993 resultados para Holding companies.


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This paper aims to elucidate practitioners' understanding and implementation of Lean in Product Development (LPD). We report on a workshop held in the UK during 2012. Managers and engineers from four organizations discussed their understanding of LPD and their ideas and practice regarding management and assessment of value and waste. The study resulted in a set of insights into current practice and lean thinking from the industry perspective. Building on this, the paper introduces a balanced value and waste model that can be used by practitioners as a checklist to identify issues that need to be considered when applying LPD. The main results indicate that organizations tend to focus on waste elimination rather than value enhancement in LPD. Moreover, the lean metrics that were discussed by the workshop participants do not link the strategic level with the operational one, and poorly reflect the value and waste generated in the process. Future directions for research are explored, and include the importance of a balanced approach considering both value and waste when applying LPD, and the need to link lean metrics with value and waste levels.

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Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para a obtenção do grau de Mestre em Ciências da Comunicação, ramo de Marketing e Publicidade

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A review of the impact of international institutions and multinational companies on municipal services worldwide, and of campaigns for alternatives.

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This paper illustrates the key service issues within two UK manufacturing companies,which belong to two different industrial domains, and highlights the main points of difference. It draws also on the literature of Product-Service Systems regarding their definition, types, benefits and difficulties in their implementation

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The paper explores differences as well as commonalities in corporate risk management practices and risk exposures in the large non-financial Slovenian and Croatian companies. Comparative analysis of survey results have revealed that the majority of analysed companies in both Croatia and Slovenia are using some form of risk management to manage interest-rate, foreign exchange, or commodity price risk. Regarding the intensity of influence of financial risks on the performance of the analysed companies, the results have shown that the price risk has the highest influence among the Slovenian as well as the Croatian companies. Croatian companies are more affected by currency risk than the Slovenian companies, while the interest-rate risk has been ranged as less important in comparison with commodity price and currency risks. The survey’s results have clearly indicated that Croatian and Slovenian non-financial companies manage financial risks primarily with simple risk management instruments such as natural hedging. In the case of derivatives use, forwards and swaps are by far the most important instruments in both countries, but futures as representatives of standardised derivatives and structured derivatives are more important in the Slovenian than in the Croatian companies.

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This paper examines the ownership, employment and finances of the major waste companies in Europe, and recent developments in ownership.

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The purpose of this paper is to document the prevalent ownership concentration, structure and control in the top 100 companies listed on the Istanbul Stock Exchange. The results are discussed in the context of emerging corporate governance trends in Turkey. Where appropriate, comparisons with other countries are provided. The results of the study indicate that ownership of Turkish companies is highly concentrated, families being the dominant shareholders. The separation of ownership and control among Turkish companies is mainly achieved through pyramidal ownership structures and the presence of big business groups. However, the cash flow and voting rights in Turkish companies are relatively more aligned compared to other family–ownership–dominated insider–system countries.

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This paper provides a quantitative and qualitative analysis of the profile of the entrepreneur who decides to start business through a labor society in the context of the Autonomous Community of Andalucia. Thus, first the Social Economy is presented as an important alternative to creating and promoting employment, which seeks to combine economic and social objectives in the development of activities. Subsequently, focusing on labor companies, updated its importance in the regional economy for later data and through the analysis of two samples are available, set the attributes or most significant characteristics of these entrepreneurs.

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We develop and apply a valuation methodology to calculate the cost of sustainability capital, and, eventually, sustainable value creation of companies. Sustainable development posits that decisions must take into account all forms of capital rather than just economic capital. We develop a methodology that allows calculation of the costs that are associated with the use of different forms of capital. Our methodology borrows the idea from financial economics that the return on capital has to cover the cost of capital. Capital costs are determined as opportunity costs, that is, the forgone returns that would have been created by alternative investments. We apply and extend the logic of opportunity costs to the valuation not only of economic capital but also of other forms of capital. This allows (a) integrated analysis of use of different forms of capital based on a value-based aggregation of different forms of capital, (b) determination of the opportunity cost of a bundle of different forms of capital used in a company, called cost of sustainability capital, (c) calculation of sustainability efficiency of companies, and (d) calculation of sustainable value creation, that is, the value above the cost of sustainability capital. By expanding the well-established logic of the valuation of economic capital in financial markets to cover other forms of capital, we provide a methodology that allows determination of the most efficient allocation of sustainability capital for sustainable value creation in companies. We demonstrate the practicability of the methodology by the valuation of the sustainability performance of British Petroleum (BP).