Trust in inter-organisational dyadic relationships

Understanding the trust in organisations and the business relationships have been an emerging trend in past years. Researchers and executives and subject matter experts in companies have recognised the importance of managing the trust in inter-organisational relationships. Further, the interest both in academia and in business has raised an interest to under-stand dyadic relationships. The objective of this thesis was to examine trust in inter-organisational and inter-personal dyadic relationships. Trust and the dyadic relationships were analysed in information technolo-gy services and outsourcing industry. Dyads were established between the supplier company operating in the industry and its customers. The empiric part of the study was carried out by an email survey that was sent to 331 respondents resulting with effective response rate of 48.7 per cent. Statistical analyses were applied to analyse the data sample. In general, results indicated reputation, trustworthiness, capability and collaboration in dyadic trust relationships. Experience grown in duration of the relationship affected the trust positively. No drastic differences in trust were recognised when comparing supplier and customer responses.

Designing a Demand Forecasting Process in the Fast Moving Consumer Goods Context

The purpose of this thesis was to study the design of demand forecasting processes. A literature review in the field of forecasting was conducted, including general forecasting process design, forecasting methods and techniques, the role of human judgment in forecasting and forecasting performance measurement. The purpose of the literature review was to identify the important design choices that an organization aiming to design or re-design their demand forecasting process would have to make. In the empirical part of the study, these choices and the existing knowledge behind them was assessed in a case study where a demand forecasting process was re-designed for a company in the fast moving consumer goods business. The new target process is described, as well as the reasoning behind the design choices made during the re-design process. As a result, the most important design choices are highlighted, as well as their immediate effect on other processes directly tied to the demand forecasting process. Additionally, some new insights on the organizational aspects of demand forecasting processes are explored. The preliminary results indicate that in this case the new process did improve forecasting accuracy, although organizational issues related to the process proved to be more challenging than anticipated.

Essays on auditor independence

Auditor independence is a cornerstone of the auditing profession and the basic principle that underpins the reputation of the auditing profession in the public eye. Indeed, it is the attribute most demanded from auditors by the public. Therefore, the sustainability of the auditing profession depends on how auditors can protect this principle. This dissertation consists of four interrelated essays concerned with auditor independence. Specifically, it examines situations that can threaten and impair auditor independence. In addition, this dissertation also examines several variables that may enhance and protect auditor independence. The first essay aims to examine the impact of social pressures occurring within audit firms on auditors’ judgment in the setting of a society with “high power distance” and “low individualism” cultural dimensions. The social pressures consisted of obedience pressure exerted by an auditor’s superior and conformity pressure exerted by an auditor’s colleague. Moreover, two moderating variables—a multi-dimensional professional commitment and locus of control—were included as moderator variables in the relationship between the social pressures faced by auditors and their judgment. The findings show that obedience and conformity pressures influence auditor judgment. Auditors who face the social pressures will make a judgment that may be even diametrically opposite to the independence principle. The findings also indicate that a multi-dimensional professional commitment and locus of control may potentially influence auditor judgment in a situation with social pressures. The second essay aims to investigate the association of advocacy and familiarity threats caused by auditor fee dependence and auditor tenure on auditor independence based on Finnish data, law, and auditing environment. This essay was motivated by the Green Paper on Audit Policy, published by the European Commission in 2010 that questions whether the maximum fee collected from a client should be regulated and whether consecutive assignments should be limited, among others. Contrary to popular belief, this essay does not find evidence that audit fees and long auditor tenure will jeopardise auditor independence. Therefore, the findings do not support policies to regulate auditor fees or limit auditor tenure in Finland. The third essay aims to examine the effect of client intimidation on auditor independence in an audit-client conflict situation. Intimidation threat is one of five independence threats that are explicitly referenced in the IFAC’s independence framework. Client intimidation was manifested in the client threatening to replace the auditor if the auditor did not adopt the client’s position. In addition, this essay examines the role of auditor’s perceived pressure and multi-dimensions of professional commitment as moderator variables. The findings suggest that auditors who experience client intimidation in an audit conflict situation are more likely to have their independence impaired than those who are in a similar situation but without client intimidation. Moreover, auditors who experience client intimidation perceive higher pressure than those who do not experience intimidation. Finally, auditors’ affective and continuance professional commitment dimensions moderate the relationship between auditors’ perceived pressures and auditor independence. The aim of the fourth essay is twofold. First, it aims to develop a scale for measuring auditors’ reputation awareness. Second, it aims to examine the correlation between the levels of auditor reputation awareness and auditor independence. A seven-item scale was developed as the reputation awareness scale. The findings indicate that the scale consists of one dimension. It also has a level of satisfactory reliability and a high level of validity. The findings show that there is a positive correlation between the level of auditors’ reputation awareness and auditor independence.

Professionalization of controllers in Finland

Professions are a special category of occupations that possesses exclusive rights over its domain of expertise. Professions apply expert knowledge in their work by using professional discretion and judgment to solve their clients’ problems. With control over their expert knowledge base, professions are able to control the supply of practitioners in their field and regulate the practice in their market. Professionalization is the process during which occupations attempt to gain the status of a profession. The benefits of becoming a profession are extensive – professional autonomy, social and financial rewards, prestige, status, and an exclusive community are only a few of the privileges that established professions possess. Many aspiring occupations have tried and failed to gain the status of a profession and one of these groups is the occupation of controllers in Finland. The objective of this study to uncover, why controllers have not professionalized, which properties of the occupation correspond with the elements generally regarded to pertain to professions, and which aspects of the occupational group may hinder the professionalization project. The professionalization project of controllers is analyzed using a multi-actor model of professionalization, in which practitioners, clients, the state, training institutions, and employing organizations are considered to affect the project. The properties of the occupation of controllers are compared to features generally associated with professions. The research methodology for this thesis is qualitative, and the study is conducted as an exploratory research. The data is primarily gathered using semi-structured interviews, which were conducted between March and May 2013 lasting from 40 minutes to an hour. In total, four controllers were interviewed, who worked for different companies operating in different industries, and whose experience of working as a controller varied between a few years to nearly 15 years. The data in this study indicates that although controllers possess qualities that distinguish professions from other occupational groups, the professionalization of controllers may not be plausible. Controllers enjoy considerable autonomy in organizations, and they possess a strong orientation towards serving their clients. The more profound problem with the occupation is its non-exclusive, indistinct knowledge base that does not rely solely on a single knowledge base. Controllers’ expertise is relatively organization-specific and built on several different fields of knowledge and not just management accounting, which could be considered as their primary knowledge base. In addition, controllers have not organized themselves, which is a quintessential, but by no means a sufficient prerequisite for professionalization.

Det hjemløse menneske : en studie av sykdom og lidelse

The overall aim of this study was to achieve a deeper understanding of the relationship between human suffering, disease and illness. The study is rooted in the health-care scientific research tradition as developed by Eriksson and her co-researchers at Åbo Akademi. The over-riding methodological initiative was Gadamer's hermeneutic philosophy. The main research question is: What is suffering of illness and disease? Sub-questions: Which characteristics occur when people experience being acutely ill (Article I)? What do the concepts acute, critical and chronic mean semantically (Article II)? In which way does the relation between the human being's experience of disease, illness and suffering, be manifested and understood? How does one characterize the relationship between the experience of contracting disease, illness and suffering (Article III)? How can the hermeneutical conversation contribute to the understanding of suffering caused by disease and illness (Article IV)? The results of sub-study 1 showed that patients with acute myocardial infarction saw themselves as coping, competent, and autonomous individuals. They were used to exercising control, and it was difficult for them to relinquish control. The semantic analysis of acute in sub-study 2 revealed that the concept acute has had an unclear content in the Norwegian language over the past 65 years. Acute, as a concept, says something about the way a situation arises, but not much about what it is that arises. In sub-study, 3 the relation between disease, illness and suffering is discussed. The expression of illness and suffering as verbs can convey more clearly what it is that occurs with persons who experience disease, illness and suffering. The discussion in sub-study 4 focuses on trustworthiness in hermeneutical studies.

In search of information systems value : a case study of the EHR benefits realisation efforts of three Swedish hospitals.

The Swedish public health care organisation could very well be undergoing its most significant change since its specialisation during the late 19th and early 20th century. At the heart of this change is a move from using manual patient journals to electronic health records (EHR). EHR are complex integrated organisational wide information systems (IS) that promise great benefits and value as well as presenting great challenges to the organisation. The Swedish public health care is not the first organisation to implement integrated IS, and by no means alone in their quest for realising the potential benefits and value that it has to offer. As organisations invest in IS they embark on a journey of value-creation and capture. A journey where a costbased approach towards their IS-investments is replaced with a value-centric focus, and where the main challenges lie in the practical day-to-day task of finding ways to intertwine technology, people and business processes. This has however proven to be a problematic task. The problematic situation arises from a shift of perspective regarding how to manage IS in order to gain value. This is a shift from technology delivery to benefits delivery; from an ISimplementation plan to a change management plan. The shift gives rise to challenges related to the inability of IS and the elusiveness of value. As a response to these challenges the field of IS-benefits management has emerged offering a framework and a process in order to better understand and formalise benefits realisation activities. In this thesis the benefits realisation efforts of three Swedish hospitals within the same county council are studied. The thesis focuses on the participants of benefits analysis projects; their perceptions, judgments, negotiations and descriptions of potential benefits. The purpose is to address the process where organisations seek to identify which potential IS-benefits to pursue and realise, this in order to better understand what affects the process, so that realisation actions of potential IS-benefits could be supported. A qualitative case study research design is adopted and provides a framework for sample selection, data collection, and data analysis. It also provides a framework for discussions of validity, reliability and generalizability. Findings displayed a benefits fluctuation, which showed that participants’ perception of what constituted potential benefits and value changed throughout the formal benefits management process. Issues like structure, knowledge, expectation and experience affected perception differently, and this in the end changed the amount and composition of potential benefits and value. Five dimensions of benefits judgment were identified and used by participants when finding accommodations of potential benefits and value to pursue. Identified dimensions affected participants’ perceptions, which in turn affected the amount and composition of potential benefits. During the formal benefits management process participants shifted between judgment dimensions. These movements emerged through debates and interactions between participants. Judgments based on what was perceived as expected due to one’s role and perceived best for the organisation as a whole were the two dominant benefits judgment dimensions. A benefits negotiation was identified. Negotiations were divided into two main categories, rational and irrational, depending on participants’ drive when initiating and participating in negotiations. In each category three different types of negotiations were identified having different characteristics and generating different outcomes. There was also a benefits negotiation process identified that displayed management challenges corresponding to its five phases. A discrepancy was also found between how IS-benefits are spoken of and how actions of IS benefits realisation are understood. This was a discrepancy between an evaluation and a realisation focus towards IS value creation. An evaluation focus described IS-benefits as well-defined and measurable effects and a realisation focus spoke of establishing and managing an on-going place of value creation. The notion of valuescape was introduced in order to describe and support the understanding of IS value creation. Valuescape corresponded to a realisation focus and outlined a value configuration consisting of activities, logic, structure, drivers and role of IS.

Modulation of the perception of temporal order by attentional and pre-attentional factors

When two stimuli are presented simultaneously to an observer, the perceived temporal order does not always correspond to the actual one. In three experiments we examined how the location and spatial predictability of visual stimuli modulate the perception of temporal order. Thirty-two participants had to report the temporal order of appearance of two visual stimuli. In Experiment 1, both stimuli were presented at the same eccentricity and no perceptual asynchrony between them was found. In Experiment 2, one stimulus was presented close to the fixation point and the other, peripheral, stimulus was presented in separate blocks in two eccentricities (4.8º and 9.6º). We found that the peripheral stimulus was perceived to be delayed in relation to the central one, with no significant difference between the delays obtained in the two eccentricities. In Experiment 3, using three eccentricities (2.5º, 7.3º and 12.1º) for the presentation of the peripheral stimulus, we compared a condition in which its location was highly predictable with two other conditions in which its location was progressively less predictable. Here, the perception of the peripheral stimulus was also delayed in relation to the central one, with this delay depending on both the eccentricity and predictability of the stimulus. We argue that attentional deployment, manipulated by the spatial predictability of the stimulus, seems to play an important role in the temporal order perception of visual stimuli. Yet, under whichever condition of spatial predictability, basic sensory and attentional processes are unavoidably entangled and both factors must concur to the perception of temporal order.

A simple method to assess freezing of gait in Parkinson's disease patients

Freezing of gait (FOG) can be assessed by clinical and instrumental methods. Clinical examination has the advantage of being available to most clinicians; however, it requires experience and may not reveal FOG even for cases confirmed by the medical history. Instrumental methods have an advantage in that they may be used for ambulatory monitoring. The aim of the present study was to describe and evaluate a new instrumental method based on a force sensitive resistor and Pearson's correlation coefficient (Pcc) for the assessment of FOG. Nine patients with Parkinson's disease in the "on" state walked through a corridor, passed through a doorway and made a U-turn. We analyzed 24 FOG episodes by computing the Pcc between one "regular/normal" step and the rest of the steps. The Pcc reached ±1 for "normal" locomotion, while correlation diminished due to the lack of periodicity during FOG episodes. Gait was assessed in parallel with video. FOG episodes determined from the video were all detected with the proposed method. The computed duration of the FOG episodes was compared with those estimated from the video. The method was sensitive to various types of freezing; although no differences due to different types of freezing were detected. The study showed that Pcc analysis permitted the computerized detection of FOG in a simple manner analogous to human visual judgment, and its automation may be useful in clinical practice to provide a record of the history of FOG.

Semi-automatic measurement of visual verticality perception in humans reveals a new category of visual field dependency

Previous assessment of verticality by means of rod and rod and frame tests indicated that human subjects can be more (field dependent) or less (field independent) influenced by a frame placed around a tilted rod. In the present study we propose a new approach to these tests. The judgment of visual verticality (rod test) was evaluated in 50 young subjects (28 males, ranging in age from 20 to 27 years) by randomly projecting a luminous rod tilted between -18 and +18° (negative values indicating left tilts) onto a tangent screen. In the rod and frame test the rod was displayed within a luminous fixed frame tilted at +18 or -18°. Subjects were instructed to verbally indicate the rod’s inclination direction (forced choice). Visual dependency was estimated by means of a Visual Index calculated from rod and rod and frame test values. Based on this index, volunteers were classified as field dependent, intermediate and field independent. A fourth category was created within the field-independent subjects for whom the amount of correct guesses in the rod and frame test exceeded that of the rod test, thus indicating improved performance when a surrounding frame was present. In conclusion, the combined use of subjective visual vertical and the rod and frame test provides a specific and reliable form of evaluation of verticality in healthy subjects and might be of use to probe changes in brain function after central or peripheral lesions.

O paradoxo de Chalmers

O Argumento dos Zumbis proposto por Chalmers, ao contrário de defender o dualismo, bane as qualia para um "mundo" onde elas não podem influenciar o julgamento que fazemos sobre nós mesmos. Por este motivo, pelo próprio argumento, podemos ser um zumbi e não saber. A isso Chalmers chamou de The Paradox of Phenomenal Judgment. O problema é que ele aceita tal paradoxo como parte de sua própria teoria. No entanto, este movimento filosófico não é aceitável e este paradoxo mina a teoria de Chalmers por dentro mostrando que o argumento dos zumbis é, na verdade, um argumento contra o dualismo. Chalmers tenta resolver este problema com uma série de argumentos que tem como base o fato de que a consciência é um bruto explanandum indubitável. No entanto, tal tentativa fracassa por uma série de razões que mostram que mesmo se ele estivesse correto, ainda poderíamos ser um zumbi e não saber.

From transcendental to practical intersubjectivity: a social psychological approach to Kant's musical aesthetics

It is well known that Kant’s aesthetics is framed intersubjectively because he upholds the claim of taste to universality. However, the transcendental foundation of this shared universality is a supersensible ground which is taken for granted but which cannot be brought directly into communicative experience. Kant’s reliance on the synthetic a priori structure of aesthetic judgment also removes it from the sphere of observable personal interaction. This argumentative strategy exposes it to skeptical challenge and generates inaccessible references to inner representations (be they intuitions, categories of the understanding or rational ideas). It is not sufficient, as Kant did, to propose a description of aesthetic experience that is subjectively plausible and thereby claim its intersubjective validity. It is indispensable to embody intersubjectivity in behavior and language. In practical intersubjectivity, aesthetic attitudes are dealt with in a concrete and accessible manner without relying on mentalistic assumptions as a foundation. Conceptual terms such as 'agreeable’, 'beauty’, 'sublime’, 'ugly’, 'universality’ acquire new meaning in a conversational context and aesthetic claims are tested in a dialogical game semantics model.

Pienyrityksen arvonmääritys yrityskauppatilanteessa

Tämän Pro-gradu tutkielman tavoitteena on tutkia, miten pienyrityksen arvo määrittyy yrityskauppatilanteessa. Tämän lisäksi tutkimus pyrkii selvittämään millaisia erityispiirteitä pienyrityksen arvonmääritykseen liittyy ja miten eri arvonmääritysmenetelmät soveltuvat pienyrityksen arvonmääritykseen. Empiirinen tutkimus koostuu kolmesta yrityskauppaan ja arvonmääritykseen keskittyneen asiantuntijan haastattelusta. Haastattelujen avulla on tarkoitus lisätä ymmärrystä pienyritysten arvonmäärityksestä, sen erityispiirteistä, soveltuvista arvonmääritysmenetelmistä sekä siitä, miten lopullinen arvo muodostuu. Tutkimuksen tulokset osoittavat, että pienyrityksen arvon määrittäminen on vaativa prosessi, jossa on otettava huomioon monia erityisiä piirteitä. Yhtä oikeaa arvonmääritysmenetelmää ei ole vaan useita eri menetelmiä käytetään rinnakkain luotettavan arvon muodostamiseksi. Tärkeimpänä huomioitavana piirteenä esille nousi yrityksen tulevaisuuden ennustamisen hankaluus, minkä takia tulevaisuudelle ei anneta paljoa painoarvoa pienyrityksen arvonmäärityksessä. Tämä vaikuttaa olennaisesti käytettäviin arvonmääritysmenetelmiin ja niiden luotettavuuteen. Rahoitusteoreettisesti oikeaoppisin arvonmääritysmenetelmä, vapaan kassavirran malli, ei tulosten perusteella ole soveltuvin malli kaikkien pienyritysten kohdalla. Syynä tähän on, että suuri osa yrityksen arvosta muodostuu tulevaisuuden kassavirroista, joita pienyrityksen kohdalla on haasteellista ennustaa. Kaikki asiantuntijat käyttivät jokaisen pienyrityksen arvonmäärityksen yhteydessä markkinapohjaisia kertoimia, mutta tämänkin mallin käytön yhteydessä on omat haasteensa ja vaatii arvonmäärittäjältä syvällistä osaamista yrityksen toimialasta. Arvonmäärityksen lisäksi pienyrityksen toiminnan luonne lisää omat erityispiirteet, jotka huomioidaan arvoa laskevina riskitekijöinä. Pienyrityksen toiminta kiteytyy usein yrittäjän osaamiseen, joka koetaan suurena riskinä yrityskaupassa ja täten lopullista arvoa laskevana tekijänä. Voidaankin todeta, että pienyrityksen kohdalla arvonmääritys luo pohjan sekä raja-arvot ostettavasta yrityksestä maksettavalle hinnalle, mutta lopullinen kauppahinta muodostuu neuvottelujen lopputuloksena.

Hurry up and slow down : education to close the ingenuity gap /

To explore the idea of education to close the ingenuity gap I use Thomas Homer-Dixon's work to define ingenuity. The notion that the supply of ingenuity to solve our technical and social problems is not keeping pace with the ingenuity required to solve those problems is called the ingenuity gap. Man-made technological developments are increasing the density, intensity, and pace of globalisation. People must reorganise decision-making organisations and problem-solving methods to pragmatically combat the growing ingenuity gap. John Dewey's work illustrates the fundamental attitudes for the thinking and judgment associated with educating for ingenuity. Howard Gardner's idea that truth, beauty, and morality ought to form the core values and tenets of the philosophy of educating for ingenuity is integral to this thesis. The act of teaching facilitates the invitation to the communication necessary to foster ingenuity. John Novak-discusses the five relationships of educational leadership that enhance an environment of ingenuity. The International Baccalaureate (IB) is an existing model of global education, one that defines some of the school experiences and academic development of core values of educating for ingenuity. Expanding upon the structure of the IB and other research within this thesis, I speculate upon what my school, where educating for ingenuity so as to close the ingenuity gap is the goal, would be like.

What happens in the first 200 ms of word reading : ERP studies on visual word recognition with top-down and bottom-up approaches /

In this thesis, three main questions were addressed using event-related potentials (ERPs): (1) the timing of lexical semantic access, (2) the influence of "top-down" processes on visual word processing, and (3) the influence of "bottom-up" factors on visual word processing. The timing of lexical semantic access was investigated in two studies using different designs. In Study 1,14 participants completed two tasks: a standard lexical decision (LD) task which required a word/nonword decision to each target stimulus, and a semantically primed version (LS) of it using the same category of words (e.g., animal) within each block following which participants made a category judgment. In Study 2, another 12 participants performed a standard semantic priming task, where target stimulus words (e.g., nurse) could be either semantically related or unrelated to their primes (e.g., doctor, tree) but the order of presentation was randomized. We found evidence in both ERP studies that lexical semantic access might occur early within the first 200 ms (at about 170 ms for Study 1 and at about 160 ms for Study 2). Our results were consistent with more recent ERP and eye-tracking studies and are in contrast with the traditional research focus on the N400 component. "Top-down" processes, such as a person's expectation and strategic decisions, were possible in Study 1 because of the blocked design, but they were not for Study 2 with a randomized design. Comparing results from two studies, we found that visual word processing could be affected by a person's expectation and the effect occurred early at a sensory/perceptual stage: a semantic task effect in the PI component at about 100 ms in the ERP was found in Study 1 , but not in Study 2. Furthermore, we found that such "top-down" influence on visual word processing might be mediated through separate mechanisms depending on whether the stimulus was a word or a nonword. "Bottom-up" factors involve inherent characteristics of particular words, such as bigram frequency (the total frequency of two-letter combinations of a word), word frequency (the frequency of the written form of a word), and neighborhood density (the number of words that can be generated by changing one letter of an original word or nonword). A bigram frequency effect was found when comparing the results from Studies 1 and 2, but it was examined more closely in Study 3. Fourteen participants performed a similar standard lexical decision task but the words and nonwords were selected systematically to provide a greater range in the aforementioned factors. As a result, a total of 18 word conditions were created with 18 nonword conditions matched on neighborhood density and neighborhood frequency. Using multiple regression analyses, we foimd that the PI amplitude was significantly related to bigram frequency for both words and nonwords, consistent with results from Studies 1 and 2. In addition, word frequency and neighborhood frequency were also able to influence the PI amplitude separately for words and for nonwords and there appeared to be a spatial dissociation between the two effects: for words, the word frequency effect in PI was found at the left electrode site; for nonwords, the neighborhood frequency effect in PI was fovind at the right elecfrode site. The implications of otir findings are discussed.

Moral reasoning and ethics in educational leadership /

School leaders face difficult decisions regarding discipline matters. Often, such decisions play an important role in determining the moral tone of the school and the health of the school community. Many stakeholders are affected by the outcome of such decisions. Codes of conduct, board and school policies, and discipline meetings are often shrouded under secrecy, making the discipline process mysterious. .; In this study I examined the process of moral reasoning. I sought to determine the extent to which school leaders were aware that they were involved in a process of moral reasoning, and ftirthermore, what kind of moral reasoning they practiced. As well, I investigated the ethical grounds and foundations underlying moral reasoning. Thus, in this study I probed the awareness of the process of moral reasoning and sought to find the ethical grounding of decision making. This qualitative study featured short field research. The process involved individual interviews with three different participants: school leaders of a public. Catholic, and an independent school. It found that each school leader practiced moral reasoning to varying degrees through the discipline process. It also explored the possible democratization of moral reasoning by linking to concepts such as fairness, due process, public accountability, and greater participation in the administering of discipline. This study has implications for practice, theory, and future research. The examination of school leaders as the primary focus for discipline matters opens the door to future research that could explore differences between the school systems and possibly other parties affected by moral reasoning in discipline cases.