Research librarians in a virtual environment : new skills, new services

This poster highlights both the new functions taken on by UOC research librarians and the new skills that this professional profile requires, based on the experience of the UOC Virtual Library. By setting up a series of bibliometric units, the Library has been able to integrate itself into the University through bibliometric studies and other research support services. A group of research librarians provides support to researchers from the start of the research process to the assessment of their scientific output. They also provide support for the University's strategic decision-making through the analysis of bibliometric data.

Behavioral aspects of investment fund's markets: are good managers lucky or skilled?

It is generally accepted that financial markets are efficient in the long run a lthough there may be some deviations in the short run. It is also accepted that a good portfolio manager is the one who beats the market persistently along time, this type of manager could not exist if markets were perfectly efficient According to this in a pure efficient market we should find that managers know that they can not beat the market so they would undertake only pure passive management strategies. Assuming a certain degree of inefficiency in the short run, a market may show some managers who tr y to beat the market by undertaking active strategies. From Fama’s efficient markets theory we can state that these active managers may beat the market occasionally although they will not be able to enhance significantly their performance in the long run. On the other hand, in an inefficient market it would be expected to find a higher level of activity related with the higher probability of beating the market. In this paper we follow two objectives: first, we set a basis to analyse the level of efficiency in an asset invest- ment funds market by measuring performance, strategies activity and it’s persistence for a certain group of funds during the period of study. Second, we analyse individual performance persistence in order to determine the existence of skilled managers. The CAPM model is taken as theoretical background and the use of the Sharpe’s ratio as a suitable performance measure in a limited information environment leads to a group performance measurement proposal. The empiri- cal study takes quarterly data from 1999-2007 period, for the whole population of the Spanish asset investment funds market, provided by the CNMV (Comisión Nacional del Mercado de Valores). This period of study has been chosen to ensure a wide enough range of efficient market observation so it would allow us to set a proper basis to compare with the following period. As a result we develop a model that allows us to measure efficiency in a given asset mutual funds market, based on the level of strategy’s activity undertaken by managers. We also observe persistence in individual performance for a certain group of funds

TOPSpro Data Dictionary, July 1, 2005–June 30, 2006

The passage of the Workforce Investment Act (WIA) of 1998 [Public Law 105-220] by the 105th Congress has ushered in a new era of collaboration, coordination, cooperation and accountability. The overall goal of the Act is “to increase the employability, retention, and earnings of participants, and increase occupational skill attainment by participants, and, as a result improve the quality of the workforce, reduce welfare dependency, and enhance the productivity and competitiveness of the Nation.” The key principles inculcated in the Act are: • Streamlining services; • Empowering individuals; • Universal access; • Increased accountability; • New roles for local boards; • State and local flexibility; • Improved youth programs. The purpose of Title II, The Adult Education and Family Literacy Act (AEFLA), of the Workforce Investment Act of 1998 is to create a partnership among the federal government, states, and localities to provide, on a voluntary basis, adult education and literacy services in order to: • Assist adults become literate and obtain the knowledge and skills necessary for employment and self-sufficiency; • Assist adults who are parents obtain the educational skills necessary to become full partners in the educational development of their children; • Assist adults in the completion of a secondary school education. Adult education is an important part of the workforce investment system. Title II restructures and improves programs previously authorized by the Adult Education Act. AEFLA focuses on strengthening program quality by requiring States to give priority in awarding funds to local programs that are based on a solid foundation of research, address the diverse needs of adult learners, and utilize other effective practices and strategies. To promote continuous program involvement and to ensure optimal return on the Federal investment, AEFLA also establishes a State performance accountability system. Under this system, the Secretary and each State must reach agreement on annual levels of performance for a number of “core indicators” specified in the law: • Demonstrated improvements in literacy skill levels in reading, writing, and speaking the English language, numeracy, problem solving, English language acquisition, and other literacy skills. • Placement in, retention in, or completion of postsecondary education, training, unsubsidized employment or career advancement. • Receipt of a secondary school diploma or its recognized equivalent. Iowa’s community college based adult basic education program has implemented a series of proactive strategies in order to effectively and systematically meet the challenges posed by WIA. The Iowa TOPSpro Data Dictionary is a direct result of Iowa’s pro-active efforts in this educational arena.

Avaliação de Desempenho no Sector Bancário em Cabo Verde

Presentemente, o controlo de gestão está vocacionado para agir antes de os factos indesejáveis ocorrerem, assegurando que os objectivos estabelecidos pela gestão são atingidos dentro do timing fixado. Além disso, o controlo de gestão deve ser o motor que permita alcançar as melhores performances nas áreas críticas da empresa, não só no domínio económico e financeiro, mas também nas áreas do crescimento, segurança e produtividade. Um dos mais importantes objectos das administrações actuais, é determinar se o desempenho da organização está de acordo com o que foi estabelecido previamente, ou seja, seus objectivos e metas. O meio através do qual se verificaria este desempenho seria a utilização de métodos e sistemas de avaliação de desempenho eficazes. Neste contexto, o presente estudo consiste em fazer um estudo exploratório descritivo identificando e averiguando de que forma as instituições bancárias de Cabo Verde efectuam a gestão de alguns aspectos, especialmente a avaliação de desempenho e o controlo estratégico, e que indicadores utilizam. Não obstante os objectivos específicos do trabalho serem outros, também damos especial atenção às características do mercado cabo-verdiano e à importância do sector bancário para a economia. Finalmente, apresentamos o Balanced Scorecard como uma ferramenta capaz de suprir as dificuldades da avaliação de desempenho e o conjunto de indicadores que vemos como o mais adequado. Neste ponto, concentramos nas quatro perspectivas básicas e no mapa estratégico, referindo o papel do Balanced Scorecard no alinhamento estratégico e na avaliação do desempenho organizacional. Para concluir, reforçamos o estudo, entrevistando um especialista (Director Financeiro) de um dos bancos da praça, cujo nome prometemos não publicar. Dessa forma, esperamos contribuir para uma melhor percepção da realidade em estudo, tanto do ponto de vista teórico, quanto da verificação das práticas no sector. Presently, the management control is oriented to act before the undesirable facts happen, assuring that the management established objectives are being achieved in the fixed timing. Besides, the management control must be an engine that permits to achieve the best performances at critical company areas, not only in the economic and financial areas, but at the growth, security and productivity areas too. One of the most important administration objects nowadays is to know if the organization performance is according to the fixed targets. The performance measurement could be done through effective methods and performance measurement systems. That’s why this assignment consists in doing an exploratory and descriptive study, identifying and investigating how the bank institutions of Cape Verde manage some things, particularly the performance measurement and the strategic control, and to know which indicators they use. Although the specific objectives of this assignment are others, we also give special attention to the Capeverdean market characteristics, and to the relevance of the banking industry to the economy of the country. Finally, we present the Balanced Scorecard as a competent tool to supply the measurement performance difficulties and a number of indicators that we find appropriate. In this point, we focus in the four basic perspectives and the strategic map, referring to the role of the Balanced Scorecard in the strategic alignment and organization performance measurement. We conclude this study with an interview to an expert (A Financial Manager) of a bank working in Cape Verde, whose name we promise to preserve. In this way, we hope to contribute to a better perception of this reality, in the theoretical point-of-view as much as in the practical check of this industry’s labour.

A avaliação de desempenho como factor de motivação

Este estudo, realizado sobre a temática “A Avaliação de Desempenho como Factor de Motivação”, através da revisão bibliográfica e de um estudo de caso na Sociedade Cabo-verdiana de Tabacos, SA, teve como objectivo mostrar os impactos da avaliação de desempenho na motivação dos colaboradores. O trabalho encontra-se estruturado em quatro capítulos, sendo que no primeiro e segundo fez-se uma revisão bibliográfica, para uma melhor fundamentação teórica do trabalho. O terceiro capítulo, refere-se ao estudo de caso feito na referida empresa, onde foi aplicado um questionário para apurar, acerca da percepção que os colaboradores têm do sistema de avaliação de desempenho que são submetidos e da adequabilidade do mesmo à estrutura da organização, e ainda a aplicação da teoria de Victor Vroom para medir a motivação dos colaboradores. E por último, no quarto capítulo, referimos às conclusões e subsequentes recomendações. Da análise dos dados recolhidos na empresa, verificamos que o nível motivacional com que a maioria dos colaboradores da SCT, SA desenvolvem as suas tarefas está abaixo da média, o que conduziu-nos a conclusão de que eles estão desmotivados, pelo que a empresa deverá criar medidas que possam estimular os colaboradores de forma a reverter essa situação. This study about the topic "Performance Evaluation as Motivation Factor", through literature review and a case study in Sociedade Cabo-verdiana de Tabacos, SA, aimed to show the impact of performance evaluation on employee motivation. The work is structured in four chapters and in the first and second we did a literature review for better theoretical foundation of the work. The third chapter refers to the case study in the company mentioned above, which was administered a questionary to know what the employees think about the performance evaluation system in the company, and so the application of Victor Vroom´s theory to measure the employees motivation. And finally in the fourth chapter we refer some conclusions and recommendations for the company. After the analysis of the data given in the company, we realized that the motivation level witch the majority of the employees in SCT, SA work is under the average, what made us come to the conclusion that they are not motivated. So we suggest the company to develop strategies to stimulate the employees in order to reverse this situation

Gestão do Desempenho como ferramenta para o alcance dos objectivos estratégicos

The current context of a strong competition and the ongoing search for competitive advantages requires more than processes modernization, technological and financial resources. It requires a competent workforce, strongly committed and engaged with Organization’s challenges. Under this scenario, it seems crucial to synchronize their performance with Organization’s strategy, aimed at pursuing its effective achievement. If well used, the Performance Evaluation as a strategy for Human Resource Management presents itself as an instrument to foster high levels of performance. A more recent approach of this policy refers to Performance Management representing a dynamic and participative evaluation system, which combines the development of consensual goals, support and follow-up for further execution of respective assessment. This research was based on the ENAPOR, S.A (Porto da Praia) case, with the intention of checking the alignment of its Performance Evaluation System with the Company's strategic goals and what the process features.

10

This contribution introduces Data Envelopment Analysis (DEA), a performance measurement technique. DEA helps decision makers for the following reasons: (1) By calculating an efficiency score, it indicates if a firm is efficient or has capacity for improvement; (2) By setting target values for input and output, it calculates how much input must be decreased or output increased in order to become efficient; (3) By identifying the nature of returns to scale, it indicates if a firm has to decrease or increase its scale (or size) in order to minimise the average total cost; (4) By identifying a set of benchmarks, it specifies which other firms' processes need to be analysed in order to improve its own practices. This contribution presents the essentials about DEA, alongside a case study to intuitively understand its application. It also introduces Win4DEAP, a software package that conducts efficiency analysis based on DEA methodology. The methodical background of DEA is presented for more demanding readers. Finally, four advanced topics of DEA are treated: adjustment to the environment, preferences, sensitivity analysis and time series data.

Aggregation and errors in management accounting

Il est important pour les entreprises de compresser les informations détaillées dans des sets d'information plus compréhensibles. Au chapitre 1, je résume et structure la littérature sur le sujet « agrégation d'informations » en contrôle de gestion. Je récapitule l'analyse coûts-bénéfices que les comptables internes doivent considérer quand ils décident des niveaux optimaux d'agrégation d'informations. Au-delà de la perspective fondamentale du contenu d'information, les entreprises doivent aussi prendre en considération des perspectives cogni- tives et comportementales. Je développe ces aspects en faisant la part entre la comptabilité analytique, les budgets et plans, et la mesure de la performance. Au chapitre 2, je focalise sur un biais spécifique qui se crée lorsque les informations incertaines sont agrégées. Pour les budgets et plans, des entreprises doivent estimer les espérances des coûts et des durées des projets, car l'espérance est la seule mesure de tendance centrale qui est linéaire. A la différence de l'espérance, des mesures comme le mode ou la médiane ne peuvent pas être simplement additionnés. En considérant la forme spécifique de distributions des coûts et des durées, l'addition des modes ou des médianes résultera en une sous-estimation. Par le biais de deux expériences, je remarque que les participants tendent à estimer le mode au lieu de l'espérance résultant en une distorsion énorme de l'estimati¬on des coûts et des durées des projets. Je présente également une stratégie afin d'atténuer partiellement ce biais. Au chapitre 3, j'effectue une étude expérimentale pour comparer deux approches d'esti¬mation du temps qui sont utilisées en comptabilité analytique, spécifiquement « coûts basés sur les activités (ABC) traditionnelles » et « time driven ABC » (TD-ABC). Au contraire des affirmations soutenues par les défenseurs de l'approche TD-ABC, je constate que cette dernière n'est pas nécessairement appropriée pour les calculs de capacité. Par contre, je démontre que le TD-ABC est plus approprié pour les allocations de coûts que l'approche ABC traditionnelle. - It is essential for organizations to compress detailed sets of information into more comprehensi¬ve sets, thereby, establishing sharp data compression and good decision-making. In chapter 1, I review and structure the literature on information aggregation in management accounting research. I outline the cost-benefit trade-off that management accountants need to consider when they decide on the optimal levels of information aggregation. Beyond the fundamental information content perspective, organizations also have to account for cognitive and behavi¬oral perspectives. I elaborate on these aspects differentiating between research in cost accounti¬ng, budgeting and planning, and performance measurement. In chapter 2, I focus on a specific bias that arises when probabilistic information is aggregated. In budgeting and planning, for example, organizations need to estimate mean costs and durations of projects, as the mean is the only measure of central tendency that is linear. Different from the mean, measures such as the mode or median cannot simply be added up. Given the specific shape of cost and duration distributions, estimating mode or median values will result in underestimations of total project costs and durations. In two experiments, I find that participants tend to estimate mode values rather than mean values resulting in large distortions of estimates for total project costs and durations. I also provide a strategy that partly mitigates this bias. In the third chapter, I conduct an experimental study to compare two approaches to time estimation for cost accounting, i.e., traditional activity-based costing (ABC) and time-driven ABC (TD-ABC). Contrary to claims made by proponents of TD-ABC, I find that TD-ABC is not necessarily suitable for capacity computations. However, I also provide evidence that TD-ABC seems better suitable for cost allocations than traditional ABC.

Creation and Validation of Chronojump-Boscosystem: A Free Tool to Measure Vertical Jumps

Measuring the height of the vertical jump is an indicator of the strength and power of the lower body. The technological tools available to measure the vertical jump are black boxes and are not open to third-party verification or adaptation. We propose the creation of a measurement system called Chronojump-Boscosystem, consisting of open hardware and free software. Methods: A microcontroller was created and validated using a square wave generator and an oscilloscope. Two types of contact platforms were developed using different materials. These platforms were validated by the minimum pressure required for activation at different points by a strain gauge, together with the on/off time of our platforms in respect of the Ergojump-Boscosystem platform by a sample of 8 subjects performing submaximal jumps with one foot on each platform. Agile methodologies were used to develop and validate the software. Results: All the tools fall under the free software / open hardware guidelines and are, in that sense, free. The microcontroller margin of error is 0.1%. The validity of the fiberglass platform is 0.95 (ICC). The management software contains nearly 113.000 lines of code and is available in 7 languages.

Evaluation of Deicing Materials and Corrosion Reducing Treatments for Deicing Salts, TR-471, 2007

Effective winter maintenance makes use of freezing-point-depressant chemicals (also known as ice-control products) to prevent the formation of the bond between snow and ice and the highway pavement. In performing such winter maintenance, the selection of appropriate ice-control products for the bond prevention task involves consideration of a number of factors, as indicated in Nixon and Williams (2001). The factors are in essence performance measurements of the ice-control products, and as such can be easily incorporated into a specification document to allow for selection of the best ice-control products for a given agency to use in its winter maintenance activities. Once performance measures for de-icing or anti-icing chemicals have been specified, this allows the creation of a quality control program for the acceptance of those chemicals. This study presents a series of performance measurement tests for ice-control products, and discusses the role that they can play in such a quality control program. Some tests are simple and rapid enough that they can be performed on every load of icecontrol products received, while for others, a sampling technique must be used. An appropriate sampling technique is presented. Further, each test is categorized as to whether it should be applied to every load of ice-control products or on a sampling basis. The study includes a detailed literature review that considers the performance of ice-control products in three areas: temperature related performance, product consistency, and negative side effects. The negative side effects are further broken down into three areas, namely operational side effects (such as chemical slipperiness), environmental side effects, and infrastructural side effects (such as corrosion of vehicles and damage to concrete). The review indicated that in the area of side effects the field performance of ice-control products is currently so difficult to model in the laboratory that no particular specification tests can be recommended at this time. A study of the impact of ice-control products on concrete was performed by Professor Wang of Iowa State University as a sub-contract to this study, and has been presented to the Iowa Highway Research Board prior to this report.

Remote Sensing Change Analysis Methodology to Support Traffic Monitoring Programs, 2003

The Federal Highway Administration mandates that states collect traffic count information at specified intervals to meet the needs of the Highway Performance Monitoring System (HPMS). A manual land use change detection method was employed to determine the effects of land use change on traffic for Black Hawk County, Iowa, from 1994 to 2002. Results from land use change detection could enable redirecting traffic count activities and related data management resources to areas that are experiencing the greatest changes in land use and related traffic volume. Including a manual land use change detection process in the Iowa Department of Transportation’s traffic count program has the potential to improve efficiency by focusing monitoring activities in areas more likely to experience significant increase in traffic.

Voimalaitosprojektin ennakoivan mittaamisen kehittäminen

Tämän diplomityön tavoitteena oli kehittää Teollisuuden Voima Oy:n Olkiluoto3 -ydinvoimalaitosprojektille ennakoiva mittaristo projektin lopputuloksen mittaamiseen. Aluksi työssä perehdyttiin projektinhallinnan ja projektimittaamiseen teoriaan sekä prosessijohtamisen ja riskienhallinnan periaatteisiin. Lisäksi kartoitettiin ennakoivan mittaamisen perusteita ja menetelmiä. Työn empiirisessä osassa selvitettiin projektin nykytila, mahdollisuudet ennakoivaan mittaamiseen sekä ennakoivan mittaamisen lähtökohdat ja rajoitteet. Näiden pohjalta laadittiin kuvaus projektin nykyisistä menettelytavoista sekä kehitettiin perusmalli mittaristosta ennakoivaan tulosmittaamiseen. Lisäksi kartoitettiin projektin tavoitteet ja menestystekijät, joiden pohjalle ennakoiva mittaristo on rakennettu. Menestystekijöiden kartoituksessa käytettiin hyväksi myös organisaation kyselytutkimusta, joka tarjosikin erinomaista tietoa projektista ja mittaamisen mahdollisuuksista. Muodostettu mittaristo keskittyy aikataulu- kustannus- ja dokumentoinnin mittaamiseen. Muut lopputulokseen vaikuttavat projektinhallinnan osa-alueet on työn rajauksen puitteissa jätetty käsittelemättä. Jatkotoimenpide-ehdotuksena voidaan todeta, että mittariston edelleen kehittäminen ja laajentaminen myös muille projektinhallinnan osa-alueille voitaisiin tehdä esimerkiksi toisen diplomityöntekijäntoimesta.

Kosketukseton hitsin pintageometrian määrittäminen

Yleisesti tiedetään hitsin pintageometrian vaikuttavan rakenteen väsymislujuuteen. Nopean, edullisen ja luotettavan pintageometrian mittausmenetelmän kehittäminen on askel kohti tarkempaa ja varmempaa rakenteen väsymislujuuden tarkastelua. Tässä työssä on tutkittu hitsejä, joiden pinnan geometria on mitattu norjalaisen SINTEF -yrityksen kehittämällä rakenteellisen valon menetelmällä. Osana työtä kehitettiin MatLab -pohjainen ohjelma, jolla jälkikäsitellään mittauksesta saadut x-y-z -mittapisteet. Mittausdatan jälkikäsittelyssä saadaan mittauksesta määritettyähitsin reunan pyöristys, liittymäkulma, a-mitta, reunahaava ja kateettisuhde. Kehitettyä menetelmää käyttämällä mitattiin lähes 300 voimaakantamatontaristiliitoksen hitsiä. Mittaustuloksia verrattiin vastaavista kappaleista tehtyihin hiemittauksiin. Manuaalisen hieestä tehdyn mittauksen havaittiin olevan tarkempi ja pystyttiin havaitsemaan paikallisempia muotoja. Rakenteellisen valon mittauksissa tapahtunut heijastelu saatiin pienenemään käsittelemällä mitattava pinta mattavalkoisella maalilla. Rakenteellisen valon mittatarkkuudeksi saatiin noin 0,2 mm. Pohjautuen mitattuun hitsin reunan pyöristykseen ja liittymäkulmaan voidaan yksinkertaista kaavaa käyttämällä laskea hitsin jännityskonsentraatio ja näin saada alkuarvaus väsymislujuudelle. Myös muiden tekijöiden tiedetään vaikuttavan hitsin väsymislujuuteen, joten pyöristyksen ja liittymäkulman avulla tehdyt arviot eivät ole absoluuttisen oikeita. Tämä havaittiin väsytyskokeilla, joista yhdessä väsymisvaurio ei syntynyt suurimmankaan jännityskonsentraation alueella.

Suorituskyvyn johtamisen asiantuntijapalvelun tuotteistaminen

Aiempien tutkimusten mukaan suorituskyvyn mittauksella on selvä vaikutus henkilöstön työmotivaatioon ja toiminnan tehokkuuteen. Tämän vaikutuksen taustalla ovat tavoitteiden ymmärtäminen, viestinnän onnistuminen, vaikutusmahdollisuudet, palkitseminenja motivointi sekä koulutus ja työympäristö. Tutkimuksen tavoitteena on tutkia suorituskyvyn johtamisen asiantuntijapalvelun tuotteistamista. Tutkimuksessa perehdytään ensin asiantuntijapalvelun tuotteistamiseen kirjallisuuden perusteella,jonka jälkeen tätä teoriaa testataan käytännössä tuotteistamalla case-tapauksena oleva suorituskyvyn johtamisen asiantuntijapalvelu. Asiantuntijapalvelut ovat kaikkein abstrakteimpia palveluja, joten niiden tuotteistaminen on vaikeaa, mutta myös samalla erityisen tärkeää. Ne ovat monesti täysin asiakaskohtaisesti räätälöityjä, joka tekee muun muassa niiden hinnoittelusta ja myynnistä vaikeaa. Tuotteistamalla saadaan esimerkiksi asiantuntijapalveluiden tuottamisprosessit ja hinnat vakioitua, jolloin niiden kannattava myynti helpottuu. Tutkimuksen empiria-osassa tuotteistettiin case-tapaus ja tuotteistuksessa seurattiin erästä kirjallisuudessa esitettyä tuotteistusprosessimallia. Tutkimuksessa selvisi, että asiantuntijapalvelun tuotteistusprosessi sisältää useita eri vaiheita, joiden käsittelyyn on varattava aikaa. Lisäksi on tärkeää tutustua asiantuntijapalveluiden tuotteistamiseen jo ennen tuotteistamisen aloittamista. Suorituskyvyn johtamisen asiantuntijapalveluiden tuotteistamisessa voidaan hyvin käyttää yleisiä asiantuntijapalvelun tuotteistamisen teorioita. Tutkimuksesta saatuja tuloksia voidaan käyttää hyväksi suunniteltaessa ja valmisteltaessa asiantuntijapalvelun tuotteistamista ja tutkimus tarjoaa myös neuvoja tuotteistuksen toteutukseen.

Aineettoman pääoman mittaaminen ja tietämyksen hallinnan kehittäminen metsäteollisuusyrityksessä

Tieto on aina ollut yksi yrityksen tärkeimmistä resursseista, mutta vasta nyt siihen on alettu kiinnittää enemmän huomiota. Tiedonjohtaminen ja tietämyksen hallinta ovat haastavia ja osin hankaliakin toimintoja, koska on vaikeaa johtaa sellaista, mitä ei voi kuvata. Tietojohtamista voidaan kuitenkin ajatella prosessina, joka koostuu useammasta alaprosessista, kuten tiedon hankinta, tiedon luominen, tiedon varastointi, tiedon jakaminen ja tiedon soveltaminen. Kun ongelma-alue pilkotaan pienempiin kokonaisuuksiin, on siihen helpompi vaikuttaa. Tässä diplomityössä kehitettiin Stora Enso Publication Papers Oy Ltd Varkauden tehtaalle toimivia työkaluja/-menetelmiä tiedonjohtamisen ja tietämyksen hallinnan tueksi. Työssä luotiin yrityksen tarpeita vastaava mittaristomalli ja keskityttiin siinä erityisesti aineettomaan pääomaan liittyviin mittareihin. Jotta voidaan mitata jotain, on se ensin pystyttävä kuvaamaan. Siksi työssä käsiteltiin myös prosessijohtamista ja analysoitiin hieman yrityksen prosesseja sekä kehitettiin yritykselle uusi "tietojohtaminen" -prosessi. Mittariston ja prosessin luomisen lisäksi työssä esitettiin muutamia toimivia työkaluja/ menetelmiä tiedonjohtamisen ja tietämyksen hallinnan avuksi. Työn teoriaosuudessa tutustuttiin ensin prosessijohtamisen yleisimpiin teorioihin ja tarvittaviin käsitteisiin. Tämän jälkeen luotiin teoriapohja mittariston rakentamiseksi määrittelemällä käsitteet tieto ja aineeton pääoma sekä käsittelemällä muutamia mittaristomalleja, mittariston rakentamista ja aineettoman pääoman mittaamista. Tutkimuksen empiirisessä osassaanalysoitiin yrityksen johtamismalleja sekä määriteltiin prosessijohtamisessa käytetyt termit teorian pohjalta. Pääpaino työssä oli mittariston rakentamisessa ja tiedonjohtamisen sekä tietämyksen hallinnan tehostamisessa. Mittaristomalli luotiin useamman teorian pohjalta painottuen kuitenkinselvästi Balanced Scorecard -menetelmään. Työn tuloksena oli kattava mittaristomalli, aineettoman pääoman mittareita sekä uusia työkaluja/-menetelmiä tiedonjohtamiseen ja tietämyksen hallintaan.