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Métricas para o accountability em marketing: uma análise em empresas da indústria farmacêutica; Metrics for marketing accountability: an analysis in the pharmaceutical companies

Mazzero, Samantha
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 26/09/2014 PT
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46.16%
Em um ambiente altamente competitivo, onde a disputa por clientes rentáveis torna-se cada vez mais acirrada, a crescente importância das ações de marketing como atividades estratégicas ganham destaque. Este papel traz consigo cobranças, deveres e responsabilidades a serem cumpridas em um ambiente corporativo. Torna-se natural que a alta gestão das companhias exija avaliações de desempenho pautadas pela mensuração dos resultados através de métricas bem definidas e estabelecidas. Mais que indicadores de resultados, as corporações necessitam justificar seus investimentos com maior responsabilidade de forma a garantir transparência junto aos Stakeholders, assim como proporcionar uma melhor remuneração aos Shareholders. Os princípios de Governança Corporativa, Accountability e Compliance tornam-se essenciais nas corporações que exercem as melhores práticas de mercado e utilizam métricas de desempenho como meio de prestação de contas. Àquelas que possuem orientação para mercado necessitam de métricas adequadas e específicas que meçam a satisfação do cliente visando assegurar-lhes uma entrega de valor superior frente aos competidores, pois clientes são ativos de marketing significativos e geram valor para o acionista. Esta dissertação tem por objetivo estudar métricas de desempenho...

Analyzing Banking Risk : A Framework for Assessing Corporate Governance and Risk Management, Third Edition

Van Greuning, Hennie; Brajovic Bratanovic, Sonja
Fonte: World Bank Publicador: World Bank
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35.69%
This publication aims to complement existing methodologies by establishing a comprehensive framework for the assessment of banks, not only by using financial data, but also by considering corporate governance. It argues that each of the key players in the corporate governance process (such as shareholders, directors, executive managers, and internal and external auditors) is responsible for some component of financial and operational risk management. Following a holistic overview of bank analysis in chapter two, the importance of banking supervision in the context of corporate governance is discussed in chapter three. This chapter also considers the partnership approach and the emerging framework for corporate governance and risk management, as well as the identification and allocation of tasks as part of the risk management process. The framework for risk management is further discussed in chapters four through eleven.

Development Banks : Role and Mechanisms to Increase their Efficiency

Gutierrez, Eva; Rudolph, Heinz P.; Homa, Theodore; Blanco Beneit, Enrique
Fonte: Banco Mundial Publicador: Banco Mundial
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45.69%
Past performance of development banks, has generally been considered poor and the value of state ownership questioned. There are few institutions that achieve the optimum balance of effectively addressing a policy objective while being financially sustainable. Following the financial crisis, there is a renewed interest in the role development banks can play in weathering the crisis. The purpose of this paper is to highlight the lessons learned following the financial crisis and to present some of the best practices in development banking so that policy makers can be better informed should they be considering how to build strong state financial institutions to address current and future needs in their respective countries.

Provision of Water to the Poor in Africa : Experience with Water Standposts and the Informal Water Sector

Keener, Sarah; Luengo, Manuel; Banerjee, Sudeshna
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
45.69%
Standpipes that dispense water from utilities are the most common alternatives to piped water connections for poor customers in the cities of Sub-Saharan Africa. Fifty-five percent of the unconnected urban population relies on standpipes as their first water source. Other informal water providers include household resellers and a variety of water tankers and vendors, which are the first water source of 1 percent and 3 percent of the urban population, respectively. In the cities studied, the percentage of unconnected households ranges from 12 percent to 86 percent of the population. The percentage of unconnected people covered by standpipes is substantially higher for countries with higher rates of household connection, while the percentage of unconnected people covered by water tankers or water vendors is higher for countries with lower rates of household connection. Water prices in the informal market are much higher than for households with private connections or yard taps. Although standpipes are heavily subsidized by utilities...

India - Improving Urban Water Supply and Sanitation Services : Lessons from Business Plans for Maharashtra, Rajasthan, Haryana and International Good Practices

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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45.95%
The purpose of this report is to distill lessons learnt for improving Water Supply and Sanitation (WSS) services in India, by reference to the recent WSS business plans prepared for the three states of Maharashtra, Rajasthan and Haryana and from various studies carried out by the World Bank on international good practices in urban water service delivery. The report culls out the core elements of the WSS reform program and proposes how such reforms might be implemented. The intended audience for this report is policy makers at the national and state levels, sector professionals and practitioners. The report identifies the key elements of a state-wide program for improving WSS services and accountability on the basis of the following three pillars: i) policies and institutions: appropriate policies and institutional arrangements that clarify the roles and responsibilities of key actors, and which create service providers that are efficient, accountable and customer focused with sufficient autonomy to manage their affairs in a professional manner; ii) infrastructure and financing: medium term infrastructure development program with appropriate financial frameworks that encourage service providers to rely increasingly on user fees and...

Improving Urban Water Supply and Sanitation Services : Advisory Note

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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45.95%
The purpose of this report is to distill lessons learnt for improving Water Supply and Sanitation (WSS) services in India, by reference to the recent WSS business plans prepared for the three states of Maharashtra, Rajasthan and Haryana and from various studies carried out by the World Bank on international good practices in urban water service delivery. The report culls out the core elements of the WSS reform program and proposes how such reforms might be implemented. The intended audience for this report is policy makers at the national and state levels, sector professionals and practitioners. The report identifies the key elements of a state-wide program for improving WSS services and accountability on the basis of the following three pillars: i) policies and institutions: appropriate policies and institutional arrangements that clarify the roles and responsibilities of key actors, and which create service providers that are efficient, accountable and customer focused with sufficient autonomy to manage their affairs in a professional manner; ii) infrastructure and financing: medium term infrastructure development program with appropriate financial frameworks that encourage service providers to rely increasingly on user fees and...

Analyzing and Managing Banking Risk : A Framework for Assessing Corporate Governance and Financial Risk Management, Second Edition

Van Greuning, Hennie; Brajovic Bratanovic, Sonja
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
Relevância na Pesquisa
35.69%
This publication aims to complement existing methodologies by establishing a comprehensive framework for the assessment of banks, not only by using financial data, but also by considering corporate governance. It argues that each of the key players in the corporate governance process (such as shareholders, directors, executive managers, and internal and external auditors) is responsible for some component of financial and operational risk management. Following a holistic overview of bank analysis in Chapter 2, the importance of banking supervision in the context of corporate governance is discussed in Chapter 3. This chapter also considers the partnership approach and the emerging framework for corporate governance and risk management, as well as the identification and allocation of tasks as part of the risk management process. The framework for risk management is further discussed in Chapters 4 through 11.

Republic of Belarus : Social Accountability in Municipal Services

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
35.88%
The objective of this report is to provide background and context on the housing and utilities sector in Belarus, focusing in particular on Bank-funded Water, Waste management, and biomass-based district heating projects. The report aims to assess the existing Social Accountability (SA) mechanisms in these sectors and in the projects, and identify potential SA entry points and approaches that could be incorporated into the project cycle or in governmental policies and activities. The findings of this report rely on a desk review of legislative and analytical materials on the Water and Waste sectors in Belarus, and on interviews, conducted as part of a mission in April 2013, with Belarusian national and local government representatives, project implementation mangers, civil society groups, and other relevant actors. The structure of the report is as follows. Part one offers an overview of the housing and utilities sector in Belarus and outlines the existing SA mechanisms in the sector. Part two surveys the methodology employed for the preparation of this report. Parts three...

Country-Level Effectiveness and Accountability Review : Madagascar

Moyart, Manuel; Duflos, Eric; Latortue, Alexia; Lecuyer, Francois; Isern, Jennifer; Rauch, Hubert
Fonte: CGAP and the World Bank, Washington, DC Publicador: CGAP and the World Bank, Washington, DC
EN_US
Relevância na Pesquisa
35.82%
This Country-Level Effectiveness and Accountability Review (CLEAR) examines the efficacy of microfinance aid in Madagascar, based on an objective analysis of donor assistance for the sustainable development of financial systems targeting the poor. The three levels of the financial system are the micro level (e.g., retail institutions), the meso level (e.g., apex, technical service providers), and the macro level (e.g., regulations and policies). At the micro level, there is a large number of stakeholders, and an increasing interest of banks and private investors, including a predominant stake by the Decentralized Financial Systems (DFS), as well as major roles by the local Savings Institution and the Post Office. At the meso level, there is a supply of services such as auditing. Finally, at the macro level, coordination and supervision exist, and a specific legal framework on microfinance is in place. Notwithstanding, microfinance in Madagascar remains weak, and, concerns suggest DFSs carry structural weaknesses at various levels. Additionally...

A Review in Bangladesh, India, and Pakistan : Benchmarking for Performance Improvement in Urban Utilities

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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45.82%
Performance benchmarking is a powerful tool to make service providers more accountable, and to measure progress while improving performance. This review examines the introduction of performance benchmarking in over 30 urban water utilities across Bangladesh, India, and Pakistan since 2003, with the support of their respective governments and the Water and Sanitation Program - South Asia. It focuses on the process of building systems for performance measurement, monitoring and analysis, and institutionalizing benchmarking as an integral part of operational practice in utilities and government, to support broader sector reforms. The findings reveal that most utilities are performing poorly, and just how dire the state of service provision really is across the towns and cities of South Asia: 1) no water utility in Bangladesh, India or Pakistan provides its customers with continuous water; the average is five hours a day; 2) water utilities do not serve at least a third of urban residents; 3) high nonrevenue water-frequently estimated above 40 percent-means a large volume of water is being lost through leaks...

Support to Government of India for Implementation of National Urban Sanitation Policy

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
35.69%
This synthesis report details the process, outputs and intermediate outcomes of the World Bank’s Water and Sanitation Program (WSP) Technical Assistance (TA) to Support Government of India for implementation of the National Urban Sanitation Policy (P131963). The objective of this TA was to (i) strengthen urban sanitation services and target the urban poor by development of strategies for regulation, funds allocation, improved accountability mechanisms and implementation of inclusive sanitation policies at national level and in at least five states, with two of these low-income states (LIS). This was to be supplemented with (ii) enabling design and use of improved performance monitoring systems by Government of India, 3 states and 300 urban local bodies by 2015, and (iii) strengthen capacity of local urban government institutions to provide improved – inclusive and sustainable – sanitation services for all. This TA provides the building blocks for sustainable sanitation improvements which are being adopted and implemented as part of another TA (P131967) in Madhya Pradesh and Tripura to pilot and operationalize City Sanitation Plans (CSPs) towards outcome oriented sector improvements. The areas addressed in this TA include the following specific goals of the NUSP: open defecation free cities...

Socialist Republic of Vietnam Study on e‐ID Infrastructure to Improve Public Services Delivery

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
35.69%
This study presents the vision and implementation recommendations for the electronic identity based service delivery framework (EISDF) in Vietnam. It also delineates the roles to be played by the diverse stakeholders (private, public, development community, etc.) in the field. The study recommends various relevant and innovative electronic identity (eID) services that can be implemented to transform and enhance the accountability and efficiency of service delivery across sectors. These recommendations are based on the stocktaking of international experiences and identified possibilities based on the country assessment. Special emphasis is placed on eID systems that operate on mobile phones, and on those that have the potential of being scaled up by both the public and private sectors in Vietnam. The eID systems can help reduce identity fraud and enable individuals to avail of services more securely in a variety of contexts as in mobile banking and mobile applications for health care.

Socialist Republic of Vietnam Study on e‐ID Infrastructure to Improve Public Services Delivery

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
35.69%
This study presents the vision and implementation recommendations for the electronic identity based service delivery framework (EISDF) in Vietnam. It also delineates the roles to be played by the diverse stakeholders (private, public, development community, etc.) in the field. The study recommends various relevant and innovative electronic identity (eID) services that can be implemented to transform and enhance the accountability and efficiency of service delivery across sectors. These recommendations are based on the stocktaking of international experiences and identified possibilities based on the country assessment. Special emphasis is placed on eID systems that operate on mobile phones, and on those that have the potential of being scaled up by both the public and private sectors in Vietnam. The eID systems can help reduce identity fraud and enable individuals to avail of services more securely in a variety of contexts as in mobile banking and mobile applications for health care.

West Bengal Power Sector Reforms : Lessons Learnt and Unfinished Agenda

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Energy Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
35.69%
The West Bengal experience of reforms in power sector provides key learning on the sequencing, design and implementation of reforms program. The smooth restructuring of the power sector in West Bengal, characterized by a vibrant civil society, unionized and influential public sector workforce, political sensitivity towards Central Governments reform program is a significant achievement and holds out important lessons for future. This paper compares power sector reforms in West Bengal with other states in India and attempts to highlight the positive factors, which could be considered for future reform processes in the country. It also takes a critical look at some areas where West Bengal could have done better and also attempts to identify areas which would require greater focus in the subsequent phases to achieve the overall objectives of the reform and restructuring process. West Bengal had an advantage of learning from the reform and restructuring experience in other 11 states which preceded it and adopted measures to better guide the process and try to overcome the issues which led to shortfalls in achieving certain reforms and restructuring objectives in these states. The learning's from the other states helped State Government in adopting a phased approach with extensive stakeholder consultations to restructuring of state power sector entities. The State Government also has an unfinished agenda of initiating internal reforms and governance improvement measures in the generation company.

The Role of Postal Networks in Expanding Access to Financial Services : Country Case - Egypt's Postal Finance Services

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
35.69%
This paper discusses the role of the postal network in expanding access to financial services in Egypt. It reviews the public postal operator within the postal sector and within the broader context of the communications sector. The roles of the postal network and state and privately-owned banks are also reviewed from the perspective of the financial sector development, with particular focus on payments systems development and microfinance. The ultimate goal of postal reform is to create a system where modern technology and a free flow of information benefit the customer. A modern, efficient postal service that utilizes the latest information technology will not only increase Egypt's social and economic development, but will also contribute significantly to the creation of an Egyptian information society.

The Role of Postal Networks in Expanding Access to Financial Services : Egypt's Postal Finance Services

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
35.69%
This paper discusses the role of the postal network in expanding access to financial services in Egypt. It reviews the public postal operator within the postal sector and within the broader context of the communications sector. The roles of the postal network and state and privately-owned banks are also reviewed from the perspective of the financial sector development, with particular focus on payments systems development and microfinance. The ultimate goal of postal reform is to create a system where modern technology and a free flow of information benefit the customer. A modern, efficient postal service that utilizes the latest information technology will not only increase Egypt's social and economic development, but will also contribute significantly to the creation of an Egyptian information society.

Moldova : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
35.69%
Financial reporting and auditing practices in Moldova's corporate sector are currently in a period of transition from providing for tax calculation and statistical needs to convergence with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). This report draws upon recent international experience in developed economies and EU accession countries as well as expected amendments to EU Directives. The review found that, except in the banking sector, the current level of compliance with financial reporting obligations is inadequate, and that the quality of the financial reporting is low. In that context, the report recommends the following actions: (i) the capacity of regulatory agencies for enforcing accounting standards and financial reporting requirements to all entities of public interest - including large state-owned enterprises - should be increased; (ii) a public registry should be set-up for all public-interest companies to file their financial statements; and (iii) an independent oversight board of auditors should be established under the soon-to-be-issued new Audit Law...

Implementing Consumer Protection in Emerging Markets and Developing Economies; Mise en oeuvre de la protection des consommateurs dans les pays emergents et en developpement : manuel technique pour les autorites bancaires Aplicacion de la proteccion del consumidor en las economias de mercados emergentes y en desarrollo : guia tecnica para supervisores bancarios; A Technical Guide for Bank Supervisors

Dias, Denise
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Working Paper; Publications & Research; Publications & Research :: Working Paper
ENGLISH; EN_US
Relevância na Pesquisa
35.69%
Financial consumer protection regulation reflects the regulator's and policy makers' concerns with the relationship between financial institutions and their clients. Most emerging markets and developing economies (EMDEs) researched for this guide have regulated at least one financial consumer protection topic. Each detail in the regulatory requirements impacts how the supervisor enforces them in practice and which tools and techniques will work best. For example, a rule simply requiring disclosure of an item will be checked by the field supervisor differently than a rule requiring the item to be disclosed at a specific moment and in a specified format. Ignoring the time dimension of this rule can jeopardize its core goal. This guide is an attempt to help bank supervisors enforce such regulations. It is divided into following sections: section one gives introduction. Section two details guidance points in eight areas of interest for supervisory staff and agencies, while section three suggests a prioritization framework for supervisors - particularly those in low-income countries with resource and capacity constraints - that adopt a gradual approach when implementing the guidance.

Public Money for Private Infrastructure : Deciding When to Offer Guarantees, Output-based Subsidies, and Other Fiscal Support

Irwin, Timothy
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
45.69%
When governments seek private investment in infrastructure projects, they usually find themselves asked to provide grants, guarantees, or other forms of fiscal support. Often they prefer to provide support in ways that limit immediate cash expenditure but sometimes generate large costs later. Seeking to provide support without any immediate spending of cash, for example, governments often agree to shoulder project risks and sometimes encounter fiscal problems later. For example, in the 1970s and 1980s in Spain, the government was obliged to pay $2.7 billion when the exchange-rate guarantees it had given private toll roads were called (Gomez-Ibanez 1993). More recently, the Indonesian government agreed to pay $260 million as a result of its agreements, through the electricity company it owns, to bear demand and foreign-exchange risks in private power projects. Yet even when governments have chosen to provide cash subsidies they have not always achieved their apparent goals: for example, over 80 percent of the Honduran government's "lifeline" electricity subsidies go to customers who aren't poor (Wodon et al. 2003). In still other cases...

Transparency and Social Accountability in the Egyptian Power Sector

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: ESMAP Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
46.12%
The World Bank's initiatives of social accountability and transparency over the past two decades are increasingly founded on the notion that transparency and social accountability of public institutions are essential for stimulating economic growth. Social accountability refers to the responsiveness of the state to the needs of its citizens, and encompasses a broad range of actions and mechanisms such as tracking of public expenditures, monitoring of public service delivery, and working with citizen advisory boards. Transparency entails access to and effective use of information by citizens, civil society organizations, non-governmental organizations (NGOs), local communities, and the private sector. To achieve this objective, the World Bank and Egypt Egyptian Electric Utility and Consumer Protection Regulatory Agency (ERA) - in consultation with Kantor management consultant - finds it necessary to establish systems and procedures for: (a) proactively disclosing information about the power sector's quality of service...