Critical Success Factors in the Implementation of the Balanced Scorecard

Tutkielman tavoitteena on tunnistaa kriittiset menestystekijät balanced scorecardin käyttöönotossa. Tutkimus on luonteeltaan selittävä tapaustutkimus. Tutkimuksen haastatteluaineisto on kerätty suomalaisyrityksistä, jotka ovat ottaneet onnistuneesti balanced scorecardin käyttöön organisaatiossa. Yksi tapauksista osoittautui kuitenkin epäonnistuneeksi. Balanced scorecardin onnistuneeseen käyttöönottoon vaikuttaa usea eri tekijä. Tutkielmassa käyttöönottoon vaikuttavat menestystekijät on jaettu neljään eri ryhmään, jotka ovat tekijät liittyen organisaatioon, resursseihin, käyttöönottoprosessiin ja itse balanced scorecardiin. Viitekehys havainnollistaa kriittisten menestystekijöiden keskinäisiä suhteita. Johdon sitoutuminen, ajankäyttö sekä avoin kommunikaatio ovat eräitä keskeisiä menestystekijöitä balanced scorecardin käyttöönottoprosessissa. Lisäksi balanced scorecardin onnistuneeseen käyttöönottoon on kaksi perusedellytystä: organisaation strategian selkeys sekä ympäristön tuki prosessille.

IAS 14 - Segment Reporting; The Requirements and Implementation

The principal aim of this study is to clarify the requirements of segment reporting and compare the requirements with the actual! implementation on different business lines. The empirical part was concluded by interviewing randomly selected companies that are publicly listed on the Helsinki Exchanges. The theoretical part of the study (chapters 2 and 3) will give basic information about shifting to IAS -standards and the requirements of IAS -standards. In order to meet the principal aim, a pre-empiric research was conducted by studying the annual accounts (year 2002) of randomly selected companies that already follow the IAS -standards of reporting. The companies in the pre-empiric research consist of both domestic and foreign companies. The aim of the pre-empiric study was to give a basis for the interview process on the empiric part of the study. The study indicates that implementing segment reporting has not brought any major concerns or problems. This is due to the fact that most companies that were examined - being publicly listed companies - have traditionally had a clear division between their geographical and commercial segments, and also been obliged to give reports according to these segments. In case of changes in corporate structure, shifting on new lines of businesses or downsizing of operations, the problems in reporting according to IAS -standards, may arise. Such changes will also require changes on information systems, providing the essential information for segment reporting. According to this study, most companies choose the commercial segment as their primary segment for reporting. The pre-empiric study indicates, that most of the companies already following the IAS -standards, still have a lot of improvement to do, in order to meet all the IAS requirements.

Implementation of counter testing in Nokia Automation System

In this study the performance measurement, a part of the research and development of the RNC, was improved by implementing counter testing to the Nokia Automation System. The automation of counter testing is a feature the customer ordered, because performing counter testing manually is rather complex. The objective was to implement an automated counter testing system, which once configured correctly, would manage to run the testing and perform the analysis. The requirements for the counter testing were first studied. It was investigated if the auto-mation of the feature was feasible in the meetings with the customer. The basic functionality required for the automation was also drawn. The technologies used in the architecture of the Nokia Automation System were studied. Based on the results of the study, a new technology, wxWidgets, was introduced. The new technology was necessary to facilitate the implementing of the required feature. Finally the implementation of the counter testing was defined and implemented. The result of this study was the automation of the counter testing method developed as a new feature for the Nokia Automation System. The feature meets the specifications and requirements set by the customer. The performing of the counter testing feature is totally automated. Only configuration of the test cases is done by the user. The customer has presented new requests to further develop the feature and there are plans by the Nokia Automation System developers to implement those in the near future. The study describes the implementation of the counter testing feature introduced. The results of the study give guidelines for further developing the feature.

The down-regulation of disgust by implementation intentions: experiential and physiological concomitants

Emotion regulation plays a key role in mental health and psychopathology. Therefore, it seems important to develop effective forms of emotion regulation. Implementation intentions are if-then plans that help people attain their self-regulatory goals. Perspective-taking and response-focused implementation intentions have been shown to reduce feelings of unpleasantness and arousal, respectively, in response to briefly presented disgusting pictures. The present study addressed the open research questions whether forming these types of implementation intentions is effective in regulating affect during prolonged presentation of disgusting pictures, and whether it is associated with changes in physiological arousal. Eighty-one participants viewed disgusting, neutral, and pleasant pictures of 6 s duration under four instructions: the goal intention to not get disgusted, this goal intention furnished with a perspective-taking or a response-focused implementation intention, and no emotion regulation instructions. The dependent variables were ratings of disgust, valence, arousal, and electrodermal activity. Only perspective-taking implementation intention participants significantly reduced their disgust and unpleasantness as compared to goal-intention and control participants. Arousal and skin conductance did not significantly differ between conditions. The effectiveness of response-focused but not perspective-taking implementation intentions seems to be substantially reduced during sustained exposure duration.

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.

Evaluation and implementation process for commercial elevator landing doors

Tason ovet voivat olla joko itsesuunniteltuja ja -tehtyjä, tai itse malli ja tuote voidaan ostaa myös yrityksen ulkoa. Tätä make-or-buy kysymystä pohdittaessa ilmenee monta tekijää, jotka vaikuttavat päätökseen. Jos yritys käsittää ostamisen parempana vaihtoehtona, tuote tarvitsee myösimplementointisuunnitelman. Tämän työn päätavoite oli luoda arviointi- ja implementointiprosessi kaupallisille hissin tason oville. Muut tavoitteet olivat: selvittää syyt tälle erikoiselle toiminnolle, löytää kaupallisten ovien käyttöön liittyvät edut ja haitat, sekä luoda kriteerit tason ovien arvioinnille. Lopputuloksena saatiin, että tämän prosessin suorittajan pitää sitoutua arviointi- ja implementointiprosessiin,ja että myös virtuaalitehdas tarvitaan täydentämään arviointivaihetta. Mutta tärkein havainto oli, että tulevaisuuden ovistrategia ei ole vielä täysin päätetty ja siitä syystä yrityksen omat ovimallit pitäisi testata ja verrata niitä kaupallisiin ovimalleihin käyttämällä tämän työn arviointiprosessia.

L'Anatomia artística a l"Escola de Belles Arts de Barcelona. Els casos de Jeroni Faraudo (1823-1886) i de Tiberio Ávila (1843-1932)

[cat] Aquest article se centra en la significació i transcendència de l"assignatura d"Anatomia artística a l"Escola de Belles Arts de Barcelona durant la segona meitat del segle XIX i principis de segle XX. S"empren, com a fil conductor, les figures de Jeroni Faraudo i Condeminas (1823-1886) i de Tiberio Ávila Rodríguez (1843-1932), els dos primers professors que impartiren la matèria i que romanen, en l"actualitat, pràcticament inèdits. El coneixement de l"ideari de Faraudo i d"Ávila permet completar el panorama de l"evolució de les idees estètiques a la Catalunya del moment i, alhora, contribueix a la comprensió de l"erosió de la primacia de l"antic en l"aprenentatge oficial de les arts a Catalunya. [spa] Este artículo se centra en la significación y transcendencia de la asignatura de Anatomía artística en la Escuela de Bellas Artes de Barcelona durante la segunda mitad del siglo XIX y principios de siglo XX. Se emplean, como hilo conductor, las figuras de Gerónimo Faraudo Condeminas (1823-1886) y de Tiberio Ávila Rodríguez (1843-1932), los dos primeros profesores que impartieron la materia y que permanecen, en la actualidad, prácticamente inéditos. El conocimiento del ideario de Faraudo y de Ávila permite completar el panorama de la evolución de las ideas estéticas en la Cataluña del momento y, al mismo tiempo, contribuye a la comprensión de la erosión de la primacía del antiguo en el aprendizaje oficial de las artes en Cataluña. [eng]This article focuses on the subject of Artistic Anatomy at the Barcelona School of Fine Arts during the second half of the 19th and early 20th centuries, discussing its signification. The connecting thread of this article are Jeroni Faraudo i Condeminas (1823-1886) and Tiberio Ávila Rodríguez (1843-1932), its first two teachers, who remain nowadays practically unknown. The knowledge of their ideas completes the history of contemporary Catalan aesthetics and also contributes to the comprehension of the erosion in the primacy of the use of ancient models in the official artistic teaching in Catalonia.

A Legislator under Surveillance: The Creation and Implementation of Swiss Banking Legislation 1910-1934

This paper analyses how banking regulation was introduced in Switzerland - one of the world's most prominent financial centres - which remained in place until the beginning of the twenty-first century. It shows that the law adopted on 8 November 1934 is a perfect example of capture of the regulator by the regulated. Essentially a political response in the context of the economic crisis of the 1930s, it largely reflected the interests of banking circles by limiting the intervention of the State as much as possible. The introduction of the new legislation was facilitated by the temporary weakness of Swiss banking circles, as they depended on the State to delay or prevent the collapse of many major credit institutions. They did not manage to derail the law as they had two decades earlier when they scuppered the federal bill on banks drawn up between 1914 and 1916. But this time they were better organized and more united, and intervened all the more effectively in the legislative process itself. The 1934 law is thus distinctive in that it made no structural changes to the architecture of the financial centre but merely codified its practices through flexible legislation meant to reassure the public. The law was aimed less at controlling banking activity than at keeping - thanks to skilfully calibrated political concessions - the State from having to intervene more directly in the internal management of banks or in the fixing of interest rates and the export of capital.

Annales de la Société libre des beaux-arts

1845/04 (T5).

Annales de la Société libre des beaux-arts

1879 (VOL28).

Annales de la Société libre des beaux-arts

1832 (T2).

Annales de la Société libre des beaux-arts

1841 (T11).

Annales de la Société libre des beaux-arts

1846 (T16)-1847.

Annales de la Société libre des beaux-arts

1838 (T8)-1839.