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Dissertations / Theses on the topic 'Intangible service'
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Karim, Mohammed Samirul, and Alexander Strzelecki. "Selling Services : Marketing the Intangible." Thesis, KTH, Industriell ekonomi och organisation (Avd.) (stängd 20130101), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-103572.
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The feature of service intangibility is one of the most prominent, albeit controversial, problems in service marketing. Service providing firms have been trying to find ways to ‘tangibilize’ their service offerings in order to assist the potential customers to better understand the benefits and qualities of their services. A review of past literature revealed that most of the studies have been carried out on a theoretical level, but with an insufficient empirical back-up. The authors propose that Marketing based tangibilization (MBT), which has largely remained outside the focus of empirical research for the last four decades, offers a solution to the issue of intangibility on a marketing front. In order to address this issue, the authors of this report have designed a study whose purpose is to explore the effects of intangibility on the marketing activities of eight different service firms. The authors have derived several implications caused by intangibility through a thorough literature review and with that as a foundation they have interviewed one representative from each of the eight service firms – all of them offering consulting services in different domains – as well as analyzed their marketing materials. From this, the authors have deduced eight distinct marketing methods – trials, events and references to name a few – currently in use in those service companies in order to overcome intangibility and then evaluated those methods with respect to the aforementioned implications of intangibility on service marketing. The conclusion is that intangibility is a real issue to be dealt within the context of service provision, and that the resources available and the type of service provided will dictate which of the methods can be implemented at a certain service provider. Finally, several recommendations are provided that the companies could further look into in order to overcome the issue of intangibility, such as an increased use of the possibilities created by the Internet (e.g. social media).KUTA-project
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Sun, Luying. "Product + Service: The Intangible Smart in Everyday Products." University of Cincinnati / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1406819515.
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De, Finis Serena. "Service design for cultural intangible heritage: tra conoscenza dell’architettura contemporanea e turismo sostenibile il caso di Matosinhos." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2022.
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Questo lavoro nasce dal desiderio di approfondire alcuni aspetti della vita legati alle architetture della città, a seguito della mia esperienza di ricerca di tesi svoltasi in Portogallo, nello specifico a Matosinhos, presso la fondazione Casa da Arquitectura.
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Nordin, Annika. "Expressions of shared interpretations - Intangible outcomes of continuous quality improvement efforts in health- and elderly care." Doctoral thesis, Hälsohögskolan, Högskolan i Jönköping, The Jönköping Academy for Improvement of Health and Welfare, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-37302.
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This thesis is anchored in improvement science, the research field of improvement. Improvement science describes and explores improvement in real-life contexts and “system of profound knowledge” (Deming, 2000) is a cornerstone. Performance measures, including their variation over time, are fundamental in the research and evaluation of outcomes of continuous quality improvement efforts (CQI efforts). However, the strong emphasis on operationalisations and measurements risks overshadowing other kinds of outcomes to which CQI efforts can lead. Research has shown that it is advantageous that those performing change have some kind of “sharedness”, e.g. shared cognitions, understanding, knowledge, interpretations or frame of reference. Despite the diversity of concepts and scientific studies, “sharedness” is mainly described as a prerequisite for change. This thesis addresses the call to broaden the scientific approach in improvement science and to take advantage of knowledge developed since Deming's time. It has a point of departure in the presumption that CQI efforts also lead to intangible outcomes; qualitative effects that are not easily captured with traditional performance measures. The concept “Expressions of shared interpretations” is used to study “sharedness” as intangible outcomes. The overall aim with this thesis is to explore Expressions of shared interpretations as intangible outcomes of CQI efforts from the perspective of clinical microsystems and healthcare professionals. The specific aims are to examine and establish how Expressions of shared interpretations develop, influence CQI efforts and change over time. Using a qualitative approach, this thesis comprises four papers, based on three studies. The empirical context is healthcare and welfare organizations providing care: hospital clinics in county councils/regions and nursing homes in municipalities. The studies include time periods from one to three and a half years, totalling six years. Expressions of shared interpretations inherently mean that the methods for data analysis need to be based on commonalities or patterns in the data. In this thesis three methods are used: qualitative content analysis, thematic analysis and directed content analysis. To examine time-related changes, year-to-year comparative analyses of themes and categories are done. To explore Expressions of shared interpretations, different theoretical frameworks are used: team cognitions (Paper 1), sensemaking theory (Paper 2), cognitive shifts (Paper 3) and programme theories (Paper 4). A directed content analysis is applied in a meta-analysis of the results presented in the four papers. The results indicate that Expressions of shared interpretations develop as intangible outcomes of CQI efforts and a general programme theory of CQI efforts in health- and elderly care is developed, illuminating how Expressions of shared interpretations change and influence CQI efforts. The general programme theory incorporates the PDSA cycle and describes the complex, interconnected and continuous development of Expressions of shared interpretations. It also illuminates how Expressions of shared interpretations provide change performers with momentum to engage in forthcoming PDSA cycles and how sensemaking is a central activity. CQI efforts in health- and elderly care are characterised by a “just get on with it” attitude, while in this thesis, thoughtfulness is emphasized. Existing improvement tools support collaboration, creativity and analysis of critical aspects of the operations, yet none of the improvement tools help change performers gain understanding of the CQI effort as such. To address this, this thesis suggests that change performers complement the use of improvement tools with an inquiring mind, that they collaborate in thoughtful dialogues and that leaders function as inquirers. To support this posture, the widely used Model for improvement is complemented with a fourth question: What are our assumptions? The question pinpoints the need to be thoughtful in every step of the CQI effort, not just in the analysis of the problem at hand.
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Яковенко, Р. В., R. Yakovenko, Ю. Р. Тютюник, and J. Tyutyunik. "Сфера послуг : класифікація та економічна роль в умовах сьогодення." Thesis, Кіровоград : КНТУ, 2014. http://dspace.kntu.kr.ua/jspui/handle/123456789/7647.
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У статті розглянуто основні поняття та терміни пов’язані з діяльністю у сфері послуг, надано інформацію щодо різних підходів до класифікації послуг та визначено, яку роль сфера послуг відіграє в економіці країни.
The article deals with the basic concepts and terms related to the activity in the service sector, information on different approaches to the classification of services and the role that the service sector plays in the economy of the country.
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Dogor, di Nuzzo Béatrice. "Recherche des déterminants de la relation entre la motivation du personnel, la compétence organisationnelle et le qualité de service intangible : application à l'hôtellerie." Nice, 2008. http://www.theses.fr/2008NICE0061.
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Schreiber, Susanne. "Der Ansatz von intangible Assets nach US-GAAP : zentrale Aktivierungskriterien - relevante Verlautbarungen - Systembildung /." Wiesbaden : Dt. Univ.-Verl, 2002. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009810202&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Гайдабрус, Наталія Віталіївна, Наталия Виталиевна Гайдабрус, Nataliia Vitaliivna Haidabrus, Олена Анатоліївна Біловодська, Елена Анатольевна Беловодская, and Olena Anatoliivna Bilovodska. "Визначення місця логістики та логістичного сервісу." Thesis, Донецьк: ДВНЗ "ДонНТУ", 2014. http://essuir.sumdu.edu.ua/handle/123456789/34514.
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У статті розглянуто приналежність окремих груп послуг до матеріальних та нематеріальних, виділено місце логістики та логістичного сервісу у даній структурі, подано авторське визначення логістичного сервісу.
При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/34514В статье рассмотрена принадлежность отдельных групп услуг к материальным и нематериальным, выделено место логистики и логистического сервиса в данной структуре, представлено авторское определение логистического сервиса. При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/34514
Belonging of certain groups of services to tangible and intangible, emphasising place of logistics and logistical services in this structure is reviewed in the article, author's definition of logistics services is also presented. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/34514
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Manning, Paul. "Social capital processes : an owner-manager perspective." Thesis, Royal Holloway, University of London, 2012. http://repository.royalholloway.ac.uk/items/da49555d-5f42-d3f5-3b65-0ce3d00dd6cc/9/.
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This thesis investigates the management of social capital processes as they are accomplished-understood, experienced and shaped-by owner-managers. The aim of the thesis is to develop a deeper understanding of the management of social capital processes, to achieve a greater congruence between real-life perspectives and experiences and social capital literature. The thesis argues that social capital is situational, and in the economic situation the theory has been bounded by rational choice framing assumptions. The research problem is that claims for the universality of the economic way of looking at life, and for looking at social capital processes are over-stated. Predicated on this insight the research investigates economic notions of rationality, and low and non-rationality, as well as their inter-dependence in the management of social capital processes. The research follows a qualitative approach for data collection, with flexible pre-coding to guide the research where to look, while retaining an inductive openness to emergent data. The research population is drawn from SME owner-managers in the service and retail sectors, who were researched over two years using semi-structured interviews, observation, and by researcher participant observation. The thesis presents a number of contributions to knowledge. First, the thesis offers an in-depth, single source review explicating the meaning of the economic form of social capital, with reference to its intellectual antecedents, conceptual debates and key theoretical authors. The second (emergent research) contribution is to identify the significance of ethics and autodidactic reading for managing social capital processes. The third (theoretical) contribution argues for an expanded social capital perspective, beyond the prevailing and over-confident rational framing assumptions, and also for a new holistic ontological understanding. The fourth contribution is to identify a number of generic processes which can guide the management of social capital processes.
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Husain, Shakir, and Emre Yilmaz. "The Transfer Pricing Problem in a Service Firm : A Case Study on a Swedish Multinational Enterprise." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260559.
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The purpose of this study is to answer the research question of how a service company (ServiceCo) could achieve a transfer price of its services. This is of particular interest, due to the growth of service firms that have rapidly increased and surpassed the manufacturing firms, as well as the dominant logic shifting towards services. However, the problem with this field of study is that transfer pricing with regards to the service industry, is a rather unexplored phenomenon in which the guidelines and theories are mostly directed towards manufacturing firms. This study uses a single case study approach where ServiceCo’s organizational characteristics were analyzed in order to attain the information required to understand how ServiceCo could achieve a transfer price of its services. Furthermore, this study uses the Eccles (1983) MAP and the OECD Guidelines, as well as incorporating Porter’s (1985) value chain. This study assesses that ServiceCo, in its current state, uses a sub-optimal transfer pricing method of its services. Therefore, a change in the transfer pricing method was suggested to ServiceCo. Given the organizational characteristics of ServiceCo, the results led to the conclusion that ServiceCo could benefit from a residual analysis in the profit split method, in which an actual full cost plus mark-up compensation could be used on its routine functions, and the residual profit could be split between the entities based on the intangible assets employed, functions performed and the risks carried.
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Olsson, Emilie. "Consultancy Services : Marketing Strategies for Intangible Services." Thesis, Växjö University, School of Management and Economics, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-1984.
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Den traditionella marknadsföringen med sin marknadsmix har länge varit den dominerande marknadsstrategin där fokus har vilat på att placera produkten på bästa plats och till ett så förmånligt pris som möjligt. När det rör sig om tjänster finns inte samma möjligheter; företagen måste ta till sig nya markandföringsmetoder för att på bästa sätt marknadsföra sina tjänster. Är tjänsterna dessutom ”osynliga”, måste konsulten skapa ett löfte och kunden måste känna förtroende. Ömsesidiga relationer blir då av högsta vikt, och fokus läggs istället på kundens behov snarare än på företagets egenintressen.
Syftet med denna uppsats var att undersöka hur managementkonsulter effektivast marknadsför och säljer sina tjänster. Vidare var syftet att se hur stora konsultbolag skiljer sig mot små. Teorier inom traditionell- respektive relationsmarknadsföring användes för att få en djupare inblick kring ämnet. Inledningsvis intervjuades 4 konsulter för att kunna konstruera en enkät som senare skickades ut till 25 olika konsultbolag. Resultaten analyserades sedan för att få fram vilka marknadsföringsmetoder som var de mest frekvent använda och vilka faktorer som påverkade valet av metod. Likaså studerades och analyserades likheter och skillnader mellan stora och små företag.
Forskningsnivån inom ämnet är inte markant utbrett, och tanken var därför att testa teorierna och eventuellt bekräfta eller opponera dem. Resultaten från studien visade sig stämma hyfsat bra med teorierna. Slutsatserna är att ju mindre produktifierade tjänsterna är desto mer relationsbaserad marknadsföring bör tillämpas. De företag som endast arbetade med lösningsbaserade konsulttjänster tenderade att lägga mycket tid på att involvera kunden i processen. Dessa konsultbolag ansåg att rekommendationer och referenser var det mest effektiva sätten att nå nya kunder samt fortsätta med nuvarande. Traditionella marknadsföringsaktiviteter användes till en mycket mindre grad, och ansågs vara tidskrävande och ineffektivt. Skillnaderna mellan stora och små konsultbolag var färre än likheterna. Ett svar på detta kan vara att konsultbolag konkurrerar på ett annorlunda men mer jämlikt sätt än företag som säljer produkter. Det är inte det största, och det mesta kända konsultbolaget som blir starkaste konkurrenten, utan det är de som skapar bäst förtroende hos kunden. På så sätt spelar företagets storlek mindre roll, och valet av marknadsstrategi påverkas ej.
The traditional marketing with its marketing mix have for long been the dominating marketing strategy, where focus have been on placing the product at the best place with the best possible price. When it comes to services, the possibilities are not the same; the firms must adapt new marketing methods in order to sell and market their services effectively. If the services are “invisible” as well, the consultant must create a promise and the client must feel secure. Mutual relations then become important, and focus is instead put on the client’s needs rather than the firm’s own interests.
The purpose of this thesis was to examine how management consultants most effectively sell and market their services. Further the purpose was to discover how big consultancy firms differ from small. Theories within the traditional - respectively relationship-based marketing were used in order to get a deeper insight in the subject. By way of introduction four consultants were interviewed to facilitate the construct of a questionnaire, which was later sent out to 25 different consultancy firms. The results were analyzed with the objectives of finding out which marketing methods that were most often used and which factors affected the choice of method. In addition, similarities and dissimilarities between big and small firms were studied.
The state of the art within this subject is not very broad, and the thought was therefore to test the emerging theories and thereby support or oppose them. The results from the study showed to support the theories to a high extent. The conclusions are that the less productified the services are, the bigger effort is needed on relationship-based marketing. Those firms who only sell solution-based consulting tend to put much time on involving the client in the project process. These firms considered recommendations and references to be the most effective ways of reaching new clients and continue with existing ones. Traditional marketing activities were used to a much smaller extent, and were considered to be time-demanding and ineffective. The differences between big and small firms were less than the similarities. An answer to this might be that within the consultancy business the effectiveness is not made through the market share or the numbers of clients, i.e. how big the firm is; instead it is the special expertise and unique knowledge that every consultant keeps that makes them compete equally on the market no matter the firm size.
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Velte, Patrick. "Intangible Assets und Goodwill im Spannungsfeld zwischen Entscheidungsrelevanz und Verlässlichkeit : eine normative, entscheidungsorientierte und empirische Analyse vor dem Hintergrund internationaler und nationaler Rechnungslegungs- und Prüfungsstandards /." Wiesbaden : Gabler, 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016535378&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Andersson, Jesper, Linn Persson, and Johan Stillerfelt. "Den immateriella investeringsprocessen : En flerfallsstudie i tjänsteföretag." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65577.
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Kandidatuppsats (2FE24E), Civilekonomprogrammet - Controller, Ekonomihögskolan vid Linnéuniversitetet i Växjö, VT 2017 Titel: Den immateriella investeringsprocessen – En flerfallsstudie i tjänsteföretag Författare: Jesper Andersson, Linn Persson & Johan Stillerfelt Handledare: Pia Nylinder Examinator: Elin Funck Bakgrund och problem: Antalet tjänsteföretag växer ständigt och mer än hälften av alla företag i Sverige verkar inom denna bransch. Vidare är investeringar avgörande för ett företags framtida överlevnad. Mer än hälften av de investeringar som görs i svenska företag är av immateriell karaktär och den största andelen av dessa sker inom just tjänstesektorn. Trots detta faktum är forskning kring investeringsprocessen främst knuten till materiella investeringar i tillverkande företag. Hur ser då investeringsprocessen för immateriella investeringar ut i tjänsteföretag och hur konstrueras och används beslutsunderlag vid beslutsfattande? Syfte: Syftet med denna uppsats är att analysera och kartlägga processen för immateriella investeringar inom tjänsteföretag. Vidare är syftet att bidra med kunskap om problematiken kring konstruktionen av beslutsunderlag samt beslutslogik gällande dessa investeringar. Meningen är att belysa ett ämnesområde som inte tidigare undersökts och på så sätt göra ett bidrag inom ämnet. Metod: Uppsatsen utgår från en övervägande kvalitativ forskningsstrategi där undersökningsdesignen är en flerfallsstudie. Vidare har utgångspunkten för insamlande av empiriskt material varit semistrukturerade intervjuer. Slutsats: Investeringsprocessen för tjänsteföretag avseende immateriella investeringar kan ses som en guide eller riktmärke och består vanligtvis av faserna initiering, bedömning, beslut, utveckling, implementering och uppföljning. Beslutunderlag konstrueras i regel av mellanchefer medan högre chefer tar det slutgiltiga beslutet om investeringen. Beslutet baseras främst på strategiska analyser som kompletteras med enklare kalkyler, erfarenhet och magkänsla. Nyckelord: Tjänsteföretag, investeringsprocess, immateriell investering, beslutsunderlag, investeringsbeslutBachelor Thesis (2FE24E), Degree of Master of Science in Business and Economics - Controller, School of Business and Economics at Linnaeus University in Växjö, S 2017 Title: The intangible investment process – A multiple case study in service companies Authors: Jesper Andersson, Linn Persson & Johan Stillerfelt Supervisor: Pia Nylinder Examiner: Elin Funck Background and problem: The number of service companies is continuously growing and more than half of all companies in Sweden operate within this branch. Investments are furthermore crucial to the future survival of a company. More than half of the investments in Swedish companies are of intangible character and the major part of these are made within this service companies. Despite this fact research about the investment process are mainly bound to tangible investments in manufacturing companies. Then how does the investment process for intangible investments look in service companies and how is decision basis constructed and used when making decisions? Purpose: The purpose of this thesis is to analyse and map the process for intangible investments in service companies. The purpose is furthermore to contribute with knowledge about the problems connected to the construction of basis for the decision and the logic behind the decision for these investments. The meaning of this is to lighten a subject that is not previously investigated. Method: The thesis is based on a predominantly qualitative research strategy in which the survey design is a multiple case study. Furthermore, the starting point for collection of empirical material has been semistructured interviews. Conclusion: The investment process for service companies in respect to intangible investments could be regarded as a guideline and usually consist of the phases initiation, evaluation, decision, development, implementation and follow-up. Decision basis is commonly constructed by middle-level bosses and the higher management usually makes the final decision about investment. The decision is primarily based on strategic analysis completed by simpler calculations, experience and gut feeling. Keywords: Service company, investment process, intangible investment, decision basis, investment decision
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Fredriksson, Lars, and Niklas Jonsson. "Värdering av tillgångar : En branschpraxis för klädbranschen och byggbranschen." Thesis, Södertörn University College, School of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1547.
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The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differences
between companies and industries. Although these differences can occur, there might be some similarities in the companies’ estimates. Hence, the purpose of this essay is to establish whether there are any differences in how companies are assessing their useful service life of intangible assets, property, plant and equipment and deciding the value of inventories. To be able to accomplish the purpose, company’s annual reports were used along with other necessary sources, for instance books about accounting principles and theories. The study, furthermore, concluded that there are small differences between companies within the same industry and industries altogether, in their judgment on useful service life and the value of the inventories.
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Mehanovic, Aldijana, and Sofia Eriksson. "Internt upparbetade immateriella tillgångar : en studie om identifiering och redovisning i branschen konsumentvaror och -tjänster." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-79201.
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Bakgrund: Inkonsekvensen i hanteringen av internt upparbetade immateriella tillgångar har uppmärksammats av bland annat standardsättarna IASB, AASB, ASBJ samt organisationen RFR. RFR menar att mer fokus bör läggas på identifieringen och redovisningen av internt upparbetade immateriella tillgångar på grund av deras markanta ökning samt betydelse för företag och kunder. Syfte: Studien ska beskriva den kontext där internt upparbetade immateriella tillgångar förekommer, och därmed bidra till en förståelse över hur deras egenskaper och identifiering behandlas redovisningsmässigt, inom branschen konsumentvaror och -tjänster. Metod: Studien är gjord utifrån en kvalitativ ansats och är baserad på intervjuer med företag inom branschen konsumentvaror och -tjänster som har internt upparbetade immateriella tillgångar. Resultat: Branschen konsumentvaror och -tjänster använder sig av både formella och informella tumregler vid identifiering av internt upparbetade immateriella tillgångar på grund av den osäkerhet som råder vid bedömning. Existensen av tumregler påverkas av faktorerna nyckelpersoner, erfarenheter samt storleken på företaget och posten internt upparbetade immateriella tillgångar. Branschen anser att det finns svårigheter i de existerande regelverken men att standarden IAS 38 är tillräcklig överlag.Background: The inconsistency, in the management of internally generated intangible assets, is addressed by the standard setters IASB, AASB, ASBJ and by the Swedish organization RFR. RFR argue that more attention should be placed on the identification and recognition of internally generated intangible assets, this due to their significant increase and impact on companies and customers. Aim: The study is describing the context in which internally generated intangible assets exist. Hence, contributing to an understanding of how their characteristics and identification are treated in accounting, in the consumer goods and service industry. Completion: The study has a qualitative approach and is based on interviews with companies with internally generated intangible assets in the consumer goods and service industry. Result: The consumer goods and service industry use formal and informal heuristics in order to identify internally generated intangible assets due to the uncertainty in the assessment. The existence of heuristics is affected by the following factors; key personnel, experience, company size and size of the internally generated intangible assets. The industry perceives difficulties in the existing regulations, but finds IAS 38 to be, overall, adequate.
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Денісова, А. Ю. "Мотивація персоналу у сфері державної служби: проблеми та перспективи» (на прикладі Краснопільської ОТГ)." Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/87222.
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В магістерській роботі приділено увагу розкриттю проблем та перспектив мотивації персоналу у сфері державної служби (на прикладі Краснопільскої ОТГ), властивостей системи мотивації роботи державних службовців. У дослідженні проаналізовано стан наукової розробки питання дослідження. Визначено зміст та значення мотивування роботи державних службовців. Також у дослідженні схарактеризовано головні теорії мотивації.
Досліджено матеріальну складову системи мотивації роботи державних службовців та позицію і вагомість нематеріального мотивування роботи державного службовця. У роботі схарактеризовано зарубіжний досвід мотивації роботи державних службовців та перспективи його застосовування в Україні. Та запропоновано шляхи вдосконалення мотивування роботи державних службовців на базі Краснопільської ОТГ.
Ключові слова: державна служба, мотивація персоналу державної служби, об’єднана територіальна громада (ОТГ), матеріальна мотивації державного службовця, нематеріальна мотивація державного службовця, теорія мотивація.В магистерской работе уделено внимание раскрытию проблем и перспектив мотивации персонала в сфере государственной службы (на примере Краснопольской ОТГ), свойств системы мотивации работы государственных служащих. В исследовании проанализировано состояние научной разработки вопроса исследования. Определены содержание и значение мотивирования работы государственных служащих. Также в исследовании охарактеризованы главные теории мотивации. Исследована материальная составляющая системы мотивации работы государственных служащих и позиция и значимость нематериальной мотивировки работы государственного служащего. В работе охарактеризованы зарубежный опыт мотивации работы государственных служащих и перспективы его применения в Украине. Но предложены пути усовершенствования мотивирования работы государственных служащих на базе Краснопольской ОТГ. Ключевые слова: государственная служба, мотивация персонала государственной службы, объединенная территориальная община, материальная мотивация государственного служащего, нематериальная мотивация государственного служащего, теория мотивация.
The master's thesis focuses on the disclosure of problems and prospects of staff motivation in the civil service (on the example of Krasnopil UTC), the properties of the system of motivation of civil servants. The study analyzes the state of scientific development of the research issue. The content and significance of motivating the work of civil servants are determined. The study also describes the main theories of motivation. The material component of the system of motivation of civil servants and the position and importance of intangible motivation of civil servants are studied. The paper characterizes foreign experience in motivating civil servants and prospects for its application in Ukraine. However, ways to improve the motivation of civil servants on the basis of Krasnopil UTC are proposed. Key words: civil service, motivation of civil service personnel, united territorial community (UTC), material motivation of a civil servant, intangible motivation of a civil servant, motivation theory.
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Buiza, Saboya Harold Giuseppe. "¿Cómo se mide el nivel de servicio en una empresa de intangibles?" Bachelor's thesis, Pontificia Universidad Católica del Perú, 2019. http://hdl.handle.net/20.500.12404/15926.
Full textAbstract:
El crecimiento exponencial del sector servicios representa un elemento clave en la
economía mundial. Esto supone una oportunidad al buscar mejorar la efectividad de los procesos
de este sector. En consecuencia, es importante buscar modelos que posibiliten alcanzar los
estándares buscados a través del nivel de servicios.
El presente trabajo de investigación está motivado por la necesidad de proponer un
modelo que permita medir, evaluar y generar una mejora considerable del nivel de servicio en las
empresas cuya característica principal es la intangibilidad. Para analizar esa problemática, es
necesario entender los conceptos de servicios y el nivel de servicio; y comparar algunos modelos
como herramientas de evaluación y mejora de este indicador.
En ese contexto, este trabajo consta de un solo capítulo que se ha dividido en 6 partes.
Las tres primeras se enfocan en desarrollar, de manera general, el concepto de servicio, nivel de
servicio e indicadores de desempeño de servicio. Por otro lado, las tres siguientes desarrollan las
3 propuestas: el modelo de factores, el modelo de escalas y el modelo Lean Service. Finalmente
se concluye que existe evidencia, a través de los casos explicados, de que las tres metodologías
planteadas (modelo de factores, de escalas y Lean Service) coinciden en su propósito de medir,
evaluar y mejorar el nivel de servicio en empresas de intangibles.Trabajo de investigación
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Chinyimba, Abby. "An assessment of urban residents' knowledge and appreciation of the intangible benefits of trees in two medium sized towns in South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001957.
Full textAbstract:
In order to meet the different public needs and requirements of contemporary urban society, a better understanding of public perceptions, appreciation and knowledge of the assorted values derived from urban trees is beneficial for improved urban greening. Thus, this study carried out an assessment of urban residents’ knowledge and appreciation of the benefits of trees and the role they play in enhancing the quality of life in urban systems. The study primarily focused on the intangible benefits (also referred to as cultural and regulating services) of urban trees, because most research to date in South Africa on trees and the benefits derived from them is biased towards the provisioning services of trees in rural areas. The significance and contribution of the intangible benefits of trees in urban systems is often underestimated and not seriously taken into account by urban planners, policy makers and other key decision makers. The study was conducted in three different residential settlement types (formal townships, RDP settlements and informal settlements) in two towns in the Limpopo Province in South Africa, namely Bela-Bela and Tzaneen. Findings revealed that the intangible benefits of trees are seen to play a significant role in improving both residents’ quality of life and the environmental conditions in cities, including the preservation of biodiversity. Findings also showed that urban residents had strong spiritual connections with trees and placed considerable cultural and historical importance on specific tree species and individual trees. Urban residents in both towns had moderate knowledge of the intangible benefits of trees based on the knowledge score that was created for the purposes of this study. Fifty seven percent of the residents had ‘reasonable’ knowledge of some of the intangible benefits of trees, while 43% had low levels of knowledge. That said, the majority of residents demonstrated high appreciation (98%) of the intangible benefits of trees (especially social and cultural values), with few residents not recognising these, suggesting that knowledge does not necessarily lead to appreciation. Age and level of education were found to influence knowledge of the intangible benefits of trees. A large proportion (86%) of residents who possessed tertiary level qualifications had more knowledge of the intangible benefits of trees as compared to residents with no formal education. Findings also revealed that younger respondents (60%) had more knowledge of the intangible benefits of trees. Factors that influenced appreciation of the intangible benefits of trees included links to crime, peoples’ value systems (their pro-environmental and altruistic values) and residential settlement type. Sixty five percent of residents in both towns felt that urban street trees and trees in public spaces attract criminals and promote crime, while 67% of RDP and 96% of informal township residents did not use or appreciate the social and recreational benefits of trees mainly because of the absence or long distances to public parks. A Willingness To Pay (WTP) survey revealed that a high proportion of residents in Bela-Bela (86%) were WTP a small annual fee in order to sustain greening initiatives in their communities compared to the residents in Tzaneen (53%). In terms of the planting and retention of trees, it was found that 300 households in both study towns had planted and retained a total of 1 615 trees in spite of the various factors that negatively influenced planting and retention of trees such as residency time and tenure security. The majority (66%) of informal township residents said tenure security was an important factor to consider when making tree planting decisions, while this was not an issue for formal township and RDP residents. Policy implications and recommendations are presented to help municipalities and urban planners improve and develop effective policies and programmes that will enable implementation of sustainable urban greening programmes
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Beelders, Deborah Patience. "Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16574.
Full textAbstract:
Includes bibliographical referencesThe primary concern of this dissertation is the reduction of cross-border tax obstacles by improving the VAT rules governing cross border supplies of services and intangibles. These cross-border transactions are on the increase for many countries around the world. Cross-border transactions come with many challenges which impact current VAT rules and systems negatively and expose serious shortcomings in the application thereof. The dissertation examines the nature of the current cross-border VAT rules in South Africa (SA) and the United Kingdom (UK) and analyses the effectiveness and adequacy thereof. As a result of globalization rapid growth in international trade, specifically by electronic means, is inevitable. Today businesses are certainly becoming more focused internationally and are able to conduct their business activities across borders without constraints. Many VAT rules were designed only taking into account national economic activities and not international activities. The supply of services and intangibles across borders may be made without being reported, recorded and taxed. Many cross-border trading activities may potentially fall outside of the tax net and result in the non-collection of VAT revenues. Many countries have introduced a place of supply rule to mitigate the challenges and uncertainties arising from cross-border transactions. South Africa's value-added tax system does not include a place of supply rule. South Africa's Revenue authorities are currently faced with many challenges and uncertainties regarding the tax consequences of cross border transactions. The effectiveness of SA's existing VAT rules governing exports and imports are increasingly challenged by the growth in online web-based commerce. The difficulty in establishing the most effective rules to ensure compliance with VAT obligations on web-based transactions is growing. There is no standard set of VAT rules for cross-border transactions that can readily be applied internationally to every circumstance to determine the place of supply. The aim of this research is to determine whether the introduction of a place of supply rule is an effective solution to resolve the challenges and uncertainties resulting from cross border electronic transactions and ultimately increase VAT revenue. The dissertation specifically includes information on the practical application of the place of supply rule and the challenges facing the UK. A comparison between the VAT rules applied in South Africa for imports versus the UK place of supply rules is made and the significant differences are highlighted. In conclusion it is proposed that the introduction of a place of supply rule in South Africa would be beneficial and would contribute to the development an d improvement of South Africa's VAT system.
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Bonin, Eva-Maria. "The societal costs of Anorexia Nervosa in England : an investigation into the direct, indirect and intangible costs, with particular regard to the role of outpatient services." Thesis, London School of Economics and Political Science (University of London), 2017. http://etheses.lse.ac.uk/3766/.
Full textAbstract:
Anorexia nervosa (AN) is a severe psychiatric illness affecting primarily adolescent females. Although prevalence rates are low, the associated morbidity, mortality and reduced quality of life result in a severe impact on the individual and thought to incur high societal costs. Combining new analyses of a variety of data sources with existing evidence, this thesis examines the societal costs of AN for England, including treatment costs and productivity impacts, and explores why costs may vary based on individual and service characteristics. An estimate of costs for 2010/11 is presented. The costs of treating AN and variations in costs associated with individual and service characteristics were studied using data from the MCTAAN trial, the Care Pathways Study, and three trials from the NIHR-funded Applied Research into Anorexia Nervosa and Not Otherwise Specified Eating Disorders (ARIADNE) programme. Education attainment and longer-term productivity were studied using data from the ALSPAC and BCS-70, respectively. Results were combined with existing evidence to estimate the societal costs of AN for England. The costs of treatment vary by service type and service characteristics. Individual treatment costs were positively associated with age and duration of illness, and vary by care pathway. Reporting lifetime incidence of AN was associated with a greater likelihood of being sick or disabled at age 30 (economic activity status). The prevalence of AN was estimated at approximately 12,000 cases, with around 6,000 Years of Potential Life Lost per year. The annual societal costs are estimated at between £80.8 million to £251.8 million. Policy recommendations include an emphasis on effective and early treatment, to avoid the need for (re-) hospitalisation – a strong predictor of negative patient outcome as well as treatment costs. There is a need to improve data quality in mental health services to build evaluation capacity.
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Trautwein, Andreas. "Wertrelevanz von Patentinformationen im Kontext der Rechnungslegung : eine empirische Betrachtung für börsennotierte Kapitalgesellschaften in Deutschland /." Wiesbaden : Dt. Univ.-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014957085&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Mariño, Mesías Rosa M. "Proposta d'un model relacional entre el capital humà i la qualitat de servei. Una aplicació al sector bancari andorrà." Doctoral thesis, Universitat d'Andorra, 2015. http://hdl.handle.net/10803/310423.
Full textAbstract:
En l’actualitat, en un entorn tan global, dinàmic i competitiu, és imprescindible que les organitzacions que vulguin perdurar s’esforcin per satisfer les necessitats d’uns clients cada vegada més exigents, la qual cosa es traduirà en un increment dels resultats empresarials. En aquest context, la qualitat representa un aspecte clau en l’èxit de les organitzacions competitives i sostenibles en el temps, i amb el creixement del sector de serveis a les economies desenvolupades, la qualitat de servei ha anat adquirint cada cop més importància en les organitzacions.
Tot i que la qualitat de servei és un constructe que depèn de diversos factors, la importància de l’actitud i del comportament dels empleats en aquest tipus d’organitzacions -en les quals el personal interacciona directament amb el client en la prestació del servei-, és una realitat àmpliament consensuada. Així mateix, els experts coincideixen a identificar el capital humà d’una empresa com el seu actiu més important i a entendre’l com una font d’avantatges competitius. Per tant, el capital humà esdevé un element distintiu de la qualitat de servei que lliuren les organitzacions i alhora, es considera el recurs més valuós en el desenvolupament de l’activitat empresarial, com a element del seu capital intel·lectual.
D’acord amb aquestes consideracions anteriors, aquest treball de recerca que es presenta vol construir escales de mesura, tant del capital humà com de la qualitat de servei vinculada al comportament dels empleats, així com determinar de quina manera el capital humà influeix en la qualitat de servei que ofereixen les empreses, a través de la creació d’un model de relació entre ambdós constructes.
A partir d’una revisió exhaustiva de la literatura, s’han identificat els treballs principals que s’han desenvolupat en l’àmbit de la qualitat de servei, del capital humà, així com pel que fa a la relació entre el capital humà i la qualitat de servei, els quals han permès proposar les hipòtesis del treball.
Atesa la importància de la qualitat de servei en el sector bancari, així com la rellevància d’aquest sector en el Principat d’Andorra -el qual representa un pilar fonamental en l’economia del país-, la part empírica d’aquesta investigació s’ha dut a terme en el sector bancari andorrà.
Amb l’objectiu de desenvolupar la part empírica d’aquesta recerca, i per tal d’assolir els objectius plantejats i de contrastar les hipòtesis formulades, sobre la base de la revisió bibliogràfica s’ha elaborat un qüestionari que s’ha fet arribar a tots els empleats i directius del sector bancari del país.
Després de l’anàlisi dels resultats trobats a partir d’un model d’equacions estructurals, s’ha pogut constatar que el compromís, les competències, la motivació i la flexibilitat són els atributs més representatius del capital humà i en conseqüència, els que més influeixen en la qualitat de servei que lliuren les organitzacions bancàries andorranes.
Es preveu que les conclusions d’aquest treball de recerca permetin millorar la qualitat de servei que ofereixen les organitzacions en general i les del sector bancari andorrà en particular, mitjançant una gestió eficient del seu equip de persones.Nowadays, in such a global, dynamic and competitive setting, it is critical for those organizations that want to thrive to make every effort to meet the needs of their increasingly demanding clients, a fact that will bring about an increase in business results. In this context, quality represents a key element in the success of competitive and sustainable organizations withstanding the test of time, and, with the growth of the service industry within developed economies, service quality has been gradually gaining more importance in this type of organizations. Despite the fact that quality service constitutes a construct that depends on a variety of factors, the relevance of the attitude and performance of the employees of this type of organizations, in which the personnel interact in a direct manner with the client in the provision of a service, is a reality widely agreed upon. In the same way, experts coincide in identifying an enterprise’s human capital as its most outstanding asset and in understanding it as a source of competitive advantages. Therefore, human capital represents a distinctive element of the quality of the service provided by organizations and, at the same time, it is considered the most valuable resource in the development of business endeavours, as a substantial constituent of its intellectual capital. In accordance with these previous considerations, the herein submitted research project aims to build measurement scales, not only in terms of human capital but also with regards to the service quality linked to employees’ performance, as well as to determine up to what extent human capital has an effect on the service quality provided by companies, through the creation of a model of relationship between both constructs. From an exhaustive revision of the relevant scientific literature, the main works developed in the realms of service quality, human capital and the connections established between both concepts have been identified, hence facilitating the proposal of our working hypothesis. Bearing in mind, on one hand, the significance of service quality within the banking sector, and on the other hand, the relevance of this sector as an integral part of the Principality of Andorra, an essential pillar for the country ́s economy, the empirical research for this project has been carried out within this particular sector. With the aims of developing the empirical part of this research, achieving the proposed objectives and contrasting the formulated hypotheses, a questionnaire was designed on the basis of the scientific literature review and it was sent to all the executives and employees of the country ́s banking sector. After analysing the obtained results through the implementation of a structural equation modeling technique, commitment, competences, motivation and flexibility can be confirmed as the most representative attributes of human capital, and, consequently, the ones that influence the most the service quality provided by Andorran banking organizations. It is expected that the conclusions drawn from this research work will contribute to the improvement of the service quality offered by organizations, in general, and by those pertaining to the Andorran banking sector, in particular, through an efficient management of their team personnel.
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Junghans, Veikko. "Biotopmanagement in Festungsanlagen – Trittsteine und Habitate für die Biotopvernetzung." Doctoral thesis, Humboldt-Universität zu Berlin, 2021. http://dx.doi.org/10.18452/22591.
Full textAbstract:
Durch vegetationsökologische Feldstudien wurde das Biotop- und Arteninventar verschiedener Festungsanlagen des 19. Jahrhunderts in Deutschland, Polen und Litauen untersucht. Ein Ziel der Untersuchung war die Bewertung der Standorte für eine Einbindung in den FFH Biotop-Verbund, ergänzt durch Auswertungen historischer Luftbilder sowie Sentinel2-Fernerkundungsdaten.
Die Festungsanlagen neigten in den letzten Jahrzehnten zu einer Wiederbewaldung durch ausbleibende Nutzung und Pflege der Offenlandbereiche. Innerhalb weniger Jahrzehnte sind vor Ort vor allem stadtwaldähnliche Standorte entstanden. Eine Entwicklung hin zu standorttypischen Ausprägung einer HPNV oder anderer Gesellschaften, die als Biotoptypen nach Anhang I FFH-RL ausweisbar wären, ist an den untersuchten Standorten nicht beobachtet worden. Hohe Biotopqualitäten in Offenland-Standorten sowie anderen Biotoptypen sind nicht beobachtet worden.
Festungen und deren Biotope sind als Novel Ecosystems ausweisbar und wären nur als solche in das Biotopverbundsystem integrierbar. Satellitenbasierte Auswertungen bilden die Kleinräumigkeit der örtlichen Biotopstrukturen –und deren Vielfalt nur bedingt ab. Fehlende Pflege und Nutzung von Festungen sowie aufkommende Waldbestände verursachen eine sukzessive Degradation und Schädigung der Bausubstanz.
Eine naturschutzfachliche Begründung für das grundsätzliche Ausbleiben von Sanierung und Bausubstanzerhalt existiert nicht, auch wenn diese Standorte oftmals Habitate für Arten des Anhang IV der FFH-RL aufweisen. Im Gegensatz, die Pflege und der Erhalt des Kulturerbes „Festungsanlagen“ wird von der europäischen Naturschutz- und vor allem Kulturagenda sogar gefordert, da diese neben noch unspezifiziertem Natur- und Erholungswert auch einen intrinsischen gesamteuropäischen Kulturwert haben. Das muss bei der lokalen Raum- und Naturschutzfachplanung sowie in der regionalen Landespflege berücksichtigt werden.The biotope and species inventory of various fortifications of the 19th century in Germany, Poland and Lithuania was examined through vegetation-ecological field studies. One aim of the study was to evaluate the locations for integration into the FFH biotope network, supplemented by evaluations of historical aerial photos and Sentinel2 remote sensing data. Investigated fortifications tended to reforest in recent decades due to the lack of use and maintenance of the open land areas. Within a few decades, urban forest-like sites have developed here at the investigated sites. A development towards site-typical expressions of PNV or other communities, which could be designated as FFH biotopes according to Annex I of the Habitats Directive, has not been observed. High biotope qualities in open land biotopes and other types were not observed Fortresses and their biotopes can be designated as Novel Ecosystems and should only be integrated as such into the biotope network. Satellite based evaluations only provide a limited picture of the small-scale nature and diversity of local biotope structures. The lack of maintenance and use of fortresses as well as emerging forest stands cause successive degradation and damage to the building fabric. There is no nature conservation justification for the fundamental lack of remediation and preservation of building fabric, even though these sites often have habitats for species listed in Annex IV of the Habitats Directive. In contrast, the care and preservation of the cultural heritage "fortifications" is even demanded by the European nature conservation and cultural agenda, as they have an intrinsic pan-European cultural value in addition to still unspecified nature and recreational value. This is even reflected by the aim of the Habitats Directive. This must be taken into account in local spatial and nature conservation planning and in regional land management.
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Maucuer, Raphaël. "Partenariats ONG-entreprise et évolution du business model de la grande entreprise. Le cas de Suez-Environnement." Phd thesis, Université Paris Dauphine - Paris IX, 2013. http://tel.archives-ouvertes.fr/tel-00871802.
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Avec l'émergence des ONG dans nos économies globalisées, les grandes entreprises développent divers types de partenariats ONG-entreprise (POE). Les chercheurs s'interrogent sur leurs enjeux stratégiques. Dans notre thèse, nous étudions la contribution spécifique des POE à l'évolution du business model (BM) de la grande entreprise.Une étude de cas longitudinale processuelle chez Suez-Environnement met en lumière trois grands apports des POE : les POE, selon leur type, influencent la stratégie de l'entreprise par leur concours à la segmentation des activités ; ils contribuent à la conception et au déploiement des BM issus de la nouvelle segmentation ; et ils jouent un rôle moteur dans l'évolution du portefeuille de BM de l'entreprise.À partir de ces résultats, nous proposons : une conception élargie de la finalité du BM intégrant la performance sociétale ; une représentation enrichie du concept de BM, baptisée modèle RCOV-EPs, articulant quatre dimensions en interactions ; et le concept de métabusiness model que nous définissons comme : une métalogique de création de valeur socioéconomique émergeant de relations inter-BM.
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Lee, Huei-huei, and 李慧慧. "Consumer Information Sarch Behavior for Intangible Service-The Wedding Service Industry." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/23650420943201082593.
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碩士國立政治大學
企業管理學系
86
This thesis examines the determinants of consumer information search forintangible goods.The emperical model includes such factors that influence the consumer external search behavior: perceiced benefits, time cost, financial cost, invlovement, perceiced risk, knowledge, age, gender,and income. The results find that the main determinant factor are involvement and perceived benefit.
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Ke, Cingsian, and 柯慶賢. "A Study of Intangible Asset Values For Taiwan Service Industry." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/9y2f96.
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碩士中國文化大學
會計學系
100
Enterprise intellectual capital as an engine of growth of company profits, intel-lectual capital management organization at stake not only value, and is the key of enter-prise growth. Research samples are selected from Taiwan service industry as a research object. Services different from other industry appears to be falling and rising trends year after year, had turned into a service-oriented industry structure in China. Research first of all find out in the industry, the company's intellectual capital value pointers, as varia-ble dimensions variable consisting of financial and intellectual capital, through factor analysis, extraction of principal components and give it a name, as an argument, and fi-nally by stepwise regression, identify industry analysis and comparison of the influence of the most important factors. Study concludes, cost control, profitability of employees, employee productivity, resource allocations, employee average earnings of employees, assets of the company, at the time of stepwise regression analysis, being the intelligent capital measuring more than three pointers are included, for the most of intellectual cap-ital at stake, show enterprise’s efficient use of assets and manpower to create intellectual capital value. But “investment” is not a service of intellectual capital value creation factors have yet to be Taiwan service industries continue to work in the future. Hope that follow-up studies using more intellectual capital evaluation method for measuring Enterprise intellectual capital value, for more in-depth study.
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Stucker, Jürg. "Adding value through improved intangible asset transparency /." 2008. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=017050604&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Chao, Min-Chih, and 趙敏陟. "The Relationship among Intangible Assets and New Product Development－The Case of Financial Services Industry in Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/wr4qts.
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碩士臺中技術學院
事業經營研究所
97
Financial service industry has taking the intangible assets as it’s value measured industrial characteristic, it is mainly composed of human capital and structure capital. Taiwan''s financial organizations receive the influence of international financial circumstance. In the intense competition of industry environment, financial organizations must devote themselves to new product development for creating customer value to increase profits for arriving good performance. This research mainly discusses the way of financial service companies achieve new product performance growing. Two factors contain of cross-functional integration and co-production in this research symbolize the internal organization make use of both “efficiency” and “effectiveness” management mechanism to achieve new product performance growing. Therefore, they can become the positive influence factors between intangible assets and new product performance or not in the financial service industry, but also discussing in this research. This study take Taiwan financial service industry as the mainly research samples, and try to find out the relationship between intangible assets, cross-functional integration, co-production, and new product performance objectively. Questionnaires method was used to collect data, and the investigation universality contains the financial holding company, security industry, banking industry, life insurance industry, property insurance industry, and with the other financial related industry and so on six categories, altogether 68 financial organizations. 1,260 questionnaires were be issued, and 871 questionnaires were valid. The effective response rate was 69.13%. After examining the empirical research results, conclusions of this study are as follows: Intangible assets, cross-functional integration, and co-production have positive effects on new product performance. Cross-functional integration and co-production have partial mediating effect between intangible assets and new product performance.
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Shen, Pei Yi, and 沈佩億. "The Relationship of the Consistency of IMC Strategy and Brand Equity: Comparison between the Tangible Goods and Intangible Services." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/16462967615765146503.
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碩士東吳大學
企業管理學系
92
There are few empirical researches in IMC, although we recognize that IMC’s importance for brand performance. In this study, we may adopt some empirical aspect to examine the importance of IMC and chose to explore the influence on IMC at strategic level (the consistency of corporate core values/mission, customer-driven philosophy, product and service performance, brand identity, brand positioning, and executional consistency). And since some service offerings are more intangible than others, it is logical to expect some variation in the application of IMC to services (Mattila, 2000). Therefore, we put the intangible characteristic of service in this study. We choose the tea drinks to represent the tangible goods and mobile phone services providers to represent the intangible services. Hence, self-administered questionnaires were distributed to convenience sample of consumers who buy tea drinks and mobile phone services. And we use SPSS 11.0 and LISREL 8.50 to analyze data. In this study, we found that the consistency of corporate image (corporate core values and mission), brand identity, product and service performance, brand positioning, and executional consistency positively impact brand equity. But for the consistency of customer-driven philosophy does not play a significant role for brand equity. Furthermore, the consistency of corporate image (corporate core values and mission) and executional consistency have more positive impact on brand equity and the consistency of product and service performance, brand positioning and brand identity don’t have more positive impact on brand equity for the intangible services than for the tangible goods.
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Lock, Lee Laurence. "Corporate Social Capital and Firm Performance in the Global Information Technology Services Sector." 2008. http://hdl.handle.net/2123/2316.
Full textAbstract:
Doctor of Philosophy(PhD),The confluence of a number of marketplace phenomena has provided the impetus for the selection and conduct of this research. The first is the so called value relevance of intangibles in determining share market performance of publicly listed companies. The growing gap between market and book values has been proposed as an indication of the impact of intangibles on share price values. A second related phenomenon is the increasing reliance on share price appreciation as the principal means for shareholder return as opposed to returns through dividends. This suggests that share prices are becoming an even more critical firm performance measure than traditional accounting-based firm performance measures like return on investment (ROI). A third phenomenon is the rapid growth in marketplace alliances and joint ventures, the number of which has grown rapidly over the past 30 years. The explanation for these phenomena may lie in the concept of corporate social capital (CSC) which, as an intangible asset (IA), has been proposed in several normative studies. CSC has been defined as “the set of resources, tangible or virtual, that accrue to a corporate player through the player’s social relationships, facilitating the attainment of goals” (Leenders & Gabbay, 1999, p3). However, constructs for CSC have only been loosely defined and its impacts on firm performance only minimally empirically tested. This research addresses this gap in the literature. The key aim of this research is to explore the impact of CSC on firm performance. Through the use of CSC as a lens for viewing a firm’s intangibles, several important sub-components of the CSC formulation are exposed. These include a firm’s market centrality (CENT), absorptive capacity (AC), internal capital (INC), human capital (HC) and financial soundness. Therefore, an extended aim for this research is to identify the differential impacts of the CSC sub-components on firm performance. Firm performance was measured as ROI, market-to-book ratios (Tobin’s Q) and total shareholder return (TSR). Overall, the research results indicate that CSC is a significant predictor of firm performance, but falls short of fully explaining the market-to-book value disparity. For this research an innovative computer-supported content analysis (CA) technique was devised to capture a majority of the data required for the empirical research. The use of a commercial news aggregation service, Factiva, and a standard taxonomy of terms for the search, allowed variables for intangible constructs to be derived from a relatively large sample of firms (n=155) from the global information technology services (ITS) sector from 2001 to 2004. Data indices for joint venture or alliance activity, research and development (R&D) activity, HC, INC and external capital (EC) were all developed using this CA approach. The research findings indicated that all things aren’t equal in terms of how the benefits of CSC accrue to different firms in the sector. The research indicated that for larger, more mature firms, financial soundness does not necessarily correlate with improved shareholder return. The inference is that these firms may have reached a plateau in terms of how the market is valuing them. In terms of market centrality, the research indicates that software firms could benefit from building a larger number of alliances and becoming more centrally connected in the marketplace. The reverse is true, however, for larger, more established firms in the non-software sectors. These companies can be penalised for being over-connected, potentially signalling that they are locked into a suite of alliances that will ultimately limit their capacity to innovate and grow. For smaller, potentially loss-making firms, the research indicates that investments in HC are potentially the only investment strategy that could result in improvements in profitability and shareholder return. Investments by such firms in R&D or INC developments are likely to depress shareholder value and therefore should be minimised in favour of HC investments. For larger, more established firms, investment in HC is beneficial for both ROI and TSR. Investments in areas like R&D and INC were found to be only beneficial to those firms who have the financial capacity to afford it. Firms that don’t appear to have the financial resources to support the level of investments they are making in R&D and/or INC were penalised by the market. Overall, the research provides specific insights into the links between firms and their performance, through appropriate investments in CSC. In terms of research practice, this research demonstrates the viability of computer-supported CA. Progress in the development of more intelligent search technologies will provide increasing utility to CA researchers, promising to unlock a vast range of textual source data for researchers that were previously beyond manual CA practices.
31
Araya, Vallespir Carlos F. "Calidad percibida en la atención odontológica a una población urbana usuaria de un centro de salud familiar : una valoración empírica de los elementos intangibles de los servicios de salud. Talcahuano. Chile." Doctoral thesis, 2014. http://hdl.handle.net/11086/1443.
Full textAbstract:
El afán permanente por mejorar las actividades humanas requiere un proceso de evaluación, que permita fortalecer lo óptimo y hacer correcciones donde se detecten falencias. Como mecanismo de evaluación en toda empresa lo frecuente es basarse en las cosas tangibles o materiales. Sin embargo, evaluar la calidad de la atención odontológica desde la perspectiva del usuario es cada vez más frecuente, siendo la satisfacción un buen predictor del cumplimiento del tratamiento y adhesión a la consulta o proveedor de servicios; es un instrumento útil para evaluar los consultorios y los modelos de comunicación (por ejemplo posibles tomas de decisiones). La opinión del paciente puede utilizarse sistemáticamente para mejorar la organización de los servicios odontológicos a ofrecer. El cuestionario y su aplicación es uno de los métodos más eficaces para la detección de los niveles de satisfacción del cliente/usuario, teniendo presente el respeto a las sensibilidades y emociones que pueden dejar oculto o sobredimensionado algún indicador. El presente trabajo utilizó una herramienta, la escala SERVPERF, validada en las empresas privadas de servicio y basada sólo en las percepciones como una forma de evaluar la calidad, es decir se pesquisan sólo dimensiones intangibles. Se tomó una muestra de 405 personas de un universo poblacional de 48.746, permitiéndose un error del 5% con un nivel de confianza del 95% y se aplicó en sus hogares una encuesta elaborada para la ocasión. Se observó cuál es la percepción de la atención a uno de los grupos más vulnerables de los usuarios, las personas con discapacidad. También se efectúo un estudio piloto en otra comuna a fin de estudiar concordancia de resultados. Los resultados mostraron la valoración más baja para la folletería y recetarios con un 4,85 en la escala 1 a 7, siendo este último lo mejor. Un 6,84 fue la nota asignada al sistema de acopio de datos y un 4,91 para los demás miembros del consultorio. Un 5,79 es la nota que obtienen los odontólogos que otorgan laprestación. El criterio Empatía resultó ser la media más baja y distinta a todos (p< 0,004). En las personas con discapacidad, los resultados mostraron mayor deficiencia en la atención con una media general de 4,82, pero no se encontraron diferencias estadísticamente significativas (p>0,05) entre los promedios de los criterios. Al comparar la atención de las personas no discapacitadas con personas discapacitadas, todos los promedios de estos últimos fueron inferiores (p < 0,05). Se puede concluir que es necesario explicar a las autoridades, que si bien los esfuerzos en equipamiento e infraestructura son muy útiles, debe haber un apoyo al crecimiento del capital humano, elemento intangible, ya que su valoración es un complemento importante en la satisfacción del usuario.
32
Bekele, Yifru Tafesse. "Industry and firm effects on the performance of financial services mediated by competitive advantage in Ethiopia." Thesis, 2017. http://hdl.handle.net/10500/24485.
Full textAbstract:
The main objective of this study was to explain top management perceptions of industry and firm effects on firm performance through the mediation of competitive advantage in financial service firms operating in a regulated industry in a developing Ethiopian economy. The resource-based and industry-based views, constituting the two main schools of thought explaining performance variations among firms, were used as theoretical foundation of this study. Porter’s five-forces framework was used during this process. The researcher employed a post-positivist paradigm using a cross-sectional survey design. A total of 27 financial service firms (15 banks and 12 insurance firms) that had functioned for three and more years were selected for the study. The unit of analysis was ‘firms’, while respondents were top level managers with a total target population of less than 300. A census survey rather than a sample survey was undertaken. A total of 287 survey questionnaires were distributed (banks 180 and insurance industry 107), of which 215 were collected from 26 firms (15 banks and 11 insurance firms). Of the questionnaires 206 were properly completed leading to a valid response rate of 71%. These were used for the data analysis. A variance-based PLS-SEM approach, which is relevant to evaluate the predictive effects of the industry and firm factors on firm performance, was used to explain the hypothesized model using SmartPLS 2.00 software as well as the Statistical Package for the Social Sciences program. The assessment of the hypothesized model indicated that the R2 result on firm performance variance due to the combined industry effects and firm effects was 39%, indicating a moderately significant predictive accuracy of the model. The relative direct effect size (f2) of the industry on firm performance was 3%, while firm had a direct effect size of 2%, which was small. The combined indirect relative predictive accuracy of industry and firm effect sizes on firm performance through competitive advantage was high at 27%. This was driven by the relative substantial predictive power of firm effect on competitive advantage (f2 = 65%). Furthermore, the predictive capability (Q2) assessment result of the model indicated that both industry and firm effects had a 23% relevant predictive power on firm performance. The direct relative measure of the predictive relevance (q2) value of industry effect (q2 = 0.02) on firm performance was relatively higher than that of the firm effect (q2 = 0.01). Competitive advantage had a relative predictive power of 0.12, which was driven by the direct relative predictive capability of firm effect (q2 = 0.25) on competitive advantage. The overall assessment results of the structural model revealed that the model had satisfactory statistical power to predict the hypothetical research model. The hypothesis that industry effects had an influence on the performance of financial service firms was not supported. The result indicated that industry effects had a positive and non-significant relationship with firm performance, which points to competitiveness in the financial services industry. These results were achieved against the tenets of Porter’s five-forces framework. The hypothesis that firm effects had a positive predictive effect on firm performance was also not supported, indicating that resources and capabilities do not directly lead to improved firm performance. The direct effect of competitive advantage on firm performance was supported. The mediating effect of competitive advantage between industry effects and firm performance was not significant, while the mediation of competitive advantage between firm effects and firm performance was highly significant. The findings of this study revealed that firm effects were relevant through the mediation of competitive advantage in explaining performance variances among financial service firms, operating in a strictly regulated industry. The relative predictive power of firm effect on competitive advantage was high. Firm resources, particularly intangible resources and dynamic capabilities, are the key predictors of firm performance indirectly through the mediation of competitive advantage. Such an advantage may not last long given the excessive supervision and regulations that exist and the fact that firms are being dictated to by the government to comply with its strategic direction as opposed to pursuing their own firm specific strategies. Such practice could encourage competing financial firms to converge and pursue similar types of strategies and encourage imitations to gain short term competitive advantage and superior performance. This finding contradicts the fundamental premise of the resource-based view and firm heterogeneity even though it tentatively supports the argument made by Foss and Knudsen (2003) who argue that heterogeneity is not a necessary condition to gain competitive advantage and superior firm performance. Financial service firms should not only develop and manage their resources and capabilities, but they should also monitor the changes in the industry. This finding highlights the fact that firms can create competitive advantage and enjoy superior performance in a closed and regulated industry. The findings of this research make a significant contribution to the existing debate on the resource-based and industry-based views in explaining the causes of firms’ performance variations specifically in a regulated environment.Business Management
D.B.L.
33
Bekele, Yifru Tafesse. "Industry and firm effects on the performance of financial services mediated by competitive advantage in Ethiopia." Thesis, 2018. http://hdl.handle.net/10500/23736.
Full textAbstract:
The main objective of this study was to explain top management perceptions of industry and firm effects on firm performance through the mediation of competitive advantage in financial service firms operating in a regulated industry in a developing Ethiopian economy. The resource-based and industry-based views, constituting the two main schools of thought explaining performance variations among firms, were used as theoretical foundation of this study. Porter’s five-forces framework was used during this process. The researcher employed a post-positivist paradigm using a cross-sectional survey design. A total of 27 financial service firms (15 banks and 12 insurance firms) that had functioned for three and more years were selected for the study. The unit of analysis was ‘firms’, while respondents were top level managers with a total target population of less than 300. A census survey rather than a sample survey was undertaken. A total of 287 survey questionnaires were distributed (banks 180 and insurance industry 107), of which 215 were collected from 26 firms (15 banks and 11 insurance firms). Of the questionnaires 206 were properly completed leading to a valid response rate of 71%. These were used for the data analysis. A variance-based PLS-SEM approach, which is relevant to evaluate the predictive effects of the industry and firm factors on firm performance, was used to explain the hypothesized model using SmartPLS 2.00 software as well as the Statistical Package for the Social Sciences program. The assessment of the hypothesized model indicated that the R2 result on firm performance variance due to the combined industry effects and firm effects was 39%, indicating a moderately significant predictive accuracy of the model. The relative direct effect size (f2) of the industry on firm performance was 3%, while firm had a direct effect size of 2%, which was small. The combined indirect relative predictive accuracy of industry and firm effect sizes on firm performance through competitive advantage was high at 27%. This was driven by the relative substantial predictive power of firm effect on competitive advantage (f2 = 65%). Furthermore, the predictive capability (Q2) assessment result of the model indicated that both industry and firm effects had a 23% relevant predictive power on firm performance. The direct relative measure of the predictive relevance (q2) value of industry effect (q2 = 0.02) on firm performance was relatively higher than that of the firm effect (q2 = 0.01). Competitive advantage had a relative predictive power of 0.12, which was driven by the direct relative predictive capability of firm effect (q2 = 0.25) on competitive advantage. The overall assessment results of the structural model revealed that the model had satisfactory statistical power to predict the hypothetical research model. The hypothesis that industry effects had an influence on the performance of financial service firms was not supported. The result indicated that industry effects had a positive and non-significant relationship with firm performance, which points to competitiveness in the financial services industry. These results were achieved against the tenets of Porter’s five-forces framework. The hypothesis that firm effects had a positive predictive effect on firm performance was also not supported, indicating that resources and capabilities do not directly lead to improved firm performance. The direct effect of competitive advantage on firm performance was supported. The mediating effect of competitive advantage between industry effects and firm performance was not significant, while the mediation of competitive advantage between firm effects and firm performance was highly significant. The findings of this study revealed that firm effects were relevant through the mediation of competitive advantage in explaining performance variances among financial service firms, operating in a strictly regulated industry. The relative predictive power of firm effect on competitive advantage was high. Firm resources, particularly intangible resources and dynamic capabilities, are the key predictors of firm performance indirectly through the mediation of competitive advantage. Such an advantage may not last long given the excessive supervision and regulations that exist and the fact that firms are being dictated to by the government to comply with its strategic direction as opposed to pursuing their own firm specific strategies. Such practice could encourage competing financial firms to converge and pursue similar types of strategies and encourage imitations to gain short term competitive advantage and superior performance. This finding contradicts the fundamental premise of the resource-based view and firm heterogeneity even though it tentatively supports the argument made by Foss and Knudsen (2003) who argue that heterogeneity is not a necessary condition to gain competitive advantage and superior firm performance. Financial service firms should not only develop and manage their resources and capabilities, but they should also monitor the changes in the industry. This finding highlights the fact that firms can create competitive advantage and enjoy superior performance in a closed and regulated industry. The findings of this research make a significant contribution to the existing debate on the resource-based and industry-based views in explaining the causes of firms’ performance variations specifically in a regulated environment.Business Management
D.B.L.