Development of modular roll service concepts

The goal of this study was to find and develop new or improved service concepts for rolls in a paper machine and secondary targets were to find out what the KPIs and values of the concepts are. Two methodologies were utilized in researching this problem; firstly sales personnel were interviewed about customer values and KPIs and a questionnaire about service modules were sent out to four BSI (basic sales item) responsible persons. Throughout the research process differences in geographic regions were identified and several customer KPIs and values were discovered. The interviews showed that the main concern for customers is the cost of operations. The goal is to produce the same or in some cases more tons with smaller operating costs. The questionnaire standardized the data about service modules and made it possible to link these values, KPIs and concerns of customers to Valmet’s service offering. Eventually these service modules were used to create a service concepts that offer flexibility, cost savings, safety and peace of mind for the customers. With this new conceptual approach Valmet can more flexibly answer to customer quotations and modify the offering to better generate customer value and customer satisfaction. In addition a new BSI was defined and proposed for pilot projects.

Value Added by Quality Management

Abstract: Quality Management is an essential part of successful organisations. But the effect of it is mostly not directly visible. The effects are more indirect, and have a time lag till results appear. In today’s challenging times, all activities of an organisation have to proof their ability to add value. While Value Based Management is more focussed on financial value, other concepts and models like EFQM Excellence Model and Kaplan and Norton’s Balanced Score Card also point on values that are the basis and driver for financial success. Quality Management has to proof its effects on company values, and therefore the transacting mechanisms have to be identified and procedure to manage the process of Value Adding Quality Management has to be developed.

Taking the shopping centre online: new models in e-commerce

Purpose – This paper aims to provide a brief re´sume´ of previous research which has analysed the impact of e-commerce on retail real estate in the UK, and to examine the important marketing role of the internet for shopping centre managers, and retail landlords. Design/methodology/approach – Based on the results from a wider study carried out in 2003, the paper uses case studies from two different shopping centres in the UK, and documents the innovative uses of both web-based marketing and online retailing by organisations that historically have not directly been involved in the retailing process. Findings – The paper highlights the importance of considering online sales within a multi-channel approach to retailing. The two types of emerging shopping centre model which are identified are characterised by their ultimate relationship with the physical shopping centre on whose web site they reside. These can be summarised as: the “centre-led” approach, and the “brand-led” or “marketing-led” approach. Research limitations/implications – The research is based on a limited number of in-depth case studies and secondary data. Further research is needed to monitor the continuing impact of e-commerce on retail property and the marketing strategies of shopping centre managers and owners. Practical implications – Internet-based sales provide an important adjunct to conventional retail sales and an important source of potential risk for landlords and tenants in the real estate investment market. Regardless of whether retailers use the internet as a sales channel, as a product-sourcing tool, or merely to provide information to the consumer, the internet has become a keystone within the greater retail marketing mix. The findings have ramifications for understanding the way in which landlords are structuring their retail property to defray potential risks. Originality/value – The paper examines shopping centre online marketing models for the first time in detail, and will be of value to retail occupiers, owners and other stakeholders of shopping centres.

Shaping the values of the next generation: Value transmission processes within the family

Abstract: Research on human values within the family focuses on value congruence between the family members (Knafo & Schwartz, 2004), based on the assumption that transmission of values is part of a child’s socialization process. Within the family, values are not only implicitly transmitted through this process but also explicitly conveyed through the educational goals of parents (Grusec et al., 2000; Knafo & Schwartz, 2003; 2004, 2009). However, there is a lack of empirical evidence on the role of family characteristics in the value transmission process, especially for families with young children. Thus, the study presented had multiple aims: Firstly, it analyzed the congruency between mothers’ and fathers’ values and their value-based educational goals. Secondly, it examined the influence of mothers’ and fathers’ socio-demographic characteristics on their educational goals. Thirdly, it analyzed the differences in parental educational goals in families with daughters and families with sons. Finally, it examined the congruency between children’s values and the value-based educational goals of their parents. The value transmission process within families with young children was analyzed using data from complete families (child, mother and father) in Switzerland (N = 265). The survey of children consisted of 139 boys and 126 girls aged between 7 and 9 years. Parents’ values and parental educational goals were assessed using the Portrait Value Questionnaire (PVQ-21) (Schwartz, 2005). Children’s’ values were assessed using the Picture-Based Value Survey for Children (PBVS-C) (Döring et al., 2010). Regarding the role of the family context in the process of shaping children’s values, the results of the study show that, on average, parents are similar not only with respect to their value profiles but also with regard to their notion as to which values they would like to transmit to their children. Our findings also suggest that children’s values at an early age are shaped more strongly by mothers’ values than by fathers’ values. Moreover, our results show differences in value transmission with respect to the child’s gender. In particular, they suggest that value transmission within the family has a greater influence on female than on male offspring.

Efficient taxation of multi-national enterprises in the European Union. Bruges European Economic Policy (BEEP) Briefing 5/2003

Current arrangements for multi-national company taxation in EU are plagued by severe conceptual and administrative problems, leading to high compliance costs, considerable uncertainty and ample room for abuse. Integration is amplifying these difficulties. There are two possible approaches in designing an efficient trans-border corporate tax system for the European Union. The first is to consolidate the EU-wide operations of MNEs, using an agreed common base as the reference variable, and then to apportion this total tax base using some presumptive indicators of activity in each tax jurisdiction – hence, implicitly, of the likely benefits stemming from each location. The apportionment formula should respect requisites of neutrality between productive factors and forms of corporate financing. A radically different approach is also available that offers considerable advantages in terms of efficiency, simplicity and decentralisation, including full administrative autonomy of national tax authorities. It entails abandoning corporate income as the relevant tax base and taxing at a moderate rate some agreed measure of business activity such as company value added, sales or employment. These are the variables usually considered in formula apportionment, but they would apply directly without having first to go through the complications of EU-wide consolidation based on a common-base definition. Reference to a broad base, with no exemptions or deductions, would allow to set low statutory rates.

Shareholder value application in UK listed companies

This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of shareholder value management techniques. It compares and contrasts the techniques in use in a sample of 10 companies that either explicitly use shareholder value techniques also known as Value-Based Management (VBM), or explicitly do not use such techniques. The analysis undertaken is based upon the finding of semi-structured interviews with company representatives which formed the first part of the data collection process of the project. The analysis traces the interactions between corporate objectives, decision making criteria, performance measurement systems and executive incentive schemes in order to develop an understanding of the effects of such shareholder value techniques upon corporate behaviour. The literature reviewed suggests that the other aspects of the planning and control system should be aligned with the corporate objectives whether a company has adopted VBM or not. Therefore this research contributes new evidence on the use of VBM techniques in the UK and also more generally on whether VBM and non-VBM companies internal planning and control systems are aligned.

Electronics:a case study of economic value added in target costing

Whilst target costing and strategic management accounting (SMA) continue to be of considerable interest to academic accountants, both suffer from a relative dearth of empirically based research. Simultaneously, the subject of economic value added (EVA) has also been the subject of little research at the level of the individual firm.The aim of this paper is to contribute to both the management accounting and value based management literatures by analysing how one major European based MNC introduced EVA into its target costing system. The case raises important questions about both the feasibility of cascading EVA down to product level and the compatibility of customer facing versus shareholder focused systems of performance management. We provide preliminary evidence that target costing can be used to align both of these perspectives, and when combined with other SMA techniques it can serve as " the bridge connecting strategy formulation with strategy execution and profit generation" ( Ansari et al., 2007, p. 512). © 2012 Elsevier Ltd.

Shooting for the Moon or Flying Too Near the Sun? Crossing the Value Rubicon in Precision Cancer Care

In his last two State of the Union addresses, President Barack Obama has focused on the need to deliver innovative solutions to improve human health, through the Precision Medicine Initiative in 2015 and the recently announced Cancer Moonshot in 2016. Precision cancer care has delivered clear patient benefit, but even for high-impact medicines such as imatinib mesylate (Glivec) in chronic myeloid leukaemia, the excitement at the success of this practice-changing clinical intervention has been somewhat tempered by the escalating price of this 'poster child' for precision cancer medicine (PCM). Recent studies on the costs of cancer drugs have revealed significant price differentials, which are a major causative factor behind disparities in the access to new generations of immunological and molecularly targeted agents. In this perspective, we will discuss the benefits of PCM to modern cancer control, but also emphasise how increasing costs are rendering the current approaches to integrating the paradigm of PCM unsustainable. Despite the ever increasing pressure on cancer and health care budgets, innovation will and must continue. Value-based frameworks offer one of the most rational approaches for policymakers committed to improving cancer outcomes through a public health approach.

Atividades Circenses : possibilidades e perspectivas para a educação fisica escolar

Universidade Estadual de Campinas . Faculdade de Educação Física

Assessing Interethnic Admixture Using an X-Linked Insertion-Deletion Multiplex

In this study, a PCR multiplex was optimized, allowing the simultaneous analysis of 13 X-chromosome Insertion/deletion polymorphisms (INDELs). Genetic variation observed in Africans, Europeans, and Native Americans reveals high inter-population variability. The estimated proportions of X-chromosomes in an admixed population from the Brazilian Amazon region show a predominant Amerindian contribution (congruent to 41%), followed by European (congruent to 32%) and African (congruent to 27%) contributions. The proportion of Amerindian contribution based on X-linked data is similar to the expected value based on mtDNA and Y-chromosome information. The accuracy for assessing interethnic admixture, and the high differentiation between African, European, and Native American populations, demonstrates the suitability of this INDEL set to measure ancestry proportions in three-hybrid populations, as it is the case of Latin American populations. Am. J. Hum. Biol. 21:707-709, 2009. (C) 2009 Wiley-Liss, Inc.

NMR imaging of water sorption into poly(hydroxyethyl methacrylate-co-tetrahydrofurfuryl methacrylate)

The diffusion of water into a series of hydroxyethyl methacrylate, HEMA, copolymers with tetrahydrofurfuryl methacrylate, THFMA, has been studied over a range of copolymer compositions using NMR imaging analyses. For polyHEMA the diffusion was found to be consistent with a Fickian model. The mass diffusion coefficient of water in polyHEMA at 37 degreesC was determined from the profiles of the diffusion front to be 1.5 x 10(-11) m(2) s(-1), which is less than the value based upon mass uptake, 2.0 x 10(-11) m(2) s(-1). The profiles of the water diffusion front obtained from the NMR images showed that stress was induced at the interface between the rubbery and glassy regions which led to formation of small cracks in this region of the glassy matrix of polyHEMA and its copolymers with mole fractions of HEMA greater than 0.6. Water was shown to be able to enter these cracks forming water pools. For copolymers of HEMA and THFMA with mole fractions of HEMA less than 0.6 the absence of cracks was attributed to the ability of the THFMA sequences to undergo stress relaxation by creep.

Consumidor de mídias móveis : a influência do perfil do adotante na relação entre valor percebido e intenção de compra

O presente estudo tem por objetivo avaliar se o perfil do adotante de inovações altera a relação entre o Valor Percebido e a Intenção de Compra de mídias móveis (smartphones, tablets, ultrabooks e leitores de e-books). Trata-se de uma pesquisa quantitativa que busca explorar a relação estrutural entre as variáveis por meio de Modelagem de Equações Estruturais (SEM – Strutural Equation Modeling). O modelo de pesquisa proposto foi desenvolvido tendo como base a Teoria da Difusão da Inovação (TDI), a Teoria Unificada de Aceitação e Uso de Tecnologia (UTAUT), o Modelo de Aceitação de Tecnologia (TAM), o Modelo Baseado em Valor (VAM), o Modelo de Aceitação de Tecnologia pelo Consumidor (CAT) e o Modelo de Influência Social (IS). Para coletar os dados foi utilizada a técnica snowball sampling ou amostragem em bola de neve, forma de amostragem não probabilística utilizada em pesquisas sociais. Foi feito um levantamento (survey), distribuindo-se questionário disponibilizado pela rede social Facebook, a partir dos contatos do autorsolicitando-se que os respondentes replicassem em suas páginas pessoais o link da pesquisa, ampliando a amostra. A coleta dos dados foi realizada nos meses de setembro e outubro de 2013, obtendo-se um total de 362 questionários respondidos. O estudo apresentou um efeito significativo da variável Valor Percebido na Intenção de Compra (estatística t = 4,506; nível de significância de 1%), além de sustentar a influência moderadora do Perfil do Adotante sobre essa relação (estatística t = 4,066; nível de significância de 1%), apresentando alto impacto sobre a Intenção de Compra (f 2 = 0,582) e relevância preditiva moderada (q2 = 0,290). Entre as variáveis antecedentes relacionadas à adoção de tecnologia, não apresentaram efeito significativo sobre o Valor Percebido: a Facilidade de Uso Percebida, a Complexidade Percebida e o Risco Percebido. O modelo contribuiu significativamente para explicar a influência dos fatores que impactam o Valor Percebido (R2 = 51,7%) o efeito do Valor Percebido na Intenção de Compra (R2 = 49,1%) de equipamentos eletrônicos portáteis. O suporte da presumidade influência moderadora do Perfil do Adotante sobre a relação Valor Percebido e Intenção de Compra indica que as organizações devem conhecer melhor os consumidores desse tipo de equipamento móveis, segmentando e desenvolvendo ações alinhadas com cada perfil de adotante.

Avaliação da performance empresarial: as métricas tradicionais versus as métricas baseadas em valor

Mestrado em Controlo e Gestão dos Negócios

A criação de valor no mercado da saúde enquanto factor diferenciador para a negociação de preços e competitividade em contexto de crise mundial

A criação de valor no mercado da saúde enquanto factor diferenciador para a negociação de preços e competitividade em contexto de crise mundial Numa altura em que o sector da saúde é apontado como uma área crítica de custos, torna-se cada vez mais difícil orientar a contratação em saúde baseada em valor para os pacientes, ou seja, pelos resultados obtidos e não pelo volume de cuidados prestados. Pretendeu-se estudar a criação de valor no mercado da saúde enquanto factor diferenciador para a negociação de preços e competitividade em contexto de crise económica. Procedeu-se à comparação dos resultados operacionais de uma empresa enquanto prestadora de serviços de Oxigenoterapia ao domicílio, tendo por base duas estratégias diferentes: redução directa de preços ou manutenção de preços com criação de valor para o cliente. As propostas foram posteriormente apresentadas para avaliação e votação on-line por um grupo 8 gestores hospitalares. A proposta baseada em valor (Nº2) apresenta melhores resultados operacionais (41%) embora apresente maiores custos. No que se refere à votação das propostas e tendo em conta o cenário apresentado, metade dos gestores optaram pela proposta Nº1 (N=4) e outra metade pela proposta Nº2 (N=4). Contudo, a maioria dos gestores (N=7) consideraram a proposta Nº1 a mais competitiva em contexto de competição com mais fornecedores. Conclui-se que numa negociação de contratos de cuidados de saúde, uma proposta baseada em valor, pode garantir a manutenção dos preços. Todavia, mantendo-se uma situação económica de recessão e num cenário competitivo de vários fornecedores este tipo de propostas pode não eleita, pelo facto de aparentemente não representar ganhos imediatos para a instituição contratante.

Eficiência Energética no Hospital Pedro Hispano

Os crescentes custos ligados ao consumo elétrico, não apenas de cariz financeiro mas também ambiental, despertam cada vez mais para a importância da definição de estratégias de melhor utilização de recursos e eficiência energética. Esta importância tem sido reforçada pela definição de decretos-lei que vêm colocar metas e limites relativamente às despesas energéticas. Estes diplomas são também acompanhados por programas de incentivo para um setor ligado à eficiência energética. Em Portugal as medidas ligadas ao setor tem vindo a ser redirecionadas para o consumo final de energia, com a definição de metas para as instalações de maior consumo. As instalações hospitalares são grandes centros de consumo energético devido não só ao elevado número de utentes que recebem mas também pelos diversos tipos de equipamentos elétricos usados para a prestação dos serviços médicos. Como consequência disso, os investimentos e os custos operacionais são elevados, o que reforça a necessidade de gerir os gastos e consumos energéticos com a procura constante de melhoria na recolha de informação sobre todo o sistema e na adequação de intervenções com vista a uma maior eficiência energética. O Hospital Pedro Hispano vem desde algum tempo a investir no sentido de conhecer mais e melhor toda a instalação bem como os consumos energéticos a ela associados. Algumas medidas foram tomadas nesse sentido nomeadamente a instalação de analisadores de energia, de modo a obter um retrato mais fiel e fidedigno dos principais vetores de consumo. Neste momento a gestão técnica do hospital tem em análise uma grande parte da instalação recolhendo dados do consumo elétrico real do hospital. Nesta dissertação procurou-se fazer uma análise e enquadramento dos programas e metas ligados ao setor energético com ênfase nos diplomas que visão e abrangem as instalações hospitalares. Dos vários programas de incentivo à adoção de políticas de maior eficiência energética é dado especial destaque ao programa ECO.AP que visa a celebração de contratos para implementação de medidas de poupança energética ao setor público. Em colaboração com o HPH, iniciaram-se os trabalhos pelo estudo e identificação das principais fases e ferramentas utilizadas na gestão energética do edifício tendo como objetivo a reavaliação dos vetores energéticos já identificados no HPH e a criação e contabilização de novos grupos de consumo. Através de várias medições do consumo elétrico, num total superior a 650 horas de funcionamento, foi possível a criação do mapa de desagregação de consumos para o ano de 2013. A desagregação realizada conta com 3 novos vetores energéticos e com a reavaliação do peso relativo de mais 5 grupos de consumo. Das medições efetuadas destaca-se a reavaliação do consumo da central de bombagem onde a parcela considerada até à data estava 3 vezes acima do valor real medido. Com base na desagregação feita foram apontadas e estudadas medidas de implementação com o objetivo de reduzir os consumos energético em todo o hospital, destacando-se a solução apresentada para a central de bombagem. Esta medida traria um grande impacto em toda a fatura energética, não só pela sua viabilidade, mas também porque atuaria num grande centro de consumo onde até ao momento nenhuma ação do género foi implementada.