Integrated reporting – a new form of a firm’s interaction with stakeholders

This study examines a new kind of public reporting, called integrated reporting as a form of a firm’s interaction with stakeholders. The study concerned issues such as how the studied organization defined its stakeholders and how this definition evolved during the transition period from 2009 to 2013, how has the integrated reporting of the organization evolved as an instrument of interaction with stakeholders over the transition period, and how the organization reported its value creation according to the international integrated reporting framework in the final, full-featured report. In examining the theory, the study used a qualitative analysis method that allowed deriving conceptual tools necessary to carry out the study. This study is based on the material of the five integrated reports written in Russian from a subsidiary of a Russian public company. The subsidiary carried out the transition to an integrated reporting for the five years from 2009 to 2013. A comparative qualitative method was used in reviewing the empirical material. During the research, an active cooperation of the organization with key stakeholders was revealed, which occurred during the whole period of development of integrated reporting. As a result, integrated reports were produced in cooperation with various key stakeholders, allowing balancing the financial and non-financial information in the reports. The study found that during the transition period, integrated reports gradually changed in the direction of greater clarity and ease of access to perception, consistency of presentation and materiality. The integrated reporting of the organization began reflect the basic requirements of the international integrated reporting framework regarding the content elements and guiding principles. Thus, the organization’s reports began including features of financial and non-financial reporting and connecting the three aspects of the organization's activities: economic, environmental and social. This study reveals the importance of identifying key stakeholders and their influence on the creation of organizational value. The new form of reporting suits better the requirements of modern organizations to interact with their stakeholder groups. The integrated reporting, which reflects the principles of the international integrated reporting framework, is an active resource for companies to communicate with stakeholders and a platform of transmission the necessary information on the creation of value in the long term.

Stabilization of the ionic form of weak acid cation exchange resins

Weak acid cation exchange (WAC) resins are used in the chromatographic separation of betaine from vinasse, a by-product of sugar industry. The ionic form of the resin determines the elution time of betaine. When a WAC-resin is in hydrogen form, the retention time of betaine is the longest and betaine elutes as the last component of vi-nasse from the chromatographic column. If the feed solution contains salts and its pH is not acidic enough to keep the resin undissociated, the ionic form of the hydrogen form resin starts to alter. Vinasse contains salts and its pH is around 5, it also contains weak acids. To keep the metal ion content (Na/H ratio) of the resin low enough to ensure successful separation of betaine, acid has to be added to either eluent (water) or vinasse. The aim of the present work was to examine by laboratory experiments which option requires less acid. Also the retention mechanism of betaine was investigated by measuring retention volumes of acetic acid and choline in different Na/H ratios of the resin. It was found that the resulting ionic form of the resin is the same regardless of whether the regeneration acid is added to the eluent or the feed solution (vinasse). Be-sides the salt concentration and the pH of vinasse, also the concentration of weak acids in the feed affects the resulting ionic form of the resin. The more buffering capacity vinasse has, the more acid is required to keep the ionic form of the resin desired. Vinasse was found to be quite strong buffer solution, which means relatively high amounts of acid are required to prevent the Na/H ratio from increasing too much. It is known that the retention volume of betaine decreases significantly, when the Na/H ratio increases. This is assumed to occur, because the amount of hydrogen bonds between the carboxylic groups of betaine and the resin decreases. Same behavior was not found with acetic acid. Choline has the same molecular structure as betaine, but instead of carboxylic group it has hydroxide group. The retention volume of choline increased as the Na/H ratio of the resin increased, because of the ion exchange reaction between choline cation and dissociated carboxylic group of the resin. Since the retention behavior of choline on the resin is opposite to the behavior of be-taine, the strong affinity of betaine towards hydrogen form WAC-resin has to be based on its carboxylic group. It is probable that the quaternary ammonium groups also affect the behavior of the carboxylic groups of betaine, causing them to form hydrogen bonds with the carboxylic groups of the resin.

Towards Innovative Virtual Learning in Vocational Teacher Education: Narratives as a Form of Meaningful Learning

http://www.eurodl.org/.

Neuropeptide Y at the cellular level – Studies on PreproNPY L7P Polymorphism and the Mitochondrial Form of NPY

Neuropeptide Y (NPY) is a widely expressed neurotransmitter in the central and peripheral nervous systems. Thymidine 1128 to cytocine substitution in the signal sequence of the preproNPY results in a single amino acid change where leucine is changed to proline. This L7P change leads to a conformational change of the signal sequence which can have an effect on the intracellular processing of NPY. The L7P polymorphism was originally associated with higher total and LDL cholesterol levels in obese subjects. It has also been associated with several other physiological and pathophysiological responses such as atherosclerosis and T2 diabetes. However, the changes on the cellular level due to the preproNPY signal sequence L7P polymorphism were not known. The aims of the current thesis were to study the effects of the [p.L7]+[p.L7] and the [p.L7]+[p.P7] genotypes in primary cultured and genotyped human umbilical vein endothelial cells (HUVEC), in neuroblastoma (SK-N-BE(2)) cells and in fibroblast (CHO-K1) cells. Also, the putative effects of the L7P polymorphism on proliferation, apoptosis and LDL and nitric oxide metabolism were investigated. In the course of the studies a fragment of NPY targeted to mitochondria was found. With the putative mitochondrial NPY fragment the aim was to study the translational preferences and the mobility of the protein. The intracellular distribution of NPY between the [p.L7]+[p.L7] and the [p.L7]+[p.P7] genotypes was found to be different. NPY immunoreactivity was prominent in the [p.L7]+[p.P7] cells while the proNPY immunoreactivity was prominent in the [p.L7]+[p.L7] genotype cells. In the proliferation experiments there was a difference in the [p.L7]+[p.L7] genotype cells between early and late passage (aged) cells; the proliferation was raised in the aged cells. NPY increased the growth of the cells with the [p.L7]+[p.P7] genotype. Apoptosis did not seem to differ between the genotypes, but in the aged cells with the [p.L7]+[p.L7] genotype, LDL uptake was found to be elevated. Furthermore, the genotype seemed to have a strong effect on the nitric oxide metabolism. The results indicated that the mobility of NPY protein inside the cells was increased within the P7 containing constructs. The existence of the mitochondria targeted NPY fragment was verified, and translational preferences were proved to be due to the origin of the cells. Cell of neuronal origin preferred the translation of mature NPY (NPY1-36) when compared to the non neuronal cells that translated both, NPY and the mitochondrial fragment of NPY. The mobility of the mitochondrial fragment was found to be minimal. The functionality of the mitochondrial NPY fragment remains to be investigated. L7P polymorphism in the preproNPY causes a series of intracellular changes. These changes may contribute to the state of cellular senescence, vascular tone and lead to endothelial dysfunction and even to increased susceptibility to diseases, like atherosclerosis and T2 diabetes.

Education export as a form of knowledge transfer : The potential of Finnish education export in Chile

Knowledge transfer is a complex process. Knowledge transfer in the form of exporting education products from one system of education to another is particularly complicated, because each system has been developed in a particular context to meet the requirements seen as relevant at each time. National innovation systems are often seen to form an essential framework within which the development of a country, its economy and level of knowledge are considered and promoted. These systems are orientated towards the future, and as such they also provide a framework for the knowledge transfer related to the development of education. In the best of circumstances they are able to facilitate and boost this transfer both from the viewpoint of the provider and the recipient. The leading thought and the idea of the study is that education export is a form of knowledge transfer, which is illustrated by the existing models included. The purpose of this study is to explore, analyze and describe the factors and phenomena related to education export, and more specifically, those related to the experiences and potential of Finnish education export to Chile. For better understanding, of the multiplicity of the issue involved, the current status of education export between Finland and Chile and he existing efforts within the Finnish innovation network will be outlined as well as new forms of co-operation between Finland and Chile in educational matters explored. Several countries have started to commercialize their education system in order to establish themselves as emerging education exporters. Moreover, the demand for education reform is accurate in many developing countries. This offers a good match between Finland and Chile to be the example countries of the research. The main research findings suggest that there are several business areas in education export. These include degrees in education, training services and education technologies for example The factors that influence education export can be divided into four groups, including academic, cultural, political and economic aspects. Challenges to overcome include the lack of product or services to be sold, lack of market and cultural knowledge of the buyer country, financing and lack of suitable pricing model. National innovation systems could be seen as enabling entities for successful education export. The extensive networks that national innovation systems aim to form, could operate as a basis for joining the forces in selling knowledge as well as receiving knowledge in a constructive way.

Viitekehyksen kehitys, kehykseen perustuvat tutkimukset ja niiden anti : case: Levers of Control

Tutkielmassa tarkastellaan yrityksen strategian ja ohjauksen yhdistävän Levers of Control -viitekehyksen syntymistä ja kehittymistä nykyiseen muotoonsa. Lisäksi tutkimus perehtyy viitekehystä hyödyntävien tieteellisten tutkimusten antiin strategian ja ohjausjärjestelmien ymmärtämisessä sekä näiden tutkimusten antia itse viitekehykselle. Tutkielma on luonteeltaan käsiteanalyyttinen, analysoiden aiheesta julkaistua aikaisempaa kirjallisuutta. Kirjallisuus on rajattu viitekehyksen kehittäjän Robert Simonsin aiheesta kirjoittamaan materiaaliin sekä eri journaaleista löytyvään viitekehystä hyödyntävään aineistoon. Vaikka viitekehys on luotu myös käytännön toimijoiden avuksi, on tähän liittyvä aineisto kuitenkin rajattu tässä tutkielmassa pois tarkastelusta. Viitekehyksen kehityksen havaitaan noudattavan hermeneuttisen kehän piirteitä, sillä kehityksessä voidaan nähdä neljä erilaista vaihetta: esiymmärrys, esikehys, idea viitekehyksestä ja varsinaisen viitekehyksen vaihe. Kutakin näistä kehistä analysoidaan erikseen ja kaikkia vielä yhdessä. Havaitaan myös, että viitekehyksestä käyty vähäinen diskurssi on pääosin positiivista tunnustaen viitekehyksen ansiot mutta myös ongelmat myönnetään. Viitekehysanalyysin jälkeen siirrytään tarkastelemaan viitekehystä hyödyntävää materiaalia. Huomataan, että nämä tutkimusartikkelit voidaan luokitella neljään pääkategoriaan: empiriapohjaisiin, viitekehystä teoreettisesti hyödyntäviin, viitekehystä kehittämään pyrkiviin sekä opetustarkoituksessa kirjoitettuihin artikkeleihin. Näitä pääkategorioita analysoidaan usein eri tavoin erillisinä sekä yhtenä kokonaisuutena. Eri tutkimusartikkeleiden tuloksia on hankala kuitenkin yhdistää viitekehyksessä olevan ongelman takia: useimpien käytännön pohjalta luotujen selitysmallien tapaan Levers of Control –viitekehyksen käsitteet eivät ole yksiselitteisiä ja sama ongelma on nähtävissä myös viitekehystä hyödyntäneissä tutkimuksissa. Joitakin suuntaa antavia tuloksia interaktiivisuuden roolista ja dynaamisesta jännitteestä voidaan kuitenkin tehdä. Tiedeyhteisö ei ole hyväksynyt Levers of Control –viitekehystä varsinaiseksi teoriaksi. Tutkielmassa todetaan, että teoria-statuksen saaminen ei ole mahdotonta, mutta teoriaksi nousemiseen viitekehyksellä on kuitenkin vielä reilusti matkaa. Ennen sitä on havaitut ongelmat kyettävä ratkaisemaan ja löydettävä hyödyntämisen rajat. Ensimmäisiä askeleita tähän suuntaan ovat viitekehystä hyödyntämään pyrkivät tutkimusartikkelit pyrkineet jo kuitenkin ottamaan. Tutkielmassa tullaan siihen loppupäätelmään, että viitekehys on tällä hetkellä kehityskaarensa toisessa vaiheessa, sillä viitekehystä koskeva kirjoittelu keskittyy perustutkimukseen, arvolatautuneen kriittisen tutkimuksen puuttuessa vielä kokonaan.

Value of Information Logistics Integration in Digital Business Ecosystem

Digital business ecosystems (DBE) are becoming an increasingly popular concept for modelling and building distributed systems in heterogeneous, decentralized and open environments. Information- and communication technology (ICT) enabled business solutions have created an opportunity for automated business relations and transactions. The deployment of ICT in business-to-business (B2B) integration seeks to improve competitiveness by establishing real-time information and offering better information visibility to business ecosystem actors. The products, components and raw material flows in supply chains are traditionally studied in logistics research. In this study, we expand the research to cover the processes parallel to the service and information flows as information logistics integration. In this thesis, we show how better integration and automation of information flows enhance the speed of processes and, thus, provide cost savings and other benefits for organizations. Investments in DBE are intended to add value through business automation and are key decisions in building up information logistics integration. Business solutions that build on automation are important sources of value in networks that promote and support business relations and transactions. Value is created through improved productivity and effectiveness when new, more efficient collaboration methods are discovered and integrated into DBE. Organizations, business networks and collaborations, even with competitors, form DBE in which information logistics integration has a significant role as a value driver. However, traditional economic and computing theories do not focus on digital business ecosystems as a separate form of organization, and they do not provide conceptual frameworks that can be used to explore digital business ecosystems as value drivers—combined internal management and external coordination mechanisms for information logistics integration are not the current practice of a company’s strategic process. In this thesis, we have developed and tested a framework to explore the digital business ecosystems developed and a coordination model for digital business ecosystem integration; moreover, we have analysed the value of information logistics integration. The research is based on a case study and on mixed methods, in which we use the Delphi method and Internetbased tools for idea generation and development. We conducted many interviews with key experts, which we recoded, transcribed and coded to find success factors. Qualitative analyses were based on a Monte Carlo simulation, which sought cost savings, and Real Option Valuation, which sought an optimal investment program for the ecosystem level. This study provides valuable knowledge regarding information logistics integration by utilizing a suitable business process information model for collaboration. An information model is based on the business process scenarios and on detailed transactions for the mapping and automation of product, service and information flows. The research results illustrate the current cap of understanding information logistics integration in a digital business ecosystem. Based on success factors, we were able to illustrate how specific coordination mechanisms related to network management and orchestration could be designed. We also pointed out the potential of information logistics integration in value creation. With the help of global standardization experts, we utilized the design of the core information model for B2B integration. We built this quantitative analysis by using the Monte Carlo-based simulation model and the Real Option Value model. This research covers relevant new research disciplines, such as information logistics integration and digital business ecosystems, in which the current literature needs to be improved. This research was executed by high-level experts and managers responsible for global business network B2B integration. However, the research was dominated by one industry domain, and therefore a more comprehensive exploration should be undertaken to cover a larger population of business sectors. Based on this research, the new quantitative survey could provide new possibilities to examine information logistics integration in digital business ecosystems. The value activities indicate that further studies should continue, especially with regard to the collaboration issues on integration, focusing on a user-centric approach. We should better understand how real-time information supports customer value creation by imbedding the information into the lifetime value of products and services. The aim of this research was to build competitive advantage through B2B integration to support a real-time economy. For practitioners, this research created several tools and concepts to improve value activities, information logistics integration design and management and orchestration models. Based on the results, the companies were able to better understand the formulation of the digital business ecosystem and the importance of joint efforts in collaboration. However, the challenge of incorporating this new knowledge into strategic processes in a multi-stakeholder environment remains. This challenge has been noted, and new projects have been established in pursuit of a real-time economy.

The role of organization-level factors on informal learning process

This study discusses the nature of informal learning process in business organizations, and the importance of different organization-level factors in this process. The purpose of this study is to understand the role of organization-level factors on informal learning process with three subquestions: how informal learning process takes place in business organizations, what organization-level factors affects informal learning process, and how informal learning process is affected by organizational-level factors. The theoretical background of this study includes literatures on the concept of informal learning, its process, and organization-level factors that can affect informal learning process. The empirical research has been conducted in this study by face-to-face interviews. The interviews were conducted between June and August 2015 in Dhaka, Bangladesh. Thirteen interviews were made with the employees from different hierarchical levels from four freight forwarding MNCs in Bangladesh. Constant comparative analysis has been used to process the collected data until reaching a level of saturation. The empirical research found that all the phases in an informal learning process are not linear and sequential, and the role of organization-level factors on each phase varies with the degree and nature of each factor. In addition, the results also revealed that all the organization-level factors do not interact with each other while playing their role on informal learning process. The findings of this study considerably extend our understanding of the important role of HRD, manager, colleague, culture, and work structure on informal learning process in the workplace. However, future research in different organizational contexts is required to generalize the findings of this study.

The role of organization-level factors on informal learning process

This study discusses the nature of informal learning process in business organizations, and the importance of different organization-level factors in this process. The purpose of this study is to understand the role of organization-level factors on informal learning process with three subquestions: how informal learning process takes place in business organizations, what organizationlevel factors affects informal learning process, and how informal learning process is affected by organizational-level factors. The theoretical background of this study includes literatures on the concept of informal learning, its process, and organization-level factors that can affect informal learning process. The empirical research has been conducted in this study by face-to-face interviews. The interviews were conducted between June and August 2015 in Dhaka, Bangladesh. Thirteen interviews were made with the employees from different hierarchical levels from four freight forwarding MNCs in Bangladesh. Constant comparative analysis has been used to process the collected data until reaching a level of saturation. The empirical research found that all the phases in an informal learning process are not linear and sequential, and the role of organization-level factors on each phase varies with the degree and nature of each factor. In addition, the results also revealed that all the organization-level factors do not interact with each other while playing their role on informal learning process. The findings of this study considerably extend our understanding of the important role of HRD, manager, colleague, culture, and work structure on informal learning process in the workplace. However, future research in different organizational contexts is required to generalize the findings of this study.