894 resultados para Measuring intangible assets


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Each year, organizations in Australian mining industry (asset intensive industry) spend substantial amount of capital (A$86 billion in 2009-10) (Statistics, 2011) in acquiring engineering assets. Engineering assets are put to use in operations to generate value. Different functions (departments) of an organization have different expectations and requirements from each of the engineering asset e.g. return on investment, reliability, efficiency, maintainability, low cost of running the asset, low or nil environmental impact and easy of disposal, potential salvage value etc. Assets are acquired from suppliers or built by service providers and or internally. The process of acquiring assets is supported by procurement function. One of the most costly mistakes that organizations can make is acquiring the inappropriate or non-conforming assets that do not fit the purpose. The root cause of acquiring non confirming assets belongs to incorrect acquisition decision and the process of making decisions. It is very important that an asset acquisition decision is based on inputs and multi-criteria of each function within the organization which has direct or indirect impact on the acquisition, utilization, maintenance and disposal of the asset. Literature review shows that currently there is no comprehensive process framework and tool available to evaluate the inclusiveness and breadth of asset acquisition decisions that are taken in the Mining Organizations. This thesis discusses various such criteria and inputs that need to be considered and evaluated from various functions within the organization while making the asset acquisition decision. Criteria from functions such as finance, production, maintenance, logistics, procurement, asset management, environment health and safety, material management, training and development etc. need to be considered to make an effective and coherent asset acquisition decision. The thesis also discusses a tool that is developed to be used in the multi-criteria and cross functional acquisition decision making. The development of multi-criteria and cross functional inputs based decision framework and tool which utilizes that framework to formulate cross functional and integrated asset acquisition decisions are the contribution of this research.

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The expansion of city-regions, the increase in the standard of living and changing lifestyles have collectively led to an increase in housing demand. New residential areas are encroaching onto the city fringes including suburban and green field areas. Large and small developers are actively building houses ranging from a few blocks to master-planned style projects. These residential developments, particularly in major urban areas, represent a large portion of urban land use in Malaysia, and, thus, have become a major contributor to overall urban sustainability. There are three main types that comprise the mainstream, and form integral parts to contemporary urban residential developments, namely, subdivision developments, piecemeal developments, and master-planned developments. Many new master-planned developments market themselves as environmentally friendly, and provide layouts that encompass sustainable design and development. To date, however, there have been limited studies conducted to examine such claims or to ascertain which of these three residential development layouts is more sustainable. To fill this gap, this research was undertaken to develop a framework for assessing the level of sustainability of residential developments, focusing on their layouts at the neighbourhood level. The development of this framework adopted a mixed method research strategy and embedded research design to achieve the study aim and objectives. Data were collected from two main sources, where quantitative data were gathered from a three-round Delphi survey and spatial data from a layout plan. Sample respondents for surveys were selected from among experts in the field of the built environment, both from Malaysia and internationally. As for spatial data, three case studies – master-planned, piecemeal and subdivision developments representing different types of neighbourhood developments in Malaysia have been selected. Prior to application on the case studies, the appropriate framework was subjected to validation to ascertain its robustness for application in Malaysia. Following the application of the framework on the three case studies the results revealed that master-planned development scored a better level of sustainability compared to piecemeal and subdivision developments. The results generated from this framework are expected to provide evidence to the policy makers and development agencies as well as provide an awareness of the level of sustainability and the necessary collective efforts required for developing sustainable neighbourhoods. Continuous assessment can facilitate a comparison of sustainability over time for neighbourhoods as a means to monitor changes in the level of sustainability. In addition, the framework is able to identify any particular indicator (issue) that causes a significant impact on sustainability.

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The aim of this study was to identify what outcome measures or quality indicators are being used to evaluate advanced and new roles in nine allied health professions and whether the measures are evaluating outcomes of interest to the patient, the clinician, or the healthcare provider. A systematic search strategy was used. Medical and allied health databases were searched and relevant articles extracted. Relevant studies with at least 1 outcome measure were evaluated. A total of 106 articles were identified that described advanced roles, however, only 23 of these described an outcome measure in sufficient detail to be included for review. The majority of the reported measures fit into the economic and process categories. The most reported outcome related to patients was satisfaction surveys. Measures of patient health outcomes were infrequently reported. It is unclear from the studies evaluated whether new models of allied healthcare can be shown to be as safe and effective as traditional care for a given procedure. Outcome measures chosen to evaluate these services often reflect organizational need and not patient outcomes. Organizations need to ensure that high-quality performance measures are chosen to evaluate the success of new health service innovations. There needs to be a move away from in-house type surveys that add little or no valid evidence as to the effect of a new innovation. More importance needs to be placed on patient outcomes as a measure of the quality of allied health interventions.

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The Multidimensional Loss Scale: Initial Development and Psychometric Evaluation The Multidimensional Loss Scale (MLS) represents the first instrument designed specifically to measure loss in refugee populations. Researchers developed initial items of the Multidimensional Loss Scale to assess Experience of Loss Events and Loss Distress in a culturally sensitive manner across multiple domains (social, material, intra-personal and cultural). A sample of 70 recently settled Burmese adult refugees completed a battery of questionnaires, including new scale items. Analyses explored the scale’s factor structure, internal consistency, convergent validity and divergent validity. Principal Axis Factoring supported a five-factor model: Loss of Symbolic Self, Loss of Interdependence, Loss of Home, Interpersonal Loss, and Loss of Intrapersonal Integrity. Chronbach’s Alphas indicated satisfactory internal consistency for Experience of Loss Events (.85) and Loss Distress (.92). Convergent and divergent validity of Loss Distress were supported by moderate correlations with interpersonal grief and trauma symptoms and weak correlations with depression and anxiety. The new scale was well received by people from refugee backgrounds and shows promise for application in future research and practice

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This paper presents an input-orientated data envelopment analysis (DEA) framework which allows the measurement and decomposition of economic, environmental and ecological efficiency levels in agricultural production across different countries. Economic, environmental and ecological optimisations search for optimal input combinations that minimise total costs, total amount of nutrients, and total amount of cumulative exergy contained in inputs respectively. The application of the framework to an agricultural dataset of 30 OECD countries revealed that (i) there was significant scope to make their agricultural production systemsmore environmentally and ecologically sustainable; (ii) the improvement in the environmental and ecological sustainability could be achieved by being more technically efficient and, even more significantly, by changing the input combinations; (iii) the rankings of sustainability varied significantly across OECD countries within frontier-based environmental and ecological efficiency measures and between frontier-based measures and indicators.

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Nutrients balance such as nitrogen and phosphorus balance are increasingly used as an indicator of the environmental performance of agricultural sector in international and global context. However there still is a lack of harmony in the use of methods for estimating the nutrients balance among countries. This is because of the disagreement regarding the accuracy and uncertainty of different accounting methods. The lack of harmony in the methods used in different countries further increases the uncertainty in the context of the international comparisons. This paper provides a new framework for nutrients balance calculation using the farm-gate accounting method. The calculation under this new framework takes advantage of availability of data from FAO and other reliable national and international sources. Due to this, the proposed framework is highly adaptable in many countries, making the global comparison feasible. The paper also proposes three criteria including adaptability, accuracy and interpretability to assess the appropriateness of nutrients accounting method. Based on these criteria, the paper provides a comprehensive comparison of the farm-gate and soil-surface methods in accounting country-level nutrients balance of agricultural production. The paper identifies some shortcomings of the soil-surface balance and shows that the farm-gate method has a greater potential of providing a more accurate and meaningful estimation of national nutrients balance.

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Civil infrastructure plays a key role in supporting and improving current way of life. However, the assets can have a large impact on the region around them, which are both positive (usually for the purpose they are built) and negative (consequences and unintended effects). There is an increasing trend for society to place an importance on the role of sustainability to ensure that there is a world suitable for future generations. In order to ensure that the world for future generations is in the best possible condition it is increasingly important to look at integrating sustainability outcomes into the way industry operates, including the infrastructure industry. It is therefore important to undertake sustainability assessment of civil infrastructure projects. By having organisations take on sustainability assessments of civil infrastructure assets both during construction and in operation, the industry can assist to drive outcomes and results that will benefit society and future generations and make their own operations more efficient.

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Given the increasing investments being made in brand development by destination marketing organisations (DMO) since the 1990s, including rebranding and repositioning, more research is needed to enhance understanding of how to effectively monitor destination brand performance over time. This paper reports the results of a study of brand performance of a competitive set of destinations, in their most important market, between 2003 and 2012. Brand performance was measured from the perspective of consumer perceptions, based on the concept of consumer-based brand equity (CBBE). A structured questionnaire was administered to different samples in 2003, 2007 and 2012. The results indicated minimal changes in perceptions of the five destinations over the 10 year period. Due to the commonality of challenges faced by DMOs worldwide, it is suggested the CBBE hierarchy provides destination marketers with a practical tool for evaluating brand performance over time; in terms of measures of effectiveness of past marketing communications, as well as indicators of future performance. In addition, and importantly, CBBE also provides transparent accountability measures for stakeholders. While the topic of destination image has been one of the most popular in the tourism literature, there has been a paucity of research published in relation to the temporal aspect of consumer perceptions. This is a rare investigation into the measurement of perceptions of destinations over a 10 year period.

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Carbon taxation governance is becoming increasingly popular, further evolving the polluter pays concept already well established in the built environment as a mechanism to controlling and licensing waste generation. This paper presents an explanation of property asset ‘regeneration reuse’ principles following deconstruction, which reduce waste generation associated with the process of demolition, construction and operation. An analysis is made of strategies in Australia and the United Kingdom, comparing jurisdiction targets pertaining to construction and demolition waste that encourage ‘regeneration reuse’. From examination of applicable Australian and United Kingdom legislation, strategic, fiscal and policy that influence on the 'regeneration reuse' of property assets, an evaluation to the variety of issues relevant to waste and resource management practices is reached. The paper concludes that a systematic evaluation framework to selecting building components and structures suitable for reuse after deconstruction must be considered in legislation.

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Measuring wellness among adolescents is an emerging trend among professionals and researchers endeavouring to influence youth as they establish lifestyle patterns in this critical period of life. This discussion highlights instruments used to measure wellness among adolescents, and considers the empirical data supporting their validity and reliability amongst adolescents. In summary, Adolescent wellness is an important indicator of future health and lifestyle habits. There are a number of tools available to measure wellness, each with its own focus, depending on the definition or model from which it was developed. This may cause debate regarding the appropriateness of some instruments for evaluating wellness. The majority of wellness evaluation approaches reported among adolescents have less than ideal validation. A ‘gold standard’ definition could lead to the standardisation of a theoretical model against which wellness instruments could be validated. The absence of peer reviewed studies reporting psychometric testing for wellness evaluation instruments among adolescents is concerning given their growing popularity and highlights a priority area for future research in this field.

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The player experience is at the core of videogame play. Understanding the facets of player experience presents many research challenges, as the phenomenon sits at the intersection of psychology, design, human-computer interaction, sociology, and physiology. This workshop brings together an interdisciplinary group of researchers to systematically and rigorously analyse all aspects of the player experience. Methods and tools for conceptualising, operationalising and measuring the player experience form the core of this research. Our aim is to take a holistic approach to identifying, adapting and extending theories and models of the player experience, to understand how these theories and models interact, overlap and differ, and to construct a unified vision for future research.

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This note examines the productive efficiency of 62 starting guards during the 2011/12 National Basketball Association (NBA) season. This period coincides with the phenomenal and largely unanticipated performance of New York Knicks’ starting point guard Jeremy Lin and the attendant public and media hype known as Linsanity. We employ a data envelopment analysis (DEA) approach that includes allowance for an undesirable output, here turnovers per game, with the desirable outputs of points, rebounds, assists, steals and blocks per game and an input of minutes per game. The results indicate that depending upon the specification, between 29% and 42% of NBA guards are fully efficient, including Jeremy Lin, with a mean inefficiency of 3.7% and 19.2%. However, while Jeremy Lin is technically efficient, he seldom serves as a benchmark for inefficient players, at least when compared with established players such as Chris Paul and Dwayne Wade. This suggests the uniqueness of Jeremy Lin's productive solution and may explain why his unique style of play, encompassing individual brilliance, unselfish play and team leadership, is of such broad public appeal.

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