Dissertations / Theses: 'Value hierarchy'

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Zhakata, Norwell. "Control, value, sense and system : dimensions of hierarchy in selected knowledge management theories." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86231.

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Thesis (MPhil)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: Knowledge management is an organisational science field that is viewed by many as a panacea to the challenge of successfully managing knowledge intensive organisations. Knowledge management is marked by a clear departure from traditional management thinking that viewed the ideal organisation as a bureaucracy with a clear hierarchical structure. Much of this has been the natural result of advances in information technology making new ways of working possible, but frequently, flatter structures are advocated on the assumption that knowledge work is necessarily stifled in hierarchical structures. The thesis sets out to show that whilst this assumption might be true, it can also be ideological if based on a naive conception of hierarchy and organisation. This is done by describing various notions of hierarchy that go beyond the pure bureaucratic form. Thereafter it is demonstrated that these more nuanced notions of hierarchy lie at the core of some of the foundational knowledge management theories. The first chapter gives an overview of management thinking; connecting and contrasting scientific management with knowledge management. The case is made for why many assume that knowledge management is inherently anti-hierarchical. The second chapter describes the various notions of hierarchy by tracing the historical origins of the word and exploring how it has found multiple meanings in the context of society and organisations. Four prominent usage contexts of the notion of hierarchy emerge. The first usage is that of control where hierarchy refers to bureaucracies. The second usage examines the use of hierarchy in identifying various organisational cultures (Markets, Clans, Adhocracies and Hierarchies). The third usage applies to organisation sensemaking levels. The fourth usage refers to the use of hierarchy as it applies to organisations as the coupling of systems and subsystems. In the third chapter it is demonstrated to what extent each of these notions of hierarchy informs selected mainstream knowledge management theories. It is argued that there are multiple contexts in which the notion of hierarchy can be used and observed in knowledge management thinking. The fourth chapter concludes by restating the multiple meanings of organisational hierarchy and discussing the implications for knowledge management. The thesis comes to the conclusion that the notion of hierarchy is readily acknowledged and used in knowledge management thinking, albeit in different contexts and in more nuanced ways than merely as control. What is needed is to take these various contexts into account before a claim can be made that hierarchy is bad or good for knowledge management. A better conceptualisation of what is meant by hierarchy shows that such blanket claims are neither accurate nor instructive.
AFRIKAANSE OPSOMMING: Kennisbestuur is 'n veld in organisasiestudies wat deur baie mense gesien word as die oplossing vir die bestuursprobleem van kennis-intensiewe organisasies. Kennisbestuur word gekenmerk deur 'n duidelike afwyking van die tradisionele bestuursdenke wat die ideale organisasie sien as 'n burokrasie met 'n duidelik hierargiese struktuur. Hierdie afwyking is waarskynlik die natuurlike resultaat van voortuitgang in informasietegnologie wat nuwe maniere van werk moontlik maak, maar soms word platter strukture bepleit op die basis van die aanname dat kenniswerk in beginsel deur hierargiese strukture benadeel word. Die tesis probeer wys dat alhoewel so 'n aanname wel waar kan wees, dit ook ideologies kan wees, veral wanneer gebaseer op 'n naïewe verstaan van hierargie en organisering. Dit word gedoen deur verskeie vorme van hierargie, wat verfynings van die burokratiese vorm is, te beskryf en daarna te demonstreer hoedat hierdie meer genuanseerde konsepsies van hierargie baie van die hoofstroom kennisbestuursteorieë informeer. Die eerste hoofstuk gee 'n oorsig van bestuursdenke vanaf wetenskaplike bestuur tot kennisbestuur. 'n Argument word gevoer oor hoekom baie mense aanvaar dat kennisbestuur in wese anti-hierargies is. Die tweede hoofstuk beskryf die verskeie vorme van hierargie deur die geskiedkundige oorsprong van die woord na te spoor en te wys op die vele maniere waarop dit neerslag gevind het in die samelewing en spesifiek in organisasies. Vier prominente gebruikskontekste word geïdentifiseer. Die eerste verwys na hierargie as kontrole in burokrasieë. Die tweede ondersoek die uitbreiding van hieragie as 'n manier om verskillende organisatoriese kulture te identifiseer (Markte, Klans, Adhokrasieë en Hierargieë). Die derde gebruikskonteks het te make met vlakke van organisatoriese singewing. Die vierdie konteks verwys na die gebruik van hierargie in die koppeling van sisteme en hulle subsisteme soos dit in organisasie-denke neerslag vind. Die derde hoofstuk demonstreer tot watter mate elkeen van hierdie gebruikskontekste geselekteerde hoofstroom kennisbestuursteorieë onderlê. Daar word geargumenteer dat daar 'n veelvoud van kontekste is waarbinne hierargie in kennisbestuur gebruik en waargeneem kan word. Die vierde hoofstuk sluit af deur die verskeie betekenisse van hierargie op te som en die implikasies vir kennisbestuur uit te stippel. Die tesis kom tot die slotsom dat hierargie in kennisbestuur erken en gebruik word, alhoewel in verskeie kontekste en in meer genuanseerde vorme as eenvoudige burokratiese kontrole. Wat nodig is, is om hierdie verskeie kontekste in ag te neem voordat afdoende antwoorde gewaag kan word of hierargie goed of sleg is vir die bestuur van kennis. 'n Beter konseptualisering van wat met hierargie bedoel word wys dat afdoende antwoorde in die verband waarskynlik onakkuraat is.

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Catic, Amina, and Melissa Todorovska. "Optimizing The Employer Value Proposition : A Study on Value Perceptions Amongst Passive Job-Seekers Within the Engineering Industry." Thesis, Linnéuniversitetet, Institutionen för marknadsföring (MF), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-104014.

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Purpose: The purpose of this explanatory study is to extend the knowledge of how to develop an employer value proposition that conveys an attractive employer brand. Literature Review: Literature reviewed for this study includes the concepts of employer brand, employee value proposition, and different aspects of work attributes (i.e. interest value, social value, economic value, development value, and application value) that together form perceived employer attractiveness. Further literature that is reviewed includes the concepts of attitudes and the hierarchy of effects. Methodology: A mixed-method approach with a deductive logic of inquiry was adopted for this explanatory study, for which primary data of both quantitative and qualitative nature were collected from engineers, through the conduction of web-based self-completion questionnaires and semi-structured interviews. Findings: The study found that the involvement and motivation level behind the hierarchy of effects had a significant impact on the perceived value of one of the categories of the work attributes reflecting the employer's attractiveness, whilst the perceived value of the other work attributes included in the study were not expected to increase or decrease in combination with the intensity towards job search activities. It was also found that the attitudes towards the behavior of applying for a job, measured through the involvement and motivation level towards job search activities, were shifting within the target group, hence influencing their perceived employer attractiveness. Further on, the study showed a consistent high perceived value of all work attributes that were studied, in terms of what work attributes to include in the employer value proposition. Meanwhile, a multidimensional nature of the perceptions on employer attractiveness was also acknowledged, which hence could be crucial in developing an employer value proposition that stands out on the employer market.

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Ambekar, Shubham, and Jonathan Andrews Danny Duke Samuel. "Investigating Perceive Value in B2B Setting." Thesis, Uppsala universitet, Institutionen för samhällsbyggnad och industriell teknik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-445340.

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Value is fundamental in business-to-business marketing, where marketing revolves around the term value. Understanding the value of offering through customers' eyes is important for business success. Due to the subjective nature of value, it's imperative to understand the value based on the customer's individual interpretation. In this context, perceived value plays a central theme for this study, and analyzed in the terms of benefits and sacrifices. But to capture the broader picture of customers' value functional, social, and emotional perceived values were considered. The research questions were formed to investigate the kind of values that customers perceive, and another question was framed to investigate the multidimensionality of values. In order to answer the research questions, a qualitative descriptive approach was applied and through judgmental sampling, respondents were chosen. The five potential customers were interviewed through semi-structured technique. The authors applied the model “value hierarchy” to investigate the customer's perceived value which consists of three layers: attributes, consequences and objects; it shows correlation among the three layers. The laddering technique was used in connection with hierarchy, through this technique authors understood how consumers were able to perceive value in each layer. The tangibilization strategy was used to provide cues that helped build mental construct of services in customer’s minds. Customers assess the services by evaluating its value. The value from the consequences were perceived multidimensionally by customers depending on the attributes. Customers perceived functional value in aspects of saving time and ease of workload. They were able to perceive value socially, when some features helped manage stress among the employees and through provision of these services to end customers saw an increase in firm awareness in the market. Customers also felt a feeling of happiness when using certain attributes especially among the end customers thereby bringing emotional value into the picture. All the different values perceived helped reach their respective end-goals. The model found useful to investigate the customer value sequentially, also evaluating current customer’s needs. The study revealed that the attributes aren't chosen without a purpose. Customers perceive some benefits from the attributes that help achieve their specific needs. The study was confirmation about integrating the model with different value dimensions helped determine the connection of these dimensions with customer value. The study ends with presenting managerial, theoretical and practical implications and provides ground for future research in exploring other framework of values, followed by limitations of the study.

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Yarnold, Jonathan, and Marko Ravlic. "IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-96783.

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With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. The implementation of IFRS 13 means that many of the old standards in regards to fair value will be replaced, for example investment properties reporting under IAS 40. Furthermore IFRS 13 redefines the classification system for assets and liabilities. The purpose of this study is to investigate whether these changes have any influence on investment decisions. This has been done by adopting a qualitative abductive descripto-explanatory approach to our research, and our empirical data was gathered through semi-structured interviews with academics and audit professionals. The analysis of our empirical data suggests that the implementation of IFRS 13 and its increased disclosure requirements have been useful to investor’s decision making. IFRS 13 accomplishes this through its increased clarity in financial reporting. However investors should be mindful whilst investing in companies utilizing Level 3 valuation techniques because they use estimates of unobservable inputs and because such estimates are hard to control they are prone to bias, error, and manipulation.

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Sjödin, Christoffer, and Sverker Gustafsson. "Incisive decisions? : A study of the affecting factors on fair-value decision making in five Swedish banks." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-167382.

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The fair-value hierarchy used in financial accounting has been criticized because of its complexity being the reason for several accounting issues. This study examines the underlying factors affecting decision makers in the process of fair-value accounting of financial instruments within the fair-value hierarchy. Research has been conducted through in-depth interviews with representatives of five Swedish banks. The findings have been analysed with a frame of reference built on prior judgment and decision making research. The results of the study show that the extent of the affecting factors vary between different banks depending on the banks' individual prerequisites.

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Bonatto, Fernanda Sbaraini. "Proposta de um modelo para avaliação de Empreendimentos Habitacionais de Interesse Social a partir da percepção de clientes finais." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/32018.

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A avaliação de empreendimentos do ponto de vista do cliente final tem grande importância no esforço de melhoria da habitação de interesse social, podendo auxiliar na avaliação de resultados, na identificação de erros e acertos frente aos objetivos e ações do projeto. Este tipo de avaliação pode criar oportunidades de aprendizagem sobre os usuários e produtos, contribuindo para aumentar a geração de valor em futuros empreendimentos. No entanto, a diversidade e dinâmica de programas habitacionais e a falta de clareza nos objetivos dos empreendimentos podem dificultar o processo de avaliação. Com freqüência, as avaliações realizadas nos empreendimentos de habitação de interesse social têm como foco os atributos do produto, sem estabelecer uma conexão com os objetivos esperados. Apenas com a clara identificação dos resultados esperados é possível avaliar o sucesso destas empreendimentos, de forma a desenvolver soluções que atendam melhor as necessidades e expectativas dos usuários. O objetivo desta pesquisa foi propor um modelo para estruturar as avaliações de empreendimentos habitacionais de interesse social a partir na percepção dos usuários e adaptável aos diferentes programas habitacionais, com foco na geração de valor. Os conceitos utilizados nesta pesquisa provém principalmente das áreas de marketing e desenvolvimento do produto. O desenvolvimento do modelo partiu da clara identificação do produto habitação de interesse social de forma ampla, sendo adotada uma hierarquia de valor que vincula os atributos às suas conseqüências de uso e aos objetivos esperados. A pesquisa foi dividida em três grandes etapas. A primeira etapa teve como objetivo compreender os programas habitacionais existentes, assim como sobre o processo de desenvolvimento de empreendimentos habitacionais de interesse social e o produto resultante. Na segunda etapa, o modelo de avaliação foi desenvolvido e aprimorado durante os três estudos empíricos nos quais foram avaliados três empreendimentos de programas habitacionais distintos. Na ultima etapa, o modelo desenvolvido foi avaliado, buscando expor as conexões teóricas e contribuições da solução. As principais contribuições da pesquisa são referentes ao modelo de avaliação desenvolvido, que estrutura a avaliação de empreendimentos habitacionais de interesse social, e também ao processo de aplicação do mesmo.
The evaluation of projects from the perspective of the final client is very important for the effort of improving social housing, making it possible to support the assessment of results, and the identification of errors and achievements in relation to project objectives and actions. This type of evaluation may create opportunities for learning about customer and product, and improving value generation in future projects. However, the diversity and dynamics of housing programs and the lack of clarity in project objectives may hinder the evaluating process. Often, the evaluation of social housing projects is focused on product attributes, without establishing a clear connection with the expected objectives. Only by identifying what are the expected results it is possible to assess project success, in order to develop solutions that fulfil the needs and expectations of final users. The aim of this research work is to propose a model for structuring the evaluation of social housing projects focused on value generation, based on the perception of final customers, which is adaptable to different housing programs. The concepts used in this research come from the areas of marketing, and product development. The development of the model starts with the clear identification of the extended social housing product, adopting a value hierarchy that links product attributes to the consequences of its use and intended goals of the project. The research study was divided into three major stages. The first stage aimed to understand existing housing programs, the social housing product development process and the resulting products. In the second stage, the evaluation model was developed and improved in the three empirical studies, in which three projects from different social housing programmes were evaluated. In the final stage, the proposed model was evaluated in order to discuss the theoretical connections and contributions of the solution. The main contributions of this study are concerned with the model itself, which establish a structure for evaluating social housing programs, as well as a process for implementing it.

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K, C. Birendra. "SOCIO-ECONOMIC STUDY OF COMMUNITY FORESTS IN MID HILLS REGION OF NEPAL." UKnowledge, 2012. http://uknowledge.uky.edu/forestry_etds/8.

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This research looks at some issues confronting community forestry in Nepal. Analytic Hierarchy Process (AHP) was used to analyze the issues confronting community forestry in mid hills region of Nepal. Results indicate that experts as well as local community users think positive aspects of community forestry to be more important than its negative aspects. In addition, through the comparison of three forest types, Alnus nepalensis found to be the most important forest type for conservation and Schima-Castanopsis to be the most important forest type for local benefits. Similarly, results also indicate that increase in carbon prices lengthen an optimal rotation age. Also, Land Expectation Value (LEV) increases substantially with the increase in carbon prices.

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Lina, Wahrer. "Material science and garment technology towards circular economies within the fashion industry." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-696.

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There has been an increase of the consumption rate and consumers are buying garments that they dispose in too early of a stage of the product lifecycle. This has caused an increase regarding landfill of waste. The aspect of implementing environmental oriented material science and garment technology has not been taken into consideration in the design process, something that quickly became an issue when the consumption rate increased. Therefore it is essential to rethink and restructure the business models applied today. The implementation of a circular economy, which focuses on giving textiles and garments a second life and basing production on used fibres whilst not harming the natural resources in the process, is a good start of the long journey to recovery which lies ahead. Both fast fashion companies and premium lifestyle brands are nowadays applying and integrating new business models into their daily operations, Tommy Hilfiger is an example of such a company. Purpose: The purpose of this thesis is to explore the relationship between material science, garment technology and the concept of circular economies from a premium lifestyle brand perspective The researcher will explore how material science and garment technology can prevent faulty items and short product lifecycles. Furthermore, the researcher will investigate how a company develops underwear collections with regards to material science, garment technology, and the concept of circular economies. The company Tommy Hilfiger will be implemented as an exponent throughout this report. Research questions: • What is the relationship between material science, garment technology, and the concept of circular economies? • What does a premium lifestyle brand take into consideration regarding the concept of circular economies when developing a collection of underwear? Methodology: This thesis was conducted by applying a qualitative method and by implementing a deductive approach. The gathering of secondary data was done through assembling suitable concepts and theories. The researcher collected the primary data through a participating observation and four qualitative interviews. The participating observation corresponded of an internship at the European headquarters of Tommy Hilfiger in Amsterdam, Netherlands. The researcher executed the interviews via email with key people within the departments of Design, Production, Central Sourcing and Production, and Corporate Responsibility. Conclusion: Material science and garment technology are correlated given that the choice of material and manufacturing technique utilized in production determines the durability and sustainability level of the fabric output. Therefore the two concepts are further correlated to the product aspect, which can enable a closed textile value chain loop, of a circular economy based business model. A premium lifestyle brand takes the aspects of design out waste, build resilience through diversity, work towards using energy from renewable sources, and think in consecutive processes into consideration regarding the concept of circular economies when developing a collection of underwear.

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Nyström, Martin, and Anna Wahlman. "Den oförutsägbare privatresenärens köpbeteende : inom flygtransportbranschen." Thesis, Linköping University, Department of Management and Economics, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-250.

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Bakgrund: Flygtransportbranschen är hårt konkurrensutsatt genom stark etablering av lågprisbolag. Därtill har händelser såsom terrordådet i New York och SARS påverkat marknaden negativt; branschen har dessutom drabbats av förändrat kundbeteende, bland annat hos privatkunder, och flygbolagen finner det allt svårare att förutse kundernas köp. En medvetenhet om att resenärerna ser priset som en primär faktor vid val av flygbolag finns, men det har visat sig svårt att identifiera andra faktorer.

Syfte: Syftet med denna uppsats är att öka förståelsen för privatresenärers köpbeteende vid val av flygbolag. Vidare skall vi genom detta dra slutsatser om faktorer som påverkar kundtroheten inom flygtransportbranschen.

Genomförande: Uppsatsen bygger på kvalitativ metod, där empirisk rådata har insamlats genom 48 intervjuer med privatresenärer, fyra intervjuer med anställda på marknadsavdelningen på Scandinavian Airlines Sverige AB och en oberoende intervju med en professor vid Handelshögskolan i Stockholm.

Resultat: Våra resultat bekräftar prisets betydelse vid val av flygbolag, men utöver detta har vi kunnat se ett antal för privatresenären värdeskapande faktorer, bland annat personalens bemötande, som påverkar valet av flygbolag. För att beskriva privatresenärernas köpbeteende har vi utvecklat en anpassad behovshierarki för flygtransportbranschen baserat på Maslow, där olika värdeskapande faktorer beskrivs. Studien visar att privatresenären, i huvudsak, ser flygresan inrikes och inom Europa som en transport och efterfrågar därmed främst en enkel, smärtfri och billig resa. Vid interkontinentala flygresor får andra värden en större vikt. Studien har även visat att privatresenärernas motiv för att återkommande efterfråga ett flygbolag inte går att beskrivas på ett generellt plan. Av den anledningen har vi utvecklat lojalitetsbegreppet genom identifiering och beskrivning av sju olika typer av lojaliteter, vilka utvärderas i relation till troheten till företaget, engagemanget till köpprocessen och engagemanget till företaget.

Background: The commercial airline business is facing keen competition from low fares airlines. Air transport has also been effected by incidents like terrorist attacks and SARS. On top of this, the airlines are seeing a change in their customers’ behaviours, which makes it harder to foresee their purchases. The airlines know that the primary factor for choosing an airline is price, but it has proven to be difficult to identify other factors.

Purpose: The purpose of our master thesis is to increase the comprehension about leisure travellers’ buying behaviour, when choosing a specific airline. Further, we shall draw conclusions about factors that have an effect on loyalty within the commercial airline business.

Research method: The master thesis is based on an empirical study. 48 interviews have been conducted with leisure travellers, and four with staff members from the marketing department at Scandinavian Airlines Sverige AB; one independent interview with a professor at Stockholm School of Economics was also conducted.

Results: Our study confirms the importance of price when choosing a specific airline, but we have also seen that other value-based factors have an influence on the choice; among other things kind treatment from the airline staff. To be able to describe the leisure travellers’ buying behaviour, we developed a suited hierarchy of needs for the commercial airline business, based on Maslow, where you can find different value-based factors. Our results show that the leisure traveller sees the flight only as a transport, when travelling domestic or within Europe, and therefore searches for an easy way of travelling to the best price available. When travelling on intercontinental flights, customers attach more importance to other values. The study has also shown that the leisure travellers’ motives for repurchasing from the same airline cannot be described on a general level. We have therefore developed the concept of loyalty by identifying and describing seven types of loyalties. All are being evaluated in relation to the loyalty to the company, the commitment to the buying process and the commitment to the company.

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Fallas, Valverde Paula Daniela. "Improving efficiency in logistics operations of the wood fiber supply chain." Thesis, Virginia Tech, 2019. http://hdl.handle.net/10919/88797.

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There is a gap in the research regarding applications of Lean tools in the wood fiber supply chain. A Value Stream Map (VSM) tool that focused on identifying Lean waste in logistic operations was developed and applied to three case study firms: a paper mill, a sawmill, and a logger. Using the VSM tool an absence of structured methods to select and assess suppliers was found, which promotes a fluctuating environment for suppliers. Therefore, a tool that implements a hierarchy system to categorize suppliers was developed, verified and validated. Through the use of the VSM implementation the author found a lack of information sharing between supply chain stakeholders, which causes a reactive environment for the industry. Improvements in wood flow planning, tract allocation, truck scheduling, and communication were projected as a future state of the system. The annual potential savings by implementing the projected improvements in the total cost were as follows for the paper mill, the sawmill, and the logger respectively: $306,232, $312,085, $756,504. As a result of the findings obtained through the VSMs, a supplier selection model was designed. The tool was implemented into software for the wood industry. The tool was then verified and validated. The verification process consisted of comparing the output through previously known results and was performed through seven interviews with different stakeholders. The appropriate application of the supplier selection tool improves the way in which companies in the wood industry select and assess their suppliers and guarantee that the best alternatives are selected.
Master of Science
In the wood fiber supply chain, integration between different parties within a supply chain has proven to be a difficult task. An innovative lean-logistics tool value-streamed map (VSM) was developed to evaluate the current and future state of a supply chain Once the tool was developed it was used to map the wood fiber supply chain, determine and measure key performance metrics, calculate the cost of logistics operations, and identify potential sources of waste. Three case studies representing common wood fiber supply chains were conducted to develop three current VSMs for selected value streams. The lack of communication between supply chain partners was determined to be the most significant source of waste in all three cases. Lack of communication could lead to idle equipment, unnecessary waiting times, excessive inventories, overproduction, and excessive transportation and movement. As a result of the findings obtained through the VSMs, which revealed the absence of structured methods to select and assess suppliers, a supplier selection model was designed. The tool was implemented into software for the wood industry. The tool was then verified and validated. The verification process consisted of comparing the output through previously known results and was performed through seven interviews with different stakeholders. The appropriate application of the supplier selection tool improves the way in which companies in the wood industry select and assess their suppliers and guarantee that the best alternatives are selected, thus increasing the chance of a successful relationship and increasing the value that the company gets from its supplier base.

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Lindberg, Andreas. "Classification of Financial Instruments." Thesis, KTH, Matematisk statistik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-252565.

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In this thesis a general framework and accompanying guidelines for how to classify financial instruments within the fair value hierarchy (included within IFRS 13) is presented. IFRS 13 introduces a broad and loosely defined regulation of how to classify a financial instrument which leaves room for misinterpretation and uncertainties. In this thesis the pricing of financial instruments and behaviour of the market data used as inputs in the models has been investigated. This is to give better insight into what is classified as significant market data, how it is used and how it is approximated. Instruments that have been investigated are autocalls, swaps, European options and Asian options. The result is presented as general recommendations for how to classify the specified instruments with clearer boarders introduced between the levels in the hierarchy. Methods and deductions introduced in the thesis could also further be implemented in classification of closely related financial instruments but has been limited in this thesis due to time restrictions. Nyckelord på svenska IFRS, Finansiella instrument, Klassificering, Fair value, Fair value hierarchy, Autocall, Swap, Europeisk option, Asiatisk option, Implicit volatilitet, Korrelation, Marknadsaktivitet, Räntesatser
I denna uppsats är ett generellt ramverk och medföljande riktlinjer för hur man klassificerar finansiella instrument inom fair value hierarkin (inkluderad i IFRS 13) presenterat. IFRS 13 introducerar en bred och löst definierad regulation om hur klassificering finansiella instrument ska gå till som lämnar rum för feltolkningar och oklarheter. I denna uppsats har prissättningen av finansiella instrument och beteende av marknadsdata som används i modellerna undersökts. Detta ger en bättre inblick i vad som klassificeras som signifikant marknadsdata, hur den används och hur den kan approximeras. Instrument som har undersökts är autocalls, swaps, europeiska optioner och asiatiska optioner. Resultatet presenteras som allmänna rekommendationer för hur man klassificerar de angivna instrumenten med tydligare gränser som införts mellan nivåerna i hierarkin. Metoder och slutsatser som är presenterade i uppsatsen kan även vidare användas vid klassifikation av liknande finansiella instrument men har i denna avhandling begränsats på grund av tidsskäl.

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Aguiar, Noury Alice. "Empirical Analysis of the European Football Industry: The Role of Sports Performance, Media Visibility, and Brand Value in Revenue Generation and Talent Compensation." Doctoral thesis, Universitat Internacional de Catalunya, 2020. http://hdl.handle.net/10803/670139.

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This doctoral thesis examines empirically the sport industry as part of the entertainment sector, focusing on European football, whose business competes with other leisure and sports activities in a global context. The thesis comprises four articles that analyse economic issues in the sport industry: the degree of media visibility of the most relevant sports leagues, the rationality behind decisions affecting revenues and talent investment of European football clubs, and the role of the historical brand status. The different empirical analyses are carried out with data for the period between 1996 to 2016. The structure of this research work responds to the nature of the professional sport industry in the current time. Actually, the analysis of modern sports demands taking into account their degree of exposure in the media and the fact that entertainment activities benefit from the expanded worldwide market due to the new technologies. The analyses shown in these pages progress from a general view of the sports industry, and its evolution over time, to eventually focus on professional football, an entertainment activity where brand consolidation and development plays an essential role. The first chapter addresses the economic dimension of the sports industry and introduces an empirical analysis between leagues’ revenues and their visibility in the media. It further examines the economic contribution of the sports and entertainment sectors to total output and employment for the European Union (EU-28) and the United States. Then, the comparative status of the main team-sports leagues, both North American and European, is compared globally using two approaches: the first one, based on total annual revenues; and the second one, using the Google Trends tool. The latter procedure permits comparing the intensity with which Internet users search for contents related to each of the selected top sports leagues. An empirical analysis is carried out to explain the relationship between leagues’ annual revenues and the degree of media visibility. Finally, this chapter studies the extent to which football clubs have capacity to generate revenues and to retain popularity status, regardless of their recent sport achievements. The appraisal of the potential revenues and visibility status that are not contingent on the risk attached to poor sport achievements is captured by estimating the clubs’ time-invariant fixed effects, after having filtered out their sport performance. The second chapter deepens the analysis of the comparative status of professional team-sports leagues and empirically compares the capacity to transform the degree of visibility into both total revenues and broadcasting revenues; the analysis includes the principal North American and European leagues. The outcomes obtained from the Google Trends approach are used to compute multiplying and weight factors, and a market penetration index, which allows us to explain the extent of internationalisation of the “Big-5” European football leagues, including shifts to non-traditional markets. The empirical analysis introduces a number of econometric models to understand the prospects of the leagues concerning popularity and capacity to transform the degree of the fans’ interest into total and broadcasting revenues. The third chapter offers a comprehensive empirical analysis of the behaviour of European football clubs concerning investment in talent (and wage compensations) and the annual revenues. To this aim, we use a rich dataset that includes financial data of the clubs playing in the 1st division category of the English Premier League, Spanish La Liga, Italian Serie A, and French Ligue 1. A thoroughly regression analysis is made to estimate behavioural equations of annual revenues and annual wages in order to test hypotheses regarding the impact of current, recent past, and historical sport performance, along with the role of media visibility and brand status of the clubs. In addition to the traditional sport performance indicators, the empirical study introduces two innovative variables: the Elo Rating, as a proxy variable for the clubs’ historical sporting status (or brand value); and the Media Visibility Index, obtained with the MERIT approach, to capture the clubs’ ability to awake the interest of fans and the public. The econometric analysis, performed for variables expressed in levels and in deviations from the mean, involves estimations by means of Ordinary Least Squared (pooled models), Fixed Effects models; as well as some Dynamic Panel-Data analyses and several diagnostic tests. This chapter is the core of the thesis and its complexity has offered the opportunity to learn how to perform genuine applied research in economics. The fourth chapter presents a systematic review of the literature related to the brand management of football clubs. It provides a descriptive analysis of brand equity, brand drivers, and brand strategies research in the football industry. The exhaustive revision of the previous research on this topic lead us to identify models to assess brand value, brand drivers, and some main strategic factors to build a strong football brand. Thus, the last chapter is a natural extension to complement the understanding of how football brand may be developed and reinforce, given the crucial role it plays concerning the financial outcomes and economic perspectives of the football clubs.

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Lindgren, Carl-Johan, and Jesper Ivarsson. "Värdering av förvaltningsfastigheter – En kvalitativ studie ur tre perspektiv." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12963.

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Det har sedan länge konstaterats att förvaltningsfastigheter utgör en central roll i världsekonomin. Inte minst har detta uppdagats under kriser såsom den globala finanskrisen år 2008. Själva värdet på en förvaltningsfastighet är därför inte av intresse endast för fastighetsbolaget i fråga, utan även för intressenter. Sedan år 2005 ska noterade företag inom EU upprätta koncernredovisning i enlighet med IFRS vilket innebär att värdering sker till verkligt värde. År 2013 antogs IFRS 13 Värdering till verkligt värde av EU vilken med hjälp av en hierarkisk värderingsmodell på ett tydligare vis ska definiera värderingsprocessen. Värderingsarbetet sker antingen genom intern värdering eller extern värdering och granskning av denna process genomförs av revisorer. Det finns inte några formella krav på att extern värdering ska tillämpas utan detta är endast en uppmuntran.Syftet med studien är att belysa värderingsprocessen av förvaltningsfastigheter ur tre perspektiv. De perspektiv vi valt att utgå ifrån är interna värderare, externa värderare samt revisorer. Detta för att åtnjuta en så representativ bild som möjligt av själva värderingsprocessen. Studien utgår från en abduktiv forskningsansats där vi valt att genomföra semistrukturerade intervjuer, således är metoden för denna studie kvalitativ. Sju intervjuer har genomförts varav två har skett med interna värderare, två med auktoriserade externa värderare samt tre med auktoriserade revisorer. Tonvikt har lagts på revisorer då dessa antas inneha bäst kunskaper rörande IFRS för att få en så djup förståelse som möjligt för värderingsprocessen av förvaltningsfastigheter.Studien visar att på att översättningen från engelskans ”fair value” till svenskans ”verkligt värde” är olycklig och stundtals direkt missvisande. Anledningen är att det verkliga värdet inte nödvändigtvis behöver vara exakt eller just verkligt. Det är snarare en uppskattning av värdet vilket således borde benämnas rimligt värde, rättvisande värde eller alternativt marknadsvärde som dessutom är det begrepp som används inom branschen.Studien visar även på att ett formellt kunskapskrav genomsyrar branschen till följd av att värderingsprocessen är komplex och svårbegriplig. Finansiella rapporter är sällan tillfredsställande uttömmande vilket resulterar i en informationsasymmetri gentemot de intressenter som inte har eller kan åtnjuta samma kunskaper.Värderingen av förvaltningsfastigheter sker uteslutandet till indata på Nivå 3 vilken är den lägsta nivån inom värderingshierarkin i IFRS 13. Värdering till indata på Nivå 3 förklaras med att varje fastighet är unik i sitt slag. Därför menar respondenterna att det inte går att applicera ortsprismetoden, vilket innebär att fastigheten värderas till ett pris utifrån faktiska transaktioner på en aktiv marknad. Ortsprismetoden definieras enligt IFRS 13 som indata på Nivå 1 och är att ses som huvudmetod.Av studien framgår att det ryms mycket problematik vid värdering till verkligt värde och att IFRS 13 är för generellt för värdering av förvaltningsfastigheter. Trots de negativa aspekter som lyfts fram i studien är en förändring av rådande regelverk ingenting som förespråkas av respondenterna.
For a long time, it has been found that investment properties have a significant role in the world economy. This has been discovered during crises such as the global financial crisis in the year of 2008. The value of an investment property is therefore not only of interest for the real estate company in question, but also for stakeholders. Since 2005, listed companies in the EU must draw up consolidated accounts in accordance with IFRS, which means that valuation is carried at fair value. In 2013, IFRS 13 was adopted, which by means of a hierarchical valuation model should clearly define the valuation process. The valuation work takes place either through internal or external valuation and review of this process is carried out by auditors. There are no formal requirements for external valuation being used, however it is an encouragement.The purpose of the study is to highlight the valuation process of investment properties from three perspectives. The perspectives are represented by internal evaluators, external evaluators and auditors. This is meant to provide a more balanced representation of the actual valuation process. The study is based on an abductive research effort where we chose to carry out semi-structured interviews. Thus, the method of this study is qualitative. Seven interviews have been conducted, two of which have been conducted with two internal evaluators, two with external evaluators and three with auditors. The interviews conducted are meant to provide the reader with more context and a deeper understanding of the valuation process in relation to investment properties. Emphasis has been on auditors as they are believed to possess the best knowledge regarding IFRS.The study shows that the translation from the English concept “fair value” to the Swedish concept "verkligt värde" is unfortunate and sometimes directly misleading. The reason is that the fair value does not necessarily have to be exact which the Swedish concept suggests but rather an estimate of the value. The translation for the Swedish concept for fair value would be “true value” if translated back to English. For this reason, we believe that the concept of use should rather be called “rimligt värde” which is the exact translation from fair value to Swedish, or market value as it is being used in the field.The study also shows that a formal knowledge requirement pervades the industry because of the evaluation process being complex and difficult to comprehend. Financial reports are rarely satisfactory, resulting in an information asymmetry vis-à-vis some stakeholders.The valuation of investment properties is made exclusively to level 3 inputs, which is explained by the fact that each property is unique in its kind. Hence, it is not possible to apply the comparative method which by theory and prevailing rules are to be considered the main method. Despite the many deficiencies highlighted in the study, a change in the prevailing regulations is nothing advocated by the respondents. This even though the study finds that IFRS 13 is too general for valuation of investment properties.~ III ~This thesis is written in Swedish.

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Cardenas, Andrea, and Malin Lindeberg. "Värdering av förvaltningsfastigheter enligt IFRS 13 : en komparativ studie av verkliga värdens precision i Sverige, Tyskland och Storbritannien." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12613.

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Börsnoterade företag inom EU ska sedan år 2005 redovisa enligt den internationella redovisningsstandarden IFRS. Det innebär att börsnoterade fastighetsbolag som huvudregel kan välja att redovisa förvaltningsfastigheter till verkligt värde enligt IAS 40. Standarden ger inga tydliga riktlinjer om hur verkligt värde ska beräknas och av tidigare forskning framgår att det har bidragit till svårigheter vid jämförelser av företags finansiella information. Detta har påverkat jämförbarheten bland europeiska fastighetsbolag genom att företag på grund av brist på generella standarder om hur värderingen ska gå till, har vänt sig till nationella GAAP för vägledning. Ytterligare vägledning har efterfrågats, vilket har resulterat i standarden IFRS 13 Värdering till verkligt värde. IFRS 13 har utvecklats i syfte att tydliggöra och definiera dels begreppet verkligt värde, dels hur värderingen ska gå till. Gemensamma internationella standarder till trots, så baseras redovisningen i olika länder på olika traditioner vilka kan påverka hur redovisningen går till i praktiken. I följande studie ingår därför fastighetsbolag från Sverige, Tyskland och Storbritannien.I denna studie undersöks fastighetsbolag vilka samtliga redovisar sina förvaltningsfastigheter till verkligt värde. Studien syftar till att undersöka värderingsprecisionen under de senaste fem åren och huruvida IFRS 13 har haft effekt på värderingen. Detta undersöks genom att studera huruvida realiserade värdeförändringar uppstår vid försäljning av tillgången. IFRS 13 anger tre olika värderingsnivåer vid beräkning av det verkliga värdet och studien syftar vidare till att undersöka till vilken nivå bedömningen klassificeras att tillhöra.Studien baseras på en kvantitativ forskningsmetod med ett deduktivt angreppssätt. De teoretiska utgångspunkterna utgår från tidigare forskning inom redovisning till verkligt värde, värderingsprinciper och harmonisering av redovisningspraxis. Våra resultat visar att de undersökta fastighetsbolagen i genomsnitt undervärderar förvaltningsfastigheter med 10,99 procent. Vidare finner vi inga signifikanta skillnader i avvikelsens storlek mellan de olika länderna, eller att IFRS 13 har haft effekt på värderingen. Våra resultat kan förklaras av försiktighet och rädsla för att övervärdera tillgångar. Vi kan däremot inte uttala oss om huruvida manipulation av redovisningen är en bidragande orsak till att värderingen ser ut som den gör. Vidare kan den pågående harmoniseringsprocessen av internationella redovisningsstandarder förklara varför vi inte finner några skillnader mellan Sverige, Tyskland och Storbritannien. Vi finner också att en klar majoritet värderar till verkligt värde med hjälp av indata på Nivå 3. Ett fåtal redovisar inte denna information, vilket är anmärkningsvärt eftersom de har en skyldighet att göra det.
Listed companies within the EU are obligated to report in accordance with the international standard IFRS since 2005. This means that listed companies as main principle, can choose fair value when reporting investment properties according to IAS 40. This standard does not give clear guidance of how fair value should be calculated and previous research argues that this has contributed to difficulties when comparing financial reports. This has affected the comparability of European real estate companies, as the absence of a general valuation standard has impelled companies to address national GAAP for guidance. There has been a demand for further guidance, which has resulted in the development of IFRS 13 Fair value measurement. The purpose of IFRS 13 is to clarify and define the meaning of fair value and how the valuation should be carried out. Despite common international standards, financial reporting in different countries is based on certain values and traditions that may affect accounting practice. Hence, the focus of this study will be companies within the real estate sector in Sweden, Germany and United Kingdom.The real estate companies in this study report their investment properties at fair value. The purpose of this study is to investigate the fair value precision over the last five years and whether IFRS 13 has had an effect on the valuation. This is examined by analyzing whether realised gains are reported when the asset is sold. Furthermore, IFRS 13 defines a value hierarchy which includes three different levels for calculating fair value and the aim of this study is to highlight at which level investment properties are reported.This study is based on a quantitative research method with a deductive approach and it is based on previous research of fair value accounting, valuation principles and the harmonization of accounting practice. Our results indicate that the examined real estate companies underestimate their reported investment properties with 10,99 percent at average. Furthermore, we do not find evidence of a significant difference in valuation precision between the examined countries, nor do we find evidence that IFRS 13 has had an effect on the precision. Our results may be explained by prudence and fear of overstating the value of the assets. However, we cannot say that this is the result of manipulation of numbers. Furthermore, the fact that we do not find any differences between Sweden, Germany and United Kingdom may be explained by a continuous harmonization process of international accounting standards. We also find that a clear majority report at fair value Level 3, though there are a few who do not disclose this information. This is remarkable, as they are obligated to do so.This thesis is written in Swedish.

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DeVito, Michael A. "Facebook Family Values| A News Feed Hierarchy Of Needs." Thesis, The George Washington University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=1590713.

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Algorithmic curation is a growing influence on our information flows as it complements and sometimes supplants traditional mass media and personal information sharing. One of the primary agents of this rise in algorithmically-curated information flows is the Facebook News Feed, a onetime source of primarily entertainment that has, as of late, taken large strides towards the news business. It is fair to say that Facebook has a huge influence on our information, one that will likely expand in the future; even if not Facebook, similar systems will rule our information. Yet, we know next to nothing about how they work, as the algorithms that power them are sealed inside a black box. This thesis approaches the Facebook News Feed through a mix of qualitative and quantitative methods in a process dubbed “Negative Reverse Engineering” in an attempt to gain access to the contents of the black box not through traditional technical means, but through an analysis of Facebook’s values structure and needs. Components include an extensive, cross-disciplinary review of the literature, an experiment based around the generation of filter bubbles through the application of negative pressure, a grounded content analysis of Facebook’s statements and documents, an autoethnography of Facebook use, and a regression analysis of Facebook under duress. From this data, a Hierarchy of Needs for the News Feed is created, rejecting the model of News Feed filtering as an equation in favor of a holistic, values-based model.

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Yngve, Malin, and Sandra Helgeby. "Fastighetsvärdering i koncerner : En analys av verkligt värde i finansiella rapporter." Thesis, Högskolan i Halmstad, Akademin för företagande, innovation och hållbarhet, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-45314.

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År 2005 blev det obligatoriskt för samtliga börsnoterade företag att upprätta sin koncernredovisning enligt IFRS. Detta medförde en ökad jämförbarhet mellan företag från olika länder vilket har lett till en redovisningsmässig harmonisering. För de koncerner med förvaltningsfastighetsinnehav, vars syfte är att generera hyresintäkter eller värdestegring, betydde det att fastigheterna ska värderas till verkligt värde i enlighet med IAS 40. Studien syftar till att studera principen om verkligt värde gällande förvaltningsfastigheter och avgränsas till koncernföretag noterade på NASDAQ OMX Stockholm. Urvalet består av nio företag och deras finansiella rapporter för räkenskapsåren 2015-2019 vilka granskas genom en kvalitativ fallstudie. För att kunna göra en likvärdig och jämförande bedömning av dessa används en mall innehållande sex frågor. Värdering till verkligt värde är huvudregeln i koncernredovisning och det redovisade företaget ska vid värdering av verkligt värde bedöma vad marknadspriset är. Om det finns liknande tillgångar och skulder på en aktiv marknad kan denna bedömning vara enkel att utföra. För marknader som exempelvis för förvaltningsfastigheter, vilka kräver bedömningar för att komma fram till ett verkligt värde, är det desto svårare. Aktörer kan ha ofullständig information som kan bidra till olika bedömningar om tillgångar och dess framtida värde. Upplysningskraven i IAS 40 är endast principbaserade, vilket ger företagen ett tolkningsutrymme. Företagen kan därtill använda sig av olika tillvägagångssätt och en jämförelse sinsemellan företag kan vara svår att göra för intressenter. Detta har vi erfarit i vår studie då företagen har använt sig av olika tillvägagångssätt i sina värderingsmetoder och att de i sina finansiella rapporter angett olika mängd information. Studien har även visat att de har använt sig av olika parametrar i sin beaktning för värdering till verkligt värde. Företag som innehar förvaltningsfastigheter uppmuntras till att använda sig av oberoende värderingsmän, men det är inget krav. Däremot ses en risk med att endast utföra en intern värdering av fastighetsbeståndet med hänsyn till under-/övervärdering. Detta kan då betyda att fastigheten värderas för lågt för att därefter kunna säljas till ett högre pris, vilket innebär att koncernen kan redovisa ett högre resultat eller tvärtom. Om värderingen istället utförs av en extern värderare kan tillförlitligheten öka. Det kan därför anses fördelaktigt att låta oberoende värderare göra bedömningen av tillgångens verkliga värde. Det är inte alla undersökta företag som har använt sig utav oberoende värderare, utan ibland bara till en viss del, medans andra har använt sig av externa värderare för hela fastighetsbeståndet. 5 Studien har visat att företag värderar på olika sätt, både gällande värderingsmodell, beräkningar samt intern- och extern värdering därav dras vår första slutsats. Verkligt värde skiljer sig åt mellan företag som innehar förvaltningsfastigheter eftersom standarderna är principbaserade. Då samtliga företag presenterar en värdering till nivå 3 i IFRS 13:s värderingshierarki, dras slutsatsen att det inte med säkerhet går att fastställa att företag noterade på NASDAQ OMX Stockholm följer standarderna till fullo då det torde vara möjligt att värdera en del av sina fastighetsinnehav genom indata på nivå 2. Centrala begrepp: Förvaltningsfastigheter, IAS 40, IFRS 13, verkligt värde, marknadspris, värderingshierarki, extern värdering, intern värdering.
In 2005, it became mandatory for all listed companies to prepare their consolidated financialstatements in accordance with IFRS. This led to increased comparability between companiesfrom different countries, which has led to accounting harmonization. For those groups withinvestment property holdings, the purpose of which is to generate rental income or increase invalue, this means that the properties must be valued at fair value in accordance with IAS 40.The study aims to examine the principle of fair value regarding investment properties and islimited to Group companies listed on NASDAQ OMX Stockholm. The sample consists of ninecompanies and their financial reports for the financial years 2015-2019, which are examinedthrough a qualitative case study. In order to be able to make an equivalent and comparativeassessment of these, a template containing six questions is used.Valuation at fair value is the main rule in consolidated accounts and the reported company mustassess the market price when valuing fair value. If there are similar assets and liabilities in anactive market, this assessment can be easy to perform, but in markets such as investmentproperties that require many assessments to arrive at a fair value, it is all the more difficult.Actors may have incomplete information that may contribute to different assessments of assetsand their future value.The disclosure requirements in IAS 40 are only principle-based, which gives companies a roomfor interpretation. In addition, companies can use different approaches and a comparisonbetween companies can be difficult for stakeholders. We have experienced this in our study asthe companies have used different approaches in their valuation methods and that they havestated different amounts of information in their financial reports. The study has also shown thatthey have also used various parameters in their consideration for valuation at fair value.Companies that own investment properties are encouraged to use independent valuers, but thisis not a requirement. On the other hand, there is a risk of only performing an internal valuationof the property portfolio with regard to undervaluation or overvaluation. This can then meanthat the property is valued too low to be subsequently sold at a higher price, which means thatthe Group can report a higher result or vice versa. If the valuation is instead performed by an 4external valuer, the reliability may increase. It can therefore be considered advantageous to letindependent valuers make the assessment of the asset's fair value. Not all companies surveyedhave used independent valuers, but sometimes only to a certain extent, while others have usedexternal valuers for the entire property portfolio.The study has shown that companies value in different ways, both in terms of valuation model,calculations and internal and external valuation, from which our first conclusion is drawn. Fairvalue differs between companies that own investment properties because the standards areprinciple-based. As all companies present a valuation to level 3 in IFRS 13's valuationhierarchy, it is concluded that it is not possible to establish with certainty that companies, listedon NASDAQ OMX Stockholm, fully comply with the standards as it should be possible tovalue some of their property holdings through level 2 input.

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Arnold, Mark Edward. "Hierarchic modelling of separable elliptic boundary value problems on thin domains." Thesis, University of Leicester, 1998. http://hdl.handle.net/2381/30521.

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The dimensional reduction method for solving Laplace's equation on a flat plate, an arch and a spherical shell is investigated, extending previous work on laminated plates by Vogelius and Babuska (1981). Convergence rates for the error in energy are obtained, extending previous results by deriving explicit values for the constant of approximation and its dependence on the thickness of the domain and the model order. The framework for laminated plates is shown to easily extend to other geometries. Numerical results are given which verify the convergence rates in terms of the thickness. Details are given as to how to implement the dimensional reduction technique and in particular, for a spherical shell, a method is given which reduces the problem to that of inverting relatively small matrices. A posteriori error estimators are given for each of the geometries under consideration. Error estimators are already known for flat plates. It is shown how the estimators for flat plates can be modified for use in the arch case, and for shells, techniques for estimating the discretization error and modelling error are presented. The a posteriori estimators are then used to derive a refinement algorithm for adaptively constructing hierarchic models for representative problems on each of the geometries under consideration.

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Staphorst, Leonard. "The impact of intellectual property rights from publicly financed research and development on governance mode decisions for research alliances." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/24604.

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This study consisted of two distinct research phases, performed within the context of the South African Council for Science and Industrial Research (and its current and potential research alliances). The purpose of the study was to develop a decision making model that would enable strategists at publicly financed research and development organisations to analyse and predict governance mode decisions, as well as select optimal governance mode structures (ranging from quasi-market structures, such as once-off contracts, to quasi-hierarchy structures, such as research joint ventures) for research alliances. During the qualitative first phase, the study aimed to identify impact domains within South Africa’s new Bayh-Dole-like Intellectual Property Rights legislative framework that consists of the Intellectual Property Rights from Publicly Financed Research and Development Act, as well as the Technology Innovation Agency Act, which could potentially influence research alliances (based on the Transactional Cost Economics, Resource-based View and Real Options Approach perspectives) with publicly financed research and development organisations. This was followed by the quantitative second phase, which attempted to verify the validity of a value-mediated governance mode model that included the highest ranked impact domains identified during the first phase as formative indicators for the perceived Intellectual Property Rights regime strength uncertainty factor. A qualitative online survey amongst senior managers at the Council for Science and Industrial Research, followed by Theme Extraction combined with Constant Comparative Method analysis, as well as a weighted frequency analysis, constituted the research methodology employed during the first phase’s identification and ranking of impact domains within the South African legislative framework. This phase demonstrated that the highest ranked impact domains (primarily driven by the Transactional Cost Economics perspective) included the choice of Intellectual Property Rights ownership, state walk-in rights on undeclared Intellectual Property, and benefit-sharing policies for the creators of Intellectual Property. The second phase consisted of a quantitative online survey, distributed amongst current and potential research alliance partners of the Council for Science and Industrial Research, followed by Structural Equation Modelling of a value-mediated governance model that included, amongst others, the perceived Intellectual Property Rights regime strength as an uncertainty factor. This phase revealed not only that the impact domains identified during the first phase could be used as formative indicators of the perceived Intellectual Property Rights regime strength, but also that stronger perceived regimes are positively related to the preference for quasi-hierarchy research alliance governance modes. Furthermore, it established that the expected value of a research alliance, which was shown to be positively influenced by the strength of the perceived Intellectual Property Rights regime, acted as a mediating factor on the relationship between the perceived Intellectual Property Rights regime strength and the preferred research alliance governance mode. Keywords: Bayh-Dole, Formative Indicators, Intellectual Property Rights, Research Alliances, Real Options Approach, Resource-based View, Quasi-Market Governance Modes, Quasi- Hierarchy Governance Modes, Structural Equation Modelling, Transactional Cost Economics, Value-mediated Governance Model. Copyright
Dissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
unrestricted

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Xu, Xian. "OCB Through Cultural Lenses: Exploring the Relations Among Personality, OCB and Cultural Values." Scholar Commons, 2004. https://scholarcommons.usf.edu/etd/1309.

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The present study attempted to explore the role cultural values play on the relations between personality variables and organizational citizenship behavior (OCB). Specifically, Schwartz' cultural values of hierarchy and egalitarianism and the personality predictors of conscientiousness and agreeableness were examined. It was hypothesized that hierarchy and egalitarianism would moderate the relationship between conscientiousness, agreeableness and OCB. Specific hypotheses concerning the direction of the influence on particular dimensions of OCB were tested. Data were collected from multiple organizations resulting in a sample of 62 pairs of employee-supervisor dyads from the U.S. and 64 pairs from China. Results indicated that agreeableness correlated significantly with OCB toward individuals and that hierarchy moderated the relationship between conscientiousness and OCB toward the organization. The other hypotheses were not supported. Limitations of the study and implications for future research were also discussed.

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Wang, Chen. "Modeling multi-attribute utility theory with object-oriented programming." Master's thesis, This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-01122010-020130/.

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Júnior, Ademir Luiz Bortolatto. "Hierarquia de valores de alunos de ciências contábeis." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-05032015-171235/.

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Valores humanos são objetos de estudo em diversas áreas do conhecimento. Na área de negócios, valores são estudados com o objetivo de entender o comportamento humano em ambientes organizacionais. De acordo com a Teoria Motivacional de Valores de Schwartz (2012), valores são objetivos transituacionais, que atuam como princípios de conduta na vida do sujeito, organizados em uma hierarquia de importância. O objetivo do presente estudo foi identificar a hierarquia de valores de estudantes do curso de graduação em Ciências Contábeis da FEA/USP. Para alcançar esse objetivo foi utilizada a escala de valores de Schwartz (2012) - Portrait Questionaire Value - PQV - por meio de um questionário aplicado aos alunos ingressantes e concluintes do curso. Foram obtidas 86 respostas válidas dos alunos do 1º Semestre do curso e 67 respostas válidas dos alunos do 7º Semestre. Com o fim de condensar as variáveis do questionário, estas foram submetidas à Análise Fatorial. Das 57 variáveis (valores), foram encontrados 14 fatores (tipos motivacionais). A hierarquia de valores foi obtida pelas médias dos escores das variáveis dos fatores, resultando na seguinte estrutura: 1º) Benevolência, 2º) Autodeterminação, 3º) Segurança - Pessoal, 4º) Universalismo - Importar-se, 5º) Hedonismo/Estimulação, 6º) Segurança - Social, 7º) Conformidade - Interpessoal, 8º) Face (Persona), 9º) Conformidade - Regras, 10º) Universalismo - Natureza, 11º) Poder - Recursos/Realização, 12º) Conservação, 13º) Poder - Dominação e 14º) Tradição. As médias de cada grupo de alunos, para cada fator, foram submetidas ao teste t com o objetivo de identificar diferenças estatisticamente significativas entre os grupos. Foram identificadas médias diferentes nos fatores: Benevolência, Hedonismo/Estimulação, Conformidade - Regras, Conformidade - Interpessoal, Universalismo - Importar-se, Universalismo - Natureza e Tradição. Em todos os fatores foram encontradas médias nominais menores para os alunos do 7º Semestre em relação ao 1º Semestre. A hipótese da pesquisa foi a de que os alunos do 7º Semestre teriam médias maiores para os valores Poder, tanto Dominação quanto Recursos. A hipótese não foi aceita, pois a diferença das médias não foram estatisticamente significativas. Pesquisas anteriores como de Porto (2004) e Schwartz e Bardi (2001) apresentam hierarquias de valores semelhantes a encontradas no presente estudo. Dos dezenove Tipos Motivacionais propostos por Schwartz et al. (2012), a Análise Fatorial confirmou quatorze, sendo três completamente confirmados e os demais parcialmente confirmados. O teste t revelou diferenças estatísticas em sete fatores, sendo que desses, seis representam valores com foco social. Ou seja, o que pode, indicar que a educação em contabilidade ou a inserção no ambiente profissional e seu contexto afetam a importância dada a estes valores, direcionando os alunos a uma maior ênfase nos valores individuais. Esse achado tem implicações para as instituições de ensino, educadores e organismos profissionais.
Human values are subjects of study in several fields of knowledge. In the business area, values are studied in order to understand human behavior in organizational settings. According to Schwartz Theory of Human Values (2012), values are transsituational objectives that act as principles of conduct in the human life, organized in a hierarchy of importance. The aim of this study was to identify the hierarchy of values of students of the Accounting undergraduation course in FEA / USP. To achieve this goal, Portrait Value Questionnaire - PVQ - the scale of values of Schwartz (2012) - was the questionnaire applied to students entering and finishing their course. Evaluating the students of the 1st semester, 86 valid responses were computed and 67 valid responses were obtained from the 7th Semester students. In order to condense the questionnaire variables, variables were subjected to factor analysis. From the 57 variables (values), 14 factors (motivational types) were found. The hierarchy of values was obtained by the mean scores of the variables of factors, resulting in the following structure: 1) Benevolence, 2) Self-Direction, 3) Security - Personal, 4) Universalism - Caring, 5) Hedonism / Stimulation, 6) Security - Social, 7) Conformity - Interpersonal, 8) Face, 9) Conformity - Rules, 10) Universalism - Nature, 11th) Power - Resources/Achievement, 12th) Conservation, 13) Power - Dominate and 14) Tradition . The mean from each group of students, for each factor, were subjected to t test in order to identify statistically significant differences between groups. Different means were identified in factors: Benevolence, Hedonism/Stimulation, Compliance - Rules, Conformity - Interpersonal, Universalism - Caring, Universalism - Nature and Tradition. In all factors, 7th semester students presented lower nominal means comparing to the 1st Semester students. The research hypothesis was that 7th Semester students would have the highest mean to Power values for both Domination as Resources. The hypothesis was not accepted due to the difference of means were not statistically significant. Previous research as Porto (2004), and Schwartz and Bardi (2001) present similar values hierarchies found in the present study. Considering nineteen motivational types proposed by Schwartz et al. (2012), only fourteen were confirmed by Factorial Analysis Technique, which three were completely confirmed and the other partially confirmed. The t test showed statistical differences in seven factors, and of these, six represent values with social focus, which may indicate that Accounting education or the inclusion in the workplace and its context impacts the importance given to these values, directing students to a greater emphasis on individual ones. This finding has implications for educational institutions, educators and professional bodies.

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Anchorena, Raiza García, Mirian Grimaldo, and Medina Eduardo Manzanares. "Jerarquía de valores entre estudiantes de secundaria de colegio religioso y colegio laico de Lima." Universidad de San Martín de Porres, 2016. http://hdl.handle.net/10757/622075.

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The purpose of this research was to compare the hierarchy of values among high school students, according to type of school (religious and secular) and sex. The sample was composed by 250 high school students (60.4% male, 52% religious school). The ages are in the range of 14 to 17 years (M = 15.47, SD = 0.63). The instrument used was the Portrait Value Questionnaire by Schwartz (2001), whose analysis of structure and internal consistency was satisfactory. To compare the hierarchy of values between the groups, top down correlations (rtd >) were used. According to the results, greater association (similarity) was found between the hierarchy of values depending on the type of school (rtd = .82) and, to a lesser degree by sex (rtd = .69). The comparative results show greater Benevolence, Self-Direction, Stimulation among women and Achievement among men. The implications of the comparative results are discussed.

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Pert, Heather Anne. "Desired Future Conditions of Riparian Areas on Southeastern National Forests." Diss., Virginia Tech, 2000. http://hdl.handle.net/10919/27994.

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Development of goals (desired future conditions (DFCs)) based on substantial public involvement is critical to the success of ecosystem management on public lands. I evaluated DFCs of riparian areas on national forests in the southern Appalachian mountains and evaluated a process for involving the public in development of DFCs for riparian areas on the Jefferson National Forest. First, I identified the major components, structures, and functions that are essential to riparian health through a literature review. Second, I examined how the key components, structures, and functions identified in the literature review were addressed in the DFCs and standards and guidelines for eight southeastern national forest management plans. In reviewing forest plans, I found a clear shift from emphasizing water quality in older forest plans to a more comprehensive incorporation of the values and functions of riparian areas in more recent plans. Riparian attributes included in DFCs varied widely and disparities between DFCs for forest plans and measurable criteria in the standards and guidelines often occurred. Finally, I designed, tested, and evaluated a public involvement process that identified public values for use in the development of DFCs for riparian areas on the Jefferson National Forest. I used a combination of alternative dispute resolution techniques and the Analytic Hierarchy Process (AHP), a participatory decision-making tool. I used surveys before and after the riparian meetings to evaluate the effectiveness of the public involvement process. Survey respondents generally were middle-aged, well-educated, high-income males who were long-time residents of the area. Riparian meeting participants indicated that the DFC for riparian areas on the JNF should strongly emphasize water quality and quantity, protection of riparian-dependent species and their habitats, and maintenance of the integrity of the relationship between riparian areas and the surrounding environment. Participants indicated recreational and commodity uses of riparian areas could occur as long as they did not negatively affect the other, more highly valued characteristics of riparian areas. Participants felt that the meetings were fair, that diverse interests were represented, that they had enough information to participate in the process, and that it was a wise use of their time.
Ph. D.

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Rotuno-Johnson, Michelle K. "The Influence of Shareability and Metrics in Journalistic Decision-Making." Ohio University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1603113395389372.

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Oliveira, Karen Fantine Silva Souza de. "Os acidentes de trabalho e os valores humanos em operadores de uma f?brica de cal?ados." Universidade Federal do Rio Grande do Norte, 2004. http://repositorio.ufrn.br:8080/jspui/handle/123456789/17497.

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Made available in DSpace on 2014-12-17T15:38:56Z (GMT). No. of bitstreams: 1 KaremFSSO.pdf: 265706 bytes, checksum: 371486927686c7438268592d85344197 (MD5) Previous issue date: 2004-09-13
The study present analyzes the relation between work accident and human values. It was developed with the sample of 156 operators of a factory, through to an application of structured questionnaires. The data were submitted to quantitative analyses (for example, analyses of frequency distributions, Chi-Square, test t). It was verified that 27 employees that filled out the questionnaires suffered work accidents. The results evidence that there aren?t significant differences between the people s values that suffered work accidents and those that did not suffer. The employees presented a hierarchy of different values comparing with the others Brazilian studies. It was observed that the work accidents varies for organizational sectors. So, we get the conclusion, the occurrence of the work accidents is not associated to the values, but they are probably associated to work conditions
O presente estudo analisa a rela??o entre os acidentes de trabalho e os valores humanos. Foi desenvolvido com uma amostra de 156 operadores de uma f?brica, atrav?s da aplica??o de question?rios estruturados. Os dados foram submetidos a an?lises quantitativas (por exemplo, an?lises das distribui??es de freq??ncia, teste t e qui-quadrado). Verificou-se que 27 funcion?rios que preencheram os question?rios sofreram acidentes de trabalho. Os resultados apontam que n?o h? diferen?as significativas entre os valores daqueles que sofreram acidentes e os que n?o sofreram. Os participantes apresentaram uma hierarquia de valores diferente de outras amostras pesquisadas nos Brasil. Constataram-se diferen?as de freq??ncia de acidentes por setores da empresa. Verificou-se, ent?o, que, a ocorr?ncia dos acidentes de trabalho n?o est? associada aos valores, mas mais provavelmente ?s condi??es de trabalho

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Protzen, Jean-Pierre, and Craig Morris. "Los colores de Tambo Colorado: una reevaluación." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/113575.

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The Colors at Tambo colorado: A ReevaluationThe research visit to the Inca site of Tambo Colorado, in the Pisco Valley, reported on in this paper took place a hundred years after the visit of Max Uhle’s. Tambo Colorado takes its name from the many colors that adorn its walls. It is one of the aims of the present project to determine whether or not the colors have any architectural or symbolic significance. So far, the research suggests that there is a close correlation between the site’s layout, the highly hierarchical organization of its spaces, and the distribution of colors.
Cien años después de Max Uhle, los autores visitaron nuevamente el sitio inca de Tambo Colorado, ubicado en el valle de Pisco, con el fin de llevar a cabo investigaciones en este complejo que debe su nombre a los muchos colores que adornan sus muros y estructuras. Uno de los objetivos del proyecto actual es determinar si dichos colores tuvieron algún significado arquitectónico o simbólico. Hasta el momento, las investigaciones sugieren que existe, efectivamente, una correlación bien estrecha entre el trazado del sitio, la organización bastante jerárquica de los espacios y la distribución de los colores.

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Li, Qing. "Game Theoretic and Analytical Approaches to International Cooperation and Investment Problems." Thesis, Virginia Tech, 2001. http://hdl.handle.net/10919/32406.

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International cooperation and foreign investment issues are two important components of an international economy. The various aspects of research related to such international cooperation and foreign investment decisions are fraught with various complex factors. In this thesis, we consider two specific issues in the arena of international technological cooperation and foreign investments, by using established Operations Research techniques of game theory and multiple criteria decision making. We first analyze regional technological cooperation mechanisms using classical game theory. A concept of regional technological cooperation is developed based on a cooperative game theoretic model, in which a plan of payoff distributions induces an agreement that is acceptable to each participant. Under certain conditions, the underlying game is shown to be convex, and hence to have a nonempty core with the Shapley value allocations belonging to the core. A compensation scheme is devised based on the Shapley value allocations, whereby participants who enjoy a greater payoff with respect to the technological cooperation compensate the participants who receive a relatively lesser payoff via cooperation. In this manner, regional technological cooperation can bring overall benefits to all the involved players in the game. Some insightful examples are provided to illustrate the methodological concept. Next, we discuss a model for analyzing foreign direct investment opportunities and for evaluating related projects based on the International Investment Attracting Force Theory and the technology of fuzzy evaluation. This model is applied to assess the industrial investment projects that were proposed in the â â 95 Chinaâ s Tumen River Area International Investment and Business Forumâ funded by the United Nations Industrial Development Organization. Accordingly, the projects are classified into groups based on their potential to attract foreign investors. Furthermore, we simulate the actual forming process whereby projects are sequenced and selected for funding by foreign investors based on a sequential update of their effect on the local economy. The results provide a scientific basis for formulating related decisions and policy recommendations regarding the various proposed projects.
Master of Science

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Van, de Casteele Marlène. "Le making of de la photographie de mode (1932-2017) : culture matérielle, instance collective, image plurielle." Thesis, Lyon, 2019. http://www.theses.fr/2019LYSE2095.

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Cette thèse entend entreprendre un making of de la photographie de mode, sur plusieurs décennies, et à l’échelle internationale. Un déplacement épistémologique est ainsi opéré. En effet, l’enjeu de cette étude n’est pas de procéder à une analyse esthétique de la photographie de mode, mais de déconstruire certaines idées reçues sur l’identité de ces images de mode principalement étudiées jusqu’ici par le prisme de la sémiotique, du genre, ou du paradigme identitaire. Tout en révélant différentes sources annexes qui gravitent autour de l’image, cette recherche tend à débusquer des matériaux documentaires qui n’ont pas été considérés dans l’histoire de l’art et de la photographie ; elle analyse ses porosités, en décelant les manques et les lacunes. De ce fait, il s’agit de révéler l’envers du décor pour explorer trois moments de la vie de ces images de mode, à une période donnée, en montrant les coulisses d’élaboration d’une photographie de mode, les conditions de collecte, de conservation, et enfin les pratiques d’exposition. Le propos de cette étude n’est donc pas de transcrire le parcours singulier d’un art dit « appliqué » en quête de légitimation artistique, mais de mettre en lumière les significations polysémiques et valeurs culturelles de la photographie de mode. Le terme makingof est ainsi entendu au sens élargi : il ne fournit pas seulement des informations et descriptions détaillées en montrant à voir la façon dont une photographie de mode ou une série éditoriale est réalisée, mais il s’intéresse aussi aux mécanismes internes de l’industrie de la mode, aux processus créatifs, aux réseaux, aux procédés de circulation, et aux processus institutionnels concourant à la création de valeur culturelle. Cette étude propose de percevoir le making of comme le résultat de pratiques, de négociations, d’échanges et de hiérarchies qui caractérisent, et vont au-delà de l’action même de produire et de publier une photographie de mode
This doctoral thesis intends to explore the ‘making-of’ of fashion photography, over several decades and geographies. The aim is to operate an epistemological displacement to rethink fashion photography beyond certain interpretations that identified its scope with semiotic, gender or identarian paradigms. Rather, this study proposes to think the ‘making of’ as a result of practices, negotiations, exchanges and hierarchies that characterize – but also move beyond – the very action of producing and publishing a fashion photograph. By shedding light on the multiple and overlooked sources produced around the production and circulation of the fashion image, the research explores three moments in the life of fashion photographs: the making of a fashion photograph; the collecting and conserving practices; and its exhibition. Therefore, the ‘making-of’ is here understood in a broad sense. This term is not only used to identify the descriptions and detailed information showing creative processes behind the production of a fashion photograph or an editorial series, but it also takes into consideration the mechanisms of circulations beyond the industry, the networks and the institutional processes concurring to the formation of the cultural value of an image. In doing so, this thesis sheds light on the polysemic meanings and values of fashion photography, moving beyond an interpretational path that has restricted this practice into an “applied” art in search of artistic legitimization

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Diouf, Djibril. "Partenariats Public-Privé au Sénégal : analyse institutionnelle, contractuelle et conflictuelle du contrôle public dans l’hydraulique urbaine et périurbaine." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1134.

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A travers cette thèse, notre objectif de départ a été de comprendre en quoi l'atteinte des objectifs sociaux des PPP dépend des mesures prises par les gestionnaires publics dans le cadre de l'exercice de leurs rôles et responsabilités en matière de contrôle.C'est pourquoi il a été question pour nous de comprendre comment les pouvoirs publics au travers des dispositifs institutionnels et contractuels ont exercé ce rôle de contrôle sur le partenaire privé. Sur la base d'une telle orientation, il a été souscrit aux méthodes qualitatives notamment à l'étude de cas pour appréhender le contrôle dans les PPP. Sur l'institutionnalisation des axes comme la prise en compte de toutes les parties prenantes, les différences d'objectifs, les rôles et responsabilités, l'absence de hiérarchie ont été tour à tour analysés. Ce qui a permis d'en faire des préalables des PPP. S'agissant de la contractualisation, il a fallu s'intéresser aux modèles de contrôle qui étaient basés sur la nécessité d'apporter des corrections au système, et sur ceux qui créent les conditions d'imputabilité. En conclusion de ce point, il apparaitra que les contrats devraient s'appuyer sur des éléments de performance. Enfin, sur le traitement des divergences entre partenaires les différences d'objectifs, de valeurs et de caractéristiques, l'opportunisme des partenaires surtout privés, la nécessité d'une alliance et d'une coopération, le pragmatisme des partenaires ont été mis en avant. Autrement dit dans les PPP, il est nécessaire de procéder au management de telles divergences
Through this PhD thesis, our initial objective was to understand the control exercised by the government on their private partners in the Public-Private Partnerships. This was necessitated by the differences in objectives of the partner institutions and their different characteristics.This is why it has been the question for us to understand how the authorities through the institutional and contractual arrangements exercised this role of control over the private partner.On the basis of such an approach, it was subscribed to qualitative methods including case study to understand the control on the PPP.On the institutionalization, axis such as the inclusion of all the stakeholders, the differences in objectives, the roles and responsibilities, the lack of hierarchy were alternately analyzed. This allowing to make them prerequisites to PPPs.With respect to contracting, we had to look at the control models which were based on the need to correct the system and on those which create the conditions of accountability. To conclude this point, it will appear that contracts should be based on elements of performance.Finally, on the treatment of the differences between partners, the differences in goals, values and characteristics, the opportunism of partners especially the private ones, the need for an alliance and cooperation, the pragmatism of partners have been highlighted. In other words in the PPP, it is necessary to manage such differences

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Young, Melissa Marie. "Consumer Identity." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16844.

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The purpose of this thesis is to prove that despite consumers' impression that they are alone in deciding their consumption decision they are wrong. Consumers are manipulated on various levels by marketers. It is the marketer who decides what consumer identities should be created. Consumers are persuaded by marketers on different levels beginning with consumers' needs. Marketers begin by appealing to consumer drives, motivations and emotions to persuade their consumers to purchase their brand. On a more in-depth level marketers manipulate consumers by using a variety of human behaviour learning strategies to sway consumers' purchasing decisions. In addition, marketers use various environmental and social-environmental influences to control their consumers. Lastly, a practical example illustrating the multinational corporation Nike is used, to prove that marketers are aware of these different methods and use them to manipulate consumers. In the end of this paper it is very obvious that consumers are easily persuade by marketers. A consumer is only the puppet while the marketer is the puppet string master.

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Östling, Robert. "Bounded rationality and endogenous preferences." Doctoral thesis, Handelshögskolan i Stockholm, Samhällsekonomi (S), 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-454.

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Zeestraten, J. "Strolling to the beat of another drum : living the 'Slow Life'." Diss., Lincoln University, 2008. http://hdl.handle.net/10182/833.

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As the pace of life in contemporary Western society accelerates, an increasing number of people are engaging in an alternative lifestyle: ‘Slow Living’. Although popular in the media, Slow Living, which addresses issues of quality of life, is a relatively new area of academic enquiry. Given a lack of empirical research, especially on the realities of the Slow Life in a New Zealand context, this ethnographic study aims to augment the knowledge on this lifestyle by focusing on how families experience Slow Living. The key research question is: How do families live their interpretations of a Slow Life? To answer this question, this study examined the everyday lives of five Slow Living families in Canterbury, New Zealand. Adult family members were given a time-use diary to complete over two days. These diaries were then used as a foundation for in-depth interviews and participant observation. Slow Living families hold to a number of personal values, such as personal agency, conscious living and leading meaningful lives. These comprise their ideal way of living. The families are also faced with a number of challenges and have to employ strategies to balance their ideal and what is possible. The different ways families adapt produces a variety of Slow Living lifestyles.

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Wright, Jack. "Pluralism and social epistemology in economics." Thesis, University of Cambridge, 2019. https://www.repository.cam.ac.uk/handle/1810/290423.

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Economics plays a significant role in decision-making in contemporary western societies, but its role is increasingly questioned. A recurring topic among the challenges raised by critics is that economics as a discipline lacks sufficient pluralism. That is, it fails to enable, encourage, and respect the use of different ontologies, methodologies, theories, and/or schools of thought to study economic reality. Has this been a productive critique? Does talk about pluralism help identify genuine problems in the discipline? Pluralism in economics could draw support from the current consensus in philosophy that pluralism in science is a good thing. I argue, however, that the claim that economic research is insufficiently pluralist is unlikely to convince economists who believe economics is already pluralist enough and that it does not offer unambiguous recommendations for change. This is because there are too many legitimate ways to interpret how pluralism maps to practice. There are numerous variables that pluralist ideals might focus on-the things that they seek multiple rather than one of-and different interpretations of how many of those variables economics has in practice. Yet, as I go on to argue, this does not mean that talk of pluralism is entirely beside the point, since the reasons pluralists offer for their ideals do help to identify genuine problems in economics. The social epistemic strategies that arguments for pluralism recommend point us to three concrete issues in the way economic research is organised: gender imbalances, a steep internal hierarchy, and a dismissive attitude to outsiders. I show that economic research could be more progressive, representative of the interests of those in society, accepted, and legitimate and less likely to fall into bias if the discipline alleviated its gender imbalances, if it were less hierarchical, and if it had a healthier relationship with outsiders. In chapter 1, I outline the debate about pluralism in economics and explain how my thesis utilises a novel approach to social epistemology to offer a way out of the impasse in which that the debate presently resides. In chapter 2, I explain the different philosophical arguments for pluralism in science and categorise them using the variables they focus on and the reasons they give for pluralism. In chapter 3, I argue that interpreting pluralism as a particular arrangement of variables for economics to attain does not lead to unambiguous recommendations for change because it leaves too much open. Yet, I go on to argue, in chapter 4, that drawing on the reasons for pluralism can provide a set of heuristics for piecemeal evaluations of the social epistemic practices in economics. In chapters 5, 6, and 7, I apply these heuristics to economics. I provide evidence that [a] women are outnumbered in economics and face an adverse environment in the discipline, that [b] economics is steeply hierarchical, and that [c] economists form an in-group that assumes superiority and frequently dismisses outside voices. I argue that these three features of economic research block avenues for productive forms of feedback (mechanisms that help to challenge, justify, and refine scientific knowledge), block the interests of certain perspectives being heard, and block public scrutiny of the decisions made by economists.

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Snyder, Lydia L. "Voicing Mother Nature: Ecomusicological Perspectives on Gender and Philosophy in Japanese Shakuhachi Practice." Kent State University / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=kent1556496056536201.

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Marre, Jean-Baptiste. "L'évaluation économique des services écosystémiques marins et côtiers et son utilisation dans la prise de décision : cas d'étude en Nouvelle-Calédonie et en Australie." Thesis, Brest, 2014. http://www.theses.fr/2014BRES0087/document.

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No abstract
Coastal and marine ecosystems are some of the most heavily exploited with increasing degradation. This alarming situation appeals for urgent and effective actions. The optimal balance between use and conservation of ecosystems theoretically requires all costs and benefits to be considered in decision-making, including intangible costs and benefits such as non-market use and non-use values. The broad aim of this PhD is to examine how these economic values associated with coastal and marine ecosystem services can be measured, and how the economic valuation exercise may be considered and influence management decision- making.The first analytical part of the thesis focuses on assessing non-market use and non-use values, through econometric methods. The characterization and estimation of non-use values are complex and controversial, especially when the valuation exercise is focusing on individuals who are users of the ecosystem services being considered. An original approach based on a stated preference method, namely choice experiments, is developed then empirically applied in quantifying non-market values for marine and coastal ecosystems in two areas in New Caledonia. It allows the estimation of non-use values for populations of users in an implicit way. An in-depth analysis of the individuals’ choice heuristics during the valuation exercise is also conducted, with a focus on payment non-attendance. This issue is dealt with by comparing multiple modelling approaches in terms of: (1) inferred attendance, in relation to stated attendance; (2) attendance distribution according to several socio-economic variables; and (3) welfare estimates.After noting that the potential influence of economic valuation in decision making is unclear and largely unexplored in the literature, the second major component of this PhD aims to examine if, how and to what extent the economic valuation of ecosystem services, including measures of non-market values, influence decision-making regarding coastal and marine ecosystems management in Australia. Based on two nation-wide surveys, the perceived usefulness of the economic valuation of ecosystem services by the general public and decision-makers is studied, and the reasons why decision-makers may or may not fully consider economic values are elicited. Using a multi-criteria analysis, a part of the surveys also aims at examining the relative importance of different evaluation criteria (ecological, social and economic) when assessing the consequences of a hypothetical coastal development project on commercial activities, recreational activities and marine biodiversity

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Weng, Hong-Da, and 翁宏達. "Fair Value Hierarchy and Information Asymmetry." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/13620316462939651638.

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碩士
國立臺北大學
會計學系
101
After the implementation of Statement of Financial Accounting Standards No. 157, Fair Value Accounting, companies have to disclose the fair value hierarchy of assets and liabilities measured at fair value. The disclosure enables the financial statements’ users to understand whether companies report assets and liabilities measured at fair value based on managers’ estimate. The purpose of this paper is to explore whether the extent of information asymmetry between companies and investors or among investors varies with fair value hierarchy. Prior literature on the fair value hierarchy mainly addresses the association between fair value data and stock price or systematic risk. Previous evidence supports that investors are willing to invest more in companies reporting their assets and liabilities at fair value based on more reliable data. Some information asymmetry studies also indicate that more reliable fair value information can effectively reduce information asymmetry. Thus, I rely on prior literature and expect that assets or liabilities measured at fair value hierarchy will affect the extent of information asymmetry. In this paper, I choose the U.S. bank holding companies over the period of 2007 to 2011 as the research sample. By regressing information asymmetry defined as share turnover on the three levels of fair value inputs and control variables, this paper finds that the higher the level of fair value inputs, the larger the extent of information asymmetry. The empirical result, however, is consistent with this paper’s expectation as the three levels of fair value inputs are proxied by dummy variables. In additional tests, I use bid-ask spreads as the proxy of information asymmetry, the main result remains similar.

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Shu-Lan, Hsu, and 徐淑蘭. "The Impact of Fair Value Hierarchy Information on Firm Value." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/64255664110397794076.

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碩士
亞洲大學
國際企業學系碩士在職專班
101
The purpose of this study is to investigate the impact of fair value hierarchy information on firm value and it also analyzes the relation between intellectual capital (IC) and market value. By adopting the Residual Income Valuation Model Of Ohlson(1995) , the sample of this study is collected from the listed banks between 2011 and 2012 in Taiwan as the subjects. The empirical result indicates that the disclosure of the hierarchy information can elevate the value of firm. For the financial holding banks and independent banks, the disclosure of fair value of financial assets instruments has a significant positive effect on market value. The empirical result shows that there is a significant positive association between market value and most of IC elements. However, due to the difference of firm structure, the holding banks should focus on how to improve the customer capital and the process capital of the independent banks in order to increase the firm value.

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Yu-HueiYang and 楊瑜慧. "Auditor Bank Industry Specialization and Value Relevance of FAS No. 157 Fair Value Hierarchy Information." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/08369951153051941737.

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碩士
國立成功大學
財務金融研究所
104
Statement of Financial Accounting Standards No. 157 (FAS No. 157), Fair Value Measurements, prioritizes the source of information used in fair value measurements into three levels: (1) Level 1 (observable inputs from quoted prices in active Markets), (2) Level 2 (indirectly observable inputs from quoted prices of comparable items in active markets, identical items in inactive markets, or other market-related information), and (3) Level 3 (unobservable, firm-generated inputs). Level 3 inputs are subject to the highest degree of information asymmetry between preparers and users. Therefore, there are difficulties for auditors to audit fair value of assets and liabilities. We use annual reports of banking firms in United States from 2008 to 2012. We find that if auditor is industry expert, there is a strong relation between Level 3 assets and stock price. It indicates that accountant with industry experience can provide more reliability to fair value measurement.

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林俊宏. "Utilizing Customer Value Hierarchy Model to Construct a Customer Value Management Framework---A Case of Intercity Bus." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/77815732590493850484.

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博士
國立交通大學
運輸科技與管理學系
94
Based on the previous researches on value theory, this thesis tries to induce the thread of thought and stream from those different viewpoints and theories about value. And construct a customer value management framework. In short, this customer value management framework involves the interaction between supplier and customer. And this customer value management framework consists of demand value hierarchy model for customer and supply value hierarchy model for supplier. Moreover, demand value hierarchy model and supply value hierarchy model are integrated to form the customer value management framework through mean-end approach. The contribution of this thesis is the customer value management framework proposed by this thesis is a sustained management cycle. This customer value management framework could sieve out and update demand value consequences, demand value attribute, supply value consequences, and supply value attribute. Therefore, this framework could help firms obtains sustained competition advantage for surviving in a strong competition market through continued customer value management.

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Chalakova, Venesa. "A Hospitality Value Perception Model based on the Maslow's Hierarchy of Needs." Dissertação, 2002. https://repositorio-aberto.up.pt/handle/10216/114194.

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Chalakova, Venesa. "A Hospitality Value Perception Model based on the Maslow's Hierarchy of Needs." Dissertação, 2018. https://hdl.handle.net/10216/114194.

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Chalakova, Venesa. "A Hospitality Value Perception Model based on the Maslow's Hierarchy of Needs." Master's thesis, 2018. https://hdl.handle.net/10216/114194.

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Heath, Yuko. "Investigation of dynamic value hierarchy in environmental issues : the interaction between situational factors and individual value endorsement level." 2004. http://hdl.handle.net/1828/480.

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Chang, Hao-hsiang, and 張皓翔. "The Association of Fair Value Hierarchy with Book-Tax Difference and Audit Risk." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/p26482.

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碩士
元智大學
財務金融暨會計碩士班(會計學程)
107
The objective of this research is to investigate the relationship of fair value hierarchy between the book-tax difference and audit risk after the International Financial Reporting Standard(IFRS) No. 13 fair value measurement is adopted in Taiwan. The research is divided into two parts: (1) the relationship between the fair value hierarchy and the book-tax differences; (2) the link between fair value hierarchy and audit risk from the perspective of auditors. This study combines the fair value hierarchy with the book-tax differences, and observe the impact of different levels of fair value hierarchy on book-tax differences. Furthermore, the auditors will assess the rationality of fiscal and tax differences, and consider it into the audit risk assessment. I further examine the link between fair value hierarchy and audit risk from the perspective of auditors. The empirical results show that book-tax differences and audit risks are both significantly related to the fair value hierarchy.

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Shih-ChiaTsai and 蔡士嘉. "Value Relevance of Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms: Evidence from Taiwan Capital Market." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/78500088976814661534.

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CHUANG, TANG-SHUN, and 莊棠舜. "The Study on Value Hierarchy of Bricolage -An Application of Means-End Chain Model." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/868vts.

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碩士
朝陽科技大學
企業管理系
107
While encountering the resource limitions, how the bricoleurs conduct decision-making, bricolage methods/attributes, bricolage consequences and bricolage values in a restricted or constraint situational context and perceive to construct hierarchies of bricolage making-do and values, all the above indicates bricoleurs’ values under the circumstances of restraints or the potential opportunities. In general, it all helps to understand and extract the bricoleurs’ ideologies of values under the circumstances of resources limitations. The study is based upon the bricolage theory conducting the means-end chain to explore the issues of bricoleurs’behaviours and values. The study is aimed to; 1. Understand how the bricoleurs’ values affecting the making-do behaviours? 2. Understand how the bricoleurs’ remove the restrictions? The results of the study indicate that the bricoleurs have the values of "Achievements" and "Happiness/pleasantness" in different contexts. Also, there comes out the bricolage consequences of “Enhancement of sales and profits" and “Elasticity to problem-solving." The above consequences are origined from bricolage methods/attributes of "Collection of resources", "Conversion of resources", "Conversion of existing resources", "Building brands and communication", "Development of organizations and Teams" "Acommodatings of marketing techniques" and "Remodelings of conceptual thinking" Throughout the study, the bricoage theory in cross-organizational level is enriched, the followings of consequences and values in bricolage theoretical literature are reinforced, and the utilization of means-end chain in the decision-making behavors is also deepened.

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Li, Yin-Chou, and 李銀洲. "Corporate Governance Mechanisms on the Value Relevance of Fair Value Hierarchy Information: Using the Financial Industry in Taiwan as an Example." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/04657875988349020725.

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碩士
長榮大學
經營管理研究所
101
To increase the quality and value relevance of accounting data, International Financial Reporting Standards require the disclosure of fair value hierarchy data. The three levels of the fair value hierarchy are the following: (1) Level 1 inputs, which are obtainable quotes for similar assets or liabilities in active markets; (2) Level 2 inputs, which are observable inputs except for Level 1 inputs; and (3) Level 3 inputs, which are unobservable inputs. We explore the correlation between fair value hierarchy data and corporate value in Taiwan, using data from publicly listed or over-the-counter companies in each quarter from the first quarter of 2011 (when fair value hierarchy data was first reported) to the third quarter of 2012. The results of this study show that the value relevance of Level 1 and Level 2 fair value inputs are more substantial than Level 3 inputs. In addition, the results show that the implementation of corporate governance mechanisms does not significantly increase the relevance between Level 3 fair value inputs and corporate value. The primary reason for this is that the corporate governance in Taiwan is inadequate. A report from the Asian Corporate Governance Association has demoted Taiwan from fourth place to sixth place, demonstrating that the corporate governance of Taiwan could still improve.

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Huang, Chun-Lin, and 黃俊霖. "A Study of the Relationships between Product Design, Aesthetics Value, and Consumer Response Hierarchy Models." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/73134154963388851589.

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碩士
國立高雄第一科技大學
行銷與流通管理系
89
Satisfying customer value was one of the main themes in marketing. Many Scholars indicate that the competitive advantage of company will be toward customer value in the future, with a customer center in strategical thinking. In other words, companies should understand the core value of consumer to maintain their competitive advantage. Thus, under the capability of companies, they can develop product or service that have customer’s benefit to satisfy core value of consumer. The product or service can make consumer produce identification and loyalty strongly, and offer the companies profit. In the past, customer value was separated rational perspective from experiential perspective. By experiential perspective, customer value was divided into eight groups including efficiency, excellence, status, esteem, play, aesthetics, ethics, and spirituality. This study focuses the aesthetics value. Aesthetics experience is the interaction between consumer and product, and it encompasses the consumption experience of perceiving, evaluating, judging the product. Aesthetics value and product design will affect consumption result in this experience. Therefore, this study explores that product design and aesthetics value affect to consumer preference and response hierarchy models, analysis the different value of consumer have distinct preference and response, and understand the relationship of the preference and response. As the result suggest: 1.The aesthetics value of consumer can divide into romanticism, classicism, and moderatism. 2.Product design and aesthetics value will affect significantly consumer preferences and response hierarchy models. 3.The diverse aesthetics value of consumer will difference significantly to the preference and response of product design. 4.Between of consumer preferences and response hierarchy models are right relationship.

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WANG, LI-CHUAN, and 王麗娟. "A Study of the Female Shopping Space Images by the Consumption Value Hierarchy of Product." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/71178098862525414957.

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碩士
國立臺灣師範大學
工業教育研究所
91
Abstract The purpose of this research is to explore the comments and feelings of female shoppers toward “formless design factors” of female shopping space. The research also compares the difference of female apparel shopping spaces through 2 venues of different consumption value levels in order to understand female shoppers’ differences of expectations toward actual images in different shopping spaces. To achieve the experiement purposes, this research first performed document analysis to understand the theory basis of space image. Then factors that consist female shopping space concepts are organized in order to draw out the formless design factors as research focuses. Next the research is conducted through 3 stages including questionnaire and interviews, and the data is analyzed through consumption value level positioning, frequency distribution, percentage, Chi square test, test of independence, and one0way ANOVA. The research findings include the following 1.The differences in merchandise consumption values level would attract female shoppers of different background and traits to enter the shopping space. 2.Female shoppers would have different feelings and expectations toward formless design factors in different consumption levels. 3.Different shopping value levels create different space images, which would also bring different feelings for female shoppers 4.For formless design factors, female shoppers would expect the shopping spaces clean regardless of the merchandise value positioning. Finally, this research concluded the findings and proposed follow-up research recommendations for future female shopping space designers. The findings can also function as image impact level index for apparel shopping space. Keyword: product, value, positioning, consumption price level, space image

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TSUNG, CHEN-LING, and 宗貞伶. "Exploring the Customer Value Hierarchy of Breakfast Store：An Application of Means-End Chain and Kano’s Model." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/47kh28.

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碩士
朝陽科技大學
企業管理系
105
Breakfast is one of the most important meals of the day. The breakfast shops in Taiwan have the highest number in the restaurant industry. However, in this highly competitive environment, the breakfast shops need their own characteristics to have their own guest source. After all, what are the factors that lead the breakfast shop to have their own loyal customers and what is the consumption value of the consumer in the breakfast shop? This study will have an in-depth discussion with these two issues. To tap the ultimate value of the consumer, and to understand the attraction of the breakfast shop to the consumer, this study combined the third-level elements of Means End Chain and KANO model, furthermore interviewed 120 people who had consumption experience in breakfast shop through the soft ladder method. The findings of this study were as follow: (1) this study extract 12 attribute elements, 12 result elements, and 15 value elements. “Pleasure” elements were the highest number of the value hierarchy. (2) 12 elements of the results are divided into 7 items of attractive elements, 4 items of one-dimensional element and 1 must-be element; Attractive elements include “feel comfortable”, “enjoy the lively dining atmosphere”, and “reduce annoyance”; In the process of pursuing value, “reduce annoyance”, “time-saving”, and “feel comfortable” has a greater impact on increasing satisfaction; “Clean and tidy”, “time-saving”, “waiting time is not long” can eliminate the dissatisfaction. (3) At last, this paper constructs three demand-based value classes, including “a pleasant and satisfying charm of the value class”, “the delightful value class” and “the peace of mind and health of the one-dimensional value class”.

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Dissertations / Theses on the topic 'Value hierarchy'

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