829 resultados para return on investment
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While openness is well applied to software development and exploitation (open sources), and successfully applied to new business models (open innovation), fundamental and applied research seems to lag behind. Even after decades of advocacy, in 2011 only 50% of the public-funded research was freely available and accessible (Archambault et al., 2013). The current research workflows, stemming from a pre-internet age, result in loss of opportunity not only for the researchers themselves (cf. extensive literature on topic at Open Access citation project, http://opcit.eprints.org/), but also slows down innovation and application of research results (Houghton & Swan, 2011). Recent studies continue to suggest that lack of awareness among researchers, rather than lack of e-infrastructure and methodology, is a key reason for this loss of opportunity (Graziotin 2014). The session will focus on why Open Science is ideally suited to achieving tenure-relevant researcher impact in a “Publish or Perish” reality. Open Science encapsulates tools and approaches for each step along the research cycle: from Open Notebook Science to Open Data, Open Access, all setting up researchers for capitalising on social media in order to promote and discuss, and establish unexpected collaborations. Incorporating these new approaches into a updated personal research workflow is of strategic beneficial for young researchers, and will prepare them for expected long term funder trends towards greater openness and demand for greater return on investment (ROI) for public funds.
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Consumer policy approaches regarding green products and solutions can be differentiated by their main focus. “Green positioning” is basically targeted at environmentally aware consumers, while “efficiency-focused positioning” concentrates on the efficiency gain of the product or solution, targeting the whole society, regardless of consumers' environmental awareness. The paper argues that the scope and total environmental benefit can be increased if green products or solutions are promoted in different ways, not only as “green” but also based on other arguments (like cost-efficiency, return on investment, etc.). The paper suggests a model for improving the efficiency of greenhouse gas (GHG)-related consumer policy. Based on the marginal social cost curve and the marginal private cost curve, different (green, yellow, and red) zones of action are identified. GHG mitigation options chosen from those zones are then evaluated with the help of profiling method, addressing the barriers to implementation. Profiling may help design an implementation strategy for the selected options and make consumer policy more effective and acceptable for mass market. Case study results show three different ways of positioning of GHG-related consumer policy in Hungary from 2000 and give practical examples of profiling, based on the latest marginal social cost curve and the contemporary energy saving policy of the state regarding the residential sector.
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Consumer policy approaches regarding green products and solutions can be differentiated by their main focus. “Green positioning” is basically targeted at environmentally aware consumers, while “efficiency-focused positioning” concentrates on the efficiency gain of the product or solution, targeting the whole society, regardless of consumers' environmental awareness. The paper argues that the scope and total environmental benefit can be increased if green products or solutions are promoted in different ways, not only as “green” but also based on other arguments (like cost-efficiency, return on investment, etc.). The paper suggests a model for improving the efficiency of greenhouse gas (GHG)-related consumer policy. Based on the marginal social cost curve and the marginal private cost curve, different (green, yellow, and red) zones of action are identified. GHG mitigation options chosen from those zones are then evaluated with the help of profiling method, addressing the barriers to implementation. Profiling may help design an implementation strategy for the selected options and make consumer policy more effective and acceptable for mass market. Case study results show three different ways of positioning of GHG-related consumer policy in Hungary from 2000 and give practical examples of profiling, based on the latest marginal social cost curve and the contemporary energy saving policy of the state regarding the residential sector.
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Strategic planning is the key to producing a realistic, attractive rate of growth and a respectable return on investment. The author analyzes the steps in the planning process and looks at the environmental and cultural values which influence the strategic planner in his/her work.
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La llegada de ingresos provenientes de la distribución digital de la prensa continúa siendo reducida. A pesar de su volumen de lectores, el aumento de posibilidades dentro de los formatos publicitarios, la capacidad de medición del retorno de la inversión que ofrece el medio digital y la aparente unificación en la medición de audiencia que desde 2012 está presente en el mercado. De esta manera, los diferentes medios continúan sin conseguir rentabilizar la migración digital que cada día conlleva continuos gastos sin ofrecer beneficios. La audiencia como moneda de cambio en la comercialización de espacios publicitarios ha perdido todo su valor, pese al retorno de la inversión que ofrece. Este trabajo describe esta problemática y los cambios realizados antes y después del «fin del debate de la medición de audiencias» con el objetivo de poner en valor la venta de los espacios publicitarios digitales. En concreto se analiza el caso de los diarios digitales por su elevada lectura y sus escasos ingresos.
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Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Mecânica
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Tämä diplomityö tutkii eri elinkaarihallinnan menetelmiä ja vertaa niitä TVO:n menetelmiin. Lisäksi TVO:n prosessin ongelmakohdat tunnistetaan ja niihin esitetään ratkaisuja. Vertailukohteina toimii ydinvoimateollisuuden lisäksi vesivoima, fossiiliset voimalaitokset sekä paperiteollisuus. Sähkön hinnan jatkaessa laskuaan on elinkaariajattelusta tullut ajankohtaista myös ydinvoimayhtiöille. Ydinvoimalaitoksien pitkän suunnitellun käyttöiän ansiosta laitoksen elinkaaren aikana voi tapahtua useita asioita, jotka vaikuttavat laitoksen investointitarpeisiin. Turvallisen sähköntuotannon varmistamiseksi eri laitososia on joko muokattava tai uusittava. Elinkaariajatteluun kuuluu tehokas laitoksen kunnon valvonta, laitoksen ikääntymiseen vaikuttavien ilmiöiden tunnistaminen, sekä ikääntymistä hillitsevien toimenpiteiden pitkän tähtäimen suunnittelu. Hyvällä ennakkosuunnittelulla pyritään varmistamaan se, että laitoksella voidaan tuottaa sähköä koko sen jäljellä olevan käyttöiän aikana. Kun tarpeiden tunnistus ja suunnittelu tehdään hyvissä ajoin mahdollistetaan myös investointien optimointi. Paras hyöty pyritään saamaan ajoittamalla oikeat investoinnit oikeaan aikaan.
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A investigação centra-se na aplicação da Gestão Técnica Centralizada como instrumento para a melhoria da eficiência energética dos edifícios e infraestruturas da Força Aérea Portuguesa e diminuição de pessoal afeto à sua manutenção, tendo por base, dois casos de estudo, o edifício QC12 do Centro de Formação Militar e Técnica da Força Aérea e o ECOTERMOLAB, pertencente ao Instituto de Soldadura e Qualidade. Da análise desenvolvida conclui-se que o funcionamento dos edifícios ECOTERMOLAB e QC12, com controlo por GTC, representam anualmente uma diminuição de consumo energético em 30% e 44% respetivamente e, uma redução de 50% nos recursos humanos afetos à instalação do QC12. Da viabilidade económica obtiveram-se as métricas de Valor Atual Líquido e a Taxa Interna de Rentabilidade positivos e um Período de Recuperação do Investimento, de 11,5 anos para ECOTERMOLAB e 10,7 anos para QC12. Por fim, teceram-se algumas recomendações, dirigidas à Força Aérea Portuguesa, com o intento de melhorar a eficiência energética elétrica e a redução de recursos humanos afetos. Abstract: The research is focused in the application of the Centered Technique Management as an instrument to improve the Portuguese Air Force buildings and infrastructures’ energetic efficiency and to reduce the staff in charge of its maintenance, based on two study cases, QC 12 building in The Air Force Military and Technique Training Center and ECOTERMOLAB, which belongs to Instituto de Soldadura e Qualidade (Quality and Welding Institute). From the analysis, one can conclude that the functioning of the ECOTERMOLAB and QC12 buildings, with GTC control, represents an annual consumption of less 30% and 44% respectively and a 50% reduction in the human resources of the QC 12. From the economical viability, it was possible to get the figures of the Net Present Value and the Internal Rate of Return and a Period of Return on Investment of 11,5 years for ECOTERMOLAB and 10,7 years for QC 12. Finally, some recommendations to the Portuguese Air Force were made, aiming the improvement of the electrical energetic efficiency and a reduction in human resources.
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Mestrado em Ciências Empresariais
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I takt med att digitala medier har utvecklats under de senaste åren har köpresan för-ändrats till att kunder idag i ett mycket senare skede släpper in leverantörer i dialogen. Marketing Automation adresserar den problembilden och har växt fram som en brygga mellan sälj- och marknadsprocessen. Systemet ger möjlighet att effektivt och automatiserat utveckla leads (potentiell kund). Syftet med denna studie är att undersöka hur Marketing Automation påverkar sälj- och marknadsprocesserna. Vilka förutsättningar krävs för en implementation? Ökar lönsamheten? Vi har därför valt att i det teoretiska ramverket beskriva Marketing Automation och bland annat undersöka om ett införande av Marketing Automation medför att sälj- och marknadsorganisationerna slås samman till en organisatorisk enhet. I studien har vi dessutom kartlagt och beskrivit den moderna köpresan och det som ibland kallas intäktsorganisationen. Vi har funnit att Marketing Automation är relativt outforskat i en svensk kontext. För att utröna om teorin, som i stor utsträckning bygger på internationell litteratur och internationella undersökningar, går att överföra till en svensk kontext har vi valt att genomföra en kvalitativ studie i form av en fallstudie av leverantörer av produkter och tjänster inom området samt företag, med den gemensamma nämnaren att de re-presenterar ett kunskapsintensivt erbjudande och har implementerat lösningar för Marketing Automation. I vår analys finns en samsyn mellan leverantörer och kunder i förutsättningar för ett införande, men vi kan även se hur resultaten divergerar och pekar på implikationer, inte minst avseende måluppfyllnad och samverkan mellan sälj- och marknadsorgani-sationerna. Vår slutsats visar bland annat att Marketing Automation kan leda till uppfyllnad av mjuka värden i företaget men har inte bevisats leda till ökad lönsamhet per automatik. Vi ser lönsamhet och Return on Investment (ROI) som ett område som bör utforskas vidare.
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Este artículo describe la puesta en funcionamiento de una herramienta de información geográfica para la gestión y planificación de recursos hídricos de Cataluña desarrollada mediante plataformas OpenSource. Esta herramienta ha de permitir responder a sucesos extremos como la sequía, facilitando de manera intuitiva y rápida elementos de evaluación y toma de decisiones. Este Sistema de Información Geográfica (SIG) de gestión de los recursos hídricos se ha desarrollado para obtener resultados a medida del cliente. Su interfaz ágil y sencilla, su capacidad multiusuario, su alto rendimiento y escalabilidad y la ausencia de costes de licencia hacen que, con una inversión limitada, se obtenga una amortización muy rápida. Cabe destacar la automatización de procesos sistemáticos, geoprocesos y análisis multicriterio definidos por el cliente, que le permiten ahorrar tiempo y recursos, así como aumentar la productividad.Palabras clave: Sistema de Información Geográfica (SIG), acceso abierto, gestión, agua, automatizaciónAbstractThis article describes the implementation of a geographical information tool developed on an OpenSource platform for the management and planning of water resources in Catalonia. This Geographic Information System (GIS) is designed to deliver fast and intuitive evaluation and decision making criteria in response to extreme events, such as drought. Its strong customization, user friendliness, multiuser capability, performance and scalability, together with its license-free condition, allow for an extremely fast return on investment. The embedded automation of user-defined systemic processes, geo-processes and multi-criteria analyses provide significant time and resource savings and productivity Key Words: Geographic Information System (GIS), Open Source, water supply management, automation
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Investing in transport infrastructures such as roadways, airports and seaports has proven to improve a country's trade performance through reduction of transportation costs and providing access to production and market. This research investigates the diminishing return of infrastructure investment and also the rate of return of two types of infrastructure investment strategies on trade. An augmented gravity model is used with econometric analysis methods in this study. The results have shown that as roadway and airport densities increase, the marginal returns on trade decrease. Empirical evidence from the United States and China with all their trading partners from the past twenty years has also suggested existence of diminishing return of infrastructure investment on roadways and airports. Infrastructure investment strategy that focuses on increasing roadway and airport density experiences smaller diminishing return on trade. In contrast, seaport investment that focuses on port quality and efficiency generates higher return on trade. A trade benefiting infrastructure investment strategy that best utilizes financial resources must balance between quality and quantity based on a country's current level of infrastructure asset.
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In this dissertation, we investigate the effect of foreign capital participations in Brazilians companies’ performance. To carry out this analysis, we constructed two sets of model based on EBITDA margin and return on equity. Panel data analysis is used to examine the relationship between foreign capital ownership and Brazilian firms’ performance. We construct a cross-section time-series sample of companies listed on the BOVESPA index from 2006 to 2010. Empirical results led us to validate two hypotheses. First, foreign capital participations improve companies’ performance up to a certain level of participation. Then, joint controlled or strategic partnership between a Brazilian company and a foreign investor provide high operating performance.
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Process modelling – the design and use of graphical documentations of an organisation’s business processes – is a key method to document and use information about business processes in organisational projects. Still, despite current interest in process modelling, this area of study still faces essential challenges. One of the key unanswered questions concerns the impact of process modelling in organisational practice. Process modelling initiatives call for tangible results in the form of returns on the substantial investments that organisations undertake to achieve improved processes. This study explores the impact of process model use on end-users and its contribution to organisational success. We posit that the use of conceptual models creates impact in organisational process teams. We also report on a set of case studies in which we explore tentative evidence for the development of impact of process model use. The results of this work provide a better understanding of process modelling impact from information practices and also lead to insights into how organisations should conduct process modelling initiatives in order to achieve an optimum return on their investment.
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The purpose of this paper is to document and explain the allocation of takeover purchase price to identifiable intangible assets (IIAs), purchased goodwill, and/or target net tangible assets in an accounting environment unconstrained with respect to IIA accounting policy choice. Using a sample of Australian acquisitions during the unconstrained accounting environment from 1988 to 2004, we find the percentage allocation of purchase price to IIAs averaged 19.09%. The percentage allocation to IIAs is significantly positively related to return on assets and insignificantly related to leverage, contrary to opportunism. Efficiency suggests an explanation: profitable firms acquire and capitalise a higher percentage of IIAs in acquisitions. The target's investment opportunity set is significantly positively related to the percentage allocation to IIAs, consistent with information-signalling. The paper contributes to the accounting policy choice literature by showing how Australian firms make the one-off accounting policy choice in regards allocation of takeover purchase price (which is often a substantial dollar amount to) in an environment where accounting for IIAs was unconstrained.