Efeito direto e interativo do período de avaliação sobre a orientação temporal dos gestores

O objetivo neste estudo é investigar o efeito direto e interativo do período de avaliação sobre a orientação temporal dos gestores (OTG), isto é, o horizonte de tempo entre o momento de alocação de recursos e o momento do impacto financeiro dessa alocação. Tendo por base a literatura contábil e econômica, são examinadas as seguintes hipóteses: um período de avaliação mais de longo prazo afeta positivamente a OTG e o efeito positivo de um período de avaliação mais de longo prazo sobre a OTG é maior no caso de maior importância atribuída a medidas não financeiras do que a medidas financeiras de desempenho. Aplica-se a técnica estatística de mínimos quadrados parciais (PLS) para testar as hipóteses deste estudo, sendo os dados coletados por meio de um levantamento realizado junto a 66 gestores de nível intermediário que atuam em 11 empresas. Os resultados sugerem que o período de avaliação não possui efeitos diretos sobre a OTG; no entanto, quando considerada sua interação com a medida de desempenho, os resultados indicam que o efeito do período de avaliação sobre a OTG depende da importância relativa de medidas financeiras versus não financeiras. A principal implicação desses resultados é que o uso de um período de avaliação de longo prazo em combinação com um peso maior atribuído a medidas não financeiras de desempenho não afeta positivamente a OTG; ao contrário, esse efeito positivo sobre a OTG está presente quando um período de avaliação de curto prazo está associado a menor importância de medidas não financeiras de desempenho.

Identity, incentives and the value of information

We examine the impact of identity preferences on the interrelation between incentives and performance measurement. In our model, a manager identifies with an organization and loses utility to the extent that his actions conflict with effort-standards issued by the principal. Contrary to prior arguments in the literature, we find conditions under which a manager who identifies strongly with the organization receives stronger incentives and faces more performance evaluation reports than a manager who does not identify with the organization. Our theory predicts that managers who experience events that boost their identification with the firm can decrease their effort in short-term value creation. We also find that firms are more likely to employ less precise but more congruent performance measures, such as stock prices, when contracting with managers who identify little with the organization. In contrast, they use more precise but less congruent measures, such as accounting earnings, when contracting with managers who identify strongly with the firm.

Organizational Assessment: An Academic Library Case Study

In this academic library case study, the concept of a multidimensional approach to organizational assessment focuses on one of Kaplan and Norton’s four Balanced Scorecard dimensions, “Learning and Growth”, as its measurement target.

Process evaluation of the Texas occupational safety & health surveillance system

Introduction: The Texas Occupational Safety & Health Surveillance System (TOSHSS) was created to collect, analyze and interpret occupational injury and illness data in order to decrease the impact of occupational injuries within the state of Texas. This process evaluation was performed midway through the 4-year grant to assess the efficiency and effectiveness of the surveillance system’s planning and implementation activities1. ^ Methods: Two evaluation guidelines published by the Centers for Disease Control and Prevention (CDC) were used as the theoretical models for this process evaluation. The Framework for Program Evaluation in Public Health was used to examine the planning and design of TOSHSS using logic models. The Framework for Evaluating Public Health Surveillance Systems was used to examine the implementation of approximately 60 surveillance activities, including uses of the data obtained from the surveillance system. ^ Results/Discussion: TOSHSS planning activities omitted the creation of a scientific advisory committee and specific activities designed to maintain contacts with stakeholders; and proposed activities should be reassessed and aligned with ongoing performance measurement criteria, including the role of collaborators in helping the surveillance system achieve each proposed activity. TOSHSS implementation activities are substantially meeting expectations and received an overall score of 61% for all activities being performed. TOSHSS is considered a surveillance system that is simple, flexible, acceptable, fairly stable, timely, moderately useful, with good data quality and a PVP of 86%. ^ Conclusions: Through the third year of TOSHSS implementation, the surveillance system is has made a considerable contribution to the collection of occupational injury and illness information within the state of Texas. Implementation of the nine recommendations provided under this process evaluation is expected to increase the overall usefulness of the surveillance system and assist TDSHS in reducing occupational fatalities, injuries, and diseases within the state of Texas. ^ 1 Disclaimer: The Texas Occupational Safety and Health Surveillance System is supported by Grant/Cooperative Agreement Number (U60 OH008473-01A1). The content of the current evaluation are solely the responsibility of the authors and do not necessarily represent the official views of the Centers for Disease Control and Prevention, National Institute for Occupational Safety and Health.^

Arquitectura de información para medicion de rendimiento en entornos e-manufacturing

La implantación de las tecnologías Internet ha permitido la extensión del uso de estrategias e-manufacturing y el desarrollo de herramientas para la recopilación, transformación y sincronización de datos de fabricación vía web. En este ámbito, un área de potencial desarrollo es la extensión del virtual manufacturing a los procesos de Performance Management (PM), área crítica para la toma de decisiones y ejecución de acciones de mejora en fabricación. Este trabajo doctoral propone un Arquitectura de Información para el desarrollo de herramientas virtuales en el ámbito PM. Su aplicación permite asegurar la interoperabilidad necesaria en los procesos de tratamiento de información de toma de decisión. Está formado por tres sub-sistemas: un modelo conceptual, un modelo de objetos y un marco Web compuesto de una plataforma de información y una arquitectura de servicios Web (WS). El modelo conceptual y el modelo de objetos se basa en el desarrollo de toda la información que se necesita para definir y obtener los diferentes indicadores de medida que requieren los procesos PM. La plataforma de información hace uso de las tecnologías XML y B2MML para estructurar un nuevo conjunto de esquemas de mensajes de intercambio de medición de rendimiento (PMXML). Esta plataforma de información se complementa con una arquitectura de servicios web que hace uso de estos esquemas para integrar los procesos de codificación, decodificación, traducción y evaluación de los performance key indicators (KPI). Estos servicios realizan todas las transacciones que permiten transformar los datos origen en información inteligente usable en los procesos de toma de decisión. Un caso práctico de intercambio de datos en procesos de medición del área de mantenimiento de equipos es mostrado para verificar la utilidad de la arquitectura. ABSTRAC The implementation of Internet technologies has led to e-Manufacturing technologies becoming more widely used and to the development of tools for compiling, transforming and synchronizing manufacturing data through the Web. In this context, a potential area for development is the extension of virtual manufacturing to Performance Measurement (PM) processes, a critical area for decision-making and implementing improvement actions in manufacturing. This thesis proposes a Information Architecture to integrate decision support systems in e-manufacturing. Specifically, the proposed architecture offers a homogeneous PM information exchange model that can be applied trough decision support in emanufacturing environment. Its application improves the necessary interoperability in decision-making data processing tasks. It comprises three sub-systems: a data model, a object model and Web Framework which is composed by a PM information platform and PM-Web services architecture. . The data model and the object model are based on developing all the information required to define and acquire the different indicators required by PM processes. The PM information platform uses XML and B2MML technologies to structure a new set of performance measurement exchange message schemas (PM-XML). This PM information platform is complemented by a PM-Web Services architecture that uses these schemas to integrate the coding, decoding, translation and assessment processes of the key performance indicators (KPIs). These services perform all the transactions that enable the source data to be transformed into smart data that can be used in the decision-making processes. A practical example of data exchange for measurement processes in the area of equipment maintenance is shown to demonstrate the utility of the architecture.

Diagnostic motor vehicle inspection demonstration projects, program engineering support. Volume 9 - appendix H: vehicle designs that facilitate or hinder inspection and repair and interchangeability and interface capability of test equipment and vehicles. Final report.

National Highway Traffic Safety Administration, Washington, D.C.

Nuclear cross sections for technology : proceedings of the International Conference on Nuclear Cross Sections for Technology, held at the University of Tennessee, Knoxville, TN, October 22-26, 1979 /

Item 247.

Data rich and information poor : a report to the Chief of the Natural Resources Conservation Service /

"November 1995."

Biology, ecology, and management of deer in the Chicago metropolitan area, 1 July 1983 - 30 June 1984 /

"Section of Wildlife Research."

Using clinical indicators in a quality improvement programme targeting cardiac care

Rationale. The Brisbane Cardiac Consortium, a quality improvement collaboration of clinicians from three hospitals and five divisions of general practice, developed and reported clinical indicators as measures of the quality of care received by patients with acute coronary syndromes or congestive heart failure. Development of indicators. An expert panel derived indicators that measured gaps between evidence and practice. Data collected from hospital records and general practice heart-check forms were used to calculate process and outcome indicators for each condition. Our indicators were reliable (kappa scores 0.7-1.0) and widely accepted by clinicians as having face validity. Independent review of indicator-failed, in-hospital cases revealed that, for 27 of 28 process indicators, clinically legitimate reasons for withholding specific interventions were found in

Process improvement within a HR division at a UK police force

A structured approach to process improvement is described in the context of the human resources division of a UK police force. The approach combines a number of established techniques of process improvement such as the balanced scorecard and process mapping with a scoring system developed to prioritise processes for improvement. The methodology described presents one way of ensuring the correct processes are identified and redesigned at an operational level in such a way as to support the organisation's strategic aims. In addition, a performance measurement system is utilised to attempt to ensure that the changes implemented do actually achieve the desired effect over time. The case demonstrates the need to choose and in some cases develop in-house tools and techniques dependent on the context of the process improvement effort.

Intelligence agents (knowledge management)

Reports some insights into knowledge management (KM) derived from UK one-day workshops with six businesses, three non-profits and one public sector organization. Lists the four questions posed to participants and discusses the themes which emerged, e.g. the need for a KM strategy to make raw information more useable, KM performance measurement etc. Stresses the need for commitment from a top-level champion and a wide range of employees to make this work and identifies three types of solutions for improving KM strategy: technological (e.g. databases and intranets), people (e.g. motivation, retention, training and networking) and processes (e.g. procedural instructions and balancing formal/informal knowledge sharing methods). Finds that accountants and senior managers do not generally see KM as very important but argues that management accountants are suitable knowledge champions who could develop explicit links between KM and organizational performance.

Introduction to the theory and application of data envelopment analysis:a foundation text with integrated software

The book aims to introduce the reader to DEA in the most accessible manner possible. It is specifically aimed at those who have had no prior exposure to DEA and wish to learn its essentials, how it works, its key uses, and the mechanics of using it. The latter will include using DEA software. Students on degree or training courses will find the book especially helpful. The same is true of practitioners engaging in comparative efficiency assessments and performance management within their organisation. Examples are used throughout the book to help the reader consolidate the concepts covered. Table of content: List of Tables. List of Figures. Preface. Abbreviations. 1. Introduction to Performance Measurement. 2. Definitions of Efficiency and Related Measures. 3. Data Envelopment Analysis Under Constant Returns to Scale: Basic Principles. 4. Data Envelopment Analysis under Constant Returns to Scale: General Models. 5. Using Data Envelopment Analysis in Practice. 6. Data Envelopment Analysis under Variable Returns to Scale. 7. Assessing Policy Effectiveness and Productivity Change Using DEA. 8. Incorporating Value Judgements in DEA Assessments. 9. Extensions to Basic DEA Models. 10. A Limited User Guide for Warwick DEA Software. Author Index. Topic Index. References.