Cette thèse traite de la compréhension de l’engagement client dans un contexte multicanal. Le flot de littérature sur le marketing multicanal présente plusieurs lacunes théoriques et managériales, telles que les impacts dynamiques de l’adoption multicanal sur la valeur client, la quantification de la rentabilité des campagnes marketing, le comportement multicanal à travers les marques, etc. (Neslin et al. 2014; Neslin and Shankar 2009). Cette thèse a pour but d’éclairer les impacts dynamiques de l’engagement client sur la valeur client et les revenus de l’entreprise dans un contexte multicanal. Le Chapitre 1 aborde les « Impacts dynamiques du canal d’acquisition et de l’adoption multicanal sur la valeur vie client ». Au Chapitre 2, « antécédents et conséquences de l’utilisation des codes promotionnels », nous étudions le processus d’utilisation des codes promotionnels et la rentabilité de telles campagnes. Au Chapitre 3, « Modéliser les impacts de l’achat multicanal sur le choix de marque », nous étudions la question du comportement en termes de choix d’une marque dans un environnement multicanal. Dans l’ensemble, cette thèse étudie divers engagements client et leurs effets sur la valeur client et les revenus de l’entreprise. Du point de vue théorique, c’est une contribution aux publications sur le marketing dans les domaines du marketing multicanal, de la valeur vie client, des promotions et des choix de marques. Elle propose une approche exhaustive de l’engagement client et de la valeur client dans un contexte multicanal. Dans une optique de gestion, cette étude propose aux entreprises des méthodologies novatrices pour gérer leur clientèle au niveau individuel, ainsi que de nouveaux modèles pour évaluer les activités de marketing multicanal / This dissertation aims to investigate the dynamic impacts of customer engagement on customer value and firm revenues in a multichannel context. I address this research question in three chapters. In chapter 1, we propose a hidden Markov model to understand the dynamic effects of acquisition channel and multichannel adoption on the customer-firm relationship and to estimate the customer lifetime value. The results show that multichannel customers acquired from offline channels exhibit higher short-term value than multichannel customers acquired from online channels. In contrast, multichannel customers acquired from online channels are more likely to stay in a higher value state in the long run. In the long run, multichannel customers acquired from offline channels are more valuable than other customers. Chapter 2 focuses on promo code redemption behaviors. We conduct the research using a field experiment. We identify the determinants of opening, clicking the email and the final redemption behavior using a simultaneous multiple equation probit model. In our setting, we find that 11% of the profitability of the promo code campaign stems from eligible purchases without redemption. By targeting those customer segments that are more likely to make eligible purchases without redemption, the average profitability increases. In Chapter 3, we investigate how multichannel behavior impacts brand choice in a grocery setting. Our research develops a hierarchal Bayesian brand choice decision model to understand how multichannel adoption impacts brand choice decision, brand size-of-wallet, and brand share-of-wallet. Our results show that brand choice probability increases in general after consumers become multichannel. We also find that consumers increase both the size-of-wallet and share-of-wallet for the brand which they first purchase online, yet do not necessarily decrease the share-of-wallet for other brands.

Wang Jing. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (leaves 55-59). / Abstracts in English and Chinese. / Acknowledgments --- p.i / Abstract --- p.ii / Introduction --- p.3 / Chapter 1 --- Formulation of the Problem --- p.10 / Chapter 1.1 --- Reformulated Navier-Stokes Equations --- p.10 / Chapter 1.2 --- Linearized Problems --- p.15 / Chapter 2 --- Construction of the Approximate Solution --- p.19 / Chapter 2.1 --- Two-scale Asymptotic Expansions --- p.19 / Chapter 2.2 --- Determination of Each Inner and Boundary Terms --- p.22 / Chapter 2.3 --- Truncation Terms --- p.31 / Chapter 3 --- Estimates of the Error Term of the Approximate Solution and Main Results --- p.33 / Chapter 3.1 --- Error Equations --- p.33 / Chapter 3.2 --- Energy Estimates --- p.36 / Chapter 3.2.1 --- BasicL2 Estimates --- p.36 / Chapter 3.2.2 --- Tangential Derivatives Estimates --- p.38 / Chapter 3.2.3 --- Normal Derivatives Estimates --- p.49 / Chapter 3.3 --- Pointwise Estimates --- p.52 / Bibliography --- p.55

Cette thèse interroge l'applicabilité du TDABC dans le secteur de la santé en France avec un contexte marqué par des mutations ces dernières années : maladies chroniques, restrictions budgétaires, réformes, remise en cause du système de financement (la Tarification à l’activité). En mobilisant le cadre conceptuel de la valeur des soins, deux projets de recherche-action sont menés respectivement sur la médiation en santé à l’hôpital et le parcours de soins de l’AVC. Selon les critères de simplicité et précision des méthodes d’évaluation de coûts, la littérature suggère que le TDABC est adapté aux approches transversales et au secteur de la santé. Les résultats montrent l’applicabilité du TDABC et d’autres apports notamment la prise en compte dans les équations de temps de certaines variations de coûts liées à la diversité des parcours et aux évolutions des traitements, une simplification possible par la loi de Pareto, un outil compréhensible par les professionnels de santé et suscitant le dialogue, simulation des « coûts cachés » de l’indisponibilité des ressources et des goulots d’étranglement. Toutefois, plusieurs questions subsistent nuançant la possibilité de sa généralisation en l’état et interrogeant le cadre conceptuel de la valeur notamment l’estimation du temps et du non chiffrable comme la valeur des soins. / This thesis questions the applicability of the TDABC in the health sector in France with a context marked by changes in recent years: rising of chronic diseases, budget restrictions, reforms, questioning of the financing system (DRG) . By mobilizing the conceptual framework of the value of care, two action research projects are conducted respectively on hospital health mediation and the stroke care pathway. According to the criteria of simplicity and precision of costing methods, the literature suggests that TDABC is suitable for cross-sectoral approaches and the health sector. The results show the applicability of the TDABC and other contributions including the inclusion in the time equations of certain cost variations related to the diversity of care pathways and changes in treatment, a possible simplification by the Pareto law, a toolunderstandable by health professionals and stimulating dialogue, simulation of the "hidden costs" of the unavailability of resources and bottlenecks. However, several questions remain, nuancing the possibility of its generalization in the state and questioning the conceptual framework of the value, notably the estimation of the time and the non quantifiable as the value of the care.

The aim of this diploma thesis is to estimate the value of the Brisk, a.s. company operating in the automotive industry (analysis is valid for the date of 30st June 2012). The yield method used for the analysis is DFC in the entity variant. The value of the company is to be stated for the aim of a potential purchase. The thesis is devided into two main parts. The theoretical part determines basic estimation criteria, the practical part includes strategic and financial analysis and a financial plan.

Este trabalho tem como objetivo o estudo de duas medidas de evidência, a saber: o p-valor e o s-valor. A estatística da razão de verossimilhanças é utilizada para o cálculo dessas duas medidas de evidência. De maneira informal, o p-valor é a probabilidade de ocorrer um evento extremo sob as condições impostas pela hipótese nula, enquanto que o s-valor é o maior nível de significância da região de confiança tal que o espaço paramétrico sob a hipótese nula e a região de confiança tenham ao menos um elemento em comum. Para ambas as medidas, quanto menor forem seus respectivos valores, maior é o grau de inconsistência entre os dados observados e a hipótese nula postulada. O estudo será restrito a hipóteses nulas simples e compostas, considerando independência e distribuição normal para os dados. Os resultados principais deste trabalho são: 1) obtenção de fórmulas analíticas para o p-valor, utilizando probabilidades condicionais, e para o s-valor; e 2) comparação entre o p-valor e o s-valor em diferentes cenários, a saber: variância conhecida e desconhecida, e hipóteses nulas simples e compostas. Para hipóteses nulas simples, o s-valor coincide com o p-valor, e quando as hipóteses nulas são compostas, a relação entre o p-valor e o s-valor são complexas. No caso da variância conhecida, se a hipótese nula for uma semi-reta o p-valor é majorado pelo s-valor, se a hipótese é um intervalo fechado a diferença entre as duas medidas de evidência diminui conforme o comprimento do intervalo da hipótese testada. No caso de variância desconhecida e hipóteses nulas compostas, o s-valor é majorado pelo p-valor para valores pequenos do s-valor, por exemplo, quando o s-valor é menor do que 0.05. / This work aims to study two measures of evidence, namely: the p-value and s-value. The likelihood ratio statistic is used to calculate these two evidence measures. Informally, the p-value is the probability of an extreme event under the conditions imposed by the null hypothesis, while the s-value is the greatest confidence level of the confidence region such that the parameter space under the null hypothesis and the confidence region have at least one element in common. For both measures, the smaller are the respective values, the greater is the degree of inconsistency between the observed values and the null hypothesis. In this study, we will consider simple and composite null hypotheses and it will be restricted to independently and normally distributed data. The main results are: 1) to obtain the analytical formulas for the p-value, by using conditional probabilities, and for the s-value, and 2) to compare the p-value and s-value under different scenarios, namely: known and unknown variance, and simple and composite null hypotheses. For simple null hypotheses, the s-value coincides with the p-value, and for composite null hypotheses, the p-value and the s-value relationships are complex. In the case of known variance, if the null hypothesis is a half-line the p-value is smaller than the s-value, if the null hypothesis is a closed interval the difference between the two measures of evidence decreases with the interval width specified in the null hypothesis. In the case of unknown variance and composite hypotheses, the s-value is smaller than the p-value when the value of the s-value is small.

Nos últimos anos o setor privado foi obtendo presença majoritária no ensino superior brasileiro, chegando a atender 74% dos alunos matriculados, no ano de 2009. O segmento experimentou um período de forte expansão, após a promulgação da Lei de Diretrizes e Bases da Educação LDB (entre 1997 e 2002), e com o lançamento, pelo Governo Federal, de medidas que incentivaram o investimento privado no setor de ensino superior. Esse crescimento vivido pelo segmento está se esgotando e a competitividade no setor está aumentando. Nessa realidade competitiva em que as empresas estão imersas, os gestores devem buscar continuamente tornar suas empresas capazes de, no curto prazo, produzir resultados financeiros para garantir sua sobrevivência e que sejam compensadores a ponto de atrair o interesse e o capital de investidores; e ainda, no longo prazo, garantir a capacidade de renovação e adaptação do negócio às novas exigências do mercado. Neste contexto, a gestão baseada no valor surge como um instrumento gerencial para garantir a criação de valor para os acionistas e stakeholders. O objetivo deste trabalho é identificar e analisar a criação de valor econômico no segmento de instituições privadas de ensino superior de capital aberto no Brasil. Para medir se há criação/destruição de valor foi usado o modelo de GTV Geração Total de Valor, desenvolvido pelo Prof. Dr. Alberto Borges Matias (2007), que separa a geração de valor no capital de giro (curto prazo) e no longo prazo. O estudo desenvolvido conclui que as instituições privadas de ensino superior de capital aberto no Brasil geram valor no curto prazo, mas destroem no longo prazo. / In recent years, the private sector gained a dominant share of Brazilian college education market, encompassing 74% of students enrolled in the year 2009. The industry experienced a period of strong expansion, after the promulgation of the Law of Directives and Basis of Education - LDB - (between 1997 and 2002) and with the launch by the Federal Government of measures that encouraged private investment in college education. The growth experienced by this industry is reaching its limit and competition is increasing. In this competitive reality in which companies are immersed, managers must continually seek to make their companies, in the short term, produce financial results to ensure their survival and be worth enough to attract the interest and capital of investors. As well, in the long term, managers must ensure the capacity for renewal and adaptation of the business to new market demands. In this context, value-based management emerged as a management tool to ensure value creation for shareholders and stakeholders. The main aim of this study is to identify and analyze the creation of economic value by private college education companies that are publicly-traded in Brazil. To measure whether there is creation / destruction of value, it was used the GTV model - Total Value Generation, developed by Prof. Dr. Alberto Borges Matias (2007), which separates the generation of value in two components: working capital (short term) and long term. The study conclude that the private college education companies that are publicly-traded in Brazil create value in the short term, but they destroy in the long term.

Fatores como a volatilidade de preço de commodities, escassez de recursos, e sinais cada vez maiores de desigualdades sociais abrem espaço para diversas esferas da sociedade explorarem formas mais efetivas e sistêmicas de se fazer negócio. A economia circular tem como objetivo propor valores que possam ser gerados através de atividades agregadoras de valor; prolongados por mais tempo por meio de utilização de formas de desacelerar e fechar ciclos; capturados e distribuídos para uma diversidade de stakeholders através dos benefícios advindos do modelo circular. Entretanto, a literatura carece de referências que auxilie a identificar os valores que o modelo circular possibilita capturar e para quais stakeholders esses valores serão distribuídos. Assim, esta pesquisa tem como objetivo propor um guia para a identificação de oportunidades de valor no contexto da economia circular. A metodologia utilizada para o desenvolvimento desta pesquisa foi a Design Research Methodology (DRM) que elenca quatro etapas principais: clarificação da pesquisa (visão da realidade atual da área de pesquisa por meio de conhecimento e entendimento inicial do tema de pesquisa); estudo descritivo I (revisão bibliográfica sistemática e exploratória sobre os temas economia circular, valor, cadeia de valor e stakeholders); estudo prescritivo (desenvolvimento da proposta para resolver o problema); e estudo descritivo II (realização de estudos empíricos para avaliar a proposta). Seguindo os conceitos de gamestorming o guia foi sistematizado resultando em sua primeira versão. Sendo composto pelas etapas: entender, explorar, alinhar, mapear e analisar. Em seguida, esta primeira versão do guia foi avaliada através da realização de um estudo de caso exploratório em uma empresa que adota práticas de economia circular, com o intuito de identificar a rede valor das organizações e as oportunidades de valor circular. Por fim, o guia foi revisado e melhorado, resultando na versão final. Esta pesquisa contribuiu para a teoria e para a prática relacionada ao tema economia circular, ao propor um guia, com base cientifica, ao passo que apresenta uma nova forma para identificar oportunidades de valor que suporte a melhoria do sistema circular. / Factors such as commodity price volatility, scarcity of resources, and increasing signs of social inequalities open space for diverse spheres of society to explore more effective and systemic ways of doing business. The circular economy aims to propose values that can be generated throught value-adding activities; for longer periods by using ways to decelerate and close cycles; captured and distributed to a wide diversity of stakeholders through the benefits derived from the circular model. However, the literature lacks references that help identify the values that the circular model allows to capture and to which stakeholders these values will distributed. Despite this, the works that approach this subject are almost null. Thus, this research aims to propose a guide for the identification of opportunities of value in the context of circular economy. The methodology utilized to the development of this research was the Design Research Methodology (DRM), which covers four main stages: clarification of the research (current reality view of the research area through knowledge and initial understanding of the research topic); descriptive study I (exploratory and systematic bibliographic review about the themes circular economy, value, value chain and stakeholders); prescriptive study (development of the proposal to solve the problems); and descriptive study II (realization of empirical studies to evaluate the proposal). Following the concepts of gamestorming the guide has been systematized resulting in its first version, which is composed of four steps: understand, explore, aling, map, and analyse. Then the guide was evaluated by conducting an exploratory case study in a company that adopts circular economy practices, with the aim of identifying the value network of organizations and the opportunities of circular value. Finally, the guide was revised and improved, resulting in the final version. This research contributed to the theory and practice related to the subject circular economy, by proposing a guide, based on scientific, while presenting a new way to identify the opportunities of value that supports the improvement of the circular system.

O desempenho de um software depende das múltiplas otimizações no código realizadas por compiladores modernos para a remoção de computação redundante. A identificação de computação redundante é, em geral, indecidível em tempo de compilação, e impede a obtenção de um caso ideal de referência para a medição do potencial inexplorado de remoção de redundâncias remanescentes e para a avaliação da eficácia de otimização do código. Este trabalho apresenta um conjunto de métodos para a análise da efetividade de otimização de código através da observação do conjunto completo de instruções dinamicamente executadas e referências à memória na execução completa de um programa. Isso é feito por meio do desenvolvimento de um algoritmo de value numbering dinâmico e sua aplicação conforme as instruções vão sendo executadas. Este método reduz a análise interprocedural à análise de um grande bloco básico e detecta operações redundantes de memória e operações escalares que são visíveis apenas em tempo de execução. Desta forma, o trabalho estende a análise de reuso de instruções e oferece tanto uma aproximação mais exata do limite superior de otimização explorável dentro de um programa, quanto um ponto de referência para avaliar a eficácia de uma otimização. O método também provê uma visão clara de hotspots de redundância não explorados e uma medida de localidade de valor dentro da execução completa de um programa. Um modelo que implementa o método e integra-o a um simulador completo de sistema baseado em Power ISA 64-bits (versão 2.06) é desenvolvido. Um estudo de caso apresenta os resultados da aplicação deste método em relação a executáveis de um benchmark representativo (SPECInt2006) criados para cada nível de otimização do compilador GNU C/ C++. A análise proposta produz uma avaliação prática de eficácia da otimização de código que revela uma quantidade significativa de redundâncias remanescentes inexploradas, mesmo quando o maior nível de otimização disponível é usado. Fontes de ineficiência são identificadas através da avaliação de hotspots e de localidade de valor. Estas informações revelam-se úteis para o ajuste do compilador e da aplicação. O trabalho ainda apresenta um mecanismo eficiente para explorar o suporte de hardware na eliminação de redundâncias. / Software performance relies on multiple optimization techniques applied by modern compilers to remove redundant computation. The identification of redundant computation is in general undecidable at compile-time and prevents one from obtaining an ideal reference for the measurement of the remaining unexploited potential of redundancy removal and for the evaluation of code optimization effectiveness. This work presents a methodology for optimization effectiveness analysis by observing the complete dynamic stream of executed instructions and memory references in the whole program execution, and by developing and applying a dynamic value numbering algorithm as instructions are executed. This method reduces the interprocedural analysis to the analysis of a large basic block and detects redundant memory and scalar operations that are visible only at run-time. This way, the work extends the instruction-reuse analysis and provides both a more accurate approximation of the upper bound of exploitable optimization in the program and a reference point to evaluate optimization effectiveness. The method also generates a clear picture of unexploited redundancy hotspots and a measure of value locality in the whole application execution. A framework that implements the method and integrates it with a full-system simulator based on Power ISA 64-bit (version 2.06) is developed. A case study presents the results of applying this method to representative benchmark (SPECInt 2006) executables generated by various compiler optimization levels of GNU C/C++ Compiler. The proposed analysis yields a practical analysis that reveals a significant amount of remaining unexploited redundancies present even when using the highest optimization level available. Sources of inefficiency are identified with an evaluation of hotspot and value locality, an information that is useful for compilers and application-tuning softwares. The thesis also shows an efficient mechanism to explore hardware-support for redundancy elimination.

In a more digitalized world the paper industry has struggled to deliver customer value and stay relevant when the digital media has started to emerge. This problem has especially happened to newspaper which has seen a decline in Sweden with over 20% the last decade. Paper mills has also started to destroy shareholder value as many mills only work with offering customers low prices and tries to outlive their competitors. This has led to the following research objective of this study:  To examine the importance of end customer value in paper industry for developing market shares in the digital era. This study has been an exploratory and descriptive study with a qualitative data collection. The data has been to one part been collected through a market survey that has asked end-users how they perceive price and quality when comparing two different types of paper. Also interviews with one paper producer and two printing companies have been done to cover the professional aspect of customer value for the paper industry.  It has been clearly shown in this study that customers and companies inside the paper industry are agreeing in which customer values being most important, quality and price. The importance of being innovative was also stated by interviewed printing companies and the paper producer. The market survey was a good example of how innovation, from a paper producer, related to important customer values – perceived quality and perceived price – can create a potentially higher market share and profitability, instead of just lowering their prices and try to outlive their competitors.  The study has also contributed to see that companies inside the paper industry are conscious that they face tough competition from a more digitalized world. Even though the companies know that they face competition from the digital media the companies have a good understanding of which products they can continue to compete with and which products that digital media has the upper hand on.

L'actionnariat salarié (AS) constitue un levier important pour développer le sentiment d'appartenance des salariés à leur entreprise et les fédérer autour des objectifs stratégiques. Cette forme de participation traduit la cohésion interne et la fierté qui unissent les salariés à leur entreprise. En détenant des parts de propriété, les salariés actionnaires témoignent de leur confiance à l’égard de l’avenir de leur entreprise. Constatant le développement de l'actionnariat salarié et anticipant les implications profondes de cette pratique, le sujet de ma thèse propose d'étudier la particularité de ce double statut d'actionnaire-salarié et d'analyser les conséquences de la pratique de l'actionnariat salarié sur la création de la valeur partenariale. En s’appuyant sur les développements récents que nous suggère la littérature académique, la première partie de cette recherche se propose d’examiner, dans un premier temps, les effets induits par la pratique de l’actionnariat salarié sur les performances individuelle et organisationnelle, puis, dans un second temps la place privilégiée qu’occupe l’AS, en tant que levier de création de valeur partenariale. La seconde partie de cette recherche analyse de manière empirique la contribution de l’AS à la création de valeur partenariale, et plus précisément, mesure les effets attitudinaux et comportementaux de l’AS sur les différentes dimensions de ce construit dans le contexte des entreprises du SBF 250. Mots clés : actionnariat salarié, création de la valeur, valeur partenariale. / Employee share ownership (ESOP) is an important lever to expand the membership of employees in their company and unite them around the strategic objectives. The aim of employee ownership is to associate staff not only to the company's results or determining working conditions, but also giving him the opportunity to influence the destiny of the company. Noting the development of employee stock ownership and anticipating the profound implications of this practice, the subject of my thesis proposes to study the specificity of this dual status as a shareholder-employee and analyses the consequences of this practice on creating stakeholder value. The first part of this research seeks to examine at first the effects induced by the practice of employee share ownership on individual and organizational performance, then secondly the privileged place of ESOP as a lever to create stakeholder value. The second part of this research examines empirically the contribution of ESOP to create stakeholder value, and more precisely measure attitudinal and behavioural effects of ESOP on the different dimensions of this construct in the context of SBF 250 companies.