Dissertations / Theses on the topic 'Balanced system of indexes'

A solar fiber optic lighting system, SP3 from the Swedish company Parans Solar Lighting AB, has been installed in a study area/corridor test site. A collector is tracking the sun during daytime, focusing the direct sun irradiance via Fresnel lenses into optical fibers, which guide the solar light into the building. The illumination properties of the system have been characterized. The energy saving due to reduced need of artificial lighting have been calculated and methods for balancing the artificial lights in the test site have been evaluated. The illumination at the test site using solar light was at least as high as when using the artificial lights and even higher at very clear days. The luminous flux output (500 lm) was somewhat lower than specified by the manufacturer (550 lm) at 100 000 lx direct sun illuminance. The output at 130 000 lx was high 767±33 lm the sunlight coupling efficiency 23 %. However, for a 20 m SP3 system the luminous flux output (400 lm) at 100 000 lx was higher than specified (350 lm). The SP3 system of Parans provides high quality solar light. It has a fuller spectrum close to the spectrum of the sun compared to the fluorescent lights at the test site. The correlated color temperature of the system was 5800±300 K and the color rendering index 84.9±0.5. The lighting energy saved due to decreased need for artificial light was estimated to 19 % in Uppsala which has 1790 annual sun hours. The savings in Italy, which has 3400 sun hours, is 46 %. Additional saving, especially in warmer countries can be obtained due to decreased need for cooling in the building as the solar luminaires provide negligible heat to the indoor air. Economical saving could also be realized by improved well-being of the occupants spending time under the solar luminaires. Three ways of balancing the artificial light due to sunshine fluctuations have been investigated. The global horizontal irradiance could not be used as a control signal for balancing the artificial lights but a pyranometer attached to the SP3 sun tracking collector was usable. Also the signal from an indoor luxmeter sensor could be used for balancing the light. However the signal from the light sensor which makes the SP3 collector to track the sun is probably the most cost effective method as it would serve two purposes; tracking the sun and balancing the artificial lights.

Today in the scientific and technological world, physical and artificial processes are often described by mathematical models which can be used for simulation, optimization or control. As the mathematical models get more detailed and different coupling effects are required to include, usually the dimension of these models become very large. Such large-scale systems lead to large memory requirements and computational complexity. To handle these large models efficiently in simulation, control or optimization model order reduction (MOR) is essential. The fundamental idea of model order reduction is to approximate a large-scale model by a reduced model of lower state space dimension that has the same (to the largest possible extent) input-output behavior as the original system. Recently, the system-theoretic method Balanced Truncation (BT) which was believed to be applicable only to moderately sized problems, has been adapted to really large-scale problems. Moreover, it also has been extended to so-called descriptor systems, i.e., systems whose dynamics obey differential-algebraic equations. In this thesis, a BT algorithm is developed for MOR of index-1 descriptor systems based on several papers from the literature. It is then applied to the setting of a piezo-mechanical system. The algorithm is verified by real-world data describing micro-mechanical piezo-actuators. The whole algorithm works for sparse descriptor form of the system. The piezo-mechanical original system is a second order index-1 descriptor system, where mass, damping, stiffness, input and output matrices are highly sparse. Several techniques are introduced to reduce the system into a first order index-1 descriptor system by preserving the sparsity pattern of the original models. Several numerical experiments are used to illustrate the efficiency of the algorithm.

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет "Харківський політехнічний інститут", 2015. Дисертаційна робота присвячена питанням удосконалення системи управління інноваційним розвитком машинобудівних підприємств на основі реструктуризації. За результатами дослідження базових понять інноватики удосконалено дефініцію «управління інноваційним розвитком підприємства на основі реструктуризації». На основі виділення цільової складової інноваційного розвитку, складових інноваційного процесу, трирівневої структури інноваційного потенціалу та стратегічного й операційного контурів управління, вдосконалено теоретико-методичні положення з управління інноваційним розвитком підприємства на основі реструктуризації. За результатами позиціювання підприємств за типом інноваційного розвитку у тривимірній матриці «фінансово-економічний стан – результативність інноваційної діяльності – тип корпоративних зв'язків», побудовані профілі інноваційного розвитку, які покладені в основу методичного забезпечення оцінки стану інноваційного розвитку промислового підприємства. Для відстеження змін у стані інноваційної активності та підвищення результативності інноваційної діяльності підприємства вдосконалено науково-практичний підхід до формування системи моніторингу його інноваційної активності. З метою підвищення ефективності реформування системи управління інноваційним розвитком підприємства запропоновано теоретико-методичний підхід до формування стратегічних карт реструктуризації, які визначають комплекс заходів її здійснення. На основі застосування штучних нейронних мереж та визначенні комбінацій інструментарію реформування системи управління інноваційним розвитком промислового підприємства вдосконалено підхід щодо прогнозування результатів запровадження заходів реструктуризації. Основні положення роботи підтверджені практичними результатами їх впровадження на підприємствах машинобудування.
Thesis for a scientific degree of candidatein economic sciences majoring in 08.00.04 – economics and management (on different kinds of economic activity). – National technical university "Kharkiv polytechnic institute", 2015. The research is about the questions of improvement of control system by innovative development of machine-building enterprises on the basis of restructuring. As a result of research of base concepts of innovation determination of «enterprise innovation development management on the basis of restructuring» is improved. On the basis of selection of having a special purpose constituent of innovative development, constituents of innovative process, three-level structure of innovative potential and strategic and operating contours of management, it is improved theory-methodical position of the enterprise innovation development management on the basis of restructuring. As a result of keeping of enterprises on the type of innovative development in a three-dimensional matrix the «financial-economic condition is effectiveness of innovative activity – type of corporate connections», profiles of innovative development are built, which are fixed in basis of the methodical providing of estimation of innovative development of industrial enterprise. For watching of changes in the state of innovative activity and increase of efficiency of innovative activity of enterprise scientific-practical approach to forming of the system of monitoring of innovative activity is improved. For the increase of efficiency of reformation of control system by innovative development of enterprise it is offered theory-methodical approach to forming of strategic maps of restructuring, which determine the complex of measures of its realization. On the basis of application of artificial neuron networks and determination of combinations of tool of reformation of management system of innovative development of industrial enterprise approach to prediction of results of introduction of measures of restructuring is improved. The main lines of this research are confirmed by practical results on the enterprises of machine-building complex.

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 - економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет «Харківський політехнічний інститут», 2015. Дисертаційна робота присвячена питанням удосконалення системи управління інноваційним розвитком машинобудівних підприємств на основі реструктуризації. За результатами дослідження базових понять інноватики удосконалено дефініцію «управління інноваційним розвитком підприємства на основі реструктуризації». На основі виділення цільової складової інноваційного розвитку, складових інноваційного процесу, трирівневої структури інноваційного потенціалу та стратегічного й операційного контурів управління, вдосконалено теоретико-методичні положення з управління інноваційним розвитком підприємства на основі реструктуризації. За результатами позиціювання підприємств за типом інноваційного розвитку у тривимірній матриці «фінансово-економічний стан – результативність інноваційної діяльності – тип корпоративних зв'язків», побудовані профілі інноваційного розвитку, які покладені в основу методичного забезпечення оцінки стану інноваційного розвитку промислового підприємства. Для відстеження змін у стані інноваційної активності та підвищення результативності інноваційної діяльності підприємства вдосконалено науково-практичний підхід до формування системи моніторингу його інноваційної активності. З метою підвищення ефективності реформування системи управління інноваційним розвитком підприємства запропоновано теоретико-методичний підхід до формування стратегічних карт реструктуризації, які визначають комплекс заходів її здійснення. На основі застосування штучних нейронних мереж та визначенні комбінацій інструментарію реформування системи управління інноваційним розвитком промислового підприємства вдосконалено підхід щодо прогнозування результатів запровадження заходів реструктуризації. Основні положення роботи підтверджені практичними результатами їх впровадження на підприємствах машинобудування.
Thesis for a scientific degree of candidatein economic sciences majoring in 08.00.04 – economics and management (on different kinds of economic activity). – National technical university «Kharkiv polytechnic institute», 2015. The research is about the questions of improvement of control system by innovative development of machine-building enterprises on the basis of restructuring. As a result of research of base concepts of innovation determination of «enterprise innovation development management on the basis of restructuring» is improved. On the basis of selection of having a special purpose constituent of innovative development, constituents of innovative process, three-level structure of innovative potential and strategic and operating contours of management, it is improved theory-methodical position of the enterprise innovation development management on the basis of restructuring. As a result of keeping of enterprises on the type of innovative development in a three-dimensional matrix the «financial-economic condition is effectiveness of innovative activity – type of corporate connections», profiles of innovative development are built, which are fixed in basis of the methodical providing of estimation of innovative development of industrial enterprise. For watching of changes in the state of innovative activity and increase of efficiency of innovative activity of enterprise scientific-practical approach to forming of the system of monitoring of innovative activity is improved. For the increase of efficiency of reformation of control system by innovative development of enterprise it is offered theory-methodical approach to forming of strategic maps of restructuring, which determine the complex of measures of its realization. On the basis of application of artificial neuron networks and determination of combinations of tool of reformation of management system of innovative development of industrial enterprise approach to prediction of results of introduction of measures of restructuring is improved. The main lines of this research are confirmed by practical results on the enterprises of machine-building complex.

The aim of this thesis is to propose a safety management framework for construction companies. A literature review was performed to identify significant factors that would improve safety performance. Two management tools are used within the scope of this study: the balanced scorecard and quality function deployment (QFD). Strategic goals are established for each perspective of the balanced scorecard: financial and cultural, employee, process and learning and growth. Afterwards, a questionnaire was prepared using the QFD approach. The goals in the financial and cultural perspective were defined as the needs of the organization related to safety (&ldquo
customer requirements&rdquo
in the original QFD approach). The goals in the remaining perspectives formed the actions that the organization could do to achieve its needs (&ldquo
product how&rsquo
s&rdquo
in the original QFD). Results of the questionnaire were used to form the final strategic goals in balanced scorecard. Safety performance measures and initiatives were defined for the accomplishment of the goals in the balanced scorecard.

The thesis Application of Balanced Scorecard is focused on creation of strategic management system BSC for company Bayer, s. r. o. and its division Bayer MaterialScience. In theoretical part the system BSC and its four perspectives are introduced. In practical part the company Bayer, s. r. o., divisions, strategy and vision are introduced. There is a SWOT analysis of Bayer, s. r. o. and Bayer MaterialScience created and then the system Balanced Scorecard is applied. The thesis also includes system alignment of company and division. The system Balanced Scorecard is described by strategic maps that are included in annex.

The Gravity Control for Maya will be extraordinary

beneficial to an animator trying to create realistic

animation, by calculating the center of gravity and area

of balance. This control will provide the animator with

the ability to rotate around the center of gravity and

keep the character in a balanced pose. With that ability,

the animator can easily create accurate poses and

animation, such as mid-air flips. The system also

supports a vast number of characters with different

shapes, sizes and number of limbs.

The success of any transform coding technique depends on how well the basis functions represent the signal features. The discrete wavelet transform (DWT) performs a multiresolution analysis of a signal; this enables an efficient representation of smooth and detailed signal regions. Furthermore, computationally efficient algorithms exist for computing the DWT. For these reasons, recent image compression standards such as JPEG2000 use the wavelet transform. It is well known that orthogonality and symmetry are desirable transform properties in image compression applications. It is also known that the scalar wavelet transform does not possess both properties simultaneously. Multiwavelets overcome this limitation; the multiwavelet transform allows orthogonality and symmetry to co-exist. However recently reported image compression results indicate that the scalar wavelets still outperform the multiwavelets in terms of peak signal-to-noise ratio (PSNR). In a multiwavelet transform, the balancing order of the multiwavelet is indicative of its energy compaction efficiency (usually a higher balancing order implies lower mean-squared-error, MSE, in the compressed image). But a high balancing order alone does not ensure good image compression performance. Filter bank characteristics such as shift-variance, magnitude response, symmetry and phase response are important factors that also influence the MSE and perceived image quality. This thesis analyzes the impact of these multiwavelet characteristics on image compression performance. Our analysis allows us to explain---for the first time---reasons for the small performance gap between the scalar wavelets and multiwavelets. We study the characteristics of five balanced multiwavelets (and 2 unbalanced multiwavelets) and compare their image compression performance for grayscale images with the popular (9,7)-tap and (22,14)-tap biorthogonal scalar wavelets. We use the well-known SPIHT quantizer in our compression scheme and utilize PSNR and subjective quality measures to assess performance. We also study the effect of incorporating a human visual system (HVS)-based transform model in our multiwavelet compression scheme. Our results indicate those multiwavelet properties that are most important to image compression. Moreover, the PSNR and subjective quality results depict similar performance for the best scalar wavelets and multiwavelets. Our analysis also shows that the HVS-based multiwavelet transform coder considerably improves perceived image quality at low bit rates.
Master of Science

This thesis focuses on the use and application of strategic tool Balanced Scorecard (BSC) for managing banking institution and translation the strategy into particular objectives and initiatives. Theoretical background affects both BSC framework taking into account modern trends of the dynamic system conception and also basics of information society, strategic considerations and system dynamics theory in relation to creating and application of the BSC in the organization. The practical part provides an introduction to the issues of examined institution, the current state of sharing strategic objectives, fundamental analysis to detect key features of the organization and the market and especially BSC formation. There is an analysis of the BSC system in details, translation strategy into concrete objectives, targets, initiatives and also selected measures. The integrity of the thesis is supplemented by a suggested process of dynamic BSC implementation to the institution, introduction of the tool for building a dynamic model for simulation of strategies and the concept of the user interface in the selected tool for sharing BSC through the whole organization.

[EN] New European policies established in the Blueprint (EC, 2012) propose the use of water accounting for the allocation and reservation of water resources. This course correction contrasts with the calculation of water balances that has been used since the last century in Spain for this purpose. According to the European Commission (EC, 2015) the difference between the two approaches is the inclusion of the economic component. This argument is indisputable, but it would also add that both "asset accounts" and the physical supply and use tables require a type of information that had not been considered until now. In view of this new challenge, the use of hydrological and water resources management models is essential. This thesis aims to implement a methodology for the transition between water balances and water accounting considering the special characteristics of the Mediterranean basin (with a high degree of regulation and the use of unconventional resources). In the same line, it raises the need for the definition of an indicator to assess the performance of a water resources system taking into consideration the origin of the water resources as a measure of the degree of stress suffered by the systems. This thesis is presented by publications and seeks to address the methodologies and indicators used to date in the planning and management of water resources. First, the state of the art is analyzed in the first publication of the thesis, as detailed in Annex 1. The second publication, analyzes the key elements for formulating water balances that will determine, to a large extent, results obtained, as detailed in Annex 2. The third publication, in Annex 3, tries to explain how in those basins where the use of water resources is close, or even higher, to their availability, the use of balances based solely on variables such as rainfall and temperature are not sufficient. And due to the high regulation of water resources they should also include the results of water management models. This approach contrasts with the proposals made by the countries of northern Europe focused mainly on hydrological models. In order to address the water accounting approach a pilot case located in the Andalusian Mediterranean basins was analysed. This work is presented in the fourth publication, reproduced in Annex 4. This initial analysis has served to highlight the need to develop a complementary software that allows unify the results of hydrological and water management models for calculating water accounts. The development of this software, which has been called AQUACCOUNTS, and its application to a general case with all the detail required in water resources planning has been published in the fifth article presented in Annex 5, taking the Júcar River Basin as a case study. From these results, a classification of water exploitation systems was carried out according to their degree of stress. These results were compared with the ones in Annex 2 which proposes the use of the indicator of exploitable water resources and which has been obtained with the traditional water balances approach. Finally, Annex 6 includes the last publication of this thesis focused on the effects of climate change in the Po River Basin (Italy) by using water accounting. This work has served to identify those key elements within the simulation models and opens the door to improve them within the approach proposed by the SEEA-W. This thesis aims to collaborate with those responsible for European policies in water resource planning for the application of those methodologies and tools appropriate to each territory.
[ES] Las nuevas políticas europeas establecidas en el Blueprint (EC, 2012) proponen el uso de la contabilidad del agua para la asignación y reserva de los recursos. Esta corrección del rumbo (cambio de paradigma) contrasta con el cálculo de balances que se ha venido utilizando desde el siglo pasado en España para dicho fin. Según la Comisión Europea (EC, 2015) la diferencia entre ambos planteamientos se halla en la inclusión de la componente económica. Este argumento es indiscutible, pero habría que añadir además que tanto las "asset accounts" como las tablas físicas de uso y suministro requieren un tipo de información que hasta ahora no se había considerado. A la vista de este nuevo reto, el uso de los modelos hidrológicos y de gestión de los recursos hídricos se hace imprescindible. Con esta tesis se pretende llevar a cabo una metodología que permita la transición entre los balances hídricos y las cuentas del agua teniendo en cuenta las especiales características de las cuencas mediterráneas (con un elevado grado de regulación y el uso de recursos no convencionales). En esta misma línea se plantea la definición de un indicador que trate de discutir el comportamiento conjunto de un sistema de recursos hídricos y que tenga en consideración el origen de los recursos empleados como medida del grado de estrés de los sistemas. Esta tesis se presenta por compendio de publicaciones y trata de abordar las metodologías e indicadores utilizados hasta la fecha en la planificación y gestión de los recursos hídricos. En primer lugar se analiza el estado del arte que constituye la primera publicación de la tesis, tal y como se detalla en el Anexo 1. La segunda publicación, analiza los elementos clave para la formulación de balances que determinarán, en gran medida, los resultados obtenidos, tal y como se detalla en el Anexo 2. La tercera publicación, en el Anexo 3, trata de explicar cómo en las cuencas donde el aprovechamiento de los recursos es cercano o incluso superior a su disponibilidad, el uso de los balances basados únicamente en variables como la precipitación y la temperatura no son suficientes, sino que debido a la alta regulación de los recursos debe recurrirse además a los modelos de gestión. Este planteamiento contrasta con las propuestas planteadas por los países del norte de Europa centrados principalmente en los modelos hidrológicos. Para abordar el tema se ha partido de un caso piloto localizado en las cuencas mediterráneas andaluzas. Este trabajo se presenta en la cuarta publicación, que se reproduce en el Anexo 4. A partir de este análisis inicial, se vio la necesidad de desarrollar un software complementario que permitiese unificar tanto la información de partida como los resultados de los modelos hidrológicos y de gestión para el cálculo de la contabilidad del agua. El desarrollo de este software, que ha sido denominado AQUACCOUNTS, y su aplicación a un caso general con todo el detalle requerido en planificación se ha publicado en el quinto artículo que se presenta en el Anexo 5, siendo la Demarcación Hidrográfica del Júcar el caso de estudio. A partir de los resultados obtenidos se ha llevado a cabo una clasificación de los sistemas de explotación según su grado de desarrollo comparándose con los resultados obtenidos en el Anexo 2 que propone el uso del indicador de recursos explotables y que se ha obtenido con las metodologías tradicionales de balances. Por último, el Anexo 6 recoge la última publicación de esta tesis en la que se analizan los efectos del cambio climático en la cuenca del río Po (Italia) mediante el uso de la contabilidad del agua. Este trabajo ha servido para identificar aquellos elementos clave dentro de los modelos de simulación y abre las puertas a una mejora de los mismos dentro del enfoque planteado por el SEEA-W. Esta tesis pretende colaborar con los responsables de las políticas europeas en materia de planificación para la apl
[CAT] Les noves polítiques europees establides en el Blueprint (EC, 2012) proposen l'ús de la comptabilitat de l'aigua per a l'assignació i reserva dels recursos hídrics. Esta correcció del rumb (o canvi de paradigma) contrasta amb el càlcul de balanços que s'ha utilitzat des del segle passat a Espanya per a aquesta finalitat. Segons la Comissió Europea (EC, 2015) la diferència entre ambdós plantejaments es troba en la inclusió de la component econòmica. Este argument és indiscutible, però caldria afegir a més que tant les "asset accounts" com les taules físiques d'ús i subministrament requerixen un tipus d'informació que fins ara no s'havia considerat. A la vista d'este nou repte, l'ús dels models hidrològics i de gestió dels recursos hídrics es fa imprescindible. Amb esta tesi es pretén dur a terme una metodologia que permeta la transició entre els balanços hídrics i els comptes de l'aigua tenint en compte les especials característiques de les conques mediterrànies (amb un elevat grau de regulació i l'ús de recursos no convencionals). En esta mateixa línia es planteja la definició d'un indicador que tracte de discutir el comportament conjunt d'un sistema de recursos hídrics i que tinga en consideració l'origen dels recursos empleats com a mesura del grau d'estrés dels sistemes. Esta tesi es presenta per compendi de publicacions i tracta d'abordar les metodologies i indicadors utilitzats fins a la data en la planificació i gestió dels recursos hídrics. En primer lloc s'analitza l'estat de l'art que constituïx la primera publicació de la tesi, tal com es detalla en l'Annex 1. La segona publicació, analitza els elements clau per a la formulació de balanços que determinaran, en gran manera, els resultats obtinguts, tal com es detalla en l'Annex 2. La tercera publicació, en l'Annex 3, tracta d'explicar com en les conques on l'aprofitament dels recursos és pròxim o inclús superior a la seua disponibilitat, l'ús dels balanços basats únicament en variables com la precipitació i la temperatura no són suficients, sinó que a causa de l'alta regulació dels recursos ha de recórrer-se a més als models de gestió. Este plantejament contrasta amb les propostes plantejades pels països del nord d'Europa centrats principalment en el models hidrològics. Per a abordar el tema s'ha partit d'un cas pilot localitzat en les conques mediterrànies andaluses. Este treball es presenta en la quarta publicació, que es reproduïx en l'Annex 4. A partir d'aquest anàlisi inicial, es va veure la necessitat de desenrotllar una ferramenta complementaria que permetera unificar tant la informació de partida com els resultats dels models hidrològics i de gestió per al càlcul de la comptabilitat de l'aigua. El desenrotllament d'esta ferramenta, que ha sigut denominat AQUACCOUNTS, i la seua aplicació a un cas general amb tot el detall requerit en planificació s'ha publicat en el quint article que es presenta en l'Annex 5, sent la Demarcació Hidrogràfica del Xúquer el cas d'estudi. A partir dels resultats obtinguts s'ha dut a terme una classificació dels sistemes d'explotació segons el seu grau de desenrotllament comparant-se amb els resultats obtinguts en l'Annex 2 que proposa l'ús de l'indicador de recursos explotables i que s'ha obtingut amb les metodologies tradicionals de balanços. Finalment, l'Annex 6 arreplega l'última publicació d'esta tesi en què s'analitzen els efectes del canvi climàtic en la conca del riu Po (Itàlia) per mitjà de l'ús de la comptabilitat de l'aigua. Este treball ha servit per a identificar aquells elements clau dins dels models de simulació i obri les portes a una millora dels mateixos dins de l'enfocament plantejat pel SEEA-W. Esta tesi pretén col·laborar amb els responsables de les polítiques europees en matèria de planificació per a l'aplicació d'aquelles metodologies i ferramentes més adequades a cada territori.
Pedro Monzonís, M. (2016). Assessment of water exploitation indexes based on water accounting [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/71677
TESIS

Mestrado em Ciências Empresariais
Balanced Scorecard (BSC) é uma metodologia de medição de desempenho capaz de criar um equilíbrio entre medidas financeiras e não financeiras incluindo diversos indicadores de desempenho, permitindo uma avaliação da organização no curto e no longo prazo. No entanto, parece fraca a utilização deste sistema por parte das Pequenas e Médias Empresas (PME's). Assim, apresentamos um estudo sobre a aplicabilidade do BSC por parte destas. Com esta investigação averiguamos que a ferramenta BSC é, na sua maioria, do conhecimento dos inquiridos, ainda assim constata-se a fraca adesão desta metodologia pelas empresas explicada por a utilização de outra ferramenta de desempenho ou por não ser relevante para o tamanho da empresa. Foi também possível verificar que as medidas não financeiras têm cada vez mais importância no dia-a-dia das empresas tendo sido consideradas importantes pelos participantes. Adicionalmente, os resultados demonstram que o facto de a empresa ter uma estratégia definida e o facto da mesma ser conhecida pelos funcionários está associado a uma maior importância reconhecida das medidas não financeiras. Desta forma, a utilização do BSC por parte das PME's Portuguesas é considerada como uma ferramenta que permite melhorar a avaliação da estratégia da empresa e, consequentemente, ajudar os gerentes a melhorar a qualidade do(s) produto(s) e/ou serviço(s).
Balanced Scorecard (BSC) is a performance measurement methodology able of creating a balance between financial and non-financial measures including several performance indicators, allowing an assessment of the organization in the short and long term. However, the use of this system by Small and Medium Enterprises (SMEs) seems to be weak. Thus, we present a study on the applicability of the BSC by them. With this investigation, we found out that the BSC tool is, in the majority, of the respondents' knowledge, yet there is a weak adherence to this methodology by companies, explained by the use of another performance tool or by not being relevant to the size of the company. It was also possible to verify that non-financial measures are increasingly important in the day-to-day of companies, having been considered important by the participants. Additionally, the results demonstrate that the fact the company has a defined strategy and the fact that it is known to employees is associated with a greater recognized importance of non-financial measures. In this way, the use of BSC by Portuguese SMEs is considered as a tool that allows to improve the assessment of the company's strategy and, consequently, helps managers to improve the quality of the product (s) and/or service (s).
info:eu-repo/semantics/publishedVersion

The concept of the balanced scorecard was introduced by Harvard professors Robert

S. Kaplan and David P. Norton in 1992 when organizations realized that it was no

longer sustainable to focus only on financial objectives in order to stay competitive.

The balanced scorecard was traditionally developed for use in for-profit organizations

but with its fundamental idea that the financial perspective does not always cover

what is most important, it has also been implemented in non-profit organizations

where profit maximization is not the main objective. Although the balanced scorecard

is presented to be an effective management system for survival in a more

challenging and competing environment it has also been strongly criticized by several

authors as well as organization that have unsuccessfully implemented it. Empirical

studies evaluating this relatively new management control system are still rather

limited, especially in non-profit organization which made us eager to look deeper into

the effects of using the balanced scorecard and we identified a research problem;

Is the balanced scorecard an effective management system that improves the

performance of a local public administration in Northern Sweden?

For this study we identified our alignment toward the positivistic scientific ideal. We

have further chosen a deductive approach as the already existing theory of the

balanced scorecard is the base of our research. We have used a qualitative research

strategy where our empirics are based upon eleven semi-structured interviews with

leaders in Skellefteå municipality where they have given their perception of the

balanced scorecard and its influence on the organization management. Our main

purpose has been to evaluate whether the usage of the balanced scorecard is

improving the performance of Skellefteå municipality. In the process of evaluating our

results it has been made evident that the management system is perceived as

performance increasing even though areas of improvements do exists. One example

of improvement could be to develop an IT-tool to facilitate the reporting of the

balanced scorecard as it is at present experienced as a very time consuming process

since it is manually completed. Skellefteå municipality has put a lot of time and effort

on the implementation of the balanced scorecard as well as on developing suitable

perspectives and objectives for the management system. Furthermore, the

municipality has emphasized the importance of communicating and follows up

processes to improve the quality of the system. This careful implementation and

utilization is something that has lead to a balanced scorecard that increases the

performance of Skellefteå municipality

In this thesis, methods used at present in occupational health and safety management are analyzed and a model safety management system is developed. History, development and recent occupational safety regulations in the United States of America and European Union are introduced to give a sight on this subject in developed countries. The suggested model is evaluated with work accident data taken from a company and hazard and risk analysis methods are used to investigate these accidents. Preventive measures to eliminate and reduce the consequences of these accidents are recommended. Finally a model safety management system which can be used in all types of industry is developed.

Freedom of speech as a basic right is the starting point of the article. The Inter-American legal framework contributes pondering on the importance plurality and the vast array of information have in the validity of this right and democracy in general. This consideration is done from the standards given by the Commission reports and the Inter-American Court of Human Rights case law. The article ponders on how and how much the exercise of freedom of speech right is affected by the excessive concentrationof personal property and control over the media.
El artículo toma como punto de partida que la libertad de expresión forma parte del corpus de derechos fundamentales que el marco jurídico interamericano para reflexionar sobre la importancia de la pluralidad y la diversidad de la información tienen para la vigencia de este derecho y de la democracia en general. Esta reflexión se realiza a partir de los estándares construidos por los informes de la Comisión y la jurisprudencia de la Corte interamericanas. El texto reflexiona sobre cuánto y cómo afecta, al pleno ejercicio de la libertad de expresión, la excesiva concentración de la propiedad privada y del control de los medios de comunicación.

The thesis focuses on a medium-sized software company providing services for the largest financial companies and telecommunications operators in the Czech Republic since 1998, the corporate strategy formulation and representation of the strategy as the Balanced Scorecard. The strategic business units are identified, then analyses of different macro-environmental factors, resources and competencies elaborated. The analyses are used to formulate the strategies for the strategic business units. The corporate strategy is formulated based on discussed synergies between the strategic business units. The corporate strategy is expressed as the Balanced Scorecard system, the strategy map and the strategic actions are introduced. Finally, several aspects of the strategy are discussed from the system dynamics perspective.

This thesis is about Balanced Scorecard methodology and about information systems that support Balanced Scorecard in business. The main goals for the thesis are creating a design of Balanced Scorecard for an existing company and then design a BSC information system for this company. Business strategy management is introduced in the beginning of the theoretical part of this thesis. The description of each perspective of Balanced Scorecard follows. There is also a focus on BSC and strategy modifications over the time and one chapter is devoted to metrics, different types of metrics and relationships between them. Application part introduces the company used in the thesis. Based on the knowledge from the theoretical part the Balanced Scorecard is designed for this specific company and then an information system design is created.

Il presente lavoro di tesi si occupa di valutare, attraverso misure finanziarie, i benefici derivanti da un grosso investimento IT dell'azienda Hera. L'azienda ha deciso di investire in ERP basato su SAP per poter creare un nuovo sistema informativo integrato. Ma per calcolare dei reali benefici bisogna tener conto anche di variabili che mutano nel tempo. Per fare ciò, si è deciso di utilizzare due diversi approcci (System Dynamics e Balanced Scorecard) per arrivare alla creazione di un modello simulabile. Dopodiché è stato possibile analizzare i dati attraverso i grafici risultanti e concludere mostrando dei casi. Questi ultimi illustrano cosa succede nel caso in cui tutto sia in condizioni normali, oppure se il lavoro raddoppia, oppure non si concluda mai.

The thesis assesses the financial and economic situation of the company Balky, s. r.o. based on selected methods of financial analysis. For financial analysis, business data is used from the period 2007 - 2009. It includes proposals of solutions to improve the current financial situation.

This dissertation provides results of three studies, which examine the utilization of organizational performance measurement systems. Evidence gathered in the first study provides insight into the number of perspectives or components found in the evaluation of an organization's performance and the relative weight placed on those components. The evidence suggests that the number of performance measurement components and their relative composition is situational. Components depend heavily on the strategies selected by the organization. Bottom-line financial measures like return on invested capital and net profit, while perceived as more important than their nonfinancial counterparts, were not part of the extracted components suggesting that they were viewed as outcomes to be achieved by controlling key nonfinancial measures. The second study examines potential cognitive difficulties inherent in the use of performance measurement systems. Results suggest that whether performance was better than target, worse than target, or equal to target does not affect the perceived importance of the measures. Results also suggest an emphasis on historical financial measures and a lack of emphasis on more forward-looking nonfinancial measures. In addition, there is evidence of a halo effect in that an organization's performance on financial measures appears to influence an individual's perception of the organization's performance on nonfinancial measures. The third study uses structural equation modeling and other related procedures to examine the relationships surrounding an executive's use of performance measurement information. Results suggest that a personality characteristic of executives, specifically their intolerance of ambiguity, affects the amount of information perceived to be important in a performance measurement system. The results further suggest that the amount of information perceived to be important affects the evaluation of organizational performance with perceived risk serving as a mediating variable. Overall, these three studies add to our knowledge of organizational performance measurement system utilization by examining the relative weightings of performance measures, the judgmental effects from utilization of performance measurement systems, and the impact of intolerance of ambiguity on the importance of performance measurement data. In addition, this dissertation examines the link between performance measurement data and the perception of risk in the evaluation of organizational performance.
Ph. D.

The author introduces the regulatory and political landscape of the mining concession and the institutional decay it has suffered. He also shows the systems of acreage and the system which our country has received it well: the System of Public Domain. Finally, the author analyzes the mining concession and harvesting rights, raised according to the Constitution and the General Mining Law, explaining the policy changes needed to strengthen it as a fundamental qualifying title for the development of mining activities in the country.
El autor presenta un panorama normativo y político de la concesión minera y el desgaste institucional que ha sufrido. Asimismo, expone los sistemas de dominio minero y el que nuestro país ha acogido con acierto: el Sistema Dominalista. Por último, analiza la concesión minera y el derecho de aprovechamiento, planteado de acuerdo a la Constitución y Ley General de Minería, explicando los cambios normativos necesarios a fin de fortalecerlo como título habilitante fundamental para el desarrollo de las actividades mineras del país.

Bakgrund: Kaplan och Nortons modell Balanced Scorecard (BSC) introducerades i början av 1990-talet och är ett populärt resultatmätningssystem och strategiskt managementsystem inom ekonomi- och verksamhetsstyrning. BSC exemplifierar det Røvik (2008) kallar ett organisationsrecept och Abrahamson (1996) ett organisationsmode som spridits på en marknad för ekonomistyrningsmodeller. För att underlätta spridning av BSC samt minska motståndet på lokala marknader kan komponenter inkluderas, till exempel som Ax och Bjørnenak (2005) exemplifierar i Sverige avseende BSC och medarbetarperspektivet, ett budgetlöst företagande och det intellektuella kapitalet. Utöver modellens grundare, forskare, konsulter och massme-dia utgör studenter en aktörsroll som både är mottagare av BSC under utbildningen och spridningsagenter i samband med uppsatsarbeten och sedermera i yrkesutövningen. Det är kategorin studenter som är huvudfokus i denna uppsats om BSC popularitet och livscykel. Syfte: Syftet med studien är att skapa förståelse för om och på vilket sätt BSC kan uppfattas som ett populärt organisationsrecept. Detta genom att kartlägga förekomst och beskriva vad som studerats och hur det har presenterats i uppsatser relaterade till BSC tidsperioden 1997 till 2013, med tyngdpunkt på åren 2000-2012. Jämförelsen mellan den empiriska och teoretiska referensramen ska leda till att belysa BSC livscykel. Metod: En dokumentstudie har genomförts där det empiriska materialet är avgränsat till uppsatser vilka producerats vid svenska universitet och högskolor och publicerats i endera eller bägge dataarkiven DiVA och Uppsök vilka finns tillgängliga via Internet. Uppsatser som där-utöver kan återfinnas i lokala arkiv via lärosätenas bibliotek och hemsidor ingår inte i studien. Resultat, Slutsatser: Resultaten i denna undersökning som omfattar information om cirka 500 uppsatser visar att antalet uppsatser som relaterats till BSC ökat till år 2006 för att därefter uppvisa en avtagande trend. Det är dock en skillnad mellan studier inriktade mot offentlig eller privat verksamhet, där det de senaste tre åren finns indikationer på ett stigande intresse för BSC inom privat verksamhet. Det går att spåra avtryck av BSC innehåll och utveckling i uppsatserna, till exempel studier om budget och BSC och studerade organisationer som omnämns i den svenska BSC litteraturen. Ett tydligt avtryck är studerande som spridningsagenter för BSC och en länk mellan akademi och praktik på en marknad för ekonomistyrningsmodeller. Baserat på en beräkning med mycket förenklade antaganden har studerande gemensamt ägnat nästan två sekel till att genomföra undersökningar som är mer eller mindre inriktade mot BSC.
Background: Kaplan and Norton’s Balanced Scorecard (BSC) was introduced in the beginning of the 1990s and is a popular performance management system and strategic management system. BSC is also an example of a management idea (Røvik 2008) and management fashion (Abrahamson 1996) disseminated in a management fashion market. To facilitate the dissemination process and to minimize the resistance on local markets several components may be included. In Sweden for example described components are a human perspective, intellectual capital and abandoning of budget (Ax & Bjørnenak 2005). Kaplan and Norton - the founders of the concept together with researchers, consultants and mass media are members of a management-fashion-setting community. Students are also an actor in a management fashion market and they are recipients of BSC in training and in professional occupations. Therefore the student category is the main focus in this study. Purpose: The purpose of this study is to create an understanding whether and in what way BSC may be perceived as a popular management idea. This by first identifying the presence of BSC and then describe what has been studied and how it has been presented in essays during the period 1997 to 2013, with emphasis on the period 2000 to 2012. The comparison between the empirical and theoretical frame of reference will illustrate BSC life cycle. Method: A document study has been performed and the empirical sample is delimited to essays produced at universities in Sweden and published in one or both of the data archives named DiVA and Uppsök. The archives are available on Internet. Essays which additionally may be found at university libraries and their websites are not included in the study. Results, Conclusions: The empirical sample comprises information of about 500 essays and there are a growing number of studies about BSC until the year 2006. Thereafter a tendency for a decline in popularity exists. There is a difference between studies about public and private organizations where there are indications for a growing interest of BSC in private organizations during the last three years of the time period 2000 to 2012. One can find imprints of BSC components and development in the essays. For example BSC and budget and Swedish organizations that are exemplified in the Swedish BSC literature. A strong impression is that students as an actor on a management fashion market, with simplified assumptions have collectively spent almost two centuries to investigate topics which are more or less dedicated to BSC.

碩士
國立清華大學
工業工程與工程管理學系
91
In the face of the reformation of information technology, it is very important for the executives in hospitals to manage the hospitals and make the decisions interms of systematized and automatized approaches so as to maintain their competitive advantages. The study aims to construct hospital performance indexes on the basis of the Balanced Scorecard and develop a Web-Based Hospital Executive Information System (HEIS). By making good use of HEIS, let grasp key information of hospital management turn into a more easily work for the executives in hospitals. First, we reviewed the the related studies on hospital management and interviewed domain experts to generate the key performance indexes of hospital management. Second, we developed a complete set of performance indexes in hierarchy by following the four dimensions of the Balanced Scorecard. Third, we used prototyping method to develop a Web-Based Hospital Executive Information System. Fourth, we designed a survey based on End-User Computing Satisfaction method to evaluate the HEIS. Furthermore, to help hosipital executives in making good decisions, the developed system is equipped with (i) user-friendly interface with graphics and tables; (ii) drill down; (iii) color management; (iv) exeption management. The study conducted an empirical study in a medical center, and the developed HEIS has been implemented there for one year. The result of the survey shows that HEIS receives a high percentage of satisfaction.

碩士
輔仁大學
資訊管理學系
93
With the rapid development of information technology, human beings have advanced into the 10X change era; Modern corporations need to improve themselves to follow the trend in order to increase benefits and reduce costs. Therefore, by using an efficient management information system is important for those companies to adopt the situation. The balanced scorecard released by Kaplan and Norton has prevailed among American large-scale business firms, some of which have been successes, proving it to be an effective measure. For this research paper, a high- tech company will be introduced as an example as using multiple-level cause-and-effect diagram analysis to develop an appropriate management support system of evaluation model on balanced scorecard for the company. The research shows the procedures that how to analyse various kind of information and the performance management system of the company; including prospect lead to the strategies, strategies reach the goal, the goal become as a performance indicator, and using Web-based architecture to design a BSC management support system of digital dashboard. The research has acquired the following results: The balanced scorecard performance indicator of the sales department is established by Multiple- level cause-effect diagram analysis. It not only shows the evaluation method of performance indicator, but also uses two-state weighting Index Evaluation Model to figure out the balanced scorecard performance indicator. Also, the research provides a management support system of two-stage weighting index evaluation model on balanced scorecard which base on the theory of strategy roadmap, theory of performance indicator groups’ analysis of the lead indicators and lag indicators.

碩士
國立高雄餐旅大學
餐旅研究所
107
As the competitive environment changes, the traditional hospitality business model that focuses only on finance is no longer able to cope. Plus, the food and beverage industry don’t have a system to measure business performance so far. Therefore, this study aims to introduce the concept of balanced scorecard and establish a weighting system for the performance indicators of Taiwan's food and beverage management to provide a reference basis for operators to measure business performance. Through the literature reviews of the balanced scorecard for food and beverage industry, this study selects the business performance indicators established by Shi (2017) as the framework. Using analytic hierarchy process to find out the weights of various facets and indicators, than establishing an indicator tool for measuring the business performance of Taiwan's food and beverage industry. Through the focus group method, the feasibility of sorting and constructing the business performance system in the future is discussed in depth. The results of the study show that in the analytic hierarchy process section, “customer” is the most important measurement aspect in the four major facets, followed by “employee”, “finance” and “process”. In the overall weighting section, the top 5 indicators are mainly distributed in the “customer” and “employee” facets. In the focus group, the performance index of the research institute is sorted--customer, employee, finance, and process are consistent with the stable operation of the food and beverage industry. Therefore the feasibility of the future under the framework of the restaurant information system is very high.

碩士
國立中山大學
企業管理學系研究所
93
The introduction of the Strategy Maps cooperate with the Balanced Scorecard(BSC) of Kaplan and Norton of 2003, the application and studying more and more on the practice and academy. In some papers mention the current BSC theory of the limit; there are no any research of interaction influence relation in BSC, Strategy goal, Performance Index and taking action etc. But it is the complicated dynamics relation between the BSC strategy action and the internal process of organization. Most of managers often pays close attention to neglecting the strategy goal long-termly in a short time, the side effect and sequelae caused by the fact that take action in strategy are influenced, form and judge the situation which feedbacks information by accident even more, namely the one that cause strategy planning is improper, then make the push benefit of the strategy goal not so good as expectancy. It can solve the problem of dynamic, If combine in BSC with the system dynamics method. Interaction mechanism and method of probing into enterprise''s strategy goal and performance while measuring that the purpose of this research is here, draw the strategy map and weigh the goal and weigh the causality of the project with enterprises, Set up system dynamics model in accordance with its causality, analyze the result observed in simulation, find out the factor that drive succeeds, select the key index needed in order to finish the strategy goal. The main purpose, (1) to set up: The expansion of strategy map and Balanced Scorecard, and utilize the system dynamics method to carry on planning, simulation, procedure and tests. (2) To analyze: Through the interaction simulation of the test between performance index and strategy goal, looking for the best key performance index and the revise of policy and strategy. The research approach adopts the system dynamics method mainly, the materials which carry on case study are collected and analyzed; '' The procedure of planning, design and measurement of enterprise''s strategy goal '' utilizing this research to be put in order, by the expansion of the strategy map and Balanced Scorecard, carry on the setting-up, simulation, test and analyzing of the system dynamic model. Use to propose the conclusion of this research. Study the conclusion: (1) with the causality of the BSC strategy goal project, there is influence of side effect and sequelae. (2) Imitate the execution achievement of the BSC strategy goal action scheme with the system dynamics method, can be the reference for policy planning and adjustment of the strategy. (3) With the side effect in the strategy goal causality of the Balanced Scorecard, support to conclude the performance index measurement. (4) Utilize the simulate test of system dynamics, look for the leading index in the system. (5) Study and put in order the basic system dynamics model of Balanced Scorecard. Expect that enterprises can use system dynamic to improve the whole benefit for a long time of enterprise''s strategy goal to organize effectively. Lastly, to address the research result that in meaning on of managing, study limitation and the suggestion with follow-up research.

碩士
國立雲林科技大學
工業工程與管理研究所碩士班
95
In over the years, our society is getting very open, and the request of the efficiency of government agencies from the people are getting higher, we have high hopes for the reform of the Performance Evaluation System of government agencies. Many scholars have point out that due to the changing of the circumstances in the society, the old steady government agencies in the past isaggressively learning the management system of local businesses. They wish to improve the efficiency and quality of administration of public affairs through the reform of the organization. Performance measurement has been an important topic in academic research, particularly in the study of governmental organizations with which ultimate authority over public resources lies. How to achieve a more efficient use of resources and guide the organization towards its goals and vision has become one of the main subjects within the discussion of performance measurement. Balanced scorecard provides a strategic framework for implementation and control. It transforms company''s visions and strategies into measurable indexes with four dimensions. This thesis studies on Taiwan Sugar Company, investigates the employees'' attitudes on performance indexes,and constructs TSC''s balanced scorecard. Five core performance factors are extracted from 46 items by factor Analysis.They are： (1)Achievement of Financial Objectives ；(2)Customer Service and Quality and Function； (3)Smooth internal process ；(4)Promote Computer Information System Application ；(5)Motivate and Inspire Employees. These 5 factors are further categorized into four major dimensions:financial , customer, operation efficiency, and organizational learning. Results of analysis show that different department；working level， educational level of employee results in different dimensions.

abstract: The spatial databases are used to store geometric objects such as points, lines, polygons. Querying such complex spatial objects becomes a challenging task. Index structures are used to improve the lookup performance of the stored objects in the databases, but traditional index structures cannot perform well in case of spatial databases. A significant amount of research is made to ingest, index and query the spatial objects based on different types of spatial queries, such as range, nearest neighbor, and join queries. Compressed Spatial Bitmap Index (cSHB) structure is one such example of indexing and querying approach that supports spatial range query workloads (set of queries). cSHB indexes and many other approaches lack parallel computation. The massive amount of spatial data requires a lot of computation and traditional methods are insufficient to address these issues. Other existing parallel processing approaches lack in load-balancing of parallel tasks which leads to resource overloading bottlenecks. In this thesis, I propose novel spatial partitioning techniques, Max Containment Clustering and Max Containment Clustering with Separation, to create load-balanced partitions of a range query workload. Each partition takes a similar amount of time to process the spatial queries and reduces the response latency by minimizing the disk access cost and optimizing the bitmap operations. The partitions created are processed in parallel using cSHB indexes. The proposed techniques utilize the block-based organization of bitmaps in the cSHB index and improve the performance of the cSHB index for processing a range query workload.
Dissertation/Thesis
Masters Thesis Computer Science 2018

碩士
國立清華大學
電機工程學系
104
In recent years, the air pollution and the change of lifestyle enhance the probability of suffering lung disease. Because most of measuring instruments are expensive and placed in hospitals, which are operated with the assistance of the professional. Measuring respiration information by radar system were able to provide the convenience for subject and save the travel time to hospital. In this study, we added the automatic position into the FPGA. It can accelerate the measurement time for the subject. First, we record the subject's process of respiration, then extracted respiratory feature by FSLW model. We can use the feature to estimate and judge the condition of the respiratory system. Until now, pulmonary spirometer is one of the main instruments to measure respiratory indexes. We set the indexes as standard value, which are extracted by pulmonary spirometer, and set FSLW's indexes as the input conditions to classify respiratory ability and predict respiratory indexes. Where we use the support vector machine (SVM) to learn and classify respiratory ability, and use the adaptive neuro-fuzzy inference system (ANFIS) to learn and predict respiratory indexes. Through the results of the experiment, it indicated that the proposed the respiratory index extracted by radar system is reliable. We combine the gait system to increase input conditions of SVM and ANFIS. According to the results, the cooperation with gait system has improved the classification accuracy and correlation with pulmonary spirometer.

碩士
淡江大學
資訊管理學系碩士班
96
Balanced scorecard (BSC) was well-known for its strategic management and was widely used by enterprise in recent years. However, when implementing BSC, some significant problems popped out: (1) high conference costs due to frequent assembly of participants who have varied time schedule and are geographically distributed at different locations, (2) either too many or too few indexes are formulated so that they are unable to focus efforts on achieving company goals, and (3) failure in effectively linking indexes to strategies due to the lack of causal relationship between indexes and strategies. To solve the aforementioned problems, this research develops an information system to enhance the formulation of BSC performance indexes for enterprise. This system, combined with Web-based Group Decision Making and Quality Function Deployment (QFD), sets up the detailed process of conferences of building BSC performance indexes. The advantages of the proposed system include: the use of web-based conference eliminates the temporal and spatial constraints, and the QFD technique can enhance the causal relationship between indexes and strategies in the formulation process.

碩士
南台科技大學
商管專業學院
98
The enterprises are going to face multiple pressures in the management environment after joining WHO, like continuing seriously moving out, growing with the costs of the internal labor and the raw materials, and keeping on the infation etc. For the stainless steel factories, they should be carried out Total Productive Maintenance and Strategic maintenance performance measure to promote their competition, cost down, reduce the shutting down, improve the productive efficiency, and contain the high quality of the products to satisfy consumers’ needs .So far, one of the most important matters is to fulfill improvement activities of the management of the equipment maintenances to help the enterprises reach their goals and raise the competitive advantages. The study focuses on three major groups: 1. Professional managers in the stainless steel factory. 2. Engineers working in the stainless steel factory. 3. Senior managers in the stainless steel factory. The study is based on Balanced Scorecard (BSC). With the deep interviews, literature reviews, questionnaires, and analysis of the hierarchy process, it concludes the following: 1. There are four perspectives and twelve indexes according to the BSC:  Financial perspective: profit ability, conduct ability, equipment management ability.  Customer perspective: customer relationship, market demand, brand image, products innovation.  Internal process perspective: production ability, maintenance ability.  Learning and growth perspective: training and evaluation ability, proposal improvement, technology to publish. 2. The BSC is not only a measure tool of the strategies management, but also a performance index in the stainless steel factory. 3. According to the hierarchy process analysis, we could that the financial perspective and the internal process perspective are more important than other in the BSC.

碩士
國立屏東科技大學
農企業管理系所
101
The complexity and number of non-profit organizations continue to grow due to such factors as rising unemployment, economic downturns, increased poverty and government deficits to name a few. In Europe and North America social enterprises are gradually being developed to cope with a variety of economic and social problems. 　　The Christian Mountain Children’s Home (CMCH) will serve as the primary case study. In recent years, this orphanage, which serves the needs of aborigine children, has begun to develop the surrounding area for the production of Jinghuang mangos with consideration as to how to use the land and existing resources to further develop agricultural-related industries, but also what kind of business strategy should be adopted. Here consideration is given with regards to creating business opportunities, increasing customer value, seeking opportunities and a competitive advantage in the process of welfare industry management. We will exam improving operational performance, and developing unique strategies to address the very real urban-rural gap. At the end of 2012 CMCH established Tung-Zhuyin Workshop, the purpose of which was to develop social enterprise projects and techniques that will make maximum use of existing resources and available assets. 　　In this study, the use of the Balanced Scorecard technical requirements and Quality Function Deployment (QFD) techniques, constructed a House of Quality (HOQ), and in the correlation matrix analysis of the results to structured data, forms the basis for the development of Tung-Zhuyin Workshop in order to build a work team consensus; with the performance index serving as the basis for assessment of sustainable management , and to explore the implementation and prioritization of any necessary improvements.

碩士
國立臺北大學
會計學系
92
The annual traffic volume carried by domestic airlines was decreasing in these few years. The factors accounting for it may include: the domestic economic growth has slowed down, several road construction works were completed and available for use, and new land transport operators were allowed to enter into competition on national highways. Moreover, the domestic airlines will meet greater impact when the construction work of high- speed railroad is completed and inaugurated. This study is intended to encourage the domestic airlines to make use of the concept of “Balanced Scorecard” to strengthen the satisfactory level of the employees, review the operation procedures, upgrade the service quality and customers satisfaction so that they may survive in the future competitive environment. This study was made through a questionnaire that was designed with reference to some literatures and opinions from experts. It covers the four domestic airlines: Far Eastern Air Transport, UNI Air, TransAsia Airlines and Mandarin Airlines. The employees of the four domestic airlines operating in Sung Shan Airport and the passengers answered the questionnaires. The result of this study is shown below: 1.On the evaluation index of the “financial perspective”, the employees of the airlines placed great importance on “fixed asset turnover”, “return on assets” and “long-term debt ratio”. It was in compliance with the high-density capital characteristics of airline operation. 2.On the evaluation index of the “customer perspective”, the airlines employees as well as the passenger both thought highly of “provide delay information immediately” and “the clean cabin, spacious seats and comfortable decoration”. As for such items as “Company brand” and “No over-booking”, the answers differ a lot. The possible reasons were: the passengers had no brand loyalty, and the airlines were pursuing the maximum revenue and benefit, they did not want to see the aircraft taking off with empty seats, so they took the measures of “over-booking” and consequently adversely affected the passengers’ interests. 3.On the evaluation index of “internal business process perspective”, the top three items highly thought of by the passengers were: “exactly execute check lists of flight safety”, “take-off and landing on schedule” and “check-in baggage were handled efficiently and carefully”. However, these three items were ranked as the 5th , 6th and 8th in terms of the answers from the airline employees. It shows that the internal service procedures of the airlines were different from the passengers’ opinions. 4.On the evaluation index of “learning and growth perspective”, the items deemed important by the airline employees were: “salary will increase if revenue increase”, “promotion system is actually implemented” and “ extra special leaves will be allowed when service years reach a certain level”. It shows that the employees extremely valued personal welfare and the system of incentive and reward. 5.One the evaluation indexes of the “customer perspective” and “internal business process perspective”, the airline employees and the passengers have great difference on their recognitions. It shows that the airlines still need to improve their customer services quality and internal operation procedures. In addition, from the response of the questionnaire rendered by passengers, one item was suggested: “emergency facilities have to be described in details”. This suggestion is concrete and clear. All points mentioned above were intended to offer for the reference of airline operators for their management.

碩士
國立成功大學
資訊管理研究所
98
Recently, the government increased the number of higher education institutions to cope with changes in economic and technology. The type of the higher education had been changed from elite education to mass education. Although the number of higher education institutions increased, the education budget did not rise. If the budget was shared equally, the resource of education would be diluted. In order to improve the efficiency of resource usage and national competitive strength, the government encouraged higher education institutions to improve performance and developed distinguishing characteristic. Because higher education institutes faced the pressure from government and society, they must pursue the goal of high academic performance to get more budgets and to attract more outstanding scholars and students. The research combined Balanced Scorecard (BSC) and Business Intelligence (BI) to design an academic performance management system for higher education environment. The system included balanced scorecard module, key performance indicators module and performance report module. It used fuzzy theory to process the evaluation of qualitative indicators. Finally, the process was transferred the data of indicators score into valuable knowledge by the BI method. The higher education institutions would achieve the goal and got continuous superiority through above processes.

碩士
元智大學
資訊管理研究所
92
The implementation and reformation of the important national health insurance policy by government makes hospitals confront unprecedented challenge. Especially after the implementation of Global Budgeting System, limited medical resources reduce hospitals’ revenue and influence hospitals’ financial condition. Therefore, under competitive pressure, to promote hospitals’ financial performance, to reach the mission of hospitals’ goals, to medical quality and patient satisfaction simultaneously, senior managers need to plan strategies that have competitive advantages. The research proposes a prototype of a hospital executive information system framework based on the balanced scorecard. First, we collected the major performance indicators of the balanced scorecard by literature review, and also gathered the quality accreditation indicators used by Taiwan healthcare industry. Second, we designed a flexible process and performance management tool of the balanced scorecard based on the literature of Executive Information System. Besides, we used weighting to represent the importance of performance indicators of the balanced scorecard. Furthermore, according to specific objectives, this prototype allows sub-BSCs to be derived from current balanced scorecard in order to satisfy temporary or short-term strategic objectives. Finally, through friendly web-based interface and easy of use functions to this prototype system will enable hospital senior managers to monitor the performance outcome immediately, to gain the effective information needed for decision making and to assist strategy development.

碩士
國立臺中教育大學
教育測驗統計研究所
101
The presented study aimed to develop the computer analyzes indicators of the texts by applying Latent Semantic Analysis and established the web computational system. We analyzed the cohesions of the texts on different genres for grade1 to grade6 and investigated the trend of the cohesions on different grade levels 1. The study provided four validated indices to measure the characteristics of texts: Local LSA, Global LSA, LSA Given-New and LSA verb overlap. 2. The results show Local LSA and LSA Given-New value increases with grade upward trend. The value of Global LSA and LSA verb overlap decreased gradually with grade level upward. According to the best predictive indicator development Grade model predictive text proper reading grades of up to 60.5% explained. 3.The value of LSA verb overlap is high, the pass rate for students articles or four types of questions to answer comprehension level has a positive effect; while the value of LSA Given-New indicators is higher, the pass rate for students articles have reverse impact, but those who can help answer questions on direct inference to understand. 4.To the subjects high grouping students, pass rates affect the title of the highest level is to test reading comprehension assessment, impact low group rates up through reading comprehension level is extracted directly.

碩士
元智大學
工業工程與管理學系
97
The main point and spirit of the technical analysis are to utilize statistical and mathematical formulas to discover, analyze and identify the rhythm and context of price fluctuation. In general, if investors can totally follow technical indicators such as the KD Index and the MACD Index to operate, they will absolutely enjoy a good performance in the long run. For the purpose to enable investors to make immediate decisions of investment when the buy signals appear, this research has utilized Dynamic Time Warping (DTW) and Piecewise Linear Representation (PLR) integrating Back-propagation Neural Network (BPN) to construct a DTW-PLR model and form a technical index system for trade decision which helps investors to detect the appropriate trade point and effectively reduce investment risk as well as to increase the profits. Back-propagation Neural Network is mainly to learn the connection weights between input variables and output variables; then Genetic Algorithms is applied to evolve better representation values which are expected to identify the better trade point in the future. If the technical index system is available at any time for the check of latest prediction indexes and the operation of database, the prediction can therefore provide the most accurate figures instead of frequently changing its conditions of basic analysis with the time-space environment. This change is quite slow; investors may suffer the extreme impact when not being able to endure temporary waiting. If the prediction figures can be immediately known, the analysis regarding unstable data can therefore be improved, and further to predict the new return ratio of investment. Although it is difficult to establish a highly-efficient technical index online prediction system, yet investors and users can obtain more latest information from the system which is developed by Java program and Oracle database.

碩士
中興大學
資訊科學系所
95
With the diversity of equipments for surfing the net, such as PC, cell-phone and PDA, etc., it is more and more common to access emails from electronic devices other than personal computers. Different hardware platforms have different limitations in handling the emails. However, currently mail servers offer WebMail services without offering the differentiation of content presentation among various hardware end devices. In addition, with the heavy use of multimedia content, the load of e-mail server is getting heavier as well. How to ensure an efficient use of the e-mail server system is also a stringent challenge for e-mail managers. In the study, we propose a load-balanced WebMail system for heterogeneous end devices. In this system, when a mail access request sent from a user is received, it is processed by a hardware identity module first. This module uses the information in the HTTP header of the mail access request to determine the device type and accordingly provides an appropriate presentation layout for email readers. We adopt RR (Round Robin)-DNS for dispatching incoming emails sequentially to mail servers. Meanwhile, we use SNMP (Simple Network Management Protocol) to monitor the work load of each mail server, so that we can efficiently start the timely back-up server whenever a busy server is found. Efficient use of back-up server enables the server stability. To show the feasibility of the system, we build a demonstration system in National Taichung Agricultural Senior High School with load simulation. The experimental results indicate that the system can successfully distinguish among heterogeneous platforms for various display layouts. Performance of mail servers, in both load balancing and stability, can also be easily achieved. As a result, through this study, we can practically provide a low-cost yet efficient Webmail server system for medium-scale enterprises.

碩士
國立中正大學
會計學研究所
90
The Business Performance Indicator Support System for Balanced Scorecard ABSTRACT Balanced Scorecard (BSC) is a tool to help an organization evaluate its performance. BSC was first proposed by Kaplan and Norton in a 1992 Harvard Business Review article. There are four segments in a BSC: finance, customer, internal process, innovation and learning. A great challenge in the process of BSC implementation is the selection of adequate indicators. In designing a BSC, managers have to consider whether the selected indicators could truly evaluate the performances of their organization and how the indicators adapt to the changes in business strategies. This research proposes a decision support system framework to assist the managers to select appropriate indicators and to monitor the performance of the organization through these indicators. Equipped with this support system, the functions of BSC become sophisticated. The purposes of this research are as follows: 1. To understand the relationships among BSC performance indicators and to categorize them. 2. To provide the management criteria for selecting indicators according to their industries, helping them select the appropriate indicators. 3. To establish performance indicator supporting system not only helps managers select appropriate indicators but also provides signals for changing in indicators; thus managers can take timely improvement actions to minimize possible bad effects.