CORPORATE SOCIAL RESPONSIBILITY from theory into financial statement: UPM-Kymmene Oyj

For number of reasons social responsibility in corporations has become a more essential part of business operations than before. Corporate social responsibility (CSR) is dealt with different means and aspects but the overall effects it has on organisations performance, communication and underline actions is indisputable. The thesis describes corporate social responsibility and the main objective was to observe how corporate social responsibility has developed in our case company with answering to main research question how CSR reporting has evolved in UPM-Kymmene Oyj? In addition following questions were also addressed: Is there a monetary value of CSR? What does proficient CSR report consist of? What does corporate social responsibility consist of? Qualitative research method, content analysis to be precise, was chosen and excessive literature study performed to find the theoretical back ground to perform the empirical part of the study. Data for the empirical part was collected from UPM-Kymmene Oyj financial data and annual reports. The study shows that UPM-Kymmene Oyj engagement to CSR and reporting of CSR matter have improved due time but still few managerial implications could be found. UPM-Kymmene Oyj economic key figures are only building shareholder value and stakeholders are identified in very general level. Also CSR data is scattered all over the annual report which causes problems to readers. The scientific importance of this thesis arises from the profound way CSR has been addressed in a holistic manner. Thus it is giving a good basis to understand the underlying reasons of CSR from society towards the organisation and vice versa.

MASTER DATA MANAGEMENT MATURITY AND TECHNOLOGY ASSESSMENT - From theory to practice, case Ineo Oy

After decades of mergers and acquisitions and successive technology trends such as CRM, ERP and DW, the data in enterprise systems is scattered and inconsistent. Global organizations face the challenge of addressing local uses of shared business entities, such as customer and material, and at the same time have a consistent, unique, and consolidate view of financial indicators. In addition, current enterprise systems do not accommodate the pace of organizational changes and immense efforts are required to maintain data. When it comes to systems integration, ERPs are considered ���closed��� and expensive. Data structures are complex and the ���out-of-the-box��� integration options offered are not based on industry standards. Therefore expensive and time-consuming projects are undertaken in order to have required data flowing according to business processes needs. Master Data Management (MDM) emerges as one discipline focused on ensuring long-term data consistency. Presented as a technology-enabled business discipline, it emphasizes business process and governance to model and maintain the data related to key business entities. There are immense technical and organizational challenges to accomplish the ���single version of the truth��� MDM mantra. Adding one central repository of master data might prove unfeasible in a few scenarios, thus an incremental approach is recommended, starting from areas most critically affected by data issues. This research aims at understanding the current literature on MDM and contrasting it with views from professionals. The data collected from interviews revealed details on the complexities of data structures and data management practices in global organizations, reinforcing the call for more in-depth research on organizational aspects of MDM. The most difficult piece of master data to manage is the ���local��� part, the attributes related to the sourcing and storing of materials in one particular warehouse in The Netherlands or a complex set of pricing rules for a subsidiary of a customer in Brazil. From a practical perspective, this research evaluates one MDM solution under development at a Finnish IT solution-provider. By means of applying an existing assessment method, the research attempts at providing the company with one possible tool to evaluate its product from a vendor-agnostics perspective.

Gender-tutkimuksen uusi vuosikymmen : queer theory

Kirjallisuusarvostelu

El��m��nkokemukset ja koherenssin tunne ��� typologinen tutkimus grounded theory -metodologiaa soveltaen

Tutkimuksen tarkoituksena on laadullisin menetelmin syvent���� tietoa ty��ik��isten (28���60-vuotiaiden) suomalaisten kvantitatiivisesti mitatun koherenssin tunteen takana olevista tekij��ist��. Tutkimuksella halutaan tuottaa aineistol��ht��isesti tietoa siit��, mitk�� k��sitteet kuvaavat tutkittavien kerrottujen el��m��nkokemusten kautta selvitetty�� koherenssin tunnetta ja samalla lis����m����n ymm��rryst�� Antonovskyn salutogeenisesta teoreettisesta mallista. Tutkimukseen osallistuneet olivat Health and Social Support tutkimukseen vuosina 1998 ja 2003 osallistuneita. Koko kyseinen tutkimusotos edusti vuonna 1998 20���24, 30���34, 40���44 ja 50���54 -vuotiasta Suomen v��est����. Tutkimuksen metodina k��ytettiin glaserilaista grounded theory -metodologiaa. Tutkimuksen aineistonkeruu toteutettiin kolmessa eri vaiheessa. Ensimm��isess�� vaiheessa haastateltiin 27 tutkittavaa. Toisessa vaiheessa haastateltavilta ker��ttiin lis��aineistoa kirjallisesti. Kahdeksan vastasi t��h��n pyynt����n. Kolmannessa vaiheessa haastateltiin seitsem����. Haastattelujen yhteydess�� haastateltavat t��yttiv��t koherenssin tunteen mittarin (13-osainen). Aineisto analysoitiin koherenssipisteiden mukaisesti kolmena eri aineistona. Tulokseksi saatiin substantiivinen teoria. Tutkimuksen tuloksena kuvattiin sosiaalinen perusprosessi, joka nimitettiin El��m��n kokonaisuudeksi t��ss�� hetkess��. Sosiaalisen perusprosessin sis��ll�� on typologia. Jokaisesta koherenssipisteryhm��st�� muodostettiin oma typologia. Kukin typologia sis��lsi nelj�� tyyppi��. Sosiaalisen perusprosessin vaiheet olivat: ehdot t��m��n hetken taustalla, el��minen ehtojen varassa ja uusia luoden (tietynlainen ihminen, el��minen t��ss�� hetkess��, kokonaisn��kemys el��m��st��) sek�� jatkaminen ehtojen varassa ja uusia luoden. Typologiat ovat nimelt����n ehe��t, p��rj����v��t ja sinnittelij��t. Haastateltavien kokemuksia ei analyysivaiheessa pyritty liitt��m����n tiettyyn kontekstiin, vaan ne liittyiv��t toimintaan ja k��ytt��ytymiseen. Tulosten tarkasteluvaiheessa tehtiin kuitenkin lyhyt kuvaus el��m��nkulkututkimuksesta sek�� sosiaalisesta ja kulttuurisesta ymp��rist��st��. Tutkimustulokset ovat kuvailevia ja niiden perusteella saadaan viitteit�� siit��, millaiset asiat ovat yhteydess�� koherenssin tunteeseen ja mill�� tavalla yhteys rakentuu. Saatu substantiivinen teoria on p��tev�� t��ss�� aineistossa. Tulokset noudattelevat Antonovskyn salutogeenista teoreettista mallia silt�� osin, ett�� mit�� korkeammat koherenssipisteet olivat, sit�� enemm��n typologiassa oli eheytt�� lis����vi�� tekij��it��. Eheys tuo el��m����n henkist�� liikkumavaraa, jota typologian tyypit (rakentava, ilmavasti el��v��, el��m��nmy��nteinen, juureva realisti) ilment��v��t. Typologioiden kuvauksista voidaan lukea, ett�� kaikissa tyypeiss�� kuvataan vaikeita el��m��nkokemuksia. Olennaista on se, miten n��ihin vaikeuksiin suhtaudutaan. Eheill�� on parhaat edellytykset k��sitell�� el��m��n haasteita. Voidaan kuitenkin todeta, ett�� kaikki t��h��n tutkimukseen osallistuneet olivat selviytyji��.

Social ventures : the development of the theory of sustainable contributive advantage and initial empirical tests

This thesis attempts to fill gaps in both a theoretical basis and an operational and strategic understanding in the areas of social ventures, social entrepreneurship and nonprofit business models. This study also attempts to bridge the gap in strategic and economic theory between social and commercial ventures. More specifically, this thesis explores sustainable competitive advantage from a resource-based theory perspective and explores how it may be applied to the nonmarket situation of nonprofit organizations and social ventures. It is proposed that a social value-orientation of sustainable competitive advantage, called sustainable contributive advantage, provides a more realistic depiction of what is necessary in order for a social venture to perform better than its competitors over time. In addition to providing this realistic depiction, this research provides a substantial theoretical contribution in the area of economics, social ventures, and strategy research, specifically in regards to resource-based theory. The proposed model for sustainable contributive advantage uses resource-based theory and competitive advantage in order to be applicable to social ventures. This model proposes an explanation of a social venture���s ability to demonstrate consistently superior performance. In order to determine whether sustainable competitive advantage is in fact, appropriate to apply to both social and economic environments, quantitative analyses are conducted on a large sample of nonprofit organizations in a single industry and then compared to similar quantitative analyses conducted on commercial ventures. In comparing the trends and strategies between the two types of entities from a quantitative perspective, propositions are developed regarding a social venture���s resource utilization strategies and their possible impact on performance. Evidence is found to support the necessity of adjusting existing models in resource-based theory in order to apply them to social ventures. Additionally supported is the proposed theory of sustainable contributive advantage. The thesis concludes with recommendations for practitioners, researchers and policy makers as well as suggestions for future research paths.

Towards conceptually comprehensive and integrated theory of entrepreneurial opportunity

Insufficient understanding of entrepreneurial opportunities characterizes entrepreneurship research (Companys & McMullen 2006, 302). Subsequently, the purpose of this study was to analyze the concept of entrepreneurial opportunity and to explore and synthetize the integrated theory of entrepreneurial opportunity. A theoretical and concept analytical approach was adapted. Findings of this study was that entrepreneurial opportunity concept was used for variety of different phenomena. No commonly accepted definition existed. Altogether 24 attributes that described the concept were found. The most frequently attached attributes were agent and action, new goods and services, market, value, new means ends or both, and future. Further, the results implied that opportunity could be best understood as a part of a process. Opportunity emerges out of intervened factors. Changes in the environment together with factors related to knowledge, cognition and social ties are the most important drivers of opportunity. Preventing factors that impeded the emergence of opportunity were typically related to cognitive and organizational factors. This study found a tendency towards more integrated theory of entrepreneurial opportunity. The integrated theory acknowledged the usefulness of both discovery and creation theories of opportunity in explaining opportunity. Yet three argument types of integrating two different opportunity theories were identified. These were process category, contextual category and complementing category. Opportunity is at the same time cognitive, social and linguistic construct, although it is shaped by the objective environment. Opportunity requires linguistic endeavors to become explicit. Materialization of opportunity occurs in a social context. Moreover, it is always characterized by some extent of subjectivity, as opportunities cannot appear without the agent and their action. Due to these the concept remains always to some extent ambiguous. Tolerating and harnessing change and investing in human and social capital create the preeminent environment for the entrepreneurial opportunity to be identified.

Grounded theory -tutkimusmenetelm�� ja sen k��ytt�� akateemisissa julkaisuissa

Ty��n tavoitteena on selvitt���� mit�� on grounded theory, miten se on sovellettavissa akateemisissa julkaisuissa ja miten eri julkaisujen grounded theory -tutkimukset eroavat toisistaan. Ty�� on toteutettu j��rjestelm��llisesti analysoimalla nelj��n markkinointia k��sittelev��n lehden julkaisemat GT-tutkimukset vuosina 2000-2012. Tuloksina havaitaan lehdille tyypillisi�� ominaispiirteit��. Tarkastelun kohteena ovat tutkimusotannat, tutkimusprosessit, tutkimusten aihealueet sek�� tutkimuksissa esitetyt lopputulokset. Lis��ksi ty��ss�� tarkastellaan havaittuja trendej�� grounded theory tutkimuksissa sek�� pohditaan tutkimusmenetelm��n tulevaisuutta. Perinteinen GT-tutkimus on tietyiss�� akateemisissa lehdiss�� yh�� yleisesti k��ytetty menetelm��, mutta sen soveltava k��ytt��, sek�� monimenetelm��iset tutkimukset ovat selv��ss�� kasvussa.

Pojkar kan visst skriva! : skrivkompetenser p�� nationellt prov i svenska i ��rskurs tre i Sverige

10-year old boys are writing texts in a National Test in the spring of 2009. The aim of this study is to increase knowledge in and understanding of boys��� writing skills through description, analysis and interpretation of the texts produced by the boys in the National Test in Swedish for junior level year three, taken in Sweden in 2009. The material consists of texts produced by boys and is focused on their ability to write. Through avoiding relating to texts produced by girls, it is possible to search, review, interpret and observe without simultaneously comparing the two genders. The aim of the test is to measure writing proficiency from a normative perspective, while I am investigating content, reception, awareness, and other aspects relevant when producing text. Genres are described through the instruction given in the test, which defines the work that takes place in the classroom and thereby my approach to the analysis. The latter is focused on finding patterns in the competence of the students rather than looking for flaws and limitations. When competence is searched for beyond the relationship to syllabi or the demands of the test in itself, the boys��� texts from the test provide a general foundation for investigating writing proficiency. Person, place and social group have been removed from the texts thereby avoiding aspects of social positioning. The texts are seen from the perspective of 10-year old boys who write texts in a National Test. The theoretical basis as provided by Ivani��s (2004; 2012) offers models for theory on writing. A socio-cultural viewpoint (Smidt, 2009; S��lj��, 2000) including literacy and a holistic view on writing is found throughout. By the use of abdicative logic (see 4.4) material and theory work in mutual cooperation. The primary method hermeneutics (Gadamer 1997) and analytical closereading (Gustavsson, 1999) are used dependent on the requirements of the texts. The thesis builds its foundation through the analysis from theoretically diverse areas of science. Central to the thesis is the result that boys who write texts in the National Test, are able to write in two separate genres without conversion or the creating hybrids between the two. Furthermore, the boys inhibit extensive knowledge about other types of texts, gained from TV, film, computers, books, games, and magazines even in such a culturally bound context as a test. Texts the boy has knowledge of through other situations can implicitly be inserted in his own text, or be explicitly written with a name of the main character, title, as well as other signifiers. These texts are written to express and describe what is required in the topic heading of the test. In addition other visible results of the boys��� ability to write well occur though the multitude of methods for analysis throughout the thesis which both search, and find writing competence in the texts written by the boys.

Interpersonal understanding and theory of mind

En popul��r id�� inom dagens filosofiska och psykologiska forskning om interpersonlig f��rst��else, ��r id��n att vi anv��nder en kognitiv funktion (eller metod) f��r att f��rst�� andra m��nniskor, en s�� kallad ���theory of mind��� funktion. Denna id�� f��rekommer inom ett brett vetenskapligt f��lt s�� som inom evolutionspsykologi, inom teorier om barns utveckling, inom teorier om autism, samt inom emotionsfilosofi och moralfilosofi. Avsikten i denna studie ��r att se n��rmare p�� vissa inflytelserika filosofiska och psykologiska teorier om interpersonlig f��rst��else, teorier som ocks�� har en stark koppling till empirisk forskning. I arbetet h��vdar Gustafsson att teorierna ifr��ga avspeglar vissa klassiska, filosofiskt problematiska, antaganden. Dessa antaganden pr��glar teorierna ifr��ga samt p��verkar hur de empiriska unders��kningarna byggs upp och hur resultat tolkas.