A Atitude do Contabilista perante Dilemas Éticos

Casos de fraudes têm ocorrido, frequentemente no mercado mundial. Diversos são os profissionais envolvidos nesses casos, inclusive os da contabilidade. Os escândalos contabilísticos, especialmente os mais famosos, como os incidido nas empresas Enron e Wordcom, acenderam para uma maior preocupação em relação a conduta ética dos profissionais da contabilidade. Como consequência há uma maior exigência quanto a transparência e a fidedignidade das informações prestadas por estes profissionais. Esta preocupação visa, sobretudo, manter a confiança das empresas, investidores, fornece-dores e sociedade em geral, de entre outras, na responsabilidade ética do contabilista, de-negrida pelo envolvimento nas fraudes detectadas. Desta forma, o presente estudo teve como objectivo verificar a conduta ética dos contabilistas, quando, no exercício da sua profissão, depararem com questões relacionadas a fraudes. Nesse sentido considerou-se factores que podem vir a influenciar o processo decisório ético de um indivíduo, demonstrados através do modelo de tomada de decisão, desenvolvido por Alves, quanto a motivar um indivíduo a cometer uma fraude, evidenciada através do modelo desenvolvido por Cressey. Tentando responder a questão norteadora desta pesquisa, executou-se a análise descritiva e estatística dos dados. Em relação a análise descritiva, foram elaboradas tabelas de frequência. Para a análise estatística dos dados foi utilizado o teste não paramétrico de Spearman. Os resultados demonstraram que a maioria dos contabilistas, da amostra pesquisada, reconhece a questão moral inserida nos cenários, e discordam dos actos dos agentes de cada cenário, e, ainda os classificam como graves ou muito graves. A pesquisa revelou maior aproximação desses profissionais a corrente teleológica, uma vez que a intenção de agir é mais influenciada por alguns factores como a oportunidade, a racionalização e principalmente a pressão. Alguns factores individuais apresentam influências sob o posicionamento ético dos contabilistas entrevistados nesta pesquisa. Cases of fraud have occurred, in the word market. Several are involved in these cases, including the accounting class. The accounting scandals, especially the most famous, such as focusing on companies and Enron Word Com, kindled to greater concern about the ethical conduct of professional accounting. As a result there is a greater demand on the transparency and reliability of information provide by these professionals This concern is aimed, primarily, to maintain the confidence of businesses, investor, suppliers and society, among others, the ethical responsibility of the meter, denigrated, by involvement in the fraud detected. Thus, this study aimed to verify the ethical conduct of accounts in when, in the exercise of their professional activities, is confronted with issues related to fraud. This is considered some factors that can both come to influence the ethical decision making of an individual, demonstrated by the model of decision making, developed by Alves, as a motivated individual to commit a fraudulent act, developed by Cressey. Seeking to answer question, guiding this study, performed to exploratory and confirmatory analysis of data. For exploratory data analysis were made table of frequencies. For confirmatory analysis of data, were used non parametric tests of Spearman. The results showed that the majority of accountings professionals, the sample, recognizing the moral issue included in the scenarios, disagrees the acts of agents of each scenario, and also classifies such acts as serious and very serious. However, we found that these accounting professionals tend to have a position more toward the teleological theory, since the intention to act is influenced by factors as opportunity, rationalization and particularly the pressure. Some individual factors also had influence on the ethical position of the professional interviewed is this research.

The significant behavioral aspects of adopted children within successful adoption in Romania

The human behavior is giving the entire picture of a person. The behavior is based on a complex combination of personal innate factors, experience and education and the social network within which the individual is integrated. Each moment the complex individual factors face external and internal environmental aspects which in turn, generate proactive and retroactive reactions. The adoption process is an important and challenging social experiment, bringing to the adopted child a new affiliation, social network, experiences and educational standards. This comes in his/her life after the trauma of losing his biological affiliation and social and emotional support. Which are the significant characteristics of the adopted child's behavior? Which are the behavioral characteristics of the adoptive child that guarantee the success of the domestic adoptions in Romania? These are the questions we are going to answer here based on the research done within FISAN(6) project. The 32 children, 11-16 years old, adopted by Romanian families, during the early ages (0-4 years), were evaluated with complex evaluation tools for children and parents. The adoptive families participating in the research live in the Western counties of Romania.Successful adoption is defined as secure attachment of the adopted child. The conclusions emphasize the importance of: the pro-social behavior, the loving behavior showed to the parents, the assertive behavior, the differentiations between parents and people outside the family, and between the two parents, and the humor. These behaviors displayed by the adopted children are the ingredients of a successful integration within the adoptive family.

Contextual Effects on Hopelessness in the Second Half of the Life

Depression and suicidal ideation are tightly linked to the lack of hope in the future. Hopelessness begins with the occurrence of negative life events and develops through the perception that negative outcomes are stable and pervasive. Most of the research has investigated individual factors predicting hopelessness. However, other studies have shown that the social context may also play an important role: disadvantaged contexts exacerbate the feeling that future is unreachable and hopeless. In this study we investigate the role of shared emotions (emotional climates) on the sense of hopelessness during the second half of the life. Emotional climates have been defined as the emotional relationships constructed between members of a society and describe the quality of the environment within a particular community. We present results of multilevel analyses using data from the NCCR-LIVES769 project «Vulnerability and growth», the Swiss Household Panel and official statistics, that explore the relationship between characteristics of the Swiss cantons and hopelessness. Although hopelessness is mainly affected by individual factors as life events and personality, results show that canton socio-economic conditions and climates of optimism or pessimism have an effect on the individual perception of hopelessness. Individuals are more likely to feel hopeless after having experienced critical events (i.e., loss of the partner in the late life) in cantons with high rates of unemployment and with a high share of negative emotions. On the contrary, positive emotional climates play a protective role against hopelessness.

The contributions of sensory dominance and attentional bias to cross-modal enhancement of visual cortex excitability.

Approaching or looming sounds (L-sounds) have been shown to selectively increase visual cortex excitability [Romei, V., Murray, M. M., Cappe, C., & Thut, G. Preperceptual and stimulus-selective enhancement of low-level human visual cortex excitability by sounds. Current Biology, 19, 1799-1805, 2009]. These cross-modal effects start at an early, preperceptual stage of sound processing and persist with increasing sound duration. Here, we identified individual factors contributing to cross-modal effects on visual cortex excitability and studied the persistence of effects after sound offset. To this end, we probed the impact of different L-sound velocities on phosphene perception postsound as a function of individual auditory versus visual preference/dominance using single-pulse TMS over the occipital pole. We found that the boosting of phosphene perception by L-sounds continued for several tens of milliseconds after the end of the L-sound and was temporally sensitive to different L-sound profiles (velocities). In addition, we found that this depended on an individual's preferred sensory modality (auditory vs. visual) as determined through a divided attention task (attentional preference), but not on their simple threshold detection level per sensory modality. Whereas individuals with "visual preference" showed enhanced phosphene perception irrespective of L-sound velocity, those with "auditory preference" showed differential peaks in phosphene perception whose delays after sound-offset followed the different L-sound velocity profiles. These novel findings suggest that looming signals modulate visual cortex excitability beyond sound duration possibly to support prompt identification and reaction to potentially dangerous approaching objects. The observed interindividual differences favor the idea that unlike early effects this late L-sound impact on visual cortex excitability is influenced by cross-modal attentional mechanisms rather than low-level sensory processes.

Inferring ultraviolet anatomical exposure patterns while distinguishing the relative contribution of radiation components

Exposure to solar ultraviolet (UV) radiation is the main causative factor for skin cancer. UV exposure depends on environmental and individual factors, but individual exposure data remain scarce. UV irradiance is monitored via different techniques including ground measurements and satellite observations. However it is difficult to translate such observations into human UV exposure or dose because of confounding factors (shape of the exposed surface, shading, behavior, etc.) A collaboration between public health institutions, a meteorological office and an institute specialized in computing techniques developed a model predicting the dose and distribution of UV exposure on the basis of ground irradiation and morphological data. Standard 3D computer graphics techniques were adapted to develop this tool, which estimates solar exposure of a virtual manikin depicted as a triangle mesh surface. The amount of solar energy received by various body locations is computed for direct, diffuse and reflected radiation separately. The radiation components are deduced from corresponding measurements of UV irradiance, and the related UV dose received by each triangle of the virtual manikin is computed accounting for shading by other body parts and eventual protection measures. The model was verified with dosimetric measurements (n=54) in field conditions using a foam manikin as surrogate for an exposed individual. Dosimetric results were compared to the model predictions. The model predicted exposure to solar UV adequately. The symmetric mean absolute percentage error was 13%. Half of the predictions were within 17% range of the measurements. This model allows assessing outdoor occupational and recreational UV exposures, without necessitating time-consuming individual dosimetry, with numerous potential uses in skin cancer prevention and research. Using this tool, we investigated solar UV exposure patterns with respect to the relative contribution of the direct, diffuse and reflected radiation. We assessed exposure doses for various body parts and exposure scenarios of a standing individual (static and dynamic postures). As input, the model used erythemally-weighted ground irradiance data measured in 2009 at Payerne, Switzerland. A year-round daily exposure (8 am to 5 pm) without protection was assumed. For most anatomical sites, mean daily doses were high (typically 6.2-14.6 SED) and exceeded recommended exposure values. Direct exposure was important during specific periods (e.g. midday during summer), but contributed moderately to the annual dose, ranging from 15 to 24% for vertical and horizontal body parts, respectively. Diffuse irradiation explained about 80% of the cumulative annual exposure dose. Acute diffuse exposures were also obtained for cloudy summer days. The importance of diffuse UV radiation should not be underestimated when advocating preventive measures. Messages focused on avoiding acute direct exposures may be of limited efficiency to prevent skin cancers associated with chronic exposure (e.g., squamous cell carcinomas).

Born global -yrityksen resurssit

Tämän työn tavoitteena on tutkia born global -yhtiön resursseja ¿ erityisesti perustajan näkökulmasta - ja kuinka he ovat selviytyneet rajoitettujen resurssien ongelmasta yritystä perustettaessa. Born global - yritykset ovat nuoria, tietointensiivisiä ja nopeasti kansainvälistyviä pieniä ja keskisuuria yrityksiä. Niiden resurssit ovat usein vajavaisia ja ristiriidassa niiden maailmanlaajuisen vision kanssa. Myös born global - yrityksen piirteet ja strategia asettavat paineita yhtiön resursseille. Tämän tutkimuksen empirinen osa perustuu tapaustutkimukselle, jossa analysoidaan kahden born global -tapauksen resursseja ja yrittäjiä. Born global -tutkijat ovat pyrkineet löytämään syytä viime aikaiselle born global -yrityksien lisääntymiselle ja hahmottamaan born global -yrityksen resursseja ja born global -yrittäjien ominaisuuksia. Tutkimuksesta käy ilmi, että born global -ilmiön kasvanutta määrää ei voida selittää yhdellä tai kahdella muuttujalla. Mutta kuitenkin eräitä kriittisiä tekijöitä löytyi case-organisaatioista, jotka ovat laskeneet rimaa perustaa born global -yritys. Erityisesti ulkomaankokemus, kielitaito ja käytännölliset verkostot nähtiin tärkeiksi molemmissacase-organisaatioissa. Kävi myös ilmi, että molemmat perustaja-yrittäjät olivat vahvasti motivoituneita. Kuitenkin motivaation lähde vaihteli perustajien kesken ollen kuitenkin vahvasti yhteydessä omaan persoonaan. Mitään kattavampaa johtopäätöstä ei kyetty tekemään, joten jatkotutkimus tämän alueenosalta on tarvittavaa. Tulokset näyttävät siltä, että born global -yrityksen perustajat omaavat tärkeän roolin yhtiön suorituskykyyn liittyen. Erityisesti erintyyppisten verkostojen rooli nähtiin elintärkeänä born global-yrityksen menestykselle ¿ verkostot nähtiin keinona haalia kriittisiä resursseja. Tulokset tukevat teoriaa born global -yrityksen resursseista.

Prevalencia de la discapacidad en España por comunidades autónomas: el papel de los factores individuales y del entorno geográfico en su variabilidad

Fundamento: La prevalencia de discapacidad en la población general presenta una gran variabilidad geográfica, de manera que identificar aquellos factores que pudieran explicarla será importante para la planificación de políticas sociales. En este trabajo se analiza la variabilidad de la discapacidad por comunidades autónomas desde una doble vertiente, los factores individuales y del entorno. Métodos: Los datos proceden principalmente de la Encuesta de Discapacidad, Deficiencias y Estado de Salud de 1999 y del Inebase, ambas del Instituto Nacional de Estadística (INE). Se calculó la prevalencia de discapacidad simple y ajustada por edad de las CCAA. Se analizan los factores individuales asociados a la discapacidad mediante una regresión logística y los factores individuales y de la comunidad autónoma conjuntamente con una regresión logística de dos niveles. Resultados: La prevalencia de discapacidad muestra una diferencia máxima de 5,75 puntos entre las comunidades autónomas. En la regresión logística la comunidad de residencia fue estadísticamente significativa (OR: 3,35 en la de mayor prevalencia respecto a la de menor) junto con otras variables individuales: edad (OR de 40-64= 1,78 OR de 65-79= 1,87 y OR de >79= 3,34), sexo (OR mujer= 0,66), situación laboral (OR sin trabajo=2,25 OR amas casa/estudiante=1,39 y OR otros=2,03), estado de salud (OR regular= 1,69 OR malo/muy malo= 2,05) y enfermedades crónicas (OR 1-3=1,56 OR4-6=1,82 OR>6=2,59). En la regresión de dos niveles las variables individuales explican poca varianza (s=0,261) y ninguna de las variables relativas a las CCAA mejora el modelo. Conclusiones: Las características individuales no explican suficientemente la variabilidad de la discapacidad entre CCAA y no se han identificado variables del entorno que sean significativas.

Organisaation sisäinen yhteistyökyvykkyys. Case: Metso Paper, Jyväskylä

Tutkielman tarkoituksena oli yleisesti ymmärtää sisäistä yhteistyökyvykkyyttä ja sen roolia yrityksen menestystekijänä. Empiirisesti sisäistä yhteistyökyvykkyyttä tarkasteltiin case-organisaation, Metso Paper Jyväskylän, avulla. Tavoitteena oli selvittää, mistä sisäinen yhteistyökyvykkyys koostuu sekä siihen vaikuttavia kriittisiä tekijöitä. Myös käytännön keinoja ja sovelluksia etsittiin edistämään sisäistä yhteistyötä. Tutkielmassa käytettiin kvalitatiivista tutkimusotetta. Tiedon hankinnan strategiana oli tapaustutkimus ja tutkimusaineisto kerättiin teemahaastattelujen avulla. Saatu aineisto analysoitiin teemoittelun avulla. Teemoja etsittiin tekstistä teoriasta johdettujen oletusten ja empiriasta löydettyjen tekijöiden perusteella. Tutkimuksen tuloksena oli, että yhteistyökyvykkyys koostuu sekä yksilöön että organisaatioon liittyvistä tekijöistä. Yhteistyökyvykkyyden kriittisiä ja sitä estäviä tekijöitä olivat toiminnan painottuminen ulkoisiin suhteisiin, muodollinen ja monitasoinen organisaatiorakenne, organisaatiorakenteiden nopea muutostahti, toimintamallin yksisuuntaisuus, organisaatio- ja johtamiskulttuuri, joka ei tue yhteistyötä, ylimmän johdon ja operatiivisten toimintojen välinen kuilu, tiedon painottuminen tietojärjestelmiin, dialogin puute, kommunikoinnin yksisuuntaisuus ja erilaisista työkulttuureista aiheutuvat kommunikaatioesteet, yhteistyösuhteiden puute ja transaktiosuhteiden painottuminen sekä ryhmien sisäisen yhtenäisyyden vahvuus. Näiden tekijöiden esiin tuominen tuo uusia näkökulmia organisaation sisäisen yhteistyökyvykkyyden ymmärtämiseen ja kehittämiseen.

Diffusion of Administrative Innovation: TQM Implementation and Effectiveness in a Global

The main objective of this dissertation is to create new knowledge on an administrative innovation, its adoption, diffusion and finally its effectiveness. In this dissertation the administrative innovation is approached through a widely utilized management philosophy, namely the total quality management (TQM) strategy. TQM operationalizes a self-assessment procedure, which is based on continual improvement principles and measuring the improvements. This dissertation also captures the theme of change management as it analyzes the adoption and diffusion of the administrative innovation. It identifies innovation characteristics as well as organisational and individual factors explaining the adoption and implementation. As a special feature, this study also explores the effectiveness of the innovation based on objective data. For studying the administrative innovation (TQM model), a multinational Case Company provides a versatile ground for a deep, longitudinal analysis. The Case Company started the adoption systematically in the mid 1980s in some of its units. As part of their strategic planning today, the procedure is in use throughout the entire global company. The empirical story begins from the innovation adoption decision that was made in the Case Company over 22 years ago. In order to be able to capture the right atmosphere and backgrounds leading to the adoption decision, key informants from that time were interviewed, since the main target was to clarify the dynamics of how an administrative innovation develops. In addition, archival material was collected and studied, available memos and data relating to the innovation, innovation adoption and later to the implementation contained altogether 20500 pages of documents. A survey was furthermore conducted at the end of 2006 focusing on questions related to the innovation, organization and leadership characteristics and the response rate totalled up to 54%. For measuring the effectiveness of the innovation implementation, the needed longitudinal objective performance data was collected. This data included the profit unit level experience of TQM, the development of the self assessment scores per profit unit and performance data per profit unit measured with profitability, productivity and customer satisfaction. The data covered the years 1995-2006. As a result, the prerequisites for the successful adoption of an administrative innovation were defined, such as the top management involvement, support of the change agents and effective tools for implementation and measurement. The factors with the greatest effect on the depth of the implementation were the timing of the adoption and formalization. The results also indicated that the TQM model does have an effect on the company performance measured with profitability, productivity and customer satisfaction. Consequently this thesis contributes to the present literature (i) by taking into its scope an administrative innovation and focusing on the whole innovation implementation process, from the adoption, through diffusion until its consequences, (ii) because the studied factors with an effect on the innovation adoption and diffusion are multifaceted and grouped into individual, organizational and environmental factors, and a strong emphasis is put on the role of the individual change agents and (iii) by measuring the depth and consistency of the administrative innovation. This deep analysis was possible due to the availability of longitudinal data with triangulation possibilities.

Anatomical UV Exposure in French Outdoor Workers.

BACKGROUND: Solar ultraviolet has been recognized as the main causative factor for skin cancer and is currently classified as a carcinogenic agent by International Agency for Research on Cancer. METHOD: Results from a previous phone survey conducted in 2012 in France were used to assess exposure conditions to sun among outdoor workers. Satellite data were used in combination with an exposure model to assess anatomical exposure. RESULT: The yearly median exposure of the outdoor worker population is 77  kJ/m2 to 116  kJ/m2. Road workers, building workers, and gardeners are the more exposed. About 70% of the yearly dose estimate is due to the cumulative summer and spring exposures. CONCLUSIONS: This study highlights the role of individual factors in anatomical exposure and ranks the most exposed body parts and outdoor occupations. Prevention messages should put emphasis on spring exposure, which is an important contributor to the yearly dose.

CTCPS-MAC - Batería Para el Estudio de las Condiciones de Trabajo de Carácter Psicosocial

El estudio de las condiciones de trabajo de carácter psicosocial CTCPS-MAC consta de 75 ítems que agrupan cuatro dimensiones, que se pueden evaluar por separado y un total de 14 factores. Tiene como intención la evaluación de la percepción que tiene la población trabajadora de las condiciones de trabajo de carácter psicosocial en su propio entorno laboral así como de los factores individuales y los síntomas subjetivos y alteraciones de la salud.

Leimuhitsauksen kokonaisvaltainen laadunhallinta päättymättömässä valssauksessa

Leimuhitsauksen laadunhallinnassa tärkeää on prosessimainen toiminta ja toimintojen kokonaisvaltaisuuden hahmottaminen. Leimuhitsauksen ollessa osana päättymätöntä valssausta hitsauksen laadunhallinta voidaan jakaa kolmeen päävaiheeseen: ennen hitsausta, hitsauksen aikana ja hitsauksen jälkeen vaikuttaviin laaduntuottotekijöihin. Leimuhitsauksen laaduntuottotekijöiden määritys ja jaottelu kaavioiksi on toteutettu tässä työssä. Leimuhitsin tekniseen laatuun vaikuttavat monet ilmiöt ja parametrit hitsauksen aikana. Tärkeimpiä hitsausparametreista ovat hitsausjännite, alustan liikenopeus, tyssäysmatka sekä leimutusaika. Väärät hitsausolosuhteet tai hitsausparametrit aiheuttavat erilaisia mekaanisia ja metallurgisia vikoja leimuhitsiin. Eräs metallurginen vikatyyppi ovat oksidisulkeumat hitsialueella. Nämä hapettuneet alueet voivat johtaa juurensa erilaisista syistä ja esimerkiksi leimutusajan ja epätasaisen liitospinnan yhteyttä sulkeumien syntyyn on epäilty. Pidennetyillä leimutusajoilla tehtyjen hitsauskokeiden ja hitsien rikkovien aineenkoetuskokeiden tuloksena todettiin tässä tutkittujen koehitsien oksidisulkeumien syntyvän hapettumalla leimutuksen aikana tai juuri hetkellä ennen tyssäystä, minkä lisäksi kosteat olosuhteet hitsausatmosfäärin ympärillä heikentävät lopputuloksen laatua. Leimutusajalla on tärkein osa leimutettavia pintoja tasaavana tekijänä ja mitä epätasaisempi liitettävä pinta on, sitä pidemmän leimutusajan se tarvitsee.

Condiciones de trabajo psicosociales y desgaste psíquico en trabajadores de diversos sectores empresariales de centro-oriente, suroccidente y región Caribe en Colombia

Objetivo: Determinar la percepción de trabajadores de distintos sectores empresariales de Colombia sobre los factores psicosociales presentes en su entorno laboral y la relación entre los factores psicosociales nocivos y los síntomas subjetivos y alteraciones de la salud. Materiales y métodos: Estudio no experimental, transversal y cuantitativo. Participaron 370 trabajadores, de diferentes sectores empresariales de Colombia (Centro-Oriente, Suroccidente y región Caribe). Instrumento: batería para el estudio de las condiciones de trabajo de carácter psicosocial (CTCPS-MAC), validada para población iberoamericana, permite evaluar cuatro dimensiones: Contexto de trabajo, Contenido de trabajo, Factores individuales y Desgaste psíquico e incluye catorce factores psicosociales. Los datos se analizaron con IBM SPSS statistics 21. Se realizó análisis bivariado y regresión logística multivariante de factores psicosociales nocivos y desgaste psíquico. Resultados: Los factores formación, baja médica, contexto de trabajo, contenido de trabajo y factores individuales están asociados en este estudio con desgaste psíquico. El contexto de trabajo es la variable que infiere mayor riesgo (p=0.000; Exp (B)= 5.355) para provocar desgaste psíquico, seguida de la formación técnica o superior y del contenido del trabajo. Conclusiones: Si bien aquellos trabajadores cuya percepción nociva del contexto de trabajo (interrelación trabajo-vida familiar/personal, cultura de la organización, gestión de la empresa, etc.), del contenido de trabajo (concepción tareas, carga y ritmo de trabajo, etc.) y los que tienen formación técnica o superior tienen mayor probabilidad de padecer desgaste psíquico, se observan aspectos positivos de las condiciones de trabajo psicosocial y su influencia en los trabajadores y en las organizaciones.

Surgical Treatment of Colorectal Cancer. Controversial Issues

Aims: This study was carried out to evaluate surgical treatment of colorectal cancer (CRC) with special interest in present status and controversial issues: stenting as a palliative procedure for metastasized CRC (I), duration of thromboprophylaxis after the surgical treatment of CRC (II), treatment of the increasing population of elderly people (III) and the quality of life (QoL) after surgery for rectal cancer with special reference to pelvic floor dysfunction (IV). Materials and methods: The material consisted of patients with CRC operated on at Turku University Hospital between 2003 and 2008. In study II the data was collected retrospectively from electronic archives. In other studies the follow-up data was collected at postoperative control visits. In study IV the RAND-36 standardized questionnaire and additional questions assessing urinary, sexual and anorectal dysfunction were used. Results: The results of the current study showed that self-expanding metallic stents provided an alternative to palliative surgery in the treatment of obstructive CRC. Low molecular heparin given s.c. for a median of 11 days until hospital discharge seemed to provide sufficient thromboprophylaxis after surgery. With preoperative selection elderly patients with rectal cancer were suitable for major surgery for rectal cancer with morbidity and mortality rates comparable to those in younger patients. There was no difference between preoperative and one year postoperative general QoL for operated rectal cancer patients. Postoperative pelvic dysfunction was associated with an impaired QoL in some dimensions. Conclusions: Many individual factors regarding the patient and the disease must be taken into account when making treatment decisions in CRC to ensure successful treatment of CRC, patient satisfaction and QoL.

Customer orientation of sales personnel: Implications for service quality

Prior customer orientation research has concentrated mainly on studying the economical potential of customer orientation to companies. Service quality research instead has concentrated on emphasizing the evaluation of service quality from the customer’s perspective. This means that the service providers lack important information regarding customer orientation and service quality they would need for managerial purposes such as selecting and training employees. Therefore, there is an emerging need to study how customer orientation and service quality relate to company processes, policies and employees, and this study answers to those calls. The objective of this study was to examine what is the role of sales personnel’s’ customer orientation in quality of service delivery and what features support the development of customer orientation among sales personnel. Also the components customer orientation were studied extensively in order to understand how they relate to service quality. The empiric part of the study was conducted as a qualitative research by interviewing seven sales people from operative, tactical and strategic levels of the case corporation in order to get a broader view for customer orientation. The findings propose that both organizational factors and individual factors are affecting customer orientation construct inseparably. Organizational factors are bundled in this study under standards, support and systems, whereas individual factors are formed of employees’ personal attributes, motivation and self-perceived decision making authority. The findings suggest that in the service delivery process at an operative level, customer orientation appears largely in the employees’ individualistic characteristics. Their social and technical skills and motivation to serve customers are the most identifiable factors for customer orientation and consequently, quality service. However, organizational standards, support and systems are strongly dictating the frames the operative sales people operate in, having an influence on how the employees are experiencing their decision making authority and in the end, customer orientation. When looking at the service delivery process at tactical and strategic levels, customer orientation is affecting mainly in the organizational constructs through setting standards, support and systems. However, tactical and strategic level employees influence the operative level through individual customer orientation components as well. The findings indicate that their emotion and personal interaction skills are affecting the overall service delivery process mainly through supervisor support and motivation of the operative level employees. Based on this study it can be argued that an organization can operate as a facilitator and create certain frames for customer oriented sales behavior through standards, support and systems. However, as the impact of individual customer orientation factors on sales people’s service quality seems decisive, from an organizational perspective it puts pressures on the recruitment.