Standardisation of the Selling Process in Franchising : A Take on Sales Funnel Management

This paper addresses the two opposing extremes of standardisation in franchising and the dynamics of sales in search of a juncture point in order to reduce franchisees’ uncertainties in sales and improve sales performance. A conceptual framework is developed based on both theory and practice in order to investigate the sales process of a specific franchise network. The research is conducted over a period of six weeks in form of a customised sales report considering the sales funnel concept and performance indicators along the sales process. The received quantitative data is analysed through descriptive statistics and logistic regressions in respect to what variations in the sales process can be discovered and what practices yield higher performance. The results indicate an advantage of a prioritisation guideline regarding the activities and choices to make as a salesperson over strict standardisation. Defining the sales funnel plus engaging in the process of monitoring sales in itself has proven to be a way of reducing uncertainty as the franchisor and franchisees alike inherently gain a greater understanding of the process. The extended knowledge gained from this research allowed for both practical as well as theoretical implications and expands the knowledge on standardisation of sales and the appropriateness of the sales funnel and its management for dealing with the dilemma between standardisation and flexibility of sales in franchising contexts.

Qualidade de vida no trabalho: o caso de enfermeiros dos Hospitais Públicos Walfredo Gurgel e Santa Catarina

The theoretical foundation of this study addresses the construct Quality of Worklife involving pro-active reading organizations in face to social developments of the working class, which is a challenge to the people s management. In this sense, as a contribution to the studies of quality of worklife (QOWL), this study addresses the quality of lifework of nurses at Walfredo Gurgel and Santa Catarina public hospitals. The goal is to make a diagnosis about the quality of lifework of these employees taking as a basis dimensions and performance indicators shown in the model by Fernandes (1996). The research is characterized by field, in a descriptive way. This survey comprised 75 nurses, with 49 by Walfredo Gurgel hospital and 26 by Santa Catarina one. The data collection was carried out through structured questionnaire. The questions were processed in the software Statistic 6.0, with factor analysis and multiple regressions, after the systematization of data. As a result, the most nurses in hospitals are dissatisfied with the quality of lifework, with the highest incidence in Santa Catarina hospital. The variable occupational health assessment was more negative in the hospital Santa Catarina one, whereas in Walfredo Gurgel, was family assistance. The variable guarantee of employment was more positive assessment in two hospitals without, though, implying in high importance on QOWL of nurses. The factor structure and decision showed greater sensitivity to explain the QOWL of nurses, joining 17 variables from 40 of the model. The factor working conditions, joining 6 variables, showed the second highest sensitivity. The compensation factor, gathering 5 variables, showed the third highest sensitivity while image and health factors showed minor importance

Balanceamento de linhas de montagem e aplicação de ferramentas Lean no contexto da Polisport

Cada vez mais, nos dias que correm, está presente em todas as organizações a metodologia lean, que assenta numa base de melhoria contínua, de forma a responder às necessidades do mercado e à satisfação do cliente, tendo como principal finalidade a criação de valor para o produto e a eliminação de desperdícios inerente aos processos de produção do mesmo. Um elemento essencial na gestão de qualquer organização com ênfase nos resultados é o uso de indicadores de desempenho no processo de tomada de decisão. Este projeto teve como objetivo principal a identificação e eliminação de desperdícios, melhorando os processos de montagem, através do estudo dos tempos de ciclo dos centros de trabalhos/produtos mais críticos, procedendo a um balanceamento adequado e posterior simulação dos resultados através do software Arena. Posteriormente foram analisados os resultados assim como o impacto que essas mudanças causaram na empresa, com base na implementação de ferramentas de melhoria, nomeadamente ferramentas lean. Essas mudanças tiveram um impacto positivo na produção final das cadeiras e dos porta-bebés, no que diz respeito à diminuição de filas de espera entre postos, diminuição dos tempos de processamento e aumento da produção para alguns dos modelos em estudo.

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

Gestão de desempenho numa rede celular

A realização desta dissertação tem como principal objetivo a análise de indicadores chave de desempenho numa rede celular de terceira geração - Universal Mobile Telecommunication System (UMTS), bem como a aplicação de técnicas matemáticas de previsão como apoio ao respetivo planeamento e otimização. Para o efeito, foi inicialmente efetuado um estudo sobre a evolução das comunicações de uma forma generalista, até às redes de nova geração, abordando individualmente, as de voz, as de dados e as comunicações móveis, assim como, uma breve descrição das organizações envolvidas nestas mudanças. No seguimento do estudo inicial, dando enfoque à tecnologia UMTS, foram expostas as suas características, a sua estrutura e arquitetura. Foram ainda elaboradas, duas comparações, com base em diferentes parâmetros, uma com a tecnologia da geração anterior e outra, com a de última geração. Com base nos conhecimentos adquiridos em diferentes pesquisas, foram estudados, os indicadores chave de desempenho (KPIs), as técnicas de planeamento e otimização, apresentando propostas de prevenção e soluções para problemas existentes na rede.

Use of business analysis in beef businesses to direct management practice change for climate adaptation outcomes

Beef businesses in northern Australia are facing increased pressure to be productive and profitable with challenges such as climate variability and poor financial performance over the past decade. Declining terms of trade, limited recent gains in on-farm productivity, low profit margins under current management systems and current climatic conditions will leave little capacity for businesses to absorb climate change-induced losses. In order to generate a whole-of-business focus towards management change, the Climate Clever Beef project in the Maranoa-Balonne region of Queensland trialled the use of business analysis with beef producers to improve financial literacy, provide a greater understanding of current business performance and initiate changes to current management practices. Demonstration properties were engaged and a systematic approach was used to assess current business performance, evaluate impacts of management changes on the business and to trial practices and promote successful outcomes to the wider industry. Focus was concentrated on improving financial literacy skills, understanding the business’ key performance indicators and modifying practices to improve both business productivity and profitability. To best achieve the desired outcomes, several extension models were employed: the ‘group facilitation/empowerment model’, the ‘individual consultant/mentor model’ and the ‘technology development model’. Providing producers with a whole-of-business approach and using business analysis in conjunction with on-farm trials and various extension methods proved to be a successful way to encourage producers in the region to adopt new practices into their business, in the areas of greatest impact. The areas targeted for development within businesses generally led to improvements in animal performance and grazing land management further improving the prospects for climate resilience.

Qualidade de vida no trabalho: o caso de enfermeiros dos Hospitais Públicos Walfredo Gurgel e Santa Catarina

The theoretical foundation of this study addresses the construct Quality of Worklife involving pro-active reading organizations in face to social developments of the working class, which is a challenge to the people s management. In this sense, as a contribution to the studies of quality of worklife (QOWL), this study addresses the quality of lifework of nurses at Walfredo Gurgel and Santa Catarina public hospitals. The goal is to make a diagnosis about the quality of lifework of these employees taking as a basis dimensions and performance indicators shown in the model by Fernandes (1996). The research is characterized by field, in a descriptive way. This survey comprised 75 nurses, with 49 by Walfredo Gurgel hospital and 26 by Santa Catarina one. The data collection was carried out through structured questionnaire. The questions were processed in the software Statistic 6.0, with factor analysis and multiple regressions, after the systematization of data. As a result, the most nurses in hospitals are dissatisfied with the quality of lifework, with the highest incidence in Santa Catarina hospital. The variable occupational health assessment was more negative in the hospital Santa Catarina one, whereas in Walfredo Gurgel, was family assistance. The variable guarantee of employment was more positive assessment in two hospitals without, though, implying in high importance on QOWL of nurses. The factor structure and decision showed greater sensitivity to explain the QOWL of nurses, joining 17 variables from 40 of the model. The factor working conditions, joining 6 variables, showed the second highest sensitivity. The compensation factor, gathering 5 variables, showed the third highest sensitivity while image and health factors showed minor importance

How to optimize operational shipping processes of non-production materials? The Volkswagen Autoeuropa case study

Field lab: Entrepreneurial and innovative ventures

Healthcare Network Modeling and Analysis

Part 20: Health and Care Networks

A Risk Analysis Method to Support Virtual Organization Partners’ Selection

Part 17: Risk Analysis

The Predation of Artemia Nauplii by the Larvae of the Amazon River Prawn, Macrobrachium amazonicum (Heller, 1862), is Affected by Prey Density, Time of Day, and Ontogenetic Development

The present study analyzed the effects of prey density, the time of day, and ontogenetic development on the predation of Artemia nauplii by the larvae of the Amazon river prawn, Macrobrachium amazonicum, as well as possible synergy among these factors. Larvae were raised in 120-L tanks with biological filter systems, and fed on recently hatched Artemia nauplii, using two feeding management protocols: (a) fed once per day at 2000 h (high density HD) and (b) half of the ration provided at 2000 h, complemented at 0800 h the following day by a replacement of the nauplii consumed up to a maximum of the full ration (low density with replacement LDWR). Each treatment consisted of six replicates. The consumption of nauplii was estimated prior to the feeding times. Consumption varied according to time of day, ontogenetic development, and feeding protocol. The larvae ingested more nauplii during the daytime at most developmental stages. Ingestion rates were similar during the day under both treatments, but at night the higher density of prey in the HD treatment caused a higher encounter rate and increased ingestion of nauplii by the larvae. Among the performance indicators only survival was greater in HD in comparison with LDWR; productivity and dry weight were similar. The results indicate a circadian trophic rhythm in M. amazonicum, with the encounter rate being an important mechanism for the capture of prey during the night. A second mechanism probably the visual system aids the perception of prey during the daytime. Based on these results, we suggest that feeding captive Amazon river prawn larvae only once a day would be appropriate and economically beneficial. Further work is necessary to determine the most effective time that this single feed should be applied.

Avaliação do desempenho segundo a metodologia do balanced scorecard: aplicação à gestão hospitalar no Algarve

Dissertação de mest. em Gestão Empresarial, Faculdade de Economia, Univ. do Algarve, 2004

Comunidades energéticas sustentáveis: estudo de Implementação de uma comunidade eólica no Algarve

Tese de Doutoramento, Gestão da Inovação e do Território, Faculdade de Economia, Universidade do Algarve, 2016

Lições Aprendidas (Lessons Learned) no Exército Português

As Lições Aprendidas em contexto militar permite reduzir o risco operacional e, simultaneamente, aumentar o grau de sucesso das operações. Desde a década de cinquenta, o Exército português demostrou querer aprender com a experiência, nomeadamente com os Franceses na Argélia e Indochina e com os Ingleses no Quénia e Malásia. Na década de sessenta e início dos anos setenta, durante a denominada Guerra de África, acentuou-se esta necessidade. O Exército Português, desde 2012, dispõe de uma capacidade de Lições Aprendidas, constituída por um processo, estrutura e ferramentas, que tem como principal objetivo, precisamente, facilitar o desiderato de se tornar uma organização aprendente. Neste sentido, é pertinente estudar e comparar estes dois sistema, para melhor perceber o fenómeno no passado e evidenciar a capacidade de hoje em dia. Para isso é necessário descreve-los segundo certos parâmetros ou indicadores. Estes indicadores estão evidentes no modelo criado pela Organização Tratado Atlântico Norte para uma capacidade de Lições Aprendidas. Na Investigação foi utilizado uma abordagem Dedutiva, como procedimentos podemos já depreender que foram utilizados o Histórico e Comparativo, as técnicas de recolha de dados foram as Entrevistas e Análise Documental. O estudo proporcionou a materialização do processo, a perceção da estrutura dedicada, das ferramentas, a influência da mentalidade, liderança, e difusão de informação feitas na guerra de África. Na atualidade, muitos dos indicadores de análise estão descritos em diretivas e doutrina de referência, no entanto é pertinente perceber como é que funcionam e criam melhorias hoje em dia. Conclui-se que o modelo criado pela Organização Tratado Atlântico Norte, que valida uma capacidade de Lições Aprendidas nas organizações militares é intemporal, pois depreende-se, que a lógica que a sustenta em tudo se aplica à guerra de África Portuguesa e à atualidade, o que demostra que esta capacidade é fundamental para tornar o Exército Português mais eficaz e eficiente nas suas atividades e missões futuras.