EVA is the difference between a firm¡¦s net operating profit after taxes and its cost of invested capital. While in EVA calculation, some adjustments on GAAP are made to avoid potential information distortion. This study is to calculate CSC¡¦s EVA using Stern Stewart & Co.¡¦s approach and to discuss its information contents. The conclusions of this study are presented as follows¡G 1.For CSC, EVA is better than RI and traditional accounting measures of EPS and ROE in explaining stock prices and MVA. 2.The superiority of EVA to RI in explaining stock prices and MVA means that equity equivalent reserve adjustments are needed for calculating EVA. 3.EVA explains share prices and MVA better after CSC privatized, but the sensitivity of share prices and MVA response to EVA has decreased. 4.By stepwise regression tests, contemporary share prices are best explained by lagged EVA. Contemporary EVA cannot predict future share prices. Implication of this study: CSC¡¦s EVA measure has higher correlation with its share prices and MVA, EVA results would be reflected to share prices and MVA. Therefore, investment evaluation, performance appraisal and bonus plan by EVA-based are suitable for CSC and its subsidiaries. Using plenty surplus cash to purchase back shares for reducing capital stocks is the most efficient way for CSC to increase EVA. Disclosing EVA related information may improve company transparence and therefore enhance share prices and shareholders¡¦ wealth.

Nowadays, an enterprise is facing more and more pressure, which leads to its concentration on creation or keeping the shareholder value. However, the disadvantage of traditional financial statements makes an enterprise unable to communicate in a effective way to let investors fully understand the real value of an enterprise. The purposes of reducing the distortion of GAAP accounting system, converting the accounting value into economic value, and becoming the investors¡¦ evaluation index are the attentions of this article in the study based on the EVA¡]Economics Value Added¡^foundation. This research is attempting to understand the real economic status hidden under the volatility of an enterprise value. Making the related research on evaluating the MVA on external managing effects, judging the company value according to current EVA (which is so-called COV ) and predicting the FGV with the growth of a company, is to find out the factors forming the trace of volatility itself. The actual evidence tells that the electronics categorized stocks are in the status of positive relation instead of negative relation. It just shows the transition from PC to communication network, the eventual phenomena of pricking the bubbles of net work in the field of electronic industry, the transfer of overall market trend, and the market performance of losing the favors of investors in non-electronics industry. As for FGV and MVA, it shows the positive relation between different categorized stocks, and it also outstands the situation of inflation and deflation in Taiwan stock market. In the analysis of the research mentioned above, we identify the value volatility traces of an enterprise. As for the key factor which effects the volatility, this research is attempting to explain the key influence on the value volatility of COV, FGV and MVA from the view points on the aspects of macroeconomic, industry information, market static data. The outcome of actual evidence also reveals that explaining capability on COV, FGV, and MVA from the views on macroeconomic aspect can truly reflect the situation of the volatility, and can be very helpful to realize the change trend of an enterprise.

Enterprise 2.0 has become popular in firms. Many Enterprise 2.0 researchers and practitioners have recognized the importance of benefits and costs in using Enterprise 2.0 by individuals. However, their effects on adoption intention in enterprise contexts are not discussed. To investigate this issue, we proposed a model to understand the intention to adopt Enterprise 2.0. Three factors are identified based on value-based adoption model (VAM), namely perceived benefits, perceived costs, and perceived value. An empirical survey was conducted to collect data. 500 samples were collected within 18 days. Of which 150 was valid. This yielded a response rate of 30%. Partial Least Squares (PLS) was used to analyze the data and verify the model. The result showed that perceived value not only played an important role in mediating the relationship between perceived benefits and costs, and adoption intention but it also exerted a significant effect on intention to adopt Enterprise 2.0. Moreover, we identified major factors that may affect perceived value. We find that both perceived benefits and perceived costs have significant impacts on perceived value, and cause intention to adopt Enterprise 2.0. Implications of such finding are discussed.

<p>Abstract; Finding needs of knowledge are important for universities but also for operation in the surrounding area. Teacher, student and other organization have to make efforts to create opportunities to develop knowledge. Without cooperate/ cooperation they can loose possibilities to develop valuable knowledge. How do the organization see upon meanings of the procedures of cooperation? How do they work with and for cooperation? What role should the universities play in the development of knowledge in todays community of change? The aim of this study is to create an understanding for the meaning of cooperation procedure by developing knowledge and how it might bring value.</p><p>My interest in this is to find the means of procedure of cooperation and to create understanding. By using interviews, the interviewee can tell about their different experiences. In this study there is six interviews made with people who work with procedure of cooperation in six different operation.</p><p>The result shows that opportunity to make a procedure of cooperation and developing knowledge depends on the operators work with planning of the procedure. By finding needs and the means to attain the goals depends on the different needs and demands of the operator. The procedure might bring both the development of knowledge but also values. It requires good communication and action from all parts involved. Both Universities and surrounding operators have to change their role by working towards cooperation. It is a matter of creating values for all in the procedure of cooperation.</p>

Globalization has drawn Canadian design firms to projects in many parts of the world and cross-cultural design projects are now a significant part of landscape architecture practice. However, currently there are few studies that discuss the issues and challenges associated with these projects. Through exploring the relationship between professional values and the design process, this research intended to identify issues and provide resolutions associated with cross-cultural design projects. A literature review and interviews of experienced design professionals show that professional values affect the design process. In a cross-cultural design project, different value systems from multiple cultures interact and influence each other, creating issues and challenges, but also inspiring new design ideas. The research suggests that understanding values and the professional value system could help landscape architects identify issues and improve both the processes and the products of cross-cultural design projects.

No description available.

Zugl.: Osnabrück, University, Diss., 2006.

Universiẗat, Diss., 2006--Graz.

Thesis (Ph.D)--Mathematics, Georgia Institute of Technology, 2010. / Committee Chair: Pan, Ronghua; Committee Member: Chow, Shui-Nee; Committee Member: Dieci, Luca; Committee Member: Gangbo, Wilfrid; Committee Member: Yeung, Pui-Kuen. Part of the SMARTech Electronic Thesis and Dissertation Collection.

Diss. Nr. 1531 Wirtschaftswiss. St. Gallen. / Literaturverz.