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Performance Information (performance + information)
Selected AbstractsNEW PUBLIC MANAGEMENT: PERSPECTIVES ON PERFORMANCE AND THE USE OF PERFORMANCE INFORMATIONFINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2008E. Pieter Jansen Performance information is a key-element of NPM, but politicians and managers rarely use this information. On the basis of three case studies, this paper seeks to explain the use of the newly developed performance information. The paper argues that there is a distinction between the customer perspective and the citizen perspective on performance. NPM implies a customer and an internal perspective on performance. These perspectives may be relevant to managers, but politicians are primarily interested in a citizen perspective and a financial perspective. Two situations are identified in which governmental organizations more actively use performance information with a customer perspective and an internal perspective (as implied in NPM): (1) a crisis in the organization's internal processes with political and/or financial consequences and (2) loose coupling of the performance reports to politicians and to managers, which stimulates the information use by both politicians and managers. [source] The New Business of Government Budgeting: Reporting Non-Financial Performance Information in VictoriaAUSTRALIAN ACCOUNTING REVIEW, Issue 25 2001Tyrone Carlin Since the early 1990s the general and financial management of the Victorian public sector has been significantly transformed. This research examines and explains the content, nature and quality of non-financial disclosures, including those related to performance indicators, through a disclosure indicator analysis of reporting practices in recent government budget papers. It reports the results of its application to the last three years' budget papers. The findings highlight the problems in the reporting of non-financial performance indicators in the Victorian budget papers. These results indicate a significant gap between "official" expectations of the type of items required to be reported and actual budgetary reporting practices , some many years after regulation and major financial accountability reforms have taken place. [source] NEW PUBLIC MANAGEMENT: PERSPECTIVES ON PERFORMANCE AND THE USE OF PERFORMANCE INFORMATIONFINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2008E. Pieter Jansen Performance information is a key-element of NPM, but politicians and managers rarely use this information. On the basis of three case studies, this paper seeks to explain the use of the newly developed performance information. The paper argues that there is a distinction between the customer perspective and the citizen perspective on performance. NPM implies a customer and an internal perspective on performance. These perspectives may be relevant to managers, but politicians are primarily interested in a citizen perspective and a financial perspective. Two situations are identified in which governmental organizations more actively use performance information with a customer perspective and an internal perspective (as implied in NPM): (1) a crisis in the organization's internal processes with political and/or financial consequences and (2) loose coupling of the performance reports to politicians and to managers, which stimulates the information use by both politicians and managers. [source] HPCTOOLKIT: tools for performance analysis of optimized parallel programs,CONCURRENCY AND COMPUTATION: PRACTICE & EXPERIENCE, Issue 6 2010L. Adhianto Abstract HPCTOOLKIT is an integrated suite of tools that supports measurement, analysis, attribution, and presentation of application performance for both sequential and parallel programs. HPCTOOLKIT can pinpoint and quantify scalability bottlenecks in fully optimized parallel programs with a measurement overhead of only a few percent. Recently, new capabilities were added to HPCTOOLKIT for collecting call path profiles for fully optimized codes without any compiler support, pinpointing and quantifying bottlenecks in multithreaded programs, exploring performance information and source code using a new user interface, and displaying hierarchical space,time diagrams based on traces of asynchronous call path samples. This paper provides an overview of HPCTOOLKIT and illustrates its utility for performance analysis of parallel applications. Copyright © 2009 John Wiley & Sons, Ltd. [source] Middleware adaptation with the Delphoi serviceCONCURRENCY AND COMPUTATION: PRACTICE & EXPERIENCE, Issue 13 2006Jason Maassen Abstract Grid middleware needs to adapt to changing resources for a large variety of operations. Currently, however, there is only low-level information available about Grid resources, coming from various but functionally isolated monitoring and information systems. In this paper, we present the Delphoi service. It provides a unified interface to the necessary information, and also matches the abstraction level needed by middleware services to adapt their behavior. We describe Delphoi's architecture, the information it provides, and we evaluate the quality of its performance information. Delphoi has been developed as part of the EC-funded GridLab project and is currently being deployed on the project's testbed for adding adaptivity to GridLab's middleware services. Copyright © 2006 John Wiley & Sons, Ltd. [source] Factors influencing the publication of social performance information: an Australian case studyCORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, Issue 3 2005Tony McMurtrie Abstract Traditional research into the social responsibility information published by firms has concentrated on the information published in the annual report and has not considered closely the driving forces that have guided the identification and preparation of information that is to be included in that publication. This paper reports on a case study that has examined some of the internal factors that have driven the publication of social responsibility information, and shows that while the annual report is still a major publication medium the internet plays a very significant role in the dissemination of information. Factors that impact on the publication media and the content of the published information in these cases were seen to be the nature of the information system used, the intended audience and their perceived power, and the level of corporate conservatism that guided the companies' management. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment. [source] NEW PUBLIC MANAGEMENT: PERSPECTIVES ON PERFORMANCE AND THE USE OF PERFORMANCE INFORMATIONFINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2008E. Pieter Jansen Performance information is a key-element of NPM, but politicians and managers rarely use this information. On the basis of three case studies, this paper seeks to explain the use of the newly developed performance information. The paper argues that there is a distinction between the customer perspective and the citizen perspective on performance. NPM implies a customer and an internal perspective on performance. These perspectives may be relevant to managers, but politicians are primarily interested in a citizen perspective and a financial perspective. Two situations are identified in which governmental organizations more actively use performance information with a customer perspective and an internal perspective (as implied in NPM): (1) a crisis in the organization's internal processes with political and/or financial consequences and (2) loose coupling of the performance reports to politicians and to managers, which stimulates the information use by both politicians and managers. [source] Accountability Disclosures by Queensland Local Government Councils: 1997,1999FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 3 2002Christine Ryan The annual report is promoted and regarded as the primary medium of accountability for government agencies. In Australia, anecdotal evidence suggests the quality of annual reports is variable. However, there is scant empirical evidence on the quality of reports. The aim of this research is to gauge the quality of annual reporting by local governments in Queensland, and to investigate the factors that may contribute to that level of quality. The results of the study indicate that although the quality of reporting by local governments has improved over time, councils generally do not report information on aspects of corporate governance, remuneration of executive staff, personnel, occupational health and safety, equal opportunity policies, and performance information. In addition, the results indicate there is a correlation between the size of the local government and the quality of reporting but the quality of disclosures is not correlated with the timeliness of reports. The study will be of interest to the accounting profession, public sector regulators who are responsible for the integrity of the accountability mechanisms and public sector accounting practitioners. It will form the basis for future longitudinal research, which will map changes in the quality of local government annual reporting. [source] Is prior performance priced through closed-end fund discounts?INTERNATIONAL JOURNAL OF FINANCE & ECONOMICS, Issue 2 2010Michael Bleaney Abstract In open-end mutual funds (unit trusts), there is a strong positive cross-sectional relationship between net inflows to individual funds and past performance, as if investors attributed performance to managerial skill. Performance shows only very weak persistence, however, so at first sight investors do not appear to gain anything by responding to past performance information. This behaviour can be explained by the fact that past performance is effectively unpriced in the unit trust market, since management fees are unresponsive to demand. If investors believe that there is a non-zero probability that future performance will turn out to be positively correlated with past performance (i.e. that there is an element of managerial skill in performance), but a zero probability that this correlation will be negative, it is rational to prefer funds with better past performance when performance is not priced. In other words, it costs nothing to insure against the possibility of some managerial skill effect. If this explanation of the flow,performance relationship in unit trusts is correct, one would expect the relationship between investor demand and past fund performance to be much weaker if past performance were to be priced. We test this hypothesis in the market for closed-end funds (investment trusts). Because closed-end funds do not trade at net asset value, but at a price determined in the market, strong demand will raise the ratio of price to net asset value (known as the premium). Since it is well established that premiums are mean-reverting, future shareholder returns on funds currently on high premiums tend to be depressed by the reversion of the premium to the mean. In the closed-end fund market, as for open-end funds, there is little evidence of performance persistence, and therefore, to the extent that funds with good past performance are pushed to higher premiums, the expected return on them is less than on the average fund. This implicit pricing mechanism should mean that demand is a declining function of the premium, so that, even if demand is an increasing function of past performance for a given premium, any effect on the premium itself will be muted. We test this hypothesis for closed-end funds traded in the US and the UK. We find that there is a statistically significant effect of past performance on the premium in both countries. However, consistent with the hypothesis, it has limited economic significance, since it represents only a small component of premium variability. Copyright © 2008 John Wiley & Sons, Ltd. [source] Enhancing multimedia streaming over existing wireless LAN technology using the Unified Link Layer APIINTERNATIONAL JOURNAL OF NETWORK MANAGEMENT, Issue 5 2007Tim Farnham This paper examines how multimedia streaming scenarios can be enhanced by cross-layer interaction, and in particular link performance information and configuration options provided by the recently developed Unified Link Layer API (ULLA). It provides results of an experimental implementation developed for this purpose in a wireless LAN (WLAN) environment. Multimedia streaming is an application that is gaining in popularity for mobile devices and in particular mobile Internet-based content broadcasting is rapidly emerging as a key feature on mobile devices. In these scenarios, the wireless link (last hop) is normally the performance bottleneck due to the dynamic and limited capacity of the wireless medium. The use of ULLA in this context can provide the ability to tailor the video transmission to the wireless link performance and also to configure the links in response to performance problems or environmental changes. For this purpose the focus of multimedia streaming has been on WLAN link technology and dynamic adaptation (i.e., dynamic channel selection and video transcoding) using a dynamic resource reservation overlay protocol. Copyright © 2007 John Wiley & Sons, Ltd. [source] Networking characteristics of African-American managers: empirical validation and training applicationsINTERNATIONAL JOURNAL OF TRAINING AND DEVELOPMENT, Issue 4 2000Stéphane Brutus This article describes the impact of informal networks on managerial effectiveness in general and, more specifically, for that of African-American managers. Previous research has demonstrated that network characteristics conducive to increased performance for African-Americans differed significantly from those of white managers (e.g. Ibarra, 1995). These results are further validated in this study through the use of a different performance measure. Networking characteristics and multi-raters' performance information were collected from 185 managers. Results show that high performing African-American managers possess informal networks composed of a higher proportion of other African-Americans than their low performing counterparts. The reverse trend was found for white managers. A description of a training module based on these results is offered. [source] An Analysis of the Relation between the Stewardship and Valuation Roles of EarningsJOURNAL OF ACCOUNTING RESEARCH, Issue 1 2006ROBERT BUSHMAN ABSTRACT In this paper, we seek a deeper understanding of how accounting information is used for valuation and incentive contracting purposes. We explore linkages between weights on earnings in compensation contracts and in stock price formation. A distinction between the valuation and incentive contracting roles of earnings in Paul [1992] produces the null hypothesis that valuation earnings coefficients (VECs) and compensation earnings coefficients (CECs) are unrelated. Our empirical analyses of the relations between earnings and both stock prices and executive compensation data at the firm and industry levels over the period 1971,2000 rejects Paul's [1992] hypothesis of no relation. We also document an increasing weight over time on other public performance information captured by stock returns in the determination of cash compensation. Specifically, we find that the incentive coefficient on returns is significantly higher in the second of two equal sample subperiods relative to the incentive coefficient on earnings. [source] Self-Supervisor Agreement: The Influence of Feedback Seeking on the Relationship Between Self and Supervisor Ratings of Performance,JOURNAL OF APPLIED SOCIAL PSYCHOLOGY, Issue 2 2000JANE R. WILLIAMS Self-assessment research has continued to search for those factors that increase self-other rating agreement. The current field study investigated the feedback-seeking strategies (i. e., monitoring and inquiry) used by 125 employees to obtain performance information, as well as the relationship between feedback-seeking strategy use and self-supervisor performance-rating agreement. Results indicate that the frequency of monitoring reported by employees significantly moderated the relationship between self and supervisor ratings of performance. Individuals who reported higher levels of feedback seeking through monitoring were more likely to have self-assessments that were congruent with their supervisors' ratings of performance. [source] Public disclosure of comparative clinical performance data: lessons from the Scottish experienceJOURNAL OF EVALUATION IN CLINICAL PRACTICE, Issue 2 2003Russell Mannion PhD Abstract There is growing international interest in making information available on the clinical quality and performance of health care providers. In the United States of America, where public reporting is most advanced, comparative performance information in the form of ,report cards', ,provider profiles' and ,consumer reports' has been published for over a decade. In Europe, Scotland has been at the forefront of releasing clinical performance data and has disseminated such information since 1994. This paper reviews the Scottish experience of public disclosure and distils the key lessons for other countries seeking to implement similar programmes. It is based on the findings of the first empirical evaluation of a national clinical reporting initiative outside the United States. The study examined the impact of publication of Scottish (CRAG) clinical outcome indicators on four key stakeholder groups: health care providers, regional government health care purchasers, general practitioners and consumer advocacy agencies. We conclude that those responsible for developing clinical reporting systems should not only pay close attention to developing technically valid and professionally credible data which are tailored to the information needs of different end users, but should also focus on developing a suitable incentive structure and organizational environment that fosters the constructive use of such information. [source] Understanding the changing role of public sector performance measurement in less developed countriesPUBLIC ADMINISTRATION & DEVELOPMENT, Issue 3 2010Sandra Tillema Abstract This article develops a framework for understanding changes in the demand for and supply of performance information in public sector organizations in less developed countries (LDCs). New Institutional Sociology (NIS) is used to argue that pressures from specific stakeholders stimulate organizations to produce particular performance information. The article distinguishes three groups of stakeholders (i.e. funding bodies, statutory boards and purchasers), and elaborates on the performance dimensions these stakeholders are interested in. The group of funding bodies, with their interest in financial performance information, used to be the most important group of stakeholders. However, statutory boards and purchasers are gaining importance as a result of recent public sector reforms, which include decentralization, marketization and the implementation of anti-corruption programs. As a consequence of pressures coming from these stakeholders, new performance dimensions, such as the quality and quantity of services and the political governance structure, will be added to organizations' performance measurement (PM) systems. Whether these and other,often more traditional financial,performance dimensions will be balanced and integrated throughout organizations depends on the power positions of the various stakeholders. The arguments presented in this article intend to stimulate public sector organizations in LDCs to design and redesign PM systems as a response to changing stakeholder interests. Copyright © 2010 John Wiley & Sons, Ltd. [source] Management of patients with acoustic neuromas: A Markov decision analysis,THE LARYNGOSCOPE, Issue 4 2010Daniel Morrison MD Abstract Objectives/Hypothesis: The management of patients with small (<1.5 cm) acoustic neuromas is controversial. Immediate treatment via microsurgical resection or radiosurgery is often advocated. A period of observation is sometimes advised followed by microsurgery or radiosurgery for tumors that demonstrate growth during the observation period. The purpose of this study is to calculate quality-adjusted life expectancy for the most commonly applied management strategies in hypothetical cohorts of patients of various ages. Study Design: Markov decision analysis; societal perspective. Methods: Assumptions used in creating this model and event probabilities were obtained from a thorough literature review. Key parameters were identified and defined by the best available evidence. The main outcome measure is the benefit derived from each management strategy in quality-adjusted life years (QALYs). Sensitivity analysis was used to define benchmark performance information for these parameters. Results: The benefit of a period of observation followed by radiosurgery, if needed, for significant tumor growth is greater then all other strategies for all age groups and both sexes. When compared to observation followed by microsurgery, the additional benefit is small. QALY totals for the two immediate treatment groups were significantly lower than that for the observation groups. Conclusions: For patients of all ages, a period of observation during which tumor growth and hearing thresholds are closely monitored is the superior strategy. For tumors that grow substantially or when hearing deteriorates, definitive management via radiosurgery is recommended. Laryngoscope, 2010 [source] Advancing public sector performance analysisAPPLIED STOCHASTIC MODELS IN BUSINESS AND INDUSTRY, Issue 5 2008Carolyn J. Heinrich Abstract Recent reforms intended to promote more accountable and responsive government have increased public attention to performance analysis and accelerated the production and use of information on agency performance and public program outcomes. Drawing from cases and empirical studies, this presentation considers questions about what should count as evidence, how it should be communicated, who should judge the quality and reliability of evidence and performance information, and how to achieve a balance between processes that produce rigorous information for decision making and those that foster democratic governance and accountability. Promising directions are suggested for efforts to improve government effectiveness through the use of more rigorous information in decision making, along with acknowledgment of the limitations and risks associated with such efforts. Copyright © 2008 John Wiley & Sons, Ltd. [source] Frontiers of Non-Financial Performance Reporting in New ZealandAUSTRALIAN ACCOUNTING REVIEW, Issue 25 2001Ann Neale In 1989, legislation in New Zealand introduced requirements for non-financial performance information in the public sector to be reported and audited. This paper describes the initial responses of the Institute of Chartered Accountants of New Zealand and the Audit Office to this challenge and examines their further development following a decade of experience. [source] Corporate environmental reporting: what's in a metric?BUSINESS STRATEGY AND THE ENVIRONMENT, Issue 2 2003R. Scott Marshall Assistant Professor of Management Although there has been increased attention to corporate environmental reports (CERs), there has yet to be a close examination of the metrics used in these reports. Metrics do not address the content of CERs, but, perhaps more importantly, metrics provide the means for conveying the content. In this paper, we analyze metrics used in 79 corporations' recent CER reports. We define and use an 'environmental sustainability' lens, and apply two environmental metrics taxonomies to CER metrics. We also consider the implications of key internal and external firm factors on CER metrics. Our findings suggest that (i) firms' compliance with ISO 14001 increases the presence of future oriented metrics, (ii) a majority of CER content uses lagging metrics with descriptive and operational performance information, (iii) larger firms are more likely than smaller firms to use future oriented metrics and (iv) there are noticeable differences across countries/regions in terms of CER metrics. Several important issues seem evident from the study. First, the metrics most commonly used in CERs provide little information about future performance. Second, the majority of metrics describe operations performance rather than environmental impact. Third, even though the sample was chosen based on a priori indicators of corporate environmental awareness, only about half of the companies sampled had a CER available. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment [source] | ||||||||||||||||||||||