800 resultados para Factors influencing reporting
Resumo:
Tutkimuksen tavoitteena on selvittää brandin vahvistamista palvelualalla. Palvelubrandit eivät periaatteellisesti eroa varsinaisten tuotebrandien luomisesta ja vahvistamisesta. Käytännössä kuitenkin palvelubrandien kehittämisessä yrityksen henkilöstön palveluvalmius on keskeisin asiakkaan palvelukokemukseen vaikuttava tekijä. Henkilöstön palvelukykyyn ja –haluun vaikutetaan yrityksen avoimella, suunnitellulla ja tehokkaalla sisäisellä viestinnällä ja markkinoinnilla. Palveluyritykseen tulisi luoda ”asiakasta ilahduttava palvelukulttuuri”. Tutkimusmetodi on kvalitatiivinen ja yritysesimerkkinä on Katinkullan lomakeskus. Tutkimuksessa palvelubrandia tarkastellaan seuraavista neljästä brandiomaisuuden keskeisestä näkökulmasta: brandin tunnettuus, jonka tärkeä tekijä on mainonta. Brandin identiteettiin kuuluvat palvelutuote, sen persoona sekä brandin symboli. Brandin laadun tekijöitä ovat hinnoittelu, palvelupuitteet sekä itse palveluprosessi. Ne luovat asiakkaille odotuksia, joiden täyttyminen näkyy asiakastyytyväisyytenä. Se puolestaan johtaa neljänteen brandiomaisuuden tekijään eli asiakasuskollisuuteen.
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Tutkimuksen tavoitteena on selvittää, millaisiin verotuksellisiin ratkaisuihin matkailuyrityksen kannattaisi maatalouden tuloverolain ja elinkeinoverolain välillä pyrkiä minimoidakseen maksettavien verojen määrä. Tutkielmassa vertaillaan maaseutu-matkailuyritystoiminnan mahdollisia vaihtoehtoisia veroratkaisuja. Esimerkkitapauksessa tehdään vaihtoehtolaskelmia matkailuyritystoiminnan verotuksesta todellisen maatalouden tuloverolain mukaan verotetun toiminnan lisäksi elinkeinoverolain mukaan verotettavasta toiminimenä harjoitetusta matkailuyritystoiminnasta sekä elinkeinoverolain mukaan verotettavasta erilliseksi osakeyhtiöksi yhtiöitetystä matkailuyritystoiminnasta. Tutkielmassa on käytetty kvantitatiivista eli määrällistä tukimusta. Tutkimusstrategiana on kokeellinen tutkimus, mikä on toteutettu valitsemalla matkailuyritysjoukosta todellinen matkailuyritys, jonka verotusta on tarkasteltu valittujen muuttujien muuttuessa. Tutkielman esimerkkitapauksessa matkailuyritystoiminnan muodostaman liikevaihdon ollessa pieni on maatalouden tuloverolain mukainen toiminta selvästi edullisempaa kuin elinkeinoverolain mukaan verotettava matkailuyritystoiminta. Matkailuyritystoiminnan noustessa selvästi merkittävämmäksi liiketoiminnan muodostajaksi kuin maatalouden muodostuu matkailuyritystoiminnan osakeyhtiöittäminen elinkeinoverolain piiriin verotuksellisesti yhtä edulliseksi ratkaisuksi kuin maatalouden tuloverolain mukaisesti toimiminen. Verojen määrään keskeisesti vaikuttavia tekijöitä liikevaihdon ja kulurakenteen lisäksi ovat tasausvaraus (maatalouden tuloverolaki), toimintavaraus (elinkeinoverolaki) sekä nettovarallisuustaso.
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Tutkielman tavoitteena oli selvittää, miten yritys voi luoda itselleen ja asiakkailleen kilpailuetua johtamalla systemaattisesti asiakassuhteitaan nopeasti muuttuvassa ympäristössä. Pyrkimyksenä oli kartoittaa käytännön tekijöitä, joilla yritys voi luoda asiakkailleen ja tuotteidensa loppukäyttäjille lisäarvoa tunnistamalla sopivimmat asiakkaat ja pyrkimällä pitkiin liikesuhteisiin. Tutkielman teoreettisen osan lähdeaineistona käytettiin pääosin avainasiakasajatteluun, liikesuhteisiin ja niiden johtamiseen sekä asiakkaiden analysointiin liittyvää kirjallisuutta ja artikkeleita. Empiirisen tutkimuksen aineisto kerättiin haastattelemalla toimeksiantajayrityksen asiakkaita, johtohenkilöitä ja myynnin henkilökuntaa. Tutkimuksen lähdeaineistoa täydensi tutkijan oma työkokemus. Empiirinen tutkimus oli laadullinen case-analyysi. Asiakashaastattelujen perusteella muodostettiin käsitys pitkäaikaisiin liikesuhteisiin ja niiden johtamiseen vaikuttavista tekijöistä kohdetoimialalla. Yrityksen sisäisten keskustelujen avulla muodostettiin puolestaan käsitys yrityksen nykytoiminnasta. Vertailun pohjalta esitettiin portfolio-malli yrityksen asiakassuhteiden analysointiin sekä asiakkaan hoitosuunnitelma. Lisäksi esitettiin yleisiä toimenpide-ehdotuksia teorian ja asiakashaastattelujen pohjalta. Asiakkaan saamaan arvoon vaikuttavat tuotteiden käytettävyys ja toimintavarmuus, kommunikaation ja palvelun laatu, toimittajan riittävä asiantuntemus sekä toimitusten nopeus ja luotettavuus. Asiakkaat arvostavat erityisesti vilkasta ja avointa tiedon välitystä. Yritysten väliset sidokset voidaan nähdä asiakasosuutta kasvattavina voimina
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Parkinson disease (PD) is associated with a clinical course of variable duration, severity, and a combination of motor and non-motor features. Recent PD research has focused primarily on etiology rather than clinical progression and long-term outcomes. For the PD patient, caregivers, and clinicians, information on expected clinical progression and long-term outcomes is of great importance. Today, it remains largely unknown what factors influence long-term clinical progression and outcomes in PD; recent data indicate that the factors that increase the risk to develop PD differ, at least partly, from those that accelerate clinical progression and lead to worse outcomes. Prospective studies will be required to identify factors that influence progression and outcome. We suggest that data for such studies is collected during routine office visits in order to guarantee high external validity of such research. We report here the results of a consensus meeting of international movement disorder experts from the Genetic Epidemiology of Parkinson's Disease (GEO-PD) consortium, who convened to define which long-term outcomes are of interest to patients, caregivers and clinicians, and what is presently known about environmental or genetic factors influencing clinical progression or long-term outcomes in PD. We propose a panel of rating scales that collects a significant amount of phenotypic information, can be performed in the routine office visit and allows international standardization. Research into the progression and long-term outcomes of PD aims at providing individual prognostic information early, adapting treatment choices, and taking specific measures to provide care optimized to the individual patient's needs.
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BACKGROUND: Major factors influencing the phenotypic diversity of a lineage can be recognized by characterizing the extent and mode of trait evolution between related species. Here, we compared the evolutionary dynamics of traits associated with floral morphology and climatic preferences in a clade composed of the genera Codonanthopsis, Codonanthe and Nematanthus (Gesneriaceae). To test the mode and specific components that lead to phenotypic diversity in this group, we performed a Bayesian phylogenetic analysis of combined nuclear and plastid DNA sequences and modeled the evolution of quantitative traits related to flower shape and size and to climatic preferences. We propose an alternative approach to display graphically the complex dynamics of trait evolution along a phylogenetic tree using a wide range of evolutionary scenarios. RESULTS: Our results demonstrated heterogeneous trait evolution. Floral shapes displaced into separate regimes selected by the different pollinator types (hummingbirds versus insects), while floral size underwent a clade-specific evolution. Rates of evolution were higher for the clade that is hummingbird pollinated and experienced flower resupination, compared with species pollinated by bees, suggesting a relevant role of plant-pollinator interactions in lowland rainforest. The evolution of temperature preferences is best explained by a model with distinct selective regimes between the Brazilian Atlantic Forest and the other biomes, whereas differentiation along the precipitation axis was characterized by higher rates, compared with temperature, and no regime or clade-specific patterns. CONCLUSIONS: Our study shows different selective regimes and clade-specific patterns in the evolution of morphological and climatic components during the diversification of Neotropical species. Our new graphical visualization tool allows the representation of trait trajectories under parameter-rich models, thus contributing to a better understanding of complex evolutionary dynamics.
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INTRODUCTION: With the ageing of the population and the general improvement of care, an increasing number of people are living with multiple chronic health conditions or 'multimorbidity'. Multimorbidity often implies multiple medical treatments. As a consequence, the risk of adverse events and the time spent by patients for their treatments increase exponentially. In many cases, treatment guidelines traditionally defined for single conditions are not easily applicable. Primary care for individuals with multimorbidity requires complex patient-centred care and good communication between the patient and the general practitioner (GP). This often includes prioritising among the different chronic conditions. METHODS AND ANALYSIS: The main objectives of this study are to describe the burden related to multimorbidity (disease-related burden and burden of treatment) in primary care and to identify the factors influencing it. Other objectives include evaluating patients' perception of treatment burden and quality of life, assessing factors influencing that perception, and investigating prioritisation in the management of multimorbidity from the perspectives of GPs and patients. For this cross-sectional study, patient enrolment will take place in GP's private practices across Switzerland. A convenient sample of 100 GPs will participate; overall, 1000 patients with at least three chronic health conditions will be enrolled. Data will be collected as paper-based questionnaires for GPs and delayed telephone interview questionnaires for patients. GPs will provide demographic and practice-related data. In addition, each GP will complete a paper-based questionnaire for each patient that they enrol. Each patient will complete a telephone interview questionnaire. ETHICS AND DISSEMINATION: This study has been approved by the research ethics committee of Canton Vaud, Switzerland (Protocol 315/14). The results of the study will be reported in international peer-reviewed journals.
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Reliance on private partners to help provide infrastructure investment and service delivery is increasing in the United States. Numerous studies have examined the determinants of the degree of private participation in infrastructure projects as governed by contract type. We depart from this simple public/private dichotomy by examining a rich set of contractual arrangements. We utilize both municipal and state-level data on 472 projects of various types completed between 1985 and 2008. Our estimates indicate that infrastructure characteristics, particularly those that reflect stand alone versus network characteristics, are key factors influencing the extent of private participation. Fiscal variables, such as a jurisdiction’s relative debt level, and basic controls, such as population and locality of government, increase the degree of private participation, while a greater tax burden reduces private participation.
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Neurodevelopmental disruptions caused by obstetric complications play a role in the etiology of several phenotypes associated with neuropsychiatric diseases and cognitive dysfunctions. Importantly, it has been noticed that epigenetic processes occurring early in life may mediate these associations. Here, DNA methylation signatures at IGF2 (insulin-like growth factor 2) and IGF2BP1-3 (IGF2-binding proteins 1-3) were examined in a sample consisting of 34 adult monozygotic (MZ) twins informative for obstetric complications and cognitive performance. Multivariate linear regression analysis of twin data was implemented to test for associations between methylation levels and both birth weight (BW) and adult working memory (WM) performance. Familial and unique environmental factors underlying these potential relationships were evaluated. A link was detected between DNA methylation levels of two CpG sites in the IGF2BP1 gene and both BW and adult WM performance. The BW-IGF2BP1 methylation association seemed due to non-shared environmental factors influencing BW, whereas the WM-IGF2BP1 methylation relationship seemed mediated by both genes and environment. Our data is in agreement with previous evidence indicating that DNA methylation status may be related to prenatal stress and later neurocognitive phenotypes. While former reports independently detected associations between DNA methylation and either BW or WM, current results suggest that these relationships are not confounded by each other.
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In order to broaden our knowledge and understanding of the decision steps in the criminal investigation process, we started by evaluating the decision to analyse a trace and the factors involved in this decision step. This decision step is embedded in the complete criminal investigation process, involving multiple decision and triaging steps. Considering robbery cases occurring in a geographic region during a 2-year-period, we have studied the factors influencing the decision to submit biological traces, directly sampled on the scene of the robbery or on collected objects, for analysis. The factors were categorised into five knowledge dimensions: strategic, immediate, physical, criminal and utility and decision tree analysis was carried out. Factors in each category played a role in the decision to analyse a biological trace. Interestingly, factors involving information available prior to the analysis are of importance, such as the fact that a positive result (a profile suitable for comparison) is already available in the case, or that a suspect has been identified through traditional police work before analysis. One factor that was taken into account, but was not significant, is the matrix of the trace. Hence, the decision to analyse a trace is not influenced by this variable. The decision to analyse a trace first is very complex and many of the tested variables were taken into account. The decisions are often made on a case-by-case basis.
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The global automobile industry is made up of very large corporations and their various subsidiaries containing different functions that create complex locational structures. The networks formed by the 19 largest automobile transnational corporations constitute an automobile "oligopoly" representing more than 90% (OICA, 2012) of the world's production. Since the mid-1990s, Central and Eastern European cities have become attractive for transnational corporations and particularly for the production functions in the automobile sector. This leads to a crucial question. Are strategic functions (such as R&D) within these networks also located in Central and Eastern Europe, or is the region still manufacturing-oriented in the automobile industry? This paper focuses on the patterns and the main factors influencing the role of some of these new central and Eastern European cities that have become integrated in the global value chain of the automobile industry. By analysing the various locations of the specialized functions within the corporations, this study aims to extend the research on global value chains (Gereffi and Korzeniewicz; 1994, Sturgeon, 2000; Krätke, 2014). The spatial patterns of the various functions and the ownerships networks of the automobile industry are constructed in order to identify the cities supporting it. In particular, the way that national metropolises bring their national territories into the globalization of the automobile industry is addressed. For example, are there some specific advantages of capital cities compared to cities that have less integration in globalization terms?
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Since the mid-1990s researchers have sought to understand why some firms embark on e-commerceoperations on the Internet while others prefer to wait and see how events unfold. We still have todetermine which variables contribute to explaining the extent to which firms use e-commerce, giventhat to date the literature has not yet offered conclusive evidence on this question. The current workaims to provide an integrated vision of the set of factors influencing the e-commerce adoptionprocess. We use a sample of 2,038 firms of all types that trade their products either with otherorganizations or with end-consumers.
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Feeding ecology and geographic location are 2 major factors influencing animal stable isotope signatures, but their relative contributions are poorly understood, which limits the usefulness of stable isotope analysis in the study of animal ecology. To improve our knowledge of the main sources of isotopic variability at sea, we determined δ15N and δ13C signatures in the first primary feather of adult birds from 11 Procellariiform species (n = 609) across 16 northeast Atlantic localities, from Cape Verde (20°N) to Iceland (60°N). Post-breeding areas (where the studied feather is thought to be grown) were determined using light-level geolocation for 6 of the 11 species. Isotopic variability was geographically unstructured within the mid-northeast Atlantic (Macaronesian archipelagos), but trophically structured according to species and regardless of the breeding location, presumably as a result of trophic segregation among species. Indeed, the interspecific isotopic overlap resulting from combining δ15N and δ13C signatures of seabirds was low, which suggests that most species exploited exclusive trophic resources consistently across their geographic range. Species breeding in north temperate regions (Iceland, Scotland and Northern Ireland) showed enriched δ15N compared to the same or similar species breeding in tropical and subtropical regions, suggesting some differences in baseline levels between these regions. The present study illustrates a noticeable trophic segregation of northeast Atlantic Procellariiformes. Our results show that the isotopic approach has limited applicability for the study of animal movements in the northeast Atlantic at a regional scale, but is potentially useful for the study of long-distance migrations between large marine systems
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Tutkimuksen tavoitteena on luoda luottopolitiikka kohdeyrityksen jokapäiväiseen käyttöön. Tutkimuksessa selvitetään tekijät, jotka vaikuttavat luottopolitiikan luomiseen sekä hyvän luottopolitiikan osa-alueiden sisältö. Tavoitteena on myös selvittää kohdeyrityksen luotonhallinnan ongelmakohdat sekä antaa ratkaisuehdotuksia. Kyseessä on laadullinen tutkimus, jonka teoreettinen viitekehys on luotu kirjallisuuskatsauksen perusteella. Teoriaosuudessa on käsitelty kansainvälisen kaupan strategioita ja yritysten luotonhallintaa. Empiiriseen osuuteen aineistoa on kerätty useilla eri metodeilla, kuten haastatteluilla, lomakekyselyllä, osallistuvalla havainnoinnilla sekä valmiista aineistoista ja dokumenteista. Tutkimuksen tuloksena on suositus luottopolitiikaksi, jonka tavoitteena on luotonhallinnan käytäntöjen yhtenäistäminen ja sidosryhmien välisen kommunikaation parantaminen. Suositusten mukaisen luottopolitiikan käyttöönotolla uskotaan olevan suotuisa vaikutus yrityksen myyntisaamisten kiertoaikaan ja luottotappioiden määrään.
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Achievement of house heating efficiency is one of key questions in building construction field. Finland and nothern part of Russia have similar climate conditions that gives a reason for comparation of their house heating approaches. In this work main questions concerned to house heating energy efficiency are studied, building norms and standards of Russia and Finland are studied and compared from heat storage efficiency point of view, review of statistics is done, some different factors influencing house heating energy efficiency are derived.
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The question of why some firms perform better in managing their alliances has raised interest among scholars and managers. Whereas inter-firm factors influencing the alliance performance such as strategic fit between partners and the existence of complementarities have been studied extensively, research on firm-level antecedents is rather scarce. Therefore this study investigates the role of firm’s alliance capability in the alliance success equation. Particularly it analyses the specialized mechanisms and processes set up by firm in order to facilitate alliancerelated know-how leverage organization-wise. Evidence from a cross-industry sample of R&D intensive Finnish companies supports the fact that firms which have invested in institutionalizing alliance capabilities outperform their counterparts in alliance portfolio management. Results also suggest that firms need to adjust alliance management tools depending on the alliance portfolio size, prior experience with inter-firm partnerships and the strategic importance of alliances. Furthermore, absorptive capacity is found to be crucial for successful alliance management, its role being complementary to that of alliance capability. Finally, firms that have successful alliances also enjoy higher financial, market and innovation performance.