81 resultados para Salaries and fringe benefits
em Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland
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Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014
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The purpose of this master’s thesis was to investigate the effects which benefits obtained from reading a newspaper and using its website have on behavioral outcomes such as word-of-mouth behavior and willingness to pay. Several other antecedents of willingness to pay have been used as the control variables. However, their interrelations haven’t been hypothesized. The empirical part focused on a case company – Finnish regional newspaper. Empirical research has been conducted using a quantitative method and data was collected via online survey placed on newspaper’s website during 2010. 1001 responses have been collected. The results showed that benefits obtained both from traditional printed newspaper and from online one have positive effects on the word-of-mouth about this newspaper and its website. However, it has been revealed that benefits obtained from reading the newspaper don’t have effect on the willingness to pay for this newspaper. Additionally, only interpersonal and convenience benefits obtained from using the newspaper’s website influence on the willingness to pay for it. Finally, willingness to pay for the bundle of printed newspaper and its website access is affected positively only by the information/learning benefits obtained from reading the newspaper and by the interpersonal benefits obtained from using the newspaper’s website.
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Enterprise resource planning (ERP) software is used to combine all the functions happening inside the organization with the help of one software. All the data is centralized which makes it easy to manage information for all participants. The literature on ERP is studied thoroughly the whole process of adoption till the implementation and final evaluations. But studies that focus on small and medium sized enterprises are limited in number when compared to the large scale enterprises. In case of Pakistan, research is very limited. In this thesis, the author tries to analyze the current status of SMEs usage of ERP system. The benefits obtained and challenges faced by SMEs of Pakistan are studied. Framework presented by Shang and Seddon (2000) is used to understand the benefits obtained by the SMEs in Pakistan. This is a comprehensive framework that classifies the benefits obtained by the ERP adoption, into five categories: operational benefits, managerial benefits, Strategic benefits, IT benefits, and Organizational benefits. The results show that SMEs of Pakistan are also getting many benefits after adoption of ERP. Most of the firms had implemented SAP software. Operational benefits were mentioned by all the firms. The most important benefits were report generation, quick access to critical information, better product and cost planning. Respondents also mentioned that they had reduced corruption as a result of ERP implementation. It is also an important benefit considering high corruption rate in Pakistan. Along with benefits, challenges faced by Pakistani SMEs included infrastructure problems like electricity, difficulties with integration of one module with other module, costs of adoption and lack of skilled ERP consultants. Further studies in this regard can be conducted on cloud based ERP which is fast growing all around the world.
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Työn tavoite onharmonisoida yhtenäiset rakenteet UPM:n paperi- ja sellutehtaiden merkittävilleympäristönäkökohdille sekä niiden ympäristöriskienhallintajärjestelmille. Näin saavutetaan yhteneväiset tavoitteet ja analysointikeinot yrityksen yksiköille. Harmonisointiprosessi on osa koko yrityksen ympäristöhallintajärjestelmän kehittämistä. Ja konsernin EMS -prosessi puolestaan konvergoi konsernin integroidun johtamisjärjestelmän kehitystä. Lisäksi työn tapaustutkimuksessa selvitettiin riskienhallintajärjestelmien integroitumispotentiaalia. Sen avulla saavutettaisiin paremmin suuren yrityksen synergia-etuja ja vuorovaikutteisuutta toimijoiden kesken, sekä parannettaisiin riskienhallintajärjestelmän mukautuvuutta ja käytettävyyttä. Työssä käsitellään kolmea esimerkkiä, joiden pohjalta tehdään esitys harmonisoiduille merkittäville ympäristönäkökohdille sekä riskienhallintajärjestelmien parametreille. Tutkimusongelmaa lähestytään haastattelujen, kirjallisuuden, yrityksen PWC:llä teettämän selvityksen sekä omien päätelmien avulla. Lisäksi työssä esitetään ympäristöhallintajärjestelmän tehokkuuden todentaminen ympäristösuorituskyvyn muuttujiin suhteutettuna. Pohjana jatkuvan kehityksen päämäärälle on organisaatio-oppiminen, niin yksittäisen työntekijän, tiimien kuin eri yksiköiden kesken. Se antaa sysäyksen aineettoman omaisuuden, kuten ympäristö-osaamisen, hyödyntämiseen parhaalla mahdollisella tavalla. Tärkeimpinä lopputuloksina työssä ovat ehdotukset harmonisoiduille merkittäville ympäristönäkökohdille sekä ympäristöriskienhallintajärjestelmän määritetyille komponenteille. Niitä ovat määritelmät ja skaalat riskien todennäköisyydelle, seurauksille sekä riskiluokille. Työn viimeisenä osana luodaan pohja tapaustutkimuksen avulla Rauman tehtaan jätevedenpuhdistamon kahden erilaisen riskienhallintajärjestelmän integroitumiselle.
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The main aim of this thesis was to find out what kinds of risks arise from collabo-ration in R&D between small and large firms. The suitability and gain of some buyer/supplier risk frameworks in examining of R&D collaboration has been in-vestigated. A risk model has been based on the buyer/supplier risks models found in the literature. Its applicability has been tested empirically by means of theme interviews with firm representatives. The risk classification framework received some confirmation. But the study also showed that the theoretical framework was not completely adequate, as a new risk class arose from communication. Collaboration causes risks, and these risks should be taken into account when R&D collaboration is planned. The advantage of risk examination is the possibility to decrease failures and losses, and to in-crease possibilities for success and economical benefits. This study should be used as a managerial analysis tool in trying to understand the form and concept of risk in risk expectancy.
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Tutkielman tavoitteena on tutkia, mikä olisi parhaiten case-yritykselle sopiva menetelmä tulla tekemään kauppaa ulkomaan markkinoille. Kaikki yleiset kansainvälisille markkinoilletulomenetelmät esitetään ja niiden edut ja haitat tuodaan esille. Selvittäessä tehtävänantajayrityksen resurssit, odotukset ja vaatimukset todetaan, että yhteistyössä tehtävä markkinoilletulo on pätevin vaihtoehto. Tämän jälkeen valitaan parhaiten tarkoitukseen sopiva yritys ennalta valitusta yritysvaihtoehtojen ryhmästä ja testataan tämän yrityksen yhteistyösopivuus case-yrityksen kanssa. Yritysten välinen yhteistyösopivuus arvioidaan analysoimalla yritykset haastattelujen avulla ja tutkielmassa esitettyjen teorioiden avulla. Sopivuus todetaan hyväksi, kattaen 71 prosenttia analysoiduista kohdista. Kaksikymmentäyhdeksän prosenttia kohdista todetaan kohdiksi, joissa yritysten välinen yhteisymmärrys ei ole toimeksiantajayrityksen minimivaatimukset täyttävää. Näitä kohtia tullaan käyttämään suunnittelun pohjana kun suunnitellaan jatkoneuvotteluja yhteistyön käynnistämiseksi.
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The thesis studies role based access control and its suitability in the enterprise environment. The aim is to research how extensively role based access control can be implemented in the case organization and how it support organization’s business and IT functions. This study points out the enterprise’s needs for access control, factors of access control in the enterprise environment and requirements for implementation and the benefits and challenges it brings along. To find the scope how extensively role based access control can be implemented into the case organization, firstly is examined the actual state of access control. Secondly is defined a rudimentary desired state (how things should be) and thirdly completed it by using the results of the implementation of role based access control application. The study results the role model for case organization unit, and the building blocks and the framework for the organization wide implementation. Ultimate value for organization is delivered by facilitating the normal operations of the organization whilst protecting its information assets.
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The objectives of this thesis areto identify the best elements from Information Technology Infrastructure Library financial management for an international company. The elements need to be customized to fit existing elements and the thesis needs to provide implementation proposal. The new IT financial management needs to improve cost visibility and bring benefits to the company. In order to find the best elements for IT financial management, there needs to be a research to discover the companys business needs. The ITIL library is used to find answers and solutions to the companys issues in IT financial management. Other IT frameworks can and will be used as well, if they are able to work with ITIL model. ITIL consists from budgeting, accounting and charging in IT financial management, which all needs to be investigated. In addition more ITIL elements such as contract management and supplier management can be used, in order to make IT financial management work better.
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Especially in global enterprises, key data is fragmented in multiple Enterprise Resource Planning (ERP) systems. Thus the data is inconsistent, fragmented and redundant across the various systems. Master Data Management (MDM) is a concept, which creates cross-references between customers, suppliers and business units, and enables corporate hierarchies and structures. The overall goal for MDM is the ability to create an enterprise-wide consistent data model, which enables analyzing and reporting customer and supplier data. The goal of the study was defining the properties and success factors of a master data system. The theoretical background was based on literature and the case consisted of enterprise specific needs and demands. The theoretical part presents the concept, background, and principles of MDM and then the phases of system planning and implementation project. Case consists of background, definition of as is situation, definition of project, evaluation criterions and concludes the key results of the thesis. In the end chapter Conclusions combines common principles with the results of the case. The case part ended up dividing important factors of the system in success factors, technical requirements and business benefits. To clarify the project and find funding for the project, business benefits have to be defined and the realization has to be monitored. The thesis found out six success factors for the MDM system: Well defined business case, data management and monitoring, data models and structures defined and maintained, customer and supplier data governance, delivery and quality, commitment, and continuous communication with business. Technical requirements emerged several times during the thesis and therefore those can’t be ignored in the project. Conclusions chapter goes through these factors on a general level. The success factors and technical requirements are related to the essentials of MDM: Governance, Action and Quality. This chapter could be used as guidance in a master data management project.
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Alzheimer`s disease (AD) is characterised neuropathologically by the presence of extracellular amyloid plaques, intraneuronal neurofibrillary tangles, and cerebral neuronal loss. The pathological changes in AD are believed to start even decades before clinical symptoms are detectable. AD gradually affects episodic memory, cognition, behaviour and the ability to perform everyday activities. Mild cognitive impairment (MCI) represents a transitional state between normal aging and dementia disorders, especially AD. The predictive accuracy of the current and commonly used MCI criteria devide this disorder into amnestic (aMCI) and non-amnestic (naMCI) MCI. It seems that many individuals with aMCI tend to convert to AD. However many MCI individuals will remain stable and some may even recover. At present, the principal drugs for the treatment of AD provide only symptomatic and palliative benefits. Safe and effective mechanism-based therapies are needed for this devastating neurodegenerative disease of later life. In conjunction with the development of new therapeutic drugs, tools for early detection of AD would be important. In future one of the challenges will be to detect at an early stage these MCI individuals who will convert to AD. Methods which can predict which MCI subjects will convert to AD will be much more important if the new drug candidates prove to have disease-arresting or even disease–slowing effects. These types of drugs are likely to have the best efficacy if administered in the early or even in the presymptomatic phase of the disease when the synaptic and neuronal loss has not become too widespread. There is no clinical method to determine with certainly which MCI individuals will progress to AD. However there are several methods which have been suggested as predictors of conversion to AD, e.g. increased [11C] PIB uptake, hippocampal atrophy in MRI, low CSF A beta 42 level, high CSF tau-protein level, apolipoprotein E (APOE) ε4 allele and impairment in episodic memory and executive functions. In the present study subjects with MCI appear to have significantly higher [11C] PIB uptake vs healthy elderly in several brain areas including frontal cortex, the posterior cingulate, the parietal and lateral temporal cortices, putamen and caudate. Also results from this PET study indicate that over time, MCI subjects who display increased [11C] PIB uptake appear to be significantly more likely to convert to AD than MCI subjects with negative [11C] PIB retention. Also hippocampal atrophy seems to increase in MCI individuals clearly during the conversion to AD. In this study [11C] PIB uptake increases early and changes relatively little during the AD process whereas there is progressive hippocampal atrophy during the disease. In addition to increased [11C] PIB retention and hippocampal atrophy, the status of APOE ε4 allele might contribute to the conversion from MCI to AD.
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The objective of this master’s thesis was twofold: first to examine the concept of customer value and its drivers and second to identify information use practices. The first part of the study represents explorative research that was carried out by examining a case company’s customer satisfaction data that was used to identify sales and technical customer service related value drivers on a detailed attribute level. This was followed by an examination of whether these attributes had been commented on in a positive or a negative light and what were the reasons why the case company had received higher or lower ratings than its competitor. As a result a classification of different sales and technical customer service related attributes was created. The results indicated that the case company has performed well, but that the results varied on the company’s business segment level. The case company’s staff, service and the benefits from a long-lasting relationship came up in a positive light whereas attitude, flexibility and reaction time came up in a negative light. The reasons for a higher or lower score in comparison to competitor varied. The results indicated that a customer’s satisfaction with the company’s performance did not always mean that the company was outperforming the competition. The second part of the study focused on customer satisfaction information use from the viewpoints of information access, dissemination and reaction. The study was conducted by running an internal survey among the case company’s staff. The results showed that information use practices varied across the company and some units or teams had taken a more proactive approach to the information use than others.
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Tässä tutkielmassa tutkittiin taloushallinnon eettisiä ongelmakohtia käyttäen aineistona verotarkastuskertomuksia. Tutkielman tavoitteena oli selvittää onko taloushallinnon eettisissä ratkaisuissa kyse kirjanpitäjän vai yrittäjän etiikasta, voidaanko verotarkastuksella havaitut virheet jaotella tahallisiin ja tahattomiin ja voidaanko näistä virheistä tehdä johtopäätöksiä veronmaksumyönteisyydestä. Kirjanpitäjän ja yrittäjän etiikan havaittiin ilmenevän eri tavoilla. Jos etiikkaa pohdittiin veronmaksuhalukkuuden merkityksessä, niin tällöin kyse oli yrittäjän etiikasta. Verotarkastuksilla havaitut virheet jaoteltiin virhetyyppeihin, joita käytettiin veronmaksumyönteisyyden analysointiin. Tutkielmassa käytettyjä virhetyyppejä olivat muun muassa luontois- ja henkilökuntaedut, kustannusten korvaukset ja edustusmenot. Veronmaksumyönteisyydessä havaittiin selviä eroja eri virhetyyppien välillä. Suurin osa virhetyypeistä kuului veronmaksumyönteisyyden perusteella joukkoon, jossa lakeja noudatetaan vain valvonnan alaisena. Näitä virheitä tekevien kohdalla verovalvonnan kattavuudella saavutetaan parhaat tulokset.
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The goal of this thesis is to study how a solution-oriented business-to-business company can utilize its brand as a strategic asset by using the concepts of brand identity and brand image. The study analyses the intended brand message (identity) contrasting it with the customer perceptions (image) to reveal points of parity and congruence. The study uses a case company as an example and discusses the benefits of brand management as well. Internally, brands can be studied by performing a set of interviews amongst top and middle management. The interviews need to consider the various elements of branding from associations to differentiation and value creation. Customers’ perceptions can be reliably studied via online survey designed to compare the intended brand message with customers’ experiences. From the perspective of industrial management the incentive for brand development lies in both monetary and managerial benefits. In literature the four essential benefits of B2B branding are risk dilution, efficiency of communications, strategic direction and price premiums. As a result, suggestive models for brand identity and image were devised and compared. The Case Company perceives itself as a technically oriented open-integrator, with a strong focus on reliability and customer service. Customers agree with the picture in general, but there are some points of parity as well: they are quite satisfied with the company and perceive it as reliable and providing the promised value. The problematic areas revolve around customer interaction and maintaining the leadership position. The results confirm previous findings in B2B branding theory, where the reliability and credibility of the supplier are in major role. The results also suggest a holistic, corporate approach on branding.