A study visit to a vitual company

To integrate study visits to different workplaces in higher education implies important benefits for the course quality. The study visit gives the students a better understanding for the real situations they will meet in working life. However for practical and economical reasons is that not always possible. The purpose of this project is to create a virtual company that shall replace the real one for study visits. The goal is to create a realistic picture and that intended use of it can come as close as possible to a real study visit. It is also important to facilitate linking theory and practice. The virtual company is built up by pictures, videos and text. All material is made available on a web page and when entering the students will meet a layout of the company. From that position is it possible to walk around and look at videos from different workstations. Besides that can they also listen to interviews with managers and representatives of staff as well as reading reports concerning productivity and the work environment. The focus of the study visit is work sciences, therefore the material also include some visualized information about work hazards. On the web page there are also a number of tasks for the students to carry out. Until the autumn 2011, 132 students at Dalarna University have visited and produced reports from the virtual company. They were studying in programs for mechanical engineering, production technicians and human resource management. An evaluation among some ten students showed that the study visit to the virtual company is flexible in time and effective, but that students wish to have even more detailed information about the company. Experiences from four years of use in a number of classes show that the concept is worth further development. Furthermore with production of new material the concept is likely to be applicable for other purposes.

The role of entrepreneurial networking on internationalization of a micro-sized Born Global Swedish fashion company : A narrative ethnographic research

Background: In recent studies a lot of attention is drawn to the connection between networking and entrepreneurship. Many scholars consider successful business and networking inseparable. Taking into consideration the topicality of the two notions discussed above the authors of this thesis decided to conduct the research dedicated to these phenomena in the field that interests them most – in the field of Swedish fashion. Purpose: The purpose of the thesis is to gain a deeper insight into entrepreneur’s experiences to point out the role of entrepreneurial networking in the process of internationalization of a micro-sized Swedish fashion company and to contribute to the research in this field by telling its unique story. Method: To achieve the purpose of the research a narrative ethnographic research was conducted. This research strategy was chosen because it suits the purpose best by giving an opportunity to get fresh insights into the field of entrepreneurial networking from the point of view of the entrepreneur. The data collected has a narrative nature therefore narrative analysis is used to present it. The methods of gathering the data are face-to-face interview and documents. Conclusion: we can define the most important role of entrepreneurial networking on the internationalization process of Odeur as an effective accelerator and a tool to fulfil the knowledge and expertise gaps in certain areas through other actors in the network.

IAS 40 ur ett Nordenperspektiv : Jämförelse av regelverkets efterlevnad 2014 jämfört med 2009

Börsnoterade bolag ska i sin koncernredovisning redovisa enligt IFRS och förvaltningsfastigheter skall redovisas enligt IAS 40 Förvaltningsfastigheter. Detta examensarbete undersöker hur Nordiska börsnoterade bolag tillämpar vissa punkter inom IAS 40 i 2014 års redovisning jämfört med 2009 års redovisning. Syftet med undersökningen är att undersöka skillnader mellan de granskade företagens redovisning 2014 och 2009, med utgångspunkten i en tidigare publicerad undersökning (Hedlund & Ersson, 2011). Det som undersöks är om företagen använder samma värderingsmetod, om de informerar om hur värdering av förvaltningsfastigheter skett, om var i resultatrapporten de rapporterar justeringar av verkligt värde samt hur väl de lämnar upplysningar enligt IAS 40 punkt 75. Undersökningen har skett med en kvantitativ metod då det är årsredovisningar som granskats. Undersökt data är årsredovisningar från 2014 och 2009 för samma företag som granskats i den tidigare undersökningen. Några företag har utgått då de inte ingår i urvalsramen Nordiskt börsnoterat fastighetsbolag. Totalt granskades 14 stycken företag. Resultatet visar att efterlevnaden totalt sett är något bättre 2014 jämfört med den tidigare undersökningen. Till stor del beror det på urvalet där de företag som utgått var dåliga på att lämna upplysningar enligt IAS 40 i 2009 års redovisning. Sett till de företag som är med i båda undersökningarna är efterlevnaden likartad de jämförda åren. Det är få företag som lämnar upplysningar om begränsningar i rätten att sälja förvaltningsfastigheter, avtalsenliga förpliktelser att köpa eller hur de skiljer på rörelsefastigheter och förvaltningsfastigheter. Tolkningen kan då göras att det inte finns någon restriktion eller förpliktelse om det inte lämnas några sådana upplysningar. Om det är ett fastighetsbolag så kan det tolkas som att de inte har några rörelsefastigheter. Med dessa tolkningar blir efterlevnaden bland de undersökta företagen god.

Identity and image – the story of expertise in a manufacturing company

This thesis is an investigation on the corporate identity of the firm SSAB from a managerial viewpoint (1), the company communication through press releases (2), and the image of the company as portrayed in news press articles (3). The managerial view of the corporate identity is researched through interviews with a communication manager of SSAB (1), the corporate communication is researched through press releases from the company (2) and the image is researched in news press articles (3). The results have been deducted using content analysis. The three dimensions are compared in order to see if the topics are coherent. This work builds on earlier research in corporate identity and image research, stakeholder theory, corporate communication and media reputation theory. This is interesting to research as the image of the company framed by the media affects, among other things, the possibility for the company to attract new talent and employees. If there are different stories, or topics, told in the three dimensions then the future employees may not share the view of the company with the managers in it. The analysis show that there is a discrepancy between the topics on the three dimensions, both between the corporate identity and the communication through press releases, as well as between the communication through press releases and the image in news press articles.

EVALUATION OF THE CONSERVATION LANDS OF MAINE BASED ON PRESENCE OF HABITAT SUITABLE FOR LISTED SPECIES

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Evaluation of the Conservation Lands of Maine Based on Presence of Habitat Suitable for Listed Species

“Conservation Lands” include both public and private lands that are devoted to the protection of wildlife and natural resources. “Listed Species” include federally and state endangered and threatened animals that are in danger of extermination in the state of Maine. The purpose of this study is to determine how well conservation lands are protecting the habitats of listed species. GAP data was used for 13 terrestrial vertebrate species indicating the presence or absence of suitable habitats. This data was compiled in GIS, generating a layer showing the number of listed species an area is suitable for. The areas that were suitable for at least one habitat were compared to answer three questions: (1) Is there is a difference between the presence and absence of listed species on protected lands and lands that are not protected? (2) Is there is a difference between the presence and absence of listed species on public lands managed by the state and the federal government and private land? (3) Is there is a difference between the presence and absence of listed species on lands protected under easements and lands that are protected fee simple? We found significant differences between all three categories. Conservation lands, private lands, and lands held under easement protect the habitat of listed species most effectively. We believe that this is due to the large number of private land trusts in the state of Maine and the effective management strategies of state lands.

Ed Tilin, Specialist Product Service, General Electric Company

Ed Tilin a graduate of the New York Trade School's Advanced Television program is pictured here as part of the General Electric Company. Original caption reads, "Ed Tilin - Advanced Television 1954, joined G.E. in 1956 and has risen rapidly. He now supervises all television product service, product training and consumer relations activities for the New York district. He is a member of the exemtive [sic] board of CETA (Certified Electronic Technicians Association). Black and white photograph with original caption glued to reverse.

Dennis Mahoney, Electrician, Consolidated Edison Company, New York

A graduate of the New York Trade School's Electrical program in 1958, Dennis Mahoney is show at work for the Consolidated Edison Company in New York. Caption written on reverse reads "Dennis J. Mahoney is shown closing the Armature Switch of a Rotary Converter in a D.C. substation. The average rotary in our stations has a capacity of 4,200 K.W. and there are 30 such stations in Manhattan with an annual output of 800,000 amperes. Although the D.C. load is gradually being reduced, it can be seen that there is still considerable demand for direct current in Manhattan." Black and white photograph.

Benefícios fiscais nas importações executadas pelas Trading Company e as Comerciais Exportadoras pelos estados do Espírito Santo e Santa Catarina versus o fomento à exportação brasileira

Dissertação apresentada ao Programa de Pós – Graduação em Administração da Universidade Municipal de São Caetano do Sul como requisito parcial para obtenção do titulo de Mestre em Administração.

Avaliação do desempenho empresarial: o passo seguinte à implementação do sistema de gestão

This study aimed to verify the steps involved in the deployment of Balanced Score Card as a system of strategic management at a Brazilian public company. It also had intended to verify if company can be considered a Strategy Focused Organization, by comparing the results of the management system implementation with the items listed in the literature, which also highlights the ability to obtain maximizing the financial and human resources through the strategic alignment. The results demonstrated that the company has implemented the management system according to the method indicated in the literature and after implementation presented evidence that, although has optimizing points on the alignment process, it can be considered a Strategy Focused Organization.

A Evolução e Consolidação das Práticas de Governança Corporativa no Banco do Brasil S.A. entre 1996 e 2006

The purpose of this dissertation is to identify the main historical and institutional facts that have led to the present corporate governance policy adopted by Banco do Brasil S.A. (BB). The good practices of corporate governance aim to increase corporate value and facilitate the funding of capital and contribute to company¿s duration over the time. Besides, ensure to the shareholders some governance principles such as disclosure", "compliance", "accountability", "fairness" and ¿corporate responsability¿ By the time BB has been shown its concern about disclosure especially for its close relationship with principal shareholder. ¿ the Brazilian Government, other equity partners and the Brazilian society. Banco do Brasil was founded in 1808 by the Portuguese emperor Dom João VI and today is the oldest bank operating in the local market. BB also was the first company listed on Brazilian stock exchange since 1906. In 1996, after some net losses, the Brazilian Government raised the bank¿s authorized capital in R$ 8 billion. This fact established the first attempts to develop bank¿s corporate governance through the years. Banco do Brasil currently has more than 24.4 million customers, served by a network of 15,113 points of service with R$ 296.4 billion in total assets2. The purpose of this work is to demonstrate the principal measures adopted by Banco do Brasil to reach the top level of corporate governance in the Brazilian stock exchange ¿ the New Market of Bovespa. This top position was reached in June 2006. Banco do Brasil was the first state owned company to reach this level of governance in Brazil. This dissertation was based on Yin's taxonomy methodology as a single case study. This research has used documents and file records as sources of evidence, including longitudinally research to demonstrate the evolution facts through time."

Organizational design as an enabler for innovation: evidence from a German Mechanical Engineering Company

Over the past two decades there has been a profusion of empirical studies of organizational design and its relationship to efficiency, productivity and flexibility of an organization. In parallel, there has been a wide range of studies about innovation management in different kind of industries and firms. However, with some exceptions, the organizational and innovation management bodies of literature tend to examine the issues of organizational design and innovation management individually, mainly in the context of large firms operating at the technological frontier. There seems to be a scarcity of empirical studies that bring together organizational design and innovation and examine them empirically and over time in the context of small and medium sized enterprises. This dissertation seeks to provide a small contribution in that direction. This dissertation examines the dynamic relationship between organizational design and innovation. This relationship is examined on the basis of a single-case design in a medium sized mechanical engineering company in Germany. The covered time period ranges from 1958 until 2009, although the actual focus falls on the recent past. This dissertation draws on first-hand qualitative empirical evidence gathered through extensive field work. The main findings are: 1. There is always a bundle of organizational dimensions which impacts innovation. These main organizational design dimensions are: (1) Strategy & Leadership, (2) Resources & Capabilities, (3) Structure, (4) Culture, (5) Networks & Partnerships, (6) Processes and (7) Knowledge Management. However, the importance of the different organizational design dimensions changes over time. While for example for the production of simple, standardized parts, a simple organizational design was appropriate, the company needed to have a more advanced organizational design in order to be able to produce customized, complex parts with high quality. Hence the technological maturity of a company is related to its organizational maturity. 2. The introduction of innovations of the analyzed company were highly dependent on organizational conditions which enabled their introduction. The results of the long term case study show, that some innovations would not have been introduced successfully if the organizational elements like for example training and qualification, the build of network and partnerships or the acquisition of appropriate resources and capabilities, were not in place. Hence it can be concluded, that organizational design is an enabling factor for innovation. These findings contribute to advance our understanding of the complex relationship between organizational design and innovation. This highlights the growing importance of a comprehensive, innovation stimulating organizational design of companies. The results suggest to managers that innovation is not only dependent on a single organizational factor but on the appropriate, comprehensive design of the organization. Hence manager should consider to review regularly the design of their organizations in order to maintain a innovation stimulating environment.

Internationalization of professional service firms: the case of a brazilian engineering consultancy company

A importância do tema da internacionalização é crescente, tanto para empresas quanto para seus administradores. É praticamente impossível permanecer alheio à globalização e às suas conseqüências; mesmo que uma empresa opte por permanecer em seu mercado local, pode ser necessário considerar os efeitos de concorrentes baseados no exterior. Hoje, além de grandes corporações, pequenas e medias empresas também tem se internacionalizado. Empresas prestadoras de serviços profissionais, como consultoria de engenharia, não são exceção, e alguns fatores contribuem para o interesse em estudar este setor específico. Em primeiro lugar, deve-se considerar a sua importância para a sociedade, especialmente os países em desenvolvimento, os quais frequentemente sofrem com a carência de investimentos em infra-estrutura. Além disso, existe também a possibilidade de estabelecer analogias entre este e outros serviços de consultoria, como os de advogados, contadores e administradores. Finalmente, contribui para o interesse o fato de que o ativo principal destas empresas é o conhecimento, o qual tem se tornado cada vez mais um aspecto chave para o desempenho e lucratividade das empresas. O objetivo deste estudo é explorar o processo de internacionalização de empresas brasileiras de consultoria de engenharia, identificando os maiores obstáculos, dificuldades e fontes de desvantagem enfrentados por estas empresas na sua internacionalização. Paralelamente, foram realizados esforços para identificar vantagens competitivas que pudessem compensar estas dificuldades. A fim de atingir este objetivo, foi realizado um estudo de caso, focado em uma companhia com uma dúzia de projetos internacionais. Este procedimento permitiu constatações interessantes; espera-se que as informações obtidas e as recomendações decorrentes possam contribuir para iniciativas futuras de internacionalização de pequenas e médias empresas de serviços profissionais.

Empirical evidence of trade credit uses of brazilian publicly-listed companies

This research provides empirical evidence on the use of trade credit as either a substitution or a complement to bank debt for listed companies in Brazil, controlling for the firms reputation, as stated by Alphonse, Ducret and Séverin (2006). The sample consists of 263 publicly-listed companies for 2006. Our findings support all three hypotheses. We provide evidence that trade credit may be used as a signal for the firm’s quality.