Creating a customer profitability accounting model

Customer profitability accounting is a well-researched topic in the academic field, and it has been proved to posses rather undisputable benefits. However, the calculation of the customer profitabilities can be challenging, therefore the usage of the accounting is not self-explanatory in organizations. The aim of this study was to create a customer profitability accounting model for a wholesales unit in the case company to function as a sales management tool. The literature review of the study presents certain fundamental issues related to customer profitability accounting, in addition a theoretical framework for accounting model design is provided. The creation of the model was commenced by setting the requirements for it and examining the foundation of the model design, which consisted of for instance price setting and cost structure of products. This was followed by selecting approaches to the creation of the model. The result of the study was an accounting model, for which a determination of included revenues and costs was executed, along with the formulation of an allocation criteria of the costs. Lastly, the customer profitabilities were calculated in accordance with the accounting principles and the calculation logic of the model. The attained figures proved the model to provide an appropriate solution for obtaining the customer profitabilities and thus to use the accounting information as a sales management tool in for instance decision making and negotiation situations.

Groupware and Workflow Tools - A Case study of SAP Business Workflow Supporting System Integration in a Global Telecommunication Company

Workflow management systems aim at the controlled execution of complex application processes in distributed and heterogeneous environments. These systems will shape the structure of information systems in business and non-business environments. E business and system integration is a fertile soil for WF and groupware tools. This thesis aims to study WF and groupware tools in order to gather in house knowledge of WF to better utilize WF solutions in future, and to focus on SAP Business Workflow in order to find a global solution for Application Link Enabling support for system integration. Piloting this solution in Nokia collects the experience of SAP R/3 WF tool for other development projects in future. The literary part of this study will guide to the world of business process automation providing a general description of the history, use and potentials of WF & groupware software. The empirical part of this study begins with the background of the case study describing the IT environment initiating the case by introducing SAP R/3 in Nokia, the communication technique in use and WF tool. Case study is focused in one solution with SAP Business Workflow. This study provides a concept to monitor communication between ERP systems and to increase the quality of system integration. Case study describes a way create support model for ALE/EDI interfaces. Support model includes monitoring organization and the workflow processes to solve the most common IDoc related errors.

Enhancing Customer Knowledge and Its Sharing At a Paper Production Line

This study has been made for specific paper production line at an international forest industry company in Finland. The main purpose for the study was a need to examine the current situation of the customer knowledge and its’ sharing at case production line, recognize the problems in it and finally, find out the improvement actions. The study is composed of theoretical and empirical parts. In theoretical part, knowledge management and information sharing in addition to customer knowledge management are presented. Empirical data from case production line was collected by using survey questionnaires. The results are analyzed in discussion and conclusions and finally, study ends with summary which includes recommendations. Based on the study, the amount and quality of customer knowledge and gaining and transferring the customer knowledge were found as the main challenges. The proposed solutions were discovered from moving towards more dynamic operating environment and in the area of customer knowledge management, especially from the communities of creation.

Web 2.0 technology assisted global knowledge network as an organizations key asset

Aim of the Thesis is to study and understand the theoretical concept of Metanational corporation and understand how the Web 2.0 technologies can be used to support the theory. Empiric part of the study compares the theory to the case company’s current situation Goal of theoretical framework is to show how the Web 2.0 technologies can be used in the three levels of the Metanational corporation. In order to do this, knowledge management and more accurately knowledge transferring is studied to understand what is needed from the Web 2.0 technologies in the different functions and operations of the Metanational corporation. Final synthesis of the theoretical framework is to present a model where the Web 2.0 technologies are placed on the levels of the Metanational corporation. Empirical part of the study is based on interviews made in the case company. Aim of the interviews is to understand the current state of the company related to the theoretical framework. Based on the interviews, the differences between the theoretical concept and the case company are presented and studied. Finally the study presents the found problem areas, and where the adoption of the Web 2.0 tools is seen as beneficiary, based on the interviews and theoretical framework.

Improving Intraorganizational Knowledge Sharing

The objective of this research was to find how the critical factors enabling intraorganizational knowledge sharing could be implemented to be part of case organization’s actions. The theoretical framework of the research was constituted based on previous scientific discussions concerning knowledge and its dimensions, knowledge sharing and its linkage to organizational learning. The intraorganizational knowledge sharing critical factors form an essential part of the theoretical framework. The study was a qualitative case study. The data was collected using focus group interviews and analyzed using theme analysis. In the empirical part of the study case organizations characteristics to the intraorganizational knowledge sharing were researched, intraorganizational knowledge sharing goals were mapped and finally improvement actions were suggested. The most significant suggestions were creating an organization wide knowledge sharing strategy, facilitating the development of social networks and communicating the top management support for knowledge sharing activities.

Knowledge Sharing in a Virtual Learning Community

The focus of this Master’s Thesis is on knowledge sharing in a virtual Learning community. The theoretical part of this study aims at presenting the theory of knowledge sharing, competence development and learning in virtual teams. The features of successful learning organizations as well as enablers of effective knowledge sharing in virtual communities are also introduced to the reader in the theoretical framework. The empirical research for this study was realized in a global ICT company, specifically in its Human Resources business unit. The research consisted of two rounds of online questionnaires, which were conducted among all the members of the virtual Learning community. The research aim was to find shared opinions concerning the features of a successful virtual Learning community. The analysis of the data in this study was conducted using a qualitative research methodology. The empirical research showed that the main important features of a successful virtual Learning community are members’ passion towards the community way of working as well as the relevance of the content in the virtual community. In general, it was found that knowledge sharing and competence development are important matters in dynamic organizations as well as virtual communities as method and tool for sharing knowledge and hence increasing both individual and organizational knowledge. This is proved by theoretical and by empirical research in this study.

Developing the Sourcing with the Purchasing Tool in the Chemical Company

The aim of this research was to investigate Tikkurila Oyj's Vantaa factories' current status in procurement and to develop the reporting of purchases and purchase warehouses, and to measure the activities during the implementation of the new purchasing tool. The implemented purchasing tool was based on ABC-analysis. Based on its reports the importance of performance measurements for the operations of the company, and the purpose of getting transparency to the company's supply chain on the part of purchasing were examined. A successful purchase- and material operation calls for accurate knowledge and professional skills. The research proved that with a separate purchasing tool, that analyses the existing information of the company's production management system, it is possible to get added value to whole supply chain's needs. The analyses and reports of the purchasing tool enable a more harmonized purchasing process at the operative level, and create a basis for internal targets and to their follow-up. At the same time the analyses clarify the current status and development trends of procurement fresh to the management. The increase of the possibilities of exploitation of information technology enables a perfect transparency to the case company's purchase department.

Creating carbon footprint calculating tool for plastic packaging products

The environmental challenges of plastic packaging industry have increased remarkably along with climate change debate. The interest to study carbon footprints of packaging has increased in packaging industry to find out the real climate change impacts of packaging. In this thesis the greenhouse gas discharges of plastic packaging during their life cycle is examined. The carbon footprint is calculated for food packaging manufactured from plastic laminate. The structure of the laminate is low density polyethylene (PE-LD) and oriented polypropylene (OPP), which have been joined together with laminating adhesive. The purpose is to find out the possibilities to create a carbon footprint calculating tool for plastic packaging and its usability in a plastic packaging manufacturing company. As a carbon footprint calculating method PAS 2050 standard has been used. In the calculations direct and indirect greenhouse gas discharges as well as avoided discharges are considered. Avoided discharges are born for example in packaging waste utilization as energy. The results of the calculations have been used to create a simple calculating tool to be used for similar laminate structures. Although the utilization of the calculating tool is limited to one manufacturing plant because the primary activity data is dependent of geographical location and for example the discharges of used energy in the plant. The results give an approximation of the climate change potential caused by the laminate. It is although noticed that calculations do not include all environmental impacts of plastic packaging´s life cycle.

Utilizing social media in software documentation and knowledge management

This Master’s thesis studies the possibilities that social media tools can bring to help knowledge management in software development companies. It will introduce the most popular tools of social media and their usage possibilities in companies, not forgetting the possible downsides. One relevant aspect in this study is to investigate the possibilities of social media to help converting existing tacit knowledge into explicit. The purpose of the work is to create a proposal of social media utilization for a mid-sized software company, which has not utilized social media tools before. To be able to create the proposal, employees of the company are interviewed and a survey is executed to analyze the current situation. In addition a pilot project for trying out new social media tools is executed. The final result of this thesis introduces a tailored solution for the target company to start utilizing social media in its documentation and knowledge sharing processes. This new solution consists of multiple individual suggestions that are categorized and prioritized based on the significance and benefit that they bring to the company.

Diagnosing and developing knowledge management capability –Knowledge management capability in UPM-Kymmene Wood Oy

The purpose of this case study is to clarify how KM (knowledge management) capability is constructed through six different activities and to explore how this capability can be diagnosed and developed in the three case organizations. The study examines the knowledge management capability of the three factories in UPM-Kymmene Wood Oy, a major Finnish plywood producer. Forest industry is usually considered to be quite hierarchical. The importance of leveraging employee skills and knowledge has been recognized in all types of organizations – including those that mainly deal with tangible resources. However, the largest part of empirical knowledge management literature examines KM in so called knowledge-intensive or knowledge-based organizations. This study extends existing literature by providing an in depth case study into assessment and development of KM activities in these three organizations with little awareness of the KM discourse. This subject is analyzed through literature review, theoretical analysis and empirical research in the case organizations. The study also presents a structured method for evaluating KM activities of a company and for diagnosing the main weaknesses that should be developed in order to achieve KM excellence. The results help in understanding how knowledge management capability is constructed and provide insight into developing and exploiting it within an organization.

External knowledge transfer mechanisms in service business acquisition

In knowledge-intensive economy an effective knowledge transfer is a part of the firm’s strategy to achieve a competitive advantage in the market. Knowledge transfer related to a variety of mechanisms depends on the nature of knowledge and context. The topic is, however, very little empirical studied and there is a research gap in scientific literature. This study examined and analyzed external knowledge transfer mechanisms in service business and especially in the context of acquisitions. The aim was to find out what kind of mechanisms was used when the buyer began to transfer data e.g. their own agendas and practices to the purchased units. Another major research goal was to identify the critical factors which contributed to knowledge transfer through different mechanisms. The study was conducted as a multiple-case study in a consultative service business company, in its four business units acquired by acquisition, in various parts of the country. The empirical part of the study was carried out as focus group interviews in each unit, and the data were analyzed using qualitative methods. The main findings of this study were firstly the nine different knowledge transfer mechanisms in service business acquisition: acquisition management team as an initiator, unit manager as a translator, formal training, self-directed learning, rooming-in, IT systems implementation, customer relationship management, codified database and ecommunication. The used mechanisms brought up several aspects as giving the face to changing, security of receiving right knowledge and correctly interpreted we-ness atmosphere, and orientation to use more consultative touch with customers. The study pointed out seven critical factors contributed to different mechanisms: absorption, motivation, organizational learning, social interaction, trust, interpretation and time resource. The two last mentioned were new findings compared to previous studies. Each of the mechanisms and the related critical factors contributed in different ways to the activity in different units after the acquisition. The role of knowledge management strategy was the most significant managerial contribution of the study. Phenomenon is not recognized enough although it is strongly linked in knowledge based companies. The recognition would help to develop a better understanding of the business through acquisitions, especially in situations such as where two different knowledge strategies combines in new common company.

Towards increased productivity and quality in software development using agile, lean and collaborative approaches

Dagens programvaruindustri står inför alltmer komplicerade utmaningar i en värld där programvara är nästan allstädes närvarande i våra dagliga liv. Konsumenten vill ha produkter som är pålitliga, innovativa och rika i funktionalitet, men samtidigt också förmånliga. Utmaningen för oss inom IT-industrin är att skapa mer komplexa, innovativa lösningar till en lägre kostnad. Detta är en av orsakerna till att processförbättring som forskningsområde inte har minskat i betydelse. IT-proffs ställer sig frågan: “Hur håller vi våra löften till våra kunder, samtidigt som vi minimerar vår risk och ökar vår kvalitet och produktivitet?” Inom processförbättringsområdet finns det olika tillvägagångssätt. Traditionella processförbättringsmetoder för programvara som CMMI och SPICE fokuserar på kvalitets- och riskaspekten hos förbättringsprocessen. Mer lättviktiga metoder som t.ex. lättrörliga metoder (agile methods) och Lean-metoder fokuserar på att hålla löften och förbättra produktiviteten genom att minimera slöseri inom utvecklingsprocessen. Forskningen som presenteras i denna avhandling utfördes med ett specifikt mål framför ögonen: att förbättra kostnadseffektiviteten i arbetsmetoderna utan att kompromissa med kvaliteten. Den utmaningen attackerades från tre olika vinklar. För det första förbättras arbetsmetoderna genom att man introducerar lättrörliga metoder. För det andra bibehålls kvaliteten genom att man använder mätmetoder på produktnivå. För det tredje förbättras kunskapsspridningen inom stora företag genom metoder som sätter samarbete i centrum. Rörelsen bakom lättrörliga arbetsmetoder växte fram under 90-talet som en reaktion på de orealistiska krav som den tidigare förhärskande vattenfallsmetoden ställde på IT-branschen. Programutveckling är en kreativ process och skiljer sig från annan industri i det att den största delen av det dagliga arbetet går ut på att skapa något nytt som inte har funnits tidigare. Varje programutvecklare måste vara expert på sitt område och använder en stor del av sin arbetsdag till att skapa lösningar på problem som hon aldrig tidigare har löst. Trots att detta har varit ett välkänt faktum redan i många decennier, styrs ändå många programvaruprojekt som om de vore produktionslinjer i fabriker. Ett av målen för rörelsen bakom lättrörliga metoder är att lyfta fram just denna diskrepans mellan programutvecklingens innersta natur och sättet på vilket programvaruprojekt styrs. Lättrörliga arbetsmetoder har visat sig fungera väl i de sammanhang de skapades för, dvs. små, samlokaliserade team som jobbar i nära samarbete med en engagerad kund. I andra sammanhang, och speciellt i stora, geografiskt utspridda företag, är det mera utmanande att införa lättrörliga metoder. Vi har nalkats utmaningen genom att införa lättrörliga metoder med hjälp av pilotprojekt. Detta har två klara fördelar. För det första kan man inkrementellt samla kunskap om metoderna och deras samverkan med sammanhanget i fråga. På så sätt kan man lättare utveckla och anpassa metoderna till de specifika krav som sammanhanget ställer. För det andra kan man lättare överbrygga motstånd mot förändring genom att introducera kulturella förändringar varsamt och genom att målgruppen får direkt förstahandskontakt med de nya metoderna. Relevanta mätmetoder för produkter kan hjälpa programvaruutvecklingsteam att förbättra sina arbetsmetoder. När det gäller team som jobbar med lättrörliga och Lean-metoder kan en bra uppsättning mätmetoder vara avgörande för beslutsfattandet när man prioriterar listan över uppgifter som ska göras. Vårt fokus har legat på att stöda lättrörliga och Lean-team med interna produktmätmetoder för beslutsstöd gällande så kallad omfaktorering, dvs. kontinuerlig kvalitetsförbättring av programmets kod och design. Det kan vara svårt att ta ett beslut att omfaktorera, speciellt för lättrörliga och Lean-team, eftersom de förväntas kunna rättfärdiga sina prioriteter i termer av affärsvärde. Vi föreslår ett sätt att mäta designkvaliteten hos system som har utvecklats med hjälp av det så kallade modelldrivna paradigmet. Vi konstruerar även ett sätt att integrera denna mätmetod i lättrörliga och Lean-arbetsmetoder. En viktig del av alla processförbättringsinitiativ är att sprida kunskap om den nya programvaruprocessen. Detta gäller oavsett hurdan process man försöker introducera – vare sig processen är plandriven eller lättrörlig. Vi föreslår att metoder som baserar sig på samarbete när processen skapas och vidareutvecklas är ett bra sätt att stöda kunskapsspridning på. Vi ger en översikt över författarverktyg för processer på marknaden med det förslaget i åtanke.

Identifying first graders at risk of reading and writing difficulties : creating a group-based screening tool in kiswahili in Tanzania

Early identification of beginning readers at risk of developing reading and writing difficulties plays an important role in the prevention and provision of appropriate intervention. In Tanzania, as in other countries, there are children in schools who are at risk of developing reading and writing difficulties. Many of these children complete school without being identified and without proper and relevant support. The main language in Tanzania is Kiswahili, a transparent language. Contextually relevant, reliable and valid instruments of identification are needed in Tanzanian schools. This study aimed at the construction and validation of a group-based screening instrument in the Kiswahili language for identifying beginning readers at risk of reading and writing difficulties. In studying the function of the test there was special interest in analyzing the explanatory power of certain contextual factors related to the home and school. Halfway through grade one, 337 children from four purposively selected primary schools in Morogoro municipality were screened with a group test consisting of 7 subscales measuring phonological awareness, word and letter knowledge and spelling. A questionnaire about background factors and the home and school environments related to literacy was also used. The schools were chosen based on performance status (i.e. high, good, average and low performing schools) in order to include variation. For validation, 64 children were chosen from the original sample to take an individual test measuring nonsense word reading, word reading, actual text reading, one-minute reading and writing. School marks from grade one and a follow-up test half way through grade two were also used for validation. The correlations between the results from the group test and the three measures used for validation were very high (.83-.95). Content validity of the group test was established by using items drawn from authorized text books for reading in grade one. Construct validity was analyzed through item analysis and principal component analysis. The difficulty level of most items in both the group test and the follow-up test was good. The items also discriminated well. Principal component analysis revealed one powerful latent dimension (initial literacy factor), accounting for 93% of the variance. This implies that it could be possible to use any set of the subtests of the group test for screening and prediction. The K-Means cluster analysis revealed four clusters: at-risk children, strugglers, readers and good readers. The main concern in this study was with the groups of at-risk children (24%) and strugglers (22%), who need the most assistance. The predictive validity of the group test was analyzed by correlating the measures from the two school years and by cross tabulating grade one and grade two clusters. All the correlations were positive and very high, and 94% of the at-risk children in grade two were already identified in the group test in grade one. The explanatory power of some of the home and school factors was very strong. The number of books at home accounted for 38% of the variance in reading and writing ability measured by the group test. Parents´ reading ability and the support children received at home for schoolwork were also influential factors. Among the studied school factors school attendance had the strongest explanatory power, accounting for 21% of the variance in reading and writing ability. Having been in nursery school was also of importance. Based on the findings in the study a short version of the group test was created. It is suggested for use in the screening processes in grade one aiming at identifying children at risk of reading and writing difficulties in the Tanzanian context. Suggestions for further research as well as for actions for improving the literacy skills of Tanzanian children are presented.

Knowledge modeling for innovative companies: case of business incubator

The paper presents a study which is aimed at building a knowledge model for a case company – business incubator “Ingria” (St. Petersburg, Russia). The business incubator is one of its kind organization in St. Petersburg, and one of the few in Russia, providing services for innovative entrepreneurial companies at an international level. Business incubation impact is deeply researched from the point of view of knowledge engineering. The paper also provides a broad analysis of various knowledge engineering tools used for visualization of knowledge, as well as knowledge modeling techniques.

Absorptive capacity of Multinational Corporation’s parent company

The objective of this paper is to contribute to the literature concerning absorptive capacity by revealing the factors affecting the absorptive capacity of MNC parent company toward subsidiary and most particularly the effects of intra-organizational antecedents. The theoretical framework is build around previous findings on knowledge sharing and absorptive capacity. The empirical part of the study is a qualitative research which includes in-depth interviews and analysis of secondary data based on a single case company. The results showed that organizational structure, internal communication, informal networks, formal networks, internationalization, human resources management, shared language, meetings, trust, participation in decision-making, level of awareness, IT system, level of adaptation to market specifications and job rotation influence parent company’s absorptive capacity. Moreover, related problems to these antecedents have been identified. Additionally, recommendations to solve these problems are formulated. In the end, directions for future research on this topic are given.