätt som möjligt.  Denna studie behandlar mindre tjänsteföretag i friskvårdsbranschens användning av sociala medier där fokus ligger på hur personalen framställs i inläggen som publiceras. Samtidigt diskuteras samspelet mellan personal och kund och dess förmåga att bidra till positiva aspekter för företag. Studien grundar sig i ämnena marknadsföring och varumärken med teorier som Relationsmarknadsföring, Service dominant logic (SDL), Modern customer oriented company organization samt Varumärkesidentitet. Dessa teorier bidrar med en ökad förståelse kring tjänsteföretag och dess behov av goda kundrelationer. Metoden som används är en innehållsanalys med både kvalitativa och kvantitativa inslag där sex företag har analyserats. Dessa har både granskats individuellt och gemensamt för att få en tydlig förståelse. Studien kom fram till att personalen framställs i mindre än hälften av de inlägg som publiceras via Facebook och Instagram och när väl personalen framställs görs det oftare utan någon produkt, erbjudande, kund eller medlem. / Why? That is the constant question. The reason why some companies succeed better than others often depend on their marketing (Kotler and Keller 2012). In companies that provide services (service companies), there are larger demands on the staff as an important tool for increasing company value. Therefor the staff plays a key role for service companies' successes. Smaller service companies rarely have large financial resources which often require cheap marketing tools like social media (Tuten and Solomon 2017). In view of the growth of social media, it is in the service companies best interest how to use it in the best way as possible. This study deals with smaller service companies in the healthcare industry's use of social media, focusing on how the staff are portrayed in the posts published by the companies. At the same time, the interaction between the staff and customer and its ability to contribute to positive aspects for companies is discussed. The study is based on subjects as marketing and brands supported by theories as Relationship marketing, Service dominant logic (SDL), Modern customer oriented company organization and Brand identity.These theories contribute to an increased understanding of service companies and its need for good customer relations. The method used is a content analysis with both qualitative and quantitative elements in which six companies have been analyzed. These have been reviewed individually and in common for a clear understanding. The study found that the staff were portrayed by the companies in less than half of the posts published via Facebook and Instagram, and once the staff are portrayed, it is made more often without any product, offer, customer or member.

The energy service industry is a newly emerging industry in Taiwan, where related regulations and measures are still at an immature stage. The business operation models include being a motivator in regard to energy conservation, becoming an ESCO, or developing strategies covering both areas. The implementation will help present energy users to break through existing bottlenecks involving: funds, manpower, technology, and recycling term; change the environment where the Government is currently the main motivator; and attract private companies to participate in energy saving and carbon reduction. First, topics for in-depth interviews were established in order to obtain a better understanding of the operational environment of ESCOs in Taiwan, including any obstructions encountered during the development of the ESCO industry. Second, in-depth interviews were carried out with selected ESCOs via explorative research and quantitative methods. The interview data were analyzed and discussed. The following results were obtained regarding the domestic ESCO industry: 1. The status of current development and business opportunities is promising. 2. Factors affecting current development include the lack of regulations, subsidizing plans, third party authentication, energy-saving technologies, and financing solutions. 3. The financing difficulties include: insufficient collateral, sound financial reports, or banks¡¦ understanding of the ESCO industry. 4. The key success factors for the domestic ESCOs to enter the global ESCO market include: the accuracy of the energy-saving reports and income estimates, provision of integrated energy-saving technologies, and utilization of the small and medium business credit guarantee funds and loans. 5. Business models that best suit the development of domestic ESCOs include: sharing energy, performance guarantees, and equipment lease.

A rapid growth in the national electricity demand is placing an ever-increasing demand on the national electricity supply utility, Eskom. Projections show that the load demand in South Africa may exceed the installed capacity by as early as 2007. This is mainly due to the increase in demand in the residential sector as a result of the electrification of rural and previously disadvantaged communities. However, the industrial and commercial sectors also have a role in this increase. In an attempt to reduce the demand for electricity Eskom has adopted its Demand Side Management (DSM) initiative. This initiative is aimed at lowering the electricity demand in peak times through energy efficiency (EE) or load shift, out of peak demand times. Eskom is implementing the DSM strategy by financing Energy Service Companies (ESCOs) to reduce the demand load of major electricity end-users during peak times. Buildings consume a large percentage of the total energy supply in the world. Most of the energy consumed in buildings is used by the heating, ventilation and air-conditioning (HVAC) systems, as well as lighting. However, a large potential for energy savings exists in buildings. Studies have shown that up to 70% of the electricity consumption of a building can be saved through retrofit studies. However, to capitalise on these opportunities, the ESCOs require tools and procedures that would enable them to accomplish energy savings studies quickly and efficiently. It should be a holistic approach to the typical ESCO building audit. A study of current available software programs showed the lack of holistic tools aimed specifically at retrofit audits, and therefore also the need for such a program. The building simulation program most suited to the retrofit study was chosen and it was used in a retrofit audit. By emulating a retrofit audit with this software, its performance in the field, both positive and negative, could be established. With the experience gained from the retrofit study, as well as input from ESCOs in the industry, a need for such a retrofit tool was established. The simulation program that was tested in the retrofit study is the tool Quickcontrol, as well as the newer version of the program, entitled QEC. The case study showed that even though these packages are well suited to ESCO work, they have certain drawbacks in view of the holistic project approach. The ESCOs require a simple, fast, and integrated procedure for energy audits. This procedure should be embodied in a software program. This study proposes a new integrated procedure for energy audits and the analyses of buildings, in the form of a software tool. This new tool is geared towards the ESCO building audit, in both South A6ica and internationally. It is designed to enable a diplomate engineer to accomplish a building energy and retrofit analysis in two weeks, leading the user through all the main project steps, from data acquisition to writing of the final project report. This is a significant improvement, since it normally takes 50 man-days for an experienced and trained engineering team to complete a full building audit. This tool was used in a case study to test its validity and accuracy. It was found that certain situations would arise in which the criteria that were set for the program would not be adequate. The results from the case study were favourable and satisfied the criteria that were set for the procedure. / Thesis (Ph.D. (Mechanical Engineering))--North-West University, Potchefstroom Campus, 2004.

A rapid growth in the national electricity demand is placing an ever-increasing demand on the national electricity supply utility, Eskom. Projections show that the load demand in South Africa may exceed the installed capacity by as early as 2007. This is mainly due to the increase in demand in the residential sector as a result of the electrification of rural and previously disadvantaged communities. However, the industrial and commercial sectors also have a role in this increase. In an attempt to reduce the demand for electricity Eskom has adopted its Demand Side Management (DSM) initiative. This initiative is aimed at lowering the electricity demand in peak times through energy efficiency (EE) or load shift, out of peak demand times. Eskom is implementing the DSM strategy by financing Energy Service Companies (ESCOs) to reduce the demand load of major electricity end-users during peak times. Buildings consume a large percentage of the total energy supply in the world. Most of the energy consumed in buildings is used by the heating, ventilation and air-conditioning (HVAC) systems, as well as lighting. However, a large potential for energy savings exists in buildings. Studies have shown that up to 70% of the electricity consumption of a building can be saved through retrofit studies. However, to capitalise on these opportunities, the ESCOs require tools and procedures that would enable them to accomplish energy savings studies quickly and efficiently. It should be a holistic approach to the typical ESCO building audit. A study of current available software programs showed the lack of holistic tools aimed specifically at retrofit audits, and therefore also the need for such a program. The building simulation program most suited to the retrofit study was chosen and it was used in a retrofit audit. By emulating a retrofit audit with this software, its performance in the field, both positive and negative, could be established. With the experience gained from the retrofit study, as well as input from ESCOs in the industry, a need for such a retrofit tool was established. The simulation program that was tested in the retrofit study is the tool Quickcontrol, as well as the newer version of the program, entitled QEC. The case study showed that even though these packages are well suited to ESCO work, they have certain drawbacks in view of the holistic project approach. The ESCOs require a simple, fast, and integrated procedure for energy audits. This procedure should be embodied in a software program. This study proposes a new integrated procedure for energy audits and the analyses of buildings, in the form of a software tool. This new tool is geared towards the ESCO building audit, in both South A6ica and internationally. It is designed to enable a diplomate engineer to accomplish a building energy and retrofit analysis in two weeks, leading the user through all the main project steps, from data acquisition to writing of the final project report. This is a significant improvement, since it normally takes 50 man-days for an experienced and trained engineering team to complete a full building audit. This tool was used in a case study to test its validity and accuracy. It was found that certain situations would arise in which the criteria that were set for the program would not be adequate. The results from the case study were favourable and satisfied the criteria that were set for the procedure. / Thesis (Ph.D. (Mechanical Engineering))--North-West University, Potchefstroom Campus, 2004.

The aim of this thesis is to evaluate the quality of managerial accounting in JOB AIR-CEAM, a. s., which is a service and maintenance company in the aircraft industry. In the theoretical part of the thesis, there is the basic concept of the managerial accounting explained together with the main evolutional trends. Next part concentrates mainly on the managerial accounting for decision making. However, the main contribution of the thesis lies in its practical part, where the company is introduced and the analysis of the entrepreneurial process is accomplished. The most extensive part is dedicated to suggested arrangements for improvement of the quality of managerial accounting in the company.

Energy Performance Contracting is an energy saving method, when the supplier guarantees a certain minimal level of energy savings to the customer, as well as non-rising energy costs. The method was developed at the turn of 70's and 80's in the USA and has spread to dozens of countries around the world till today, although the rate of the EPC market development differs from country to country. The method is useful mostly for heating, electricity and gas cost savings by the end-users. In the Czech Republic, the method has been used since 1993. Until now, several dozens, or even hundreds of projects have been realized, mostly for public sector customers. This paper analyzes the current state of the EPC method usage around the world as well as in the Czech Republic, the key part comprises of the EPC principles description, based on data from real EPC contracts. The work is concluded by a SWOT analysis of the method and by a discussion of the following question: "Can EPC projects blockade the overall saving potential in some cases?" The key information source for most of the work were answers to questions sent to eight Czech ESCO companies representatives, as well as the outputs from guided interviews with four of them, which were taking place between January and May 2009.

The value of cost allocation comes from its initial purpose; decision support. In other words, cost allocation is considered a vital part of management, as it generates valuable information concerning efficiency and profitability. By applying Time Driven Activity Based Costing (TDABC) in a financial service company, this pilot study aims to learn from the consequences of the application, and discuss the lessons learned. The application resulted in a two-step allocation using Traditional Cost Allocation in the first step and TDABC in the final step, wherethe overhead cost of four support departments were allocated down to products. To build the model, interviews were conducted with personnel and internal documents were used. The application's most important lessons are thedifficultyofidentifying and measuring activities, the model’s requirement of high-quality data and the complexity of the capacity measures.

Kaizen har sedan 1970-talet möjliggjort för företag att arbeta med ständiga förbättringar. Ständiga förbättringar syftar till allt ett företag gör för att göra morgondagens arbete bättre. Kaizen är en kundfokuserad teori och vill därför utveckla företaget i ett mer kundorienterat synsätt. Kaizen-teorin är inte lika välutvecklat i tjänsteföretag som den är för producerande företag, därför fokuserar arbetet på att fördjupa kunskapen inom området. Syftet med studien har varit att undersöka hur tjänsteföretag inom finansbranschen kan arbeta med ständiga förbättringar genom Kaizen. Genom att genomföra intervjuer med sju olika anställda på ett tjänsteföretag inom finansbranschen och genom en litteraturstudie har forskningsfrågorna kunnat besvaras. Analysen bygger på jämförelsen av nuläget (resultat) och den teoretiska referensramen. För att ett företag ska kunna arbeta med Kaizen behöver de använda sig av filosofier och verktyg. Dessa kan vara brainstorming sessioner, Root-cause, erfarenhetsutbyten, workshops, plan-do-check-act (PDCA), 5S, standard operating procedure (SOP) och en organisationskultur som främjar ett kundperspektiv. Slutsatsen som studien visar är att Spotlight Stock Market bör arbeta med Kaizen till viss del på ett sätt de redan gör. Spotlight bör fortsätta arbeta med brainstorming sessioner, Root-cause, erfarenhetsutbyten, workshops och organisationskulturen på det sätt de idag gör. För att fortsätta arbeta med Kaizen bör Spotlight implementera PDCA, 5S och SOP i redan existerande processer och rutiner. Genom att undersöka flera tjänsteföretag inom finansbranschen skulle ytterligare underlag kunna genereras för att öka generaliserbarheten i framtida studier. Vidare studier av implementeringen skulle då kunna resultera i en generell modell för implementeringen av Kaizen i tjänsteföretag inom finansbranschen. / Since the 1970s, Kaizen has made it possible for companies to work on continuous improvement. Continuous improvement refers to everything that a company does to make tomorrows work better. Kaizen is a customer-focused theory and therefore wants to develop the company with a more customer-oriented approach. The Kaizen theory is not as well-developed for in-service companies as it is for producing companies, and the writing focuses on deepening the knowledge within the area. The purpose of the study has been to investigate how service companies in the financial industry can work with continuous improvement through Kaizen. By conducting interviews with seven different employees at a service company in the financial industry and through a literature study, the studied questions have been answered. The analysis is built upon comparison between current situation (result) and the theoretical framework. For a company to work with Kaizen, they need to use philosophies and tools. These can for example be brainstorming sessions, root-cause, experience exchanges, workshops, plan-do-check-act (PDCA), 5S, Standard operating procedure (SOP) and an organizational culture that fosters a customer perspective. The study shows that Spotlight Stock Market should work with Kaizen to some extent in a way they already do. Spotlight should continue to work on brainstorming sessions, root-cause, experience exchanges, workshops, and organizational culture in the way they do today. To continue working with Kaizen, Spotlight should implement PDCA, 5S and SOP in already existing processes and procedures. By examining several service companies in the financial industry, more research could be generated to improve the generalizability for future studies. Further studies of the implementation could then result in a general model for the implementation of Kaizen in service companies in the financial industry.