Siirtohinnoitteluperiaatteet johtamisen apuvälineenä: case-tutkimus

Tämä tutkimus tarkastelee siirtohinnoittelun periaatteita ja sen taustalla vaikuttavia tekijöitä. Tutkielman tavoitteena on tutkia kohdeyrityksen nykyistä siirtohinnoittelua ja laatia sille periaatteet sen yksiköiden väliselle sisäiselle kaupalle. Tarkoituksena on kehittää siirtohinnoitteluperiaatteet, jotka auttavat johtoa liiketoiminnan eteenpäin viemisessä niin, että nuo periaatteet ovat samalla oikeudenmukaiset kohdeyrityksen eri osapuolille. Tutkimus on luonteeltaan kvalitatiivinen, teoreettinen ja kuvaileva case-tutkimus. Se tuo esille teoriaosuudessa eri siirtohinnoitteluvaihtoehtoja ja pohtii analyyttisesti niiden hyötyjä ja haittoja. Teoriaosuus perustuu kattavalle kirjallisuudelle, jonka avulla otetaan huomioon tekijöitä, jotka vaikuttavat siirtohinnoitteluprosessin taustalla. Tutkielman empiirinen aineisto kerättiin haastattelemalla kohdeyrityksen ylintä johtoa. Haastatteluiden rakenne oli luonteeltaan puolistrukturoitu. Lisäksi käytiin aiheeseen liittyvää keskustelua useaan otteeseen kohde-yrityksen talouspäällikön kanssa sekä tehtiin tutustumiskäynti erääseen osuuskuntaan, jossa kohdeyritys on osakkaana. Vierailu perustui osuuskunnan talouspäällikön pitämään esitykseen ja sen aikana käytyyn keskusteluun. Haastattelut tehtiin kevään 2012 aikana. Tutkimuksen perusteella siirtohinnoittelu on monimutkainen prosessi, jossa samanaikaisesti ei voida saavuttaa kaikkia siltä vaadittuja tavoitteita. Siirtohinnoitteluperiaatteita laadittaessa tulee ottaa etenkin huomioon 1) organisaation liiketoiminnan luonne 2) yksiköiden luonne, 3) vaihdettavien tuotteiden luonne, 4) erilaisten hintojen saatavuus sekä 5) suorituskyvyn mittaus ja arviointi. Tämä tutkimus suosittelee kohdeyrityksen tulos-yksiköille yleisesti mukautetun markkinaperusteisen siirtohinnoittelu-vaihtoehdon käyttöönottoa. Jalostustoimintaa vaativien tuotteiden sisäiselle kaupalle tutkimus suosittelee kustannusperusteisen vaihtoehdon noudattamista.

A Case Study of Agile Software Engineering Methods and Practices in the MeeGo Harmattan Open Source and Product Context

The aim of this master’s thesis is to study how Agile method (Scrum) and open source software are utilized to produce software for a flagship product in a complex production environment. The empirical case and the used artefacts are taken from the Nokia MeeGo N9 product program, and from the related software program, called as the Harmattan. The single research case is analysed by using a qualitative method. The Grounded Theory principles are utilized, first, to find out all the related concepts from artefacts. Second, these concepts are analysed, and finally categorized to a core category and six supported categories. The result is formulated as the operation of software practices conceivable in circumstances, where the accountable software development teams and related context accepts a open source software nature as a part of business vision and the whole organization supports the Agile methods.

Work for your happiness - Theoretical and empirical study defining and measuring happiness at work

There are vast changes in the work environment, and the traditional rules and management methods might not be suitable for today’s employees anymore. The meaning of work is also changing due to the younger and higher educated generations entering the markets. Old customs need to be re-validated and new approaches should be taken into use. This paper strongly emphasizes the importance of happiness research and happiness at work. The values towards the meaning of work are changing; people demand happiness and quality from all aspects of their lives. The aim of this study is to define happiness - especially at work - and to explain how it can be measured and what kind of results achieved. I also want to find out how the contents of work and the working environment might enhance happiness. The correlation between education and happiness is discussed and examined. I am aware that the findings and theories are concentrating mainly on Western Countries and highlighting the values and work-environments of those societies. The main aim of the empirical study is to find out if there are connections between happiness and work in data collected by World Value Survey in 2005, and if the profession has effects on happiness. Other factors such as the correlation of age, sex, education and income are examined too. I also want to find out what kind of values people have towards work and how these affect the happiness levels. The focus is on two nations: Finland (N=1014) and Italy (N=1012). I have also taken the global comparison within, that is all 54 countries (N=66,566) included in the 5th wave (during the years 2005 -2008) of the World Value Survey. The results suggest that people are generally happy around the world; happiness decreasing with the age, the educated being happier than the uneducated and the employed happier than the unemployed. People working in neat “white collar” jobs are more likely happier than those working in factories or outdoors. Money makes us happier, until certain level is reached. Work is important to people and the importance of work adds happiness. Work is also highly appreciated, but there are more happy people among those who do not appreciate work that highly. Safety matters the most when looking for a job, and there are more happy people among those who have selected the importance of work as the first choice when looking for a job, than among those to whom an income is the most important aspect. People are more likely happy when the quality of work is high, that is when their job consists of creative and cognitive tasks and when they have a feeling of independence.

Measuring the performance of corporate events : an empirical study of measuring practices in Finnish companies

Corporate events as an effective part of marketing communications strategy seem to be underestimated in Finnish companies. In the rest of the Europe and the USA, investments in events are increasing, and their share of the marketing budget is significant. The growth of the industry may be explained by the numerous advantages and opportunities that events provide for attendees, such as face-to-face marketing, enhancing corporate image, building relationships, increasing sales, and gathering information. In order to maximize these benefits and return on investment, specific measurement strategies are required, yet there seems to exist a lack of understanding of how event performance should be perceived or evaluated. To address this research gap, this research attempts to describe the perceptions of and strategies for evaluating corporate event performance in the Finnish events industry. First, corporate events are discussed in terms of definitions and characteristics, typologies, and their role in marketing communications. Second, different theories on evaluating corporate event performance are presented and analyzed. Third, a conceptual model is presented based on the literature review, which serves as a basis for the empirical research conducted as an online questionnaire. The empirical findings are to a great extent in line with the existing literature, suggesting that there remains a lack of understanding corporate event performance evaluation, and challenges arise in determining appropriate measurement procedures for it. Setting clear objectives for events is a significant aspect of the evaluation process, since the outcomes of events are usually evaluated against the preset objectives. The respondent companies utilize many of the individual techniques that were recognized in theory, such as calculating the number of sales leads and delegates. However, some of the measurement tools may require further investments and resources, thus restricting their application especially in smaller companies. In addition, there seems to be a lack of knowledge of the most appropriate methods in different contexts, which take into account the characteristics of the organizing party as well as the size and nature of the event. The lack of inhouse expertise enhances the need for third-party service-providers in solving problems of corporate event measurement.

Yrityskuva ja sen merkitys rekrytointiprosessissa yrityksen näkökulmasta

Tutkimuksen tarkoituksena on selvittää, millainen vaikutus yrityskuvalla on yrityksen rekrytointiprosessiin. Yrityskuva- ja rekrytointikirjallisuuden pohjalta luotiin tutkimukselle viitekehys, jonka pohjalta yrityskuvan ja rekrytointiprosessin välistä suhdetta analysoitiin. Tutkimuksen empiirinen osa toteutettiin tapaustutkimuksena kvalitatiivisia tutkimusmenetelmiä hyödyntäen. Kohdeyrityksenä toimi Gigantti Oy Ab, ja tiedonkeruu toteutettiin puolistrukturoiduilla teemahaastatteluilla yhteensä kolmessa Gigantin myymälässä sekä pääkonttorilla. Tutkimuksen tulokset osoittavat, että yrityskuva vaikuttaa yrityksen kiinnostavuuteen ja positiivinen yrityskuva lisää hakijamääriä. Myös yrityksen tapa suorittaa rekrytointinsa vaikuttaa yrityksen yrityskuvaan, sillä se muokkaa hakijoiden mielikuvia yrityksestä.

Asiantuntijan suorituskykyyn vaikuttavien tekijöiden mittaaminen

Tutkimuksen tavoitteena oli tutkia asiantuntijaorganisaation henkilöstön työmotivaatioon vaikuttavia tekijöitä. Konkreettisena tavoitteena oli kehittää asiantuntijaorganisaation olemassa olevaan suorituskykymittaristoon uusia mittareita, joiden avulla yrityksessä pyritään luomaan asiantuntijoille mahdollisimman motivoiva työskentelyilmapiiri. Tutkimus toteutettiin kvalitatiivisena tapaustutkimuksena. Tutkimuksen teoreettisessa osuudessa tutkittiin asiantuntijan työmotivaatioon vaikuttavia tekijöitä sekä aineettoman pääoman mittaamista. Empiirisessä osuudessa tutkittiin pienen asiantuntijaorganisaation työskentelyolosuhteita. Aineistonkeruumenetelmänä toimi vanha tutkimustieto, puolistrukturoidun haastattelun piirteitä omaavat teemahaastattelut sekä tutkijan oma havainnointi. Asiantuntijan motivaatioon vaikuttaa erityisen paljon henkilökohtainen kasvu, autonomisuus, merkityksellinen työ, haasteelliset ja vaihtelevat työtehtävät sekä työstä saatu palaute. Vähemmän merkittäviä motivaattoreita ovat raha, työsuhteen jatkuvuus, ystävälliset työtoverit, kunnioitus ja oikeudenmukainen kohtelu. Urakehitystä asiantuntija ei koe erityisen motivoivana asiana. Tutkimuksen kohdeyrityksen haasteiksi ilmeni erityisesti palautteen antaminen, osaamisen ja koulutuksen johtaminen, autonomian vähyys projektin käyttöönotto vaiheessa sekä työn kuormittavuuden jakautuminen. Uudet mittarisuoritukset kohdeyrityksessä ovat: projektipalautteen antaminen, positiivisen palautteen määrä, projektien edistymispalaverit, projektikatselmukset, suunnittelun tuntiarviot, sisäisten kehitysideoiden toteutuminen, työntekijöiden kuormituksen jakautuminen sekä koulutuksen ja osaamisen jakautuminen.

Konstruktiivisen mallin ja suunnittelumallin käyttö aikakauslehtialalla tapahtuvassa murroksessa

Aikakauslehtialalla on vallalla ollut jo useamman vuoden ajan median digitaalinen murros, jonka vuoksi lehtitalot ovat joutuneet muuttamaan käytössä olleita toimintatapojaan ja kehittämään uusiin jakelukanaviin sisältöä pysyäkseen kovassa kilpailussa mukana. Tässä pro gradussa esitetään innovatiivisen konstruktiivisen mallin ja perinteisemmän liiketoimintasuunnitelmaa korostavan suunnittelumallin yhtäläisyyksiä ja eroavuuksia. Tutkielman empiirisessä osassa vertaillaan mallien käytettävyyttä aikakauslehtialalla keskittymällä malleille ominaisiin neljään eri dimensioon ja dimensioista muodostettuihin teemoihin aikakauslehtialalle sovellettuina. Tutkielmassa esitellään mallien toimintalogiikoita sekä prosessikaaviot, jotka kuvaavat uuden idean kehitysprosessia yrityksessä. Tutkimusote on kvalitatiivinen ja haastatteluaineisto on toteutettu puolistrukturoidulla haastattelumenetelmällä. Tuloksien avulla voidaan todeta, että aikakauslehtialalla tapahtuva murros on jo muuttanut toimittajien arkipäiväistä työnkuvaa. Toimittajien oman ammattitaidon ja osaamisen jatkuva kehittäminen sekä uusiin jakelukanaviin tutustuminen ja sinne sisällön tuottaminen ovat haasteita, johon he joutuvat sopeutumaan jatkossa. Ammattitaidon ylläpitoa sekä oikeanlaisen asiakastutkimuksen hyödyntämistä voidaankin pitää malleja yhdistävinä tekijöinä. Malleja erottavia tekijöitä ovat vuorostaan innovatiivisten ideoiden läpivienti sekä riskinottokyky.

Key factors in transforming university internationalization into commercial activity in Finland. Case of University of Turku

Globalization, developments in ICT, emergence of knowledge society and other changes have reformed the environment for international higher education during the past few decades. Consequently, higher education sector has moved towards more marketing-oriented system, and universities have started to undertake commercial activities as part of their internationalization. This development has emerged to Finland as well, which forms the basis for this study. The purpose is to examine commercialization in Finnish university landscape and to investigate the ways Finnish university could capitalize its international activities and educational knowledge for export. The research question of the study is: What are the key factors in transforming university internationalization into commercial activity in the Finnish university landscape? The main problem is further divided into three sub-questions: 1) How can a university internationalize; 2) what are the motivational factors behind university internationalization and commercialization; and 3) how can higher education be developed into export services and products? The research was conducted as a qualitative case study of University of Turku. Methods used for gathering and examining data were interviewing and document analysis. Primary data was collected through four individual semi-structured interviews, which were conducted face-to-face. Secondary data that included reports, articles and electronic materials such as university web pages, was used to complement the primary data. The results were analyzed by theming the data into three broader categories of internationalization activities; drivers and motivations and; education export activities. After the data was organized in themes, analysis continued by comparing different parts of data and finding patterns that would explain the phenomenon in Finnish universities. According to the empirical data, University of Turku is currently on the growth state of internationalization with strategies such as internationalization of curriculum, establishment of international research groups, mobility of students and academics, international networking and support services. Commercialization phenomenon is still rather new to the case university, but it has already developed educational products and services for export. The study concludes that university internationalization cannot be directly transformed into commercial activities in the Finnish context, but the universities need to be active in actually creating educational products. The key factors found in this study include: 1) the Finnish government policies behind the current hype of export education; 2) the potential and knowledge capacity of universities for exports; 3) need for additional profits; 4) further internationalization through commercial activities; 5) recognizing and exploiting the specific areas of strength and 6) establishing of cooperative partnerships for better products.

Developing the Product Return Process of a Service Center With Lean Methods

Today lean-philosophy has gathered a lot of popularity and interest in many industries. This customer-oriented philosophy helps to understand customer’s value creation which can be used to improve efficiency. A comprehensive study of lean and lean-methods in service industry were created in this research. In theoretical part lean-philosophy is studied in different levels which will help to understand its diversity. To support lean, this research also presents basic concepts of process management. Lastly theoretical part presents a development model to support process development in systematical way. The empirical part of the study was performed by performing experimental measurements during the service center’s product return process and by analyzing this data. Measurements were used to map out factors that have a negative influence on the process flow. Several development propositions were discussed to remove these factors. Problems mainly occur due to challenges in controlling customers and due to the lack of responsibility and continuous improvement on operational level. Development propositions concern such factors as change in service center’s physical environment, standardization of work tasks and training. These factors will remove waste in the product return process and support the idea of continuous improvement.

Culture in business interaction: an individual perspective : empirical studies in Finnish-Russian business relationships

The main objective of this doctoral dissertation is to reach a holistic and indepth understanding of the intercultural interaction within dyadic business relationships through the perspective of individual managers. The empirical setting is dyadic business relationships between Russian and Finnish firms in construction and engineering industries. The motivation for the study mainly arose from: 1) the lack of business marketing literature considering cultural and individual perspectives; 2) the need to find ways to study intercultural issues in business relationships, other than through the application of models derived from the work of Hofstede (1980). The study consists of two parts, an introductory essay containing the research objectives, theoretical foundations, methodological choices, limitations and contributions, and original research articles. The four articles each address a sub-objective: 1) to develop an understanding of intercultural business relationships development, cultural adaptation, and its role in the development of trust (Article 1); 2) to develop an appropriate methodological framework for studying business interaction from a cultural and individual perspective (Article 2); 3) to develop an understanding of the role of culture in individual manager’s sensemaking of interaction events in business relationships (Article 3); and 4) to develop an appropriate theoretical framework for studying interactive intercultural business relationships in international industrial markets (Article 4). The ontological and epistemological foundations are built on the interpretivist/ social constructivist view of reality. Interaction, in this study, is seen as being conducted between individuals, who are the key representative actors of their firms. In turn, culture is regarded both as an independent context existing prior to the individuals’ participation in it, and as knowledge incorporated by the individuals, who use it in sensemaking and interaction across cultures. The methods applied in the articles are: an interpretive qualitative study (Article 1), a literature review and conceptual analysis (Article 2), a structural analysis of the narratives and a metaphor analysis (Article 3), and a literature review and conceptual analysis (Article 4). The main contributions are the following. First, it contributes to business marketing literature by developing the theoretical, conceptual, and methodological underpinning of IMP theories in relation to culture. Second, the thesis contributes to the growing literature on managerial sensemaking in industrial markets by looking at it from a cultural perspective, as well as emphasizing the importance of figurative language in cultural sensemaking.

Empirical study on the adoption, use and effects of cloud-based testing

Cloud computing is a practically relevant paradigm in computing today. Testing is one of the distinct areas where cloud computing can be applied. This study addressed the applicability of cloud computing for testing within organizational and strategic contexts. The study focused on issues related to the adoption, use and effects of cloudbased testing. The study applied empirical research methods. The data was collected through interviews with practitioners from 30 organizations and was analysed using the grounded theory method. The research process consisted of four phases. The first phase studied the definitions and perceptions related to cloud-based testing. The second phase observed cloud-based testing in real-life practice. The third phase analysed quality in the context of cloud application development. The fourth phase studied the applicability of cloud computing in the gaming industry. The results showed that cloud computing is relevant and applicable for testing and application development, as well as other areas, e.g., game development. The research identified the benefits, challenges, requirements and effects of cloud-based testing; and formulated a roadmap and strategy for adopting cloud-based testing. The study also explored quality issues in cloud application development. As a special case, the research included a study on applicability of cloud computing in game development. The results can be used by companies to enhance the processes for managing cloudbased testing, evaluating practical cloud-based testing work and assessing the appropriateness of cloud-based testing for specific testing needs.

Challenges in managing large-scale agile software development transformation

Adapting and scaling up agile concepts, which are characterized by iterative, self-directed, customer value focused methods, may not be a simple endeavor. This thesis concentrates on studying challenges in a large-scale agile software development transformation in order to enhance understanding and bring insight into the underlying factors for such emerging challenges. This topic is approached through understanding the concepts of agility and different methods compared to traditional plan-driven processes, complex adaptive theory and the impact of organizational culture on agile transformational efforts. The empirical part was conducted by a qualitative case study approach. The internationally operating software development case organization had a year of experience of an agile transformation effort during it had also undergone organizational realignment efforts. The primary data collection was conducted through semi-structured interviews supported by participatory observation. As a result the identified challenges were categorized under four broad themes: organizational, management, team dynamics and process related. The identified challenges indicate that agility is a multifaceted concept. Agile practices may bring visibility in issues of which many are embedded in the organizational culture or in the management style. Viewing software development as a complex adaptive system could facilitate understanding of the underpinning philosophy and eventually solving the issues: interactions are more important than processes and solving a complex problem, such a novel software development, requires constant feedback and adaptation to changing requirements. Furthermore, an agile implementation seems to be unique in nature, and agents engaged in the interaction are the pivotal part of the success of achieving agility. In case agility is not a strategic choice for whole organization, it seems additional issues may arise due to different ways of working in different parts of an organization. Lastly, detailed suggestions to mitigate the challenges of the case organization are provided.

Emotional intelligence and multicultural project leadership in Finnish-Chinese MNC context

The main goal of this thesis was to examine how the emotional intelligence skills and multicultural project leadership style of a project manager interrelate and affect the success of a project. The research methods used are literature review in theoretical part of the thesis and semi-structured interviews in empirical part of the thesis. This study is a single case study i.e. one case company was selected to be the secondary level of analysis. Within the case company, four project managers were selected as research units to form the primary level of analysis. Literature review formed the basis for the empirical research and the interview questions were derived from the literature. Findings from the interviews were mirrored against the literature review findings, based on which both conclusions and generalisations could be made. Thus, both deductive and inductive methods were utilised to get more complete picture about the research topic. In the first part of the literature review the general leadership theories and the project leadership terminology are introduced as a background for the concept of emotional intelligence and the integrated leadership model. Emotional intelligence and its interrelation to different leadership concepts are discussed during the literature review. Chinese cultural aspects affecting the way of making business, and the multicultural leadership styles of the Finnish project managers are introduced in the following part of the literature review. It was found that the most successfully used multicultural leadership styles in Finnish-Chinese context are synergistic and polycentric, and these require emotional intelligence skills. In the empirical part on this thesis the findings from the semi-structured interviews are introduced, discussed and analysed. Interviews were done in private meeting rooms, and they were recorded and transcripted to add reliability and validity. Although the sample was only four project managers, the results show that the sample is quite saturated as the responses to several questions followed the same pattern. It was found that Finnish project managers in the case company are democratic and take cultural differences into account in their project leadership. Both synergistic and polycentric leadership styles are used with Chinese team members. Emotional intelligence capabilities and the emphasis of those differ a bit depending on the interviewee. Though, the results show that EI skills and the multicultural project leadership style used in Chinese context are interrelated. The findings from the literature review and the empirical research in this thesis are similar. Though, there is need for further research as the sample was small, and this thesis is a single case study. It is recommendable to make a multi-company study with larger sample of project managers. Also multi-industry perspective is recommendable for further research.

Software development methods and quality assurance: Special focus on South Korea

The purpose of this study was to explore software development methods and quality assurance practices used by South Korean software industry. Empirical data was collected by conducting a survey that focused on three main parts: software life cycle models and methods, software quality assurance including quality standards, the strengths and weaknesses of South Korean software industry. The results of the completed survey showed that the use of agile methods is slightly surpassing the use of traditional software development methods. The survey also revealed an interesting result that almost half of the South Korean companies do not use any software quality assurance plan in their projects. For the state of South Korean software industry large number of the respondents thought that despite of the weakness, the status of software development in South Korea will improve in the future.

Demand forecasting process design and methods in medium sized enterprise

The purpose of this thesis was to study the design of demand forecasting processes and management of demand. In literature review were different processes found and forecasting methods and techniques interviewed. Also role of bullwhip effect in supply chain was identified and how to manage it with information sharing operations. In the empirical part of study is at first described current situation and challenges in case company. After that will new way to handle demand introduced with target budget creation and how information sharing with 5 products and a few customers would bring benefits to company. Also the new S&OP process created within this study and organization for it.