942 resultados para Theoretical Framework Development


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Diplomityön tavoitteena on soveltaa perinteisesti teollisesta tuotannosta lähtöisin olevia prosessijohtamisen menetelmiä sosiaali- ja terveydenhuollon vastaanottotoiminnan kehittämiseen. Tarkoituksena on asiantuntijapalveluprosessien mallintamisen avulla kartoittaa prosessien nykytilaa tunnistamalla ongelma- ja kehittämiskohteita, joiden ratkaisemiseksi annettavien kehittämistoimenpide-ehdotusten muodostamisessa sovelletaan prosessijohtamisen menetelmien periaatteita. Tutkimuksen teoreettisen viitekehyksen mukaisesti tarkastellaan mm. prosessien mallintamista, eli kuvaamista ja analysointia, sekä sosiaali- ja terveydenhuoltoa palvelutuotantona. Tutkimuksessa hyödynnetään sekä kvalitatiivisia että kvantitatiivisia menetelmiä, ja tutkimusaineistoa kerätään haastattelujen, havainnoinnin ja tilastojen avulla. Asiantuntijoiden palveluprosesseista laaditaan aineiston perusteella kuvaukset, ja tunnistetaan prosesseihin tai laajemminkin sosiaali- ja terveydenhuolto-organisaatioon liittyviä ongelma- ja kehittämiskohteita. Kehittämistoimenpiteissä korostuvat asiakaslähtöisyys ja tuottavuus, ja niissä huomioidaan niin asiakkaan, henkilöstön, prosessien kuin asiakasohjauksen näkökulma. Työn keskeisimmät tulokset ovat prosessikuvaukset, tunnistetut ongelma- ja kehittämiskohteet sekä prosessien uudelleenmäärittämiseksi muodostetut kehittämistoimenpide-ehdotukset, joiden hyötyjä ja vaikutuksia mm. suorituskykyyn arvioidaan. Tulosten perusteella voidaan päätellä, että prosessijohtamisen menetelmät soveltuvat sosiaali- ja terveydenhuollon toiminnan kehittämiseen, kunhan huomioidaan toimintaympäristön erityispiirteet ja haasteet.

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The study investigates organisational learning and knowledge acquisition of wood-based prefabricated building manufacturers. This certain group of case companies was chosen, because their management and their employees generally have a strong manufacturing and engineering background, while the housing sector is characterised by national norms, regulations, as well as local building styles. Considering this setting, it was investigated, how the case companies develop organisational learning capabilities, acquire and transfer knowledge for their internationalisation. The theoretical framework of this study constitutes the knowledge-based conceptualisation of internationalisation, which combines the traditional internationalisation process, as well as the international new venture perspective based on their commonalities in the knowledge-based view of the firm. Different theories of internationalisation, including the network-perspective, were outlined and a framework on organisational learning and knowledge acquisition was established. The empirical research followed a qualitative approach, deploying a multiple-case study with five case companies from Austria, Finland and Germany. In the study, the development of the wood-based prefabricated building industry and of the case companies are described, and the motives, facilitators and challenges for foreign expansion, as well as the companies’ internationalisation approaches are compared. Different methods of how companies facilitate the knowledge-exchange or learn about new markets are also outlined. Experience, market knowledge and personal contacts are considered essential for the internationalisation process. The major finding of the study is that it is not necessary to acquire the market knowledge internally in a slow process as proposed by the Uppsala model. In four cases companies engaged knowledge in symbiotic relations with local business partners. Thereby, the building manufacturers contribute their design and production capabilities, and in return, their local partners provide them with knowledge about the market and local regulations; while they manage the sales and construction operations. Thus, the study provides strong evidence for the propositions of network perspective. One case company developed the knowledge internally in a gradual process: it entered the market sequentially with several business lines, showing an increasing level of complexity. In both of the observed strategies, single-loop and double-loop learning processes occurred.

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Services are getting more complex and difficult to manage, but much less attention and resources are directed towards service development than product development both in literature and business life. The paper sheds light on how productization together with modularization and service blueprinting would help make consultancy services more manageable, scalable and efficient while retaining their customer focus. The research was qualitative and based on active research and participant observation. A theoretical framework was constructed on the basis of relevant literature and was then evaluated in two steps: first the overall framework was evaluated by mirroring it to a real life case at QPR Software. Then a service blueprint was created of a selected service, and its benefits and challenges were evaluated. The framework reflected the case company's situation well. Service blueprinting proved to be a valuable tool for facilitating discussion and knowledge sharing. The characteristics of consultancy services provide many challenges for productization. They are highly heterogeneous and people-centric whereas productization is based on standardizing the offering, the delivery processes and managing the service's tangible properties. The research indicated that by modularizing services, both customer focus and standardization can be achieved by creating variety.

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Tämän tutkielman tavoitteena on kuvata ja ymmärtää myyjien organisaatioon sitoutumista Alko Oy:ssä, sitä kuinka myyjät ovat sitoutuneita organisaatioon ja sitoutumiseen vaikuttavia tekijöitä. Tarkoituksena on selvittää ja ymmärtää esimiehen vaikutusta sitoutumiseen sekä sitä kuinka esimies voi edistää myyjien sitoutumista. Lisäksi tavoitteena on kartoittaa ja ymmärtää sitoutumisen seurauksia. Tutkimuksen teoreettinen viitekehys muodostuu organisaatioon sitoutumisen tutkimuksesta ja johtajuuden tutkimuksesta, erityisesti transformationaalisesta johtajuudesta ja sen vaikutuksesta sitoutumiseen. Tutkimus on luonteeltaan laadullinen ja pääasiallisena tutkimusmetodina on käytetty teemahaastattelua. Tutkimusaineisto kerättiin haastattelemalla 22 myyjää ja seitsemää esimiestä. Haastattelut nauhoitettiin ja litteroitiin. Haastattelujen lisäksi myyjille tehtiin kysely. Aineistoa analysoitiin teemoittain ja empiirisen aineiston analyysin tulkinta perustuu tutkimuksen teoreettiseen viitekehykseen. Tutkimustulosten mukaan myyjien sitoutuminen kohdeorganisaatiossa on hyvällä tai vähintään kohtuullisella tasolla ja se pohjautuu voimakkaimmin affektiiviseen ulottuvuuteen. Lisäksi sitoutuminen perustuu osittain jatkuvuuteen perustuvaan komponenttiin sekä pieneltä osin myös normatiiviseen. Affektiiviseen sitoutumiseen vaikuttavat merkittävimmin työn monipuolisuus, haastavuus ja mielekkyys, onnistumisen ja merkityksellisyyden tunteet sekä ilmapiiri. Jatkuvuuteen perustuvaan sitoutumiseen vaikuttavat eniten palkitseminen ja siihen liittyen osa-aikaisuus, joka jakoi myyjiä kahtia. Lisäksi työn monipuolisuudella, varmuudella sekä työllistymisvaihtoehdoilla ja perhesyillä on vaikutusta jatkuvuusperusteiseen sitoutumiseen. Normatiiviseen sitoutumiseen vaikuttavat voimakkaimmin positiivinen vapaaehtoinen vastavuoroisuus organisaatiota kohtaan sen toimintaan ja tekemiin investointeihin liittyen. Lisäksi normatiiviseen sitoutumiseen vaikuttavat sosialisaatio kasvatuksen myötä ja psykologinen sopimus odotuksineen. Esimiehen vaikutus sitoutumiseen korostuu tuloksissa ja esimiehen toiminnalla on merkittävin vaikutus affektiiviseen sitoutumiseen. Keskeisimpiä esimiehen vaikutuskeinoja myyjien sitoutumiseen ovat vastuun antaminen ja osallistaminen, palaute, avoin vuorovaikutus ja tiedonkulku sekä tasapuolisuus ja oikeudenmukaisuus toiminnassa. Myös esimiehen kannustavuus ja myyjien yksilöllinen huomiointi, osaamisen kehittämisen tukeminen sekä esimerkillinen toiminta ovat keskeisiä. Sitoutumisen seurauksista merkittävimpiä ovat vähäinen vaihtuvuus sekä työsuorituksen ja asiakaspalvelun laatu. Lisäksi organisaatiokansalaisuuskäyttäytymiseen liittyvät seikat, kuten parhaansa tekeminen, joustavuus ja itseohjautuvuus ovat keskeisiä sitoutumisen seurauksia.

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Väestön ikääntyminen pakottaa yhteiskunnan ja julkisen terveydenhuollon muutoksiin. Jotta ikääntyvien ihmisten kotona asuminen voidaan mahdollistaa, palvelujärjestelmän pitää mukautua muuttuvaan tilanteeseen. Tämän diplomityön tarkoituksena on tunnistaa asiakaslähtöisiä lähellä asiakasta tarjottavia palvelukokonaisuuksia. Tutkimuksen teoreettinen viitekehys muodostuu asiakasarvon luomisesta ja palvelutarjoamista. Tarkasteluryhmänä on Etelä-Karjalan alueen 60–90-vuotiaat ja käytetty aineisto on kerätty vastaajilta postitse lähetetyllä kyselyllä. Tutkimus on eksploratiivinen ja tulosten tulkinnassa on hyödynnetty määrällisen tutkimuksen ja verkostoanalyysin menetelmiä. Työn keskeisimmät tulokset ovat tunnistetut asiakassegmentit ja heidän tarpeidensa pohjalta muodostetut palvelupaketit. Tulokset indikoivat asiakkaiden tarpeita ja tuloksia on analysoitu myös tuottajan näkökulmasta. Empiiristen tulosten lisäksi teoriaviitekehystä on kehitetty eteenpäin, jotta palvelukeskeiset teoriat voidaan ymmärtää yritysten näkökulman lisäksi asiakkaan näkökulmasta.

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To manage foreign operations, companies must often send their employees on international assignments. Repatriating these expatriates can be difficult because they have been forgotten during their posting, and their new experiences are not utilised. In addition to the possible difficulties in organisational repatriation, the returnee can suffer from readjustment problems after a lengthy stay abroad has changed their habits and even identity. This thesis examines the repatriation experience of Finnish assignees returning from Russia. The purpose of the study is to understand how the repatriation experience influences their readjustment to work in Finland. This experience is influenced by many factors including personal and situational changes, the repatriation process, job and organisational factors, and individual’s motives. The theoretical background of the study is founded on two models of repatriation adjustment. A refined, holistic theoretical framework for the study is created. It describes the formation of the repatriation experience and its importance for readjustment to work and retention. The qualitative research approach is suitable for the thesis which examines the returnees’ personal experiences and feelings: a qualitative case study aims to explain the phenomenon in-depth and comprehensively. The data was collected in summer 2013 through semi-standardised interviews with eight Finnish repatriates. They had returned from Russia within the last two years. The data was analysed by structuring the interview transcripts using template analysis. The results supported earlier literature and suggest that the re-entry remains a challenging phase for both the individual and the company. For some, adjusting to a new job was difficult for various reasons. The repatriates underwent personal change and development and felt it was for the better. Many repatriates criticised the company’s repatriation process upon return. Finding a suitable return job was not clear. Instead, the returnees had to be active in finding a new position. Many assignees had only modest career-related motives regarding the assignment and they had realistic expectations about the return. Therefore they were not extremely surprised or dissatisfied when they were not actively offered positions or support by the company. The significance of motives stood out even more than the theory predicted. As predicted, they are linked to the expectations of employees. Moreover, if the employees are motivated to remain in the company, they can tolerate partly a negative repatriation experience. Despite the complexity of the return and readjustment, the assignment as a whole was seen as a rewarding experience by all participants.

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The overall aim of this study was to investigate and examine teacher educators’ conceptions and experiences of quality of teacher education. The research interest therefore was two-fold: a) to deepen understanding of the concept quality and b) scrutinize experiences of teacher educators of quality enhancement. To achieve this ambition the study was conducted in the context of a newly established university college-based teacher education in Tanzania. Two research questions guided the study. The first focused on investigating how teacher educators conceived quality in the domain of teacher education and the second intended to explore teacher educators’ experiences of quality enhancement. The theoretical framework of the study centered on the concepts of teacher education, quality, and criteria for quality enhancement. Phenomenographic and phenomenological approaches under the main umbrella of qualitative research design were selected. Twenty five teacher educators participated in the study. Interviews were used for the collection of the data. The results of the first research question, in brief, indicate that teacher educators’ conceptions of quality are expressed in two main categories, namely, outstanding academic scholarship and adequate professional scholarship. Quality as outstanding academic scholarship was illustrated by two subcategories: excellence and positive transformation. While the former was composed of two aspects, the latter was demonstrated by three aspects. Quality as adequate professional scholarship was described in three sub-categories. The first was improved teaching competency, consisting of two aspects. The second was conscious research orientation, which is displayed by three aspects, and the last was enhancing the ability to reflect, represented by two aspects. The results of the second research question, which focused on exploring teacher educators’ experience of quality enhancement, were classified into two main categories of description: insufficient programs of teacher education and unsatisfactory professional development of teacher educators. From the two categories, the strengths, weaknesses, opportunities and challenges related to programs of educating teachers, particularly curriculum development and implementation, and the professional development of educators, were exposed. Since the ambition of conducting the study was to deepen the understanding by producing insight that would act as a platform for appraising and enhancing the quality of teacher education, the results hopefully can be used for the development of the quality of teacher education in Tanzania.

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Yritysten syvällinen ymmärrys työntekijöistä vaatii yrityksiltä monipuolista panostusta tiedonhallintaan. Tämän yhdistäminen ennakoivaan analytiikkaan ja tiedonlouhintaan mahdollistaa yrityksille uudenlaisen ulottuvuuden kehittää henkilöstöhallinnon toimintoja niin työntekijöiden kuin yrityksen etujen mukaisesti. Tutkielman tavoitteena oli selvittää tiedonlouhinnan hyödyntämistä henkilöstöhallinnossa. Tutkielma toteutettiin konstruktiivistä menetelmää hyödyntäen. Teoreettinen viitekehys keskittyi ennakoivan analytiikan ja tiedonlouhinnan konseptin ymmärtämiseen. Tutkielman empiriaosuus rakentui kvalitatiiviseen ja kvantitatiiviseen osiin. Kvalitatiivinen osa koostui tutkielman esitutkimuksesta, jossa käsiteltiin ennakoivan analytiikan ja tiedonlouhinnan hyödyntämistä. Kvantitatiivinen osa rakentui tiedonlouhintaprojektiin, joka toteutettiin henkilöstöhallintoon tutkien henkilöstövaihtuvuutta. Esitutkimuksen tuloksena tiedonlouhinnan hyödyntämisen haasteiksi ilmeni muun muassa tiedon omistajuus, osaaminen ja ymmärrys mahdollisuuksista. Tiedonlouhintaprojektin tuloksena voidaan todeta, että tutkimuksessa sovelletuista korrelaatioiden tutkimisista ja logistisesta regressioanalyysistä oli havaittavissa tilastollisia riippuvuuksia vapaaehtoisesti poistuvien työntekijöiden osalta.

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This research is an analysis of the value and content of local service offerings that enable longer periods of living at home for elderly people. Mobile health care and new distribution services have provided an interesting solution in this context. The research aim to shed light on the research question, ‘How do we bundle services based on different customer needs?’ A research process consisting of three main phases was applied for this purpose. During this process, elderly customers were segmented, the importance of services was rated and service offerings were defined. Value creation and service offering provides theoretical framework for the research. The target group is South Karelia’s 60 to 90-year old individuals and the data has been acquired via a postal questionnaire. Research has been conducted as exploratory research utilizing the methods of quantitative and social network analysis. The main results of the report are identified customer segments and service packages that fits to the segments’ needs. The results indicate the needs of customers and the results are additionally analysed from the producer’s point of view. In addition to the empirical results, the used theory framework has been developed further in order for the service-related theories to be seen from the customer’s point of view and not just from the producer’s point of view.

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Tässä kandidaatintyössä esitellään kestävään kehitykseen, yritysten sosiaaliseen vastuuseen sekä sopimusvalmistukseen liittyvää teoriaa ja sovelletaan sitä tämän jälkeen case -yritys Niken toiminnan tutkimiseen ja arviointiin. Työn tavoitteena on muodostaa selkeä kuva Niken toiminnasta yritysvastuullisuuden sekä kestävän kehityksen hyväksi ja esitellä aihealueeseen liittyvä teoria sekä käsitteet. Työn avulla pyritään tekemään myös jonkinasteisia yleistyksiä suuryritysten vaikutuksista kohdealueisiin sopimusvalmistuksen yhteydessä. Työ on toteutettu osittain kirjallisuuskatsauksena ja osittain tapaustutkimuksena hyödyntäen pääasiallisesti elektronista tiedonhakua. Tutkimuksen tuloksena voidaan todeta, että Niken tämänhetkinen tilanne yritysvastuullisuuden saralla on erinomainen ja se on kestävän kehityksen alalla edelläkävijä. Nike on säilyttänyt toiminnassaan ja koko tuotantoketjussaan kestävät periaatteet sopimusvalmistuksen tuomista laajoista verkostoista ja sidosryhmäsuhteista huolimatta. Yritysten sosiaalinen vastuu sekä sopimusvalmistus ovat tuoneet Niken brändille laajamittaista arvostusta ja tätä kautta välillisesti taloudellista menestystä. Uhratuista resursseista huolimatta Nike pärjää tällä hetkellä taloudellisesti paremmin, kuin ennen vastuullisuuden sekä kestävien toimintamallien laajempaa implementaatiota. Myös tulevaisuus näyttää Niken kohdalla valoisalta.

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Social media has become a part of many people’s everyday lives. In the library field the adoption of social media has been widespread and discussions of the development of “Library 2.0” began at an early stage. The aim with this thesis is to study the interface between public libraries, social media, and users, focusing on information activities. The main research question is: How is the interface between public libraries and social media perceived and acted upon by its main stakeholders (library professionals and users)? The background of Library 2.0 is strongly associated with the development of the Web and social media, as well as with the public libraries and their user-centered and information technological development. The theoretical framework builds on the research within the area of Library and Information Science concerning information behavior, information practice, and information activities. Earlier research on social media and public libraries is also highlighted in this thesis. The methods survey and content analysis were applied to map the interface between social media and public libraries. A questionnaire was handed out to the users and another questionnaire was sent out to the library professionals. The results were statistically analyzed. In the content analysis public library Facebook pages were studied. All the empirical investigations were conducted in the area of Finland Proper. An integrated analysis of the results deepens the understanding of the key elements of the social media and public library context. These elements are interactivity, information activities, perceptions, and stakeholders. In this context seven information activities were distinguished: reading, seeking, creating, communicating, informing, mediating, and contributing. This thesis contributes to develop the research concerning information activities and draws a realistic picture of the challenges and opportunities in the social media and public library context. It also contributes with knowledge on library professionals and library users, and the existing differences in their perceptions of the interface between libraries and social media.

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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.

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My dissertation is an interdisciplinary study of the relationship between the Swiss peasants and nobles in Friedrich Schiller’s play Wilhelm Tell (1804). Changes to this relationship are of particular interest. Communication in the play is examined via a micro-analysis based on Penelope Brown’s and Stephen C. Levinson’s theoretical framework Politeness: Some universals in language usage. (1978, 1987). Brown and Levinson distinguish between positivepoliteness and negative-politeness strategies and their distinction is useful for my argument, since they claim that the use of positive-politeness strategies reflects the speaker’s intention to minimize the distance between the interlocutors (Brown and Levinson 1987: 103). Negative-politeness strategies, by contrast, result in social distancing (Brown and Levinson 1987: 130). In accordance with Brown’s and Levinson’s theory, it can be argued that the distribution of positive-politeness and negative-politeness strategies reflects changes in the distance between the fictional interlocutors as representatives of their social classes in Wilhelm Tell. The analysis of the communication in the play highlights that existing conflicts within the social groups are resolved and replaced with solidarity (cf. ‘Claim ’common ground’ and ‘Claim in-group membership with H’) before the peasants and noblemen appear on stage simultaneously in III, 3. In the scene in question, Geßler forces Tell to shoot the apple off his son’s head. Although both nobles and peasants are present, they do not communicate with each other. Thus, communication between the social classes occurs for the first time in IV, 2. This scene is crucial with regard to the changes in the relationship between the social classes in the play. The younger generation, with Rudenz as a representative of the nobility and Melchthal as a representative of the peasants, break with the prevailing conventions and initiate a new type of cooperation based on mutual helping and equality in the right and the duty to protect the country from the violent oppressors representing Habsburg (cf. ‘Convey that S and H are cooperators’, ‘Claim reflexivity’ and ‘Claim reciprocity’). The linguistic analysis reveals the crucial role of the Swiss nobility in the development of the social utopia, as well as the non-contribution of Wilhelm Tell. In fact, Tell never communicates with the Swiss noblemen. The role of the nobility and the role of Wilhelm Tell are further investigated in a comparison between Schiller’s Wilhelm Tell and four of Schiller’s historical sources. These sources, which contain earlier, non-dramatic versions of the establishment of the Swiss Confederation, are the following: Kronica von der loblichen Eydtgnoschaft compiled by Petermann Etterlin (1507), Gemeiner loblicher Eydgnoschafft Stetten Landen vnd Völckeren Chronik wirdiger thaaten beschreybung (1548) written by Johann Stumpf, Chronicon Helveticum of Aegidius Tschudi (the publication of Iselin from 1734 and 1736) and Johannes von Müller’s Geschichten schweizerischer Eidgenossenschaft (1786). Thecomparison sheds light on the fact that both Tschudi and von Müller emphasize unity among the Swiss and cooperation in their attempt to defeat the enemy. However, Schiller has reinforced the role of the nobility in the cooperation. In addition, the comparison between Schiller’s play and the historical sources reveals profound differences with regard to the role of Wilhelm Tell. In all of Schiller’s sources, Tell is present at Rütli, whereas he is absent from Rütli in Schiller’s play. In the play in general, Tell is conspicuously separated from the other peasants. Explanations of my linguistic results, which correspond to the above mentioned differences between the roles of the figures in Wilhelm Tell and the depictions in Schiller’s sources, are found by comparing the path of Schiller’s Swiss towards an egalitarian perspective with the kind of social evolution depicted by the German philosopher Johann Benjamin Erhard in his essay Über das Recht des Volks zu einer Revolution (1795). Aiming at considering Schiller’s social utopia within the larger cultural framework of the German response to the French Revolution, the comparison suggests that both authors depict the need for social change in terms of a change in social hierarchies (Erhard 1970: 95-96, cf. Foi 2005: 225). Erhard’s essay thus helps explain the political intention of Schiller’s play to keep the ideals of the French Revolution as crucial aims but profoundly change the means towards freedom and equality. In his attempt to claim the political resistance of the nobles and peasants as just, however, Schiller sacrificed the figure of Wilhelm Tell. Guilty of the murder of Geßler, Tell was no longer suitable for the righteous revolution imagined by Schiller (cf. Bloch 2008: 215 and Schulz 2005: 228). This explains Tell’s absence in the Rütli scene, his isolation in the plot, as well as his non-contribution to the social utopia. Together, the linguistic analysis and contextualisation of Schiller’s play support my hypothesis that Wilhelm Tell describes a process of change in the relationship between peasants and nobles. The interdisciplinary approach to the topic proved to be fruitful for all areas of the research involved.

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Maailmanlaajuinen finanssikriisi on vaikuttanut merkittävällä tavalla euroalueen toimintaan ja tuonut esiin ongelmia sen rakenteessa. Tutkielman tavoitteena oli tunnistaa eurokriisiin johtaneita tekijöitä ja euroalueen keskeisiä rakenteellisia ongelmia. Teoriakehys muodostui optimaalisen valuutta-alueen teoriasta, jota täydennettiin velkaantumiseen, pankkikriiseihin ja vaihtotaseiden epätasapainotiloihin liittyvällä teorialla. Tutkimuksessa hyödynnettiin laaja-alaisesti olemassa olevaa teoreettista ja empiiristä kirjallisuutta sekä eri tietokannoista saatavaa makrodataa. Tulokset kertovat rahoitusmarkkinoiden keskeisestä roolista epätasapainotilojen kehittymisessä sekä rahaunionin puutteellisista mukautumismekanismeista. Institutionaalisen rakenteen osalta euroalueen keskeisiä ongelmia ovat olleet tehokkaan pankkivalvonnan puute sekä viime hetken lainoittajan puuttuminen valtionvelkakirjamarkkinoilla.

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Tämän Pro gradu -tutkielman tavoitteena on löytää prosessikirjallisuudesta kohdeyrityksen taloushallinnon kehittämiseen soveltuvia menetelmiä ja tunnistaa taloushallinnosta ne osa-alueet, joiden parantamisesta olisi yritykselle hyötyä tulevaisuudessa. Tutkielmassa sovelletaan kvalitatiivista analyysitapaa ja tutkimusstrategiana on tapaustutkimus. Aineistonkeruu suoritetaan empiirisen osion osalta haastattelujen, kyselyn ja havainnoinnin avulla. Teoreettinen viitekehys rakentuu taloushallinnon entistä strategisemman roolin ympärille etsien apukeinoja johtamiseen sekä prosessi- että laatuajattelusta. Tutkielmassa kartoitetaan kohdeyrityksen taloushallinnon prosessit sekä mallinnetaan niiden kulku ja rajapinnat muiden prosessien kanssa. Lisäksi tuodaan esiin prosesseissa piilevät kriittiset pisteet ja kehityskohteet. Kehitysehdotuksia esitetään myös kohdeyrityksen taloushallinnon organisoinnin ja laskentatoimen teorian vertailun sekä prosessiajattelun eri sovellusmahdollisuuksien pohjalta.