Accounting Compensation Modeling Using The Analytic Hierarchy Process Supporting The Sarbanes-Oxley Act

The Sarbanes-Oxley Act (SOA) of 2002 included a wide range of reforms for issuers of publicly traded securities, auditors, corporate board members, and lawyers. It was aimed at deterring and punishing corporate and accounting fraud with severe penalties for wrongdoers, and protecting the interests of workers and shareholders. The SOA along with the economic downturn of 2008 and the subsequent passing of the Dodd-Frank Act has focused additional attention to executive compensation especially for CEOs. This paper proposes that the Analytic Hierarchy Process (AHP) may be useful in developing input to compensation contracts in ways that support regulations and the interests of investors and stockholders. AHP is suggested as a framework to explore when considering the factors that can be used to measure the performance of a CEO. Seven reasons for using AHP for this purpose are presented in this report: (1) emphasizes objectivity and consistency, (2) creates an audit trail for compensation agreements, (3) improves understanding between CEOs and compensation committees, (4) supports review and updating CEO compensation contracts, (5) augments CEO selection, (6) supports SOA and Dodd-Frank Act, and (7) may attract investors

The Application of Analytic Hierarchy Process in Supplier Selection for Specialty Paper Making Company, A case study in Anhui Welbon Gaosen Paper Co.,Ltd

Majority of enterprises choose to implement JIT procurement model to face the marketing fierce competition in recent decades. Single sourcing supplier is the main characteristic in JIT procurement, thence, selecting a suitable supplier become increasingly important. The purpose of the research is to select the most suitable supplier for the case company. More specifical, to identify supplier selection criteria for the case company, then exploiting a flexible analytic model which is AHP to help the case company choose a suitable supplier for implementing JIT Procurement, finally suggestions are given for case company in supplier relationship management, which based on implementing JIT Procurement. The study begins with literature review of purchasing behavior, supplier related theory and AHP method. Afterwards, qualitative research method of interview and quantitative research method of questionnaires were utilized to identify evaluation criteria and collect pair-wise comparison data for judgment matrixes. Finally, eigenvectors and eigenvalues of judgment matrixes were calculated for ranking priorities and all vectors were passed by consistency verification. Based on the result from previous research, supplier with the total highest score becomes the most suitable alternative. In addition, suggestions of supplier relationship management are given for the sake of success further implementation of JIT procurement in the case company.fi=Opinnäytetyö kokotekstinä PDF-muodossa.|en=Thesis fulltext in PDF format.|sv=Lärdomsprov tillgängligt som fulltext i PDF-format

Analitik Hiyerarşi Süreci (AHS) ve Bir Uygulama: Lider bir Kütüphane Müdürü Seçimi

The librarians have to take various decisions to deal with the problems met in library and information centers. Before having made the decisions, the librarians should firstly define the problem with all details. If the librarians have clear information about the relevant problem, they can easily define and solve it. But the problems met by librarians in library and information centers sometimes may have a complex and an unclear structure. The librarians need a powerful method to deal with such a problem having a complex and an unclear structure. This method may be Analytic Hierarchy Process (AHP). The main purpose of this study is to explain how to use the AHP. Furthermore, in this study it is also explained how to select a library director as a leader.Kütüphane ve bilgi merkezlerinde karşılaşılan problemlerin üstesinden gelmek için kütüphaneciler, çeşitli kararlar almak zorundadır. Karar vermek için kütüphanecilerin öncelikle problemi tanımlaması gerekir. Kütüphanecilerin problemle ilgili net verilere sahip olmaları söz konusu problemin tanımlanmasını ve çözümünü kolaylaştırır. Fakat kütüphanecilerin kütüphane ve bilgi merkezlerinde karşılaştıkları sorunlara ilişkin veriler bazen karmaşık ve belirsiz bir yapıda olabilir. Kütüphanecilerin karmaşık ve belirsiz bir yapıya sahip bu tür problemlerin üstesinden gelmeleri için güçlü bir yöntemden yararlanması gerekir. Bu yöntem, Analitik Hiyerarşi Süreci (AHS) olabilir. Bu araştırmanın temel amacı, AHS yönteminden nasıl yararlanılacağını açıklamaktır. Araştırmamızda ayrıca AHS yöntemiyle lider bir kütüphane müdürünün nasıl seçileceği de açıklanmıştır