911 resultados para Triple Bottom Line Approach
Resumo:
Aims: To measure accurately the direct costs of managing urinary and faecal incontinence in the sub-acute care setting. Materials and Methods: Prospective observational study was undertaken in two sub-acute care units in a metropolitan hospital. A consecutive series of 29 consecutive patients with urinary and/or faecal incontinence, who were in-patients in a geriatric rehabilitation or subacute neurologic unit underwent routine timed voiding protocol, as per usual care. Face-to-face bedside recordings of all incontinence care, with detailed cost analysis, were undertaken. Results: A total of 3,621 occasions of continence care were costed. The median time per 24 hr spent caring for incontinence per patient was 109 min (interquartile range 88-140). Isolated urinary incontinence episodes occurred in 28 patients (96.5%), mixed urinary/faecal incontinence episodes observed in 79.3%, and episodes of pure faecal incontinence were seen in 62%. The median costs of incontinence care in the sub-acute setting was $49AU per 24 hr, the major share ($41) spent on staff wages. The incontinence tasks of toileting assistance, pad changes, bed changes and catheter care were spread evenly across the three 8 hr shifts of duty. Conclusions: As our population demographics include an increasingly greater portion of the elderly, for whom long term institutional care is becoming relatively more scarce, provision of care in the sub-acute unit that may allow rehabilitation and return to home warrants scrutiny. This is the first study that delineates the costs of managing urinary and faecal incontinence in the sub-acute care setting. Such costs are substantial and place a heavy burden upon night-time carets. (C) 2004 Wiley-Liss, Inc.
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Since the Second World War, Australian governments have adopted various approaches to governing nonmetropolitan Australia. The authors profile three distinct approaches to governance characterised as (1) state-centred regionalism; (2) new localism; and (3) new forms of multifaceted regionalism. Although recent policy initiatives have been justified by the argument that the region is the most suitable scale for planning and development in nonmetropolitan Australia, in practice the institutional landscape is a hybrid of overlapping local, regional, and national scales of action. The authors compare this new, multifaceted, regionalism with the so-called 'new regionalism currently being promoted in Western Europe and North America. It is argued that new regionalism differs in quite important ways from the regionalism currently being fostered in Australia. In Australia, the centrality of sustainability principles, and the attempt to foster interdependence amongst stakeholders from the state, market, and civil society, have produced a layer of networked governance that is different from that overseas. It is argued that there is a triple bottom-line 'promise' in the Australian approach which differs from the Western Europe/North American model, and which has the potential to deliver enhanced economic, social, and environmental outcomes.
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This dissertation comprised of three essays provides justification for the need to pursue research on multinationality and performance with a more fine-grained approach. Essay one is a conceptual response to an article written by Jean-Francois Hennart in 2011 which questions the need and approach toward future research in this domain. I argue that internalization theory does not render multinationality and performance research meaningless and identify key areas where methodological enhancements can be made to strengthen our research findings with regard to Hennart's call for more content validity. Essay two responds to the need for more-fine grained research on the consequences of multinationality by introducing non-traditional measures of performance such as social and environmental performance and adopting a more theoretically relevant construct of regionalization to capture international diversification levels of the firm. Using data from the world's largest 600 firms (based on sales) derived from Bloomberg and the Directory of Corporate Affiliates; I employ general estimating equation analysis to account for the auto-correlated nature of the panel data alongside multivariate regression techniques. Results indicate that regionalization has a positive relationship with economic performance while it has a negative relationship with environmental and social performance outcomes, often referred to as the "Triple Bottom-Line" performance. Essay three builds upon the work in the previous essays by linking the aforementioned performance variables and sample to corporate reputation which has been shown to be a beneficial strategic asset. Using Structural Equation Modeling I explore economic, environmental and social signals as mediators on relationship between regionalization and firm reputation. Results indicate that these variables partially mediate a positive relationship between regionalization and firm reputation. While regionalization positively affects the reputation building signal of economic performance, it aids in reputation building by reducing environmental and social disclosure effects which interestingly impact reputation negatively. In conclusion, the dissertation submits opportunities for future research and contributes to research by demonstrating that regionalization affects performance, but the effect varies in accordance with the performance criterion and context. In some cases, regional diversification may produce competing or conflicting outcomes among the potential strategic objectives of the firm.
Resumo:
For SMEs to operate in the complex and globalised economic landscape of today engaging with innovation can sustain competitive advantage. Within Design Management, design is being increasingly posited as a strategic resource to facilitate the absorption of new design resources and leverage design knowledge in ways that support SMEs through such economic pressures. Evidencing the relationship between design and economic performance is complex, leading to extensive current research and industry efforts to show how design adds economic value. Despite the value of such efforts, it is important to recognise that innovation means different things to different organizations, especially for start-ups and SMEs. Within the rising tide of design-led innovation, there is a gap being explored in how design can effectively capture and evaluate its contribution within the complex and diverse situations of business development it engages. In seeking to address this gap, this paper presents findings from research undertaken within Design in Action (DiA), an AHRC-funded knowledge exchange hub. Presenting DiA as a single case study, the paper offers methodical reflection on five case example start-up businesses funded by DiA in order to explore the value that design-led innovation approaches offered in their formation.
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Defining goals and objectives is a critical component of adaptive management of natural resources because they provide the basis on which management strategies can be designed and evaluated. The aims of this study are: (i) to apply and test a collaborative method to elicit goals and objectives for inshore fisheries and biodiversity in the coastal zone of a regional city in Australia; (ii) to understand the relative importance of management objectives for different community members and stakeholders; and (iii) to understand how diverse perceptions about the importance of management objectives can be used to support multiple-use management in Australia’s iconic Great Barrier Reef. Management goals and objectives were elicited and weighted using the following steps: (i) literature review of management objectives, (ii) development of a hierarchy tree of objectives, and (iii) ranking of management objectives using survey methods. The overarching goals identified by the community group were to: (1) protect and restore inshore environmental assets; (2) improve governance systems; and (3) improve regional (socio-economic) well-being. Interestingly, these goals differ slightly from the usual triple-bottom line objectives (environmental, social and economic) often found in the literature. The objectives were ranked using the Analytical Hierarchical Process, where a total of 141 respondents from industry, government agencies, and community from across Queensland State undertook the survey. The environment goal received the highest scores, followed by governance and lastly well-being. The approach to elicit and rank goals and objectives developed in this study can be used to effectively support coastal resource management by providing opportunities for local communities to participate in the setting of regional objectives.
Resumo:
Defining goals and objectives is a critical component of adaptive management of natural resources because they provide the basis on which management strategies can be designed and evaluated. The aims of this study are: (i) to apply and test a collaborative method to elicit goals and objectives for inshore fisheries and biodiversity in the coastal zone of a regional city in Australia; (ii) to understand the relative importance of management objectives for different community members and stakeholders; and (iii) to understand how diverse perceptions about the importance of management objectives can be used to support multiple-use management in Australia’s iconic Great Barrier Reef. Management goals and objectives were elicited and weighted using the following steps: (i) literature review of management objectives, (ii) development of a hierarchy tree of objectives, and (iii) ranking of management objectives using survey methods. The overarching goals identified by the community group were to: (1) protect and restore inshore environmental assets; (2) improve governance systems; and (3) improve regional (socio-economic) well-being. Interestingly, these goals differ slightly from the usual triple-bottom line objectives (environmental, social and economic) often found in the literature. The objectives were ranked using the Analytical Hierarchical Process, where a total of 141 respondents from industry, government agencies, and community from across Queensland State undertook the survey. The environment goal received the highest scores, followed by governance and lastly well-being. The approach to elicit and rank goals and objectives developed in this study can be used to effectively support coastal resource management by providing opportunities for local communities to participate in the setting of regional objectives.
Resumo:
Black women cultural entrepreneurs are a group of entrepreneurs that merit further inquiry. Using qualitative interview and participant observation data, this dissertation investigates the ways in which black women cultural entrepreneurs define success. My findings reveal that black women cultural entrepreneurs are a particular interpretive community with values, perspectives and experiences, which are not wholly idiosyncratic, but shaped by collective experiences and larger social forces. Black women are not a monolith, but they are neither disconnected individuals completely devoid of group identity. The meaning they give to their businesses, professional experiences and understandings of success are influenced by their shared social position and identity as black women. For black women cultural entrepreneurs, the New Bottom Line goes beyond financial gain. This group, while not uniform in their understandings of success, largely understand the most meaningful accomplishments they can realize as social impact in the form of cultural intervention, black community uplift and professional/creative agency. These particular considerations represent a new paramount concern, and alternative understanding of what is typically understood as the bottom line. The structural, social and personal challenges that black women cultural entrepreneurs encounter have shaped their particular perspectives on success. I also explore the ways research participants articulated an oppositional consciousness to create an alternative means of defining and achieving success. I argue that this consciousness empowers them with resources, connections and meaning not readily conferred in traditional entrepreneurial settings. In this sense, the personal, social and structural challenges have been foundational to the formation of an alternative economy, which I refer to as The Connected Economy. Leading and participating in The Connected Economy, black women cultural entrepreneurs represent a black feminist and womanist critique of dominant understandings of success.
Resumo:
This dissertation comprised of three essays provides justification for the need to pursue research on multinationality and performance with a more fine-grained approach. Essay one is a conceptual response to an article written by Jean-Francois Hennart in 2011 which questions the need and approach toward future research in this domain. I argue that internalization theory does not render multinationality and performance research meaningless and identify key areas where methodological enhancements can be made to strengthen our research findings with regard to Hennart’s call for more content validity. Essay two responds to the need for more-fine grained research on the consequences of multinationality by introducing non-traditional measures of performance such as social and environmental performance and adopting a more theoretically relevant construct of regionalization to capture international diversification levels of the firm. Using data from the world’s largest 600 firms (based on sales) derived from Bloomberg and the Directory of Corporate Affiliates; I employ general estimating equation analysis to account for the auto-correlated nature of the panel data alongside multivariate regression techniques. Results indicate that regionalization has a positive relationship with economic performance while it has a negative relationship with environmental and social performance outcomes, often referred to as the “Triple Bottom-Line” performance. Essay three builds upon the work in the previous essays by linking the aforementioned performance variables and sample to corporate reputation which has been shown to be a beneficial strategic asset. Using Structural Equation Modeling I explore economic, environmental and social signals as mediators on relationship between regionalization and firm reputation. Results indicate that these variables partially mediate a positive relationship between regionalization and firm reputation. While regionalization positively affects the reputation building signal of economic performance, it aids in reputation building by reducing environmental and social disclosure effects which interestingly impact reputation negatively. In conclusion, the dissertation submits opportunities for future research and contributes to research by demonstrating that regionalization affects performance, but the effect varies in accordance with the performance criterion and context. In some cases, regional diversification may produce competing or conflicting outcomes among the potential strategic objectives of the firm.
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Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Doutora Ana Maria Alves Bandeira e de Doutora Deolinda Aparício Meira
Resumo:
Tämän tutkimuksen tavoitteena on selvittää, mistä Osuuspankin yhteiskuntavastuu koostuu ja miten tärkeänä asiakkaat pitävät Osuuspankin yhteiskuntavastuuta. Tutkimuksen tarkoituksena on tarkastella asiakkaiden mieltymyksiä Osuuspankin yhteiskuntavastuusta triple bottom line-mallin näkökulmasta. Tämä malli jakaa yhteiskuntavastuun taloudelliseen vastuuseen, sosiaaliseen vastuuseen sekä ympäristövastuuseen. Tutkimus toteutettiin kirjallisuuskatsauksen sekä kvalitatiivisen teemahaastattelututkimuksen avulla. Haastateltaviksi valittiin 24 Osuuspankin henkilöasiakasta, joista kaikki olivat iältään 25 - 50-vuotiaita. Haastateltavilta kysyttiin mielipiteitä Osuuspankin yhteiskuntavastuun eri osa-alueiden tärkeydestä, yhteiskuntavastuun vaikutuksesta asiakkaan ostopäätökseen sekä yhteiskuntavastuuseenliittyvästä viestinnästä. Tämän tutkimuksen tulokset osoittavat, että asiakkaat mieltävät osuustoiminnalliset yritykset helposti vastuullisiksi. Osuuspankki on ainut osuustoimintaperiaatteella toimiva suuri pankkiryhmä Suomessa, jolloin Osuuspankilla on tästä näkökulmasta katsottuna etulyöntiasema yhteiskuntavastuuseen muihin pankkiryhmiin verrattuna. Sosiaalisesta vastuusta sekä ympäristövastuusta Osuuspankin pitäisi asiakkaiden mielestä keskittyä enemmän sosiaaliseen vastuuseen, sillä pankkeja ei mielletä ei-ympäristöystävällisiksiyrityksiksi. Haastateltavat eivät ole tähän mennessä miettineet juurikaan vastuullisuutta yksittäistä pankkipalvelua tai pankkia valitessaan. Noin puolet asiakkaista olisi valmiit kuitenkin maksamaan siitä lisätyöstä, mitä yhteiskuntavastuunäkökohtien huomioiminen pankissa edellyttää. Tutkimustulosten mukaan Osuuspankki tulisi tuoda yhteiskuntavastuuta huomattavasti enemmän asiakkaiden näkyville, sillä tällä hetkellä asiakkaat eivät näe Osuuspankin vastuullisuutta.
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Tutkin kandidaatin tutkielmassani yhteiskuntavastuuviestintää suomalaisten pörssiyhtiöiden vuosikertomuksissa 2004. Tutkimus osoitti, että viestintä on hyvin eritasoista eri yrityksissä. Valveutuneet yhteiskuntavastuuviestijät käyttivät kolmen pilarin mallia kategorioidessaan toimintaansa. Selkeästi oli havaittavissa myös toimialakohtaisia eroja. Tässä tutkimuksessa jatkan samalla aihepiirillä selvittämällä sitä, kuinka Helsingin pörssissä listattujen yhtiöiden yhteiskuntavastuuviestintä on muuttunut kun verrataan vuoden 2004 ja 2008 vuosikertomuksia toisiinsa. Tutkimusmetodi on kvalitatiivinen. Diskurssianalyysin keinoin selvitän miten yritykset viestivät vastuullisuudestaan. Tutkimus osoittaa, että yhteiskuntavastuuviestintä ei ole edelleenkään jokaisen yhtiön intresseissä. Yrityksistä noin kaksi kolmesta viestii jotain yhteiskuntavastuun alueeseen liittyvää. Ward on hieman vähentynyt vuodesta 2004. Näistä yrityksistä vastaavasti noin kahdella kolmesta yhteiskuntavastuutoiminta on johdettua ja tavoitteellista tämä näkyy korkealaatuisena yhteiskuntavastuuviestintänä. Taantuma vuosikertomuksissa näkyi etenkin taloudellisen vastuun lisääntyneenä raportointina.
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A business model is a structure frame of an organization that can bring significant benefits and competitive advantage when structured properly. The aim of this paper was to observe and describe development of business models’ and identify factors and elements of a business model that are in a key role from the perspective of an organizational sustainability. One is striving to bring out in this thesis how should truly sustainable business model look like and what are main characteristics of it. Additionally, some recommendations that could be helpful in order to build sustainable and balanced business model in a company are presented in this work. The meaning was to make theoretical and in some extent practical acquaintance with such new business models as open business model and sustainable business model. Long-term sustainability achievement in a company was in a centric role and used as a main criteria when constructing sustainable business model structure. The main research question in this study aims to answer: What a firm should consider in order to develop profitable and sustainable business model? This study is qualitative in nature and it was conducted using content analyze as a main method of this research. The perspective of the target data in this study is an outlook of its producers of how sustainability is reached in an organization throw business model and which practices are important and has to be taken into account. The material was gathered mainly from secondary sources and the theoretical framework was outright built based on secondary data. The secondary data that have been mostly dissertations, academic writings, cases, academic journals and academic books have been analyzed from the point of view of sustainability perspective. As a result it became evident that a structure of a business model and its implementation along with a strategy is often what leads companies to success. However, for the most part, overall business environment decides and delimits how the most optimal business model should be constructed in order to be effective and sustainable. The evaluation of key factors and elements in business model leading organization to sustainability should be examined throw triple bottom line perspective, where key dimensions are environmental, social and economic. It was concluded that dimensions should be evaluated as equal in order to attain total long lasting sustainability, contradicting traditional perspective in business where profit production is seen as only main goal of a business.
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Tutkimuksen tavoitteena oli selvittää, kuinka suuret yhdysvaltalaiset ja eurooppalaiset öljy-yhtiöt raportoivat yhteiskuntavastuustaan vuonna 2013 sekä kuinka laadukasta ja laaja-alaista raportointi oli. Yhtiöiden raportointia tutkittiin GRI-viitekehyksen taloudellisen, sosiaalisen ja ympäristövastuun näkökulmasta. Yritysten raportointia arvioitiin myös maa-alue- sekä liikevaihtokohtaisesti tutkien, voidaanko eroja näiden suhteen löytää. Lisäksi raportoinnin laatua analysoitiin yritysten asettamien yhteiskuntavastuutavoitteiden määrän kautta. Tutkimuksessa selvitettiin myös GRI-viitekehyksen sekä muiden yleisimpien yhteiskuntavastuuviitekehyksien käyttöä tutkimusyrityksissä. Tutkimusaineisto koostui 30:stä listatusta yhdysvaltalais- ja eurooppalaisyrityksen vuoden 2013 yhteiskuntavastuuraporteista. Tutkimustapana käytettiin kvalitatiivista sisällönanalyysiä. GRI-viitekehys oli tutkimusyrityksissä käytetyin viitekehys. Tulosten mukaan eurooppalaisyritykset raportoivat pääsääntöisesti laadukkaasti vastuustaan ja raportointi oli Euroopassa selkeästi Yhdysvaltoja laadukkaampaa kaikilla vastuun osa-alueilla. Tutkimusyrityksen koko vaikutti raportoinnin laajuuteen sekä määrään vain Yhdysvalloissa. Suuremmat yhdysvaltalaisyritykset raportoivat pienempiä paremmin. Tulosten perusteella yrityksen koko ei vaikuttanut tavoitteiden määrään. Maantieteellinen sijainti vaikutti raportoinnin laatuun. Eurooppalaisyritykset raportoivat laajemmin, laadukkaammin sekä asettivat tavoitteita huomattavasti yhdysvaltalaisia yrityksiä useammin ja enemmän kaikilla vastuun osa-alueilla.
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This is a Master’s thesis research, which mainly aims at identifying the sustainability issues in sourcing process and to identify the core competencies in sourcing process through triple bottom line adaptation. The focus of this thesis is on apparel industry’s sourcing process. The purpose of this thesis is to examine global apparel industry’s reality in their sourcing process and how buyers-suppliers are cooperating with their sourcing process to incorporate sustainability. Other goal of this research paper is to provide recommendation for sustainable sourcing process for companies and how the stakeholders can be benefitted by sustainable sourcing. The literature review part of this paper has presented the research gaps from the earlier researches along with the key concepts, academic purposes and key definitions. Theoretical framework chapter has focused on global sourcing strategies and firm’s competencies and sustainable strategies. From the theoretical framework, author has presented essential theory which establishes the link between research questions and proposed hypotheses. Main results and findings have been presented in empirical findings and in data analysis chapter. This study is an exploratory research followed by deductive method and primary data has been used to evaluate the current situation of apparel industry; which will assist to build the recommendation model. Primary data has been collected through online questionnaires and secondary data has used to cover the literature and theoretical parts. Therefore, the potential outcome of this paper will display the importance of sustainable sourcing from academic point of view and also from the business perspective. As a final point, this paper has followed the research objectives and has generated some new directions for further studies.
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Las organizaciones en la actualidad deben encontrar diferentes maneras de sobrevivir en un tiempo de rápida transformación. Uno de los mecanismos usados por las empresas para adaptarse a los cambios organizacionales son los sistemas de control de gestión, que a su vez permiten a las organizaciones hacer un seguimiento a sus procesos, para que la adaptabilidad sea efectiva. Otra variable importante para la adaptación es el aprendizaje organizacional siendo el proceso mediante el cual las organizaciones se adaptan a los cambios del entorno, tanto interno como externo de la compañía. Dado lo anterior, este proyecto se basa en la extracción de documentación soporte valido, que permita explorar las interacciones entre estos dos campos, los sistemas de control de gestión y el aprendizaje organizacional, además, analizar el impacto de estas interacciones en la perdurabilidad organizacional.