CORPORATE SOCIAL RESPONSIBILITY from theory into financial statement: UPM-Kymmene Oyj

For number of reasons social responsibility in corporations has become a more essential part of business operations than before. Corporate social responsibility (CSR) is dealt with different means and aspects but the overall effects it has on organisations performance, communication and underline actions is indisputable. The thesis describes corporate social responsibility and the main objective was to observe how corporate social responsibility has developed in our case company with answering to main research question how CSR reporting has evolved in UPM-Kymmene Oyj? In addition following questions were also addressed: Is there a monetary value of CSR? What does proficient CSR report consist of? What does corporate social responsibility consist of? Qualitative research method, content analysis to be precise, was chosen and excessive literature study performed to find the theoretical back ground to perform the empirical part of the study. Data for the empirical part was collected from UPM-Kymmene Oyj financial data and annual reports. The study shows that UPM-Kymmene Oyj engagement to CSR and reporting of CSR matter have improved due time but still few managerial implications could be found. UPM-Kymmene Oyj economic key figures are only building shareholder value and stakeholders are identified in very general level. Also CSR data is scattered all over the annual report which causes problems to readers. The scientific importance of this thesis arises from the profound way CSR has been addressed in a holistic manner. Thus it is giving a good basis to understand the underlying reasons of CSR from society towards the organisation and vice versa.

MASTER DATA MANAGEMENT MATURITY AND TECHNOLOGY ASSESSMENT - From theory to practice, case Ineo Oy

After decades of mergers and acquisitions and successive technology trends such as CRM, ERP and DW, the data in enterprise systems is scattered and inconsistent. Global organizations face the challenge of addressing local uses of shared business entities, such as customer and material, and at the same time have a consistent, unique, and consolidate view of financial indicators. In addition, current enterprise systems do not accommodate the pace of organizational changes and immense efforts are required to maintain data. When it comes to systems integration, ERPs are considered “closed” and expensive. Data structures are complex and the “out-of-the-box” integration options offered are not based on industry standards. Therefore expensive and time-consuming projects are undertaken in order to have required data flowing according to business processes needs. Master Data Management (MDM) emerges as one discipline focused on ensuring long-term data consistency. Presented as a technology-enabled business discipline, it emphasizes business process and governance to model and maintain the data related to key business entities. There are immense technical and organizational challenges to accomplish the “single version of the truth” MDM mantra. Adding one central repository of master data might prove unfeasible in a few scenarios, thus an incremental approach is recommended, starting from areas most critically affected by data issues. This research aims at understanding the current literature on MDM and contrasting it with views from professionals. The data collected from interviews revealed details on the complexities of data structures and data management practices in global organizations, reinforcing the call for more in-depth research on organizational aspects of MDM. The most difficult piece of master data to manage is the “local” part, the attributes related to the sourcing and storing of materials in one particular warehouse in The Netherlands or a complex set of pricing rules for a subsidiary of a customer in Brazil. From a practical perspective, this research evaluates one MDM solution under development at a Finnish IT solution-provider. By means of applying an existing assessment method, the research attempts at providing the company with one possible tool to evaluate its product from a vendor-agnostics perspective.

Gender-tutkimuksen uusi vuosikymmen : queer theory

Kirjallisuusarvostelu

Elämänkokemukset ja koherenssin tunne – typologinen tutkimus grounded theory -metodologiaa soveltaen

Tutkimuksen tarkoituksena on laadullisin menetelmin syventää tietoa työikäisten (28–60-vuotiaiden) suomalaisten kvantitatiivisesti mitatun koherenssin tunteen takana olevista tekijöistä. Tutkimuksella halutaan tuottaa aineistolähtöisesti tietoa siitä, mitkä käsitteet kuvaavat tutkittavien kerrottujen elämänkokemusten kautta selvitettyä koherenssin tunnetta ja samalla lisäämään ymmärrystä Antonovskyn salutogeenisesta teoreettisesta mallista. Tutkimukseen osallistuneet olivat Health and Social Support tutkimukseen vuosina 1998 ja 2003 osallistuneita. Koko kyseinen tutkimusotos edusti vuonna 1998 20–24, 30–34, 40–44 ja 50–54 -vuotiasta Suomen väestöä. Tutkimuksen metodina käytettiin glaserilaista grounded theory -metodologiaa. Tutkimuksen aineistonkeruu toteutettiin kolmessa eri vaiheessa. Ensimmäisessä vaiheessa haastateltiin 27 tutkittavaa. Toisessa vaiheessa haastateltavilta kerättiin lisäaineistoa kirjallisesti. Kahdeksan vastasi tähän pyyntöön. Kolmannessa vaiheessa haastateltiin seitsemää. Haastattelujen yhteydessä haastateltavat täyttivät koherenssin tunteen mittarin (13-osainen). Aineisto analysoitiin koherenssipisteiden mukaisesti kolmena eri aineistona. Tulokseksi saatiin substantiivinen teoria. Tutkimuksen tuloksena kuvattiin sosiaalinen perusprosessi, joka nimitettiin Elämän kokonaisuudeksi tässä hetkessä. Sosiaalisen perusprosessin sisällä on typologia. Jokaisesta koherenssipisteryhmästä muodostettiin oma typologia. Kukin typologia sisälsi neljä tyyppiä. Sosiaalisen perusprosessin vaiheet olivat: ehdot tämän hetken taustalla, eläminen ehtojen varassa ja uusia luoden (tietynlainen ihminen, eläminen tässä hetkessä, kokonaisnäkemys elämästä) sekä jatkaminen ehtojen varassa ja uusia luoden. Typologiat ovat nimeltään eheät, pärjäävät ja sinnittelijät. Haastateltavien kokemuksia ei analyysivaiheessa pyritty liittämään tiettyyn kontekstiin, vaan ne liittyivät toimintaan ja käyttäytymiseen. Tulosten tarkasteluvaiheessa tehtiin kuitenkin lyhyt kuvaus elämänkulkututkimuksesta sekä sosiaalisesta ja kulttuurisesta ympäristöstä. Tutkimustulokset ovat kuvailevia ja niiden perusteella saadaan viitteitä siitä, millaiset asiat ovat yhteydessä koherenssin tunteeseen ja millä tavalla yhteys rakentuu. Saatu substantiivinen teoria on pätevä tässä aineistossa. Tulokset noudattelevat Antonovskyn salutogeenista teoreettista mallia siltä osin, että mitä korkeammat koherenssipisteet olivat, sitä enemmän typologiassa oli eheyttä lisääviä tekijöitä. Eheys tuo elämään henkistä liikkumavaraa, jota typologian tyypit (rakentava, ilmavasti elävä, elämänmyönteinen, juureva realisti) ilmentävät. Typologioiden kuvauksista voidaan lukea, että kaikissa tyypeissä kuvataan vaikeita elämänkokemuksia. Olennaista on se, miten näihin vaikeuksiin suhtaudutaan. Eheillä on parhaat edellytykset käsitellä elämän haasteita. Voidaan kuitenkin todeta, että kaikki tähän tutkimukseen osallistuneet olivat selviytyjiä.

Social ventures : the development of the theory of sustainable contributive advantage and initial empirical tests

This thesis attempts to fill gaps in both a theoretical basis and an operational and strategic understanding in the areas of social ventures, social entrepreneurship and nonprofit business models. This study also attempts to bridge the gap in strategic and economic theory between social and commercial ventures. More specifically, this thesis explores sustainable competitive advantage from a resource-based theory perspective and explores how it may be applied to the nonmarket situation of nonprofit organizations and social ventures. It is proposed that a social value-orientation of sustainable competitive advantage, called sustainable contributive advantage, provides a more realistic depiction of what is necessary in order for a social venture to perform better than its competitors over time. In addition to providing this realistic depiction, this research provides a substantial theoretical contribution in the area of economics, social ventures, and strategy research, specifically in regards to resource-based theory. The proposed model for sustainable contributive advantage uses resource-based theory and competitive advantage in order to be applicable to social ventures. This model proposes an explanation of a social venture’s ability to demonstrate consistently superior performance. In order to determine whether sustainable competitive advantage is in fact, appropriate to apply to both social and economic environments, quantitative analyses are conducted on a large sample of nonprofit organizations in a single industry and then compared to similar quantitative analyses conducted on commercial ventures. In comparing the trends and strategies between the two types of entities from a quantitative perspective, propositions are developed regarding a social venture’s resource utilization strategies and their possible impact on performance. Evidence is found to support the necessity of adjusting existing models in resource-based theory in order to apply them to social ventures. Additionally supported is the proposed theory of sustainable contributive advantage. The thesis concludes with recommendations for practitioners, researchers and policy makers as well as suggestions for future research paths.

Towards conceptually comprehensive and integrated theory of entrepreneurial opportunity

Insufficient understanding of entrepreneurial opportunities characterizes entrepreneurship research (Companys & McMullen 2006, 302). Subsequently, the purpose of this study was to analyze the concept of entrepreneurial opportunity and to explore and synthetize the integrated theory of entrepreneurial opportunity. A theoretical and concept analytical approach was adapted. Findings of this study was that entrepreneurial opportunity concept was used for variety of different phenomena. No commonly accepted definition existed. Altogether 24 attributes that described the concept were found. The most frequently attached attributes were agent and action, new goods and services, market, value, new means ends or both, and future. Further, the results implied that opportunity could be best understood as a part of a process. Opportunity emerges out of intervened factors. Changes in the environment together with factors related to knowledge, cognition and social ties are the most important drivers of opportunity. Preventing factors that impeded the emergence of opportunity were typically related to cognitive and organizational factors. This study found a tendency towards more integrated theory of entrepreneurial opportunity. The integrated theory acknowledged the usefulness of both discovery and creation theories of opportunity in explaining opportunity. Yet three argument types of integrating two different opportunity theories were identified. These were process category, contextual category and complementing category. Opportunity is at the same time cognitive, social and linguistic construct, although it is shaped by the objective environment. Opportunity requires linguistic endeavors to become explicit. Materialization of opportunity occurs in a social context. Moreover, it is always characterized by some extent of subjectivity, as opportunities cannot appear without the agent and their action. Due to these the concept remains always to some extent ambiguous. Tolerating and harnessing change and investing in human and social capital create the preeminent environment for the entrepreneurial opportunity to be identified.

Grounded theory -tutkimusmenetelmä ja sen käyttö akateemisissa julkaisuissa

Työn tavoitteena on selvittää mitä on grounded theory, miten se on sovellettavissa akateemisissa julkaisuissa ja miten eri julkaisujen grounded theory -tutkimukset eroavat toisistaan. Työ on toteutettu järjestelmällisesti analysoimalla neljän markkinointia käsittelevän lehden julkaisemat GT-tutkimukset vuosina 2000-2012. Tuloksina havaitaan lehdille tyypillisiä ominaispiirteitä. Tarkastelun kohteena ovat tutkimusotannat, tutkimusprosessit, tutkimusten aihealueet sekä tutkimuksissa esitetyt lopputulokset. Lisäksi työssä tarkastellaan havaittuja trendejä grounded theory tutkimuksissa sekä pohditaan tutkimusmenetelmän tulevaisuutta. Perinteinen GT-tutkimus on tietyissä akateemisissa lehdissä yhä yleisesti käytetty menetelmä, mutta sen soveltava käyttö, sekä monimenetelmäiset tutkimukset ovat selvässä kasvussa.

The theory of constraints in manufacturing

In this paper, a systematic and quantitative view is presented for the application of the theory of constraints in manufacturing. This is done employing the operational research technique of mathematical programming. The potential of the theory of constraints in automated manufacturing is demonstrated.

Application of the center manifold theory to the study of slewing flexible Non-ideal structures with nonlinear curvature: a case study

In this paper is Analyzed the local dynamical behavior of a slewing flexible structure considering nonlinear curvature. The dynamics of the original (nonlinear) governing equations of motion are reduced to the center manifold in the neighborhood of an equilibrium solution with the purpose of locally study the stability of the system. In this critical point, a Hopf bifurcation occurs. In this region, one can find values for the control parameter (structural damping coefficient) where the system is unstable and values where the system stability is assured (periodic motion). This local analysis of the system reduced to the center manifold assures the stable / unstable behavior of the original system around a known solution.

A Modified phosphate-carrier protein theory is proposed as a non-target site mechanism For glyphosate resistance in weeds

Glyphosate is an herbicide that inhibits the enzyme 5-enolpyruvyl-shikimate-3-phosphate synthase (EPSPs) (EC 2.5.1.19). EPSPs is the sixth enzyme of the shikimate pathway, by which plants synthesize the aromatic amino acids phenylalanine, tyrosine, and tryptophan and many compounds used in secondary metabolism pathways. About fifteen years ago it was hypothesized that it was unlikely weeds would evolve resistance to this herbicide because of the limited degree of glyphosate metabolism observed in plants, the low resistance level attained to EPSPs gene overexpression, and because of the lower fitness in plants with an altered EPSPs enzyme. However, today 20 weed species have been described with glyphosate resistant biotypes that are found in all five continents of the world and exploit several different resistant mechanisms. The survival and adaptation of these glyphosate resistant weeds are related toresistance mechanisms that occur in plants selected through the intense selection pressure from repeated and exclusive use of glyphosate as the only control measure. In this paper the physiological, biochemical, and genetic basis of glyphosate resistance mechanisms in weed species are reviewed and a novel and innovative theory that integrates all the mechanisms of non-target site glyphosate resistance in plants is presented.