994 resultados para job-order costing
Resumo:
Tutkielman tavoitteena on tarkastella letkuventtiilien tilaus-toimitusketjua ja selvittää, kuinka se muodostuu. Tavoitteena on laatia selvitys yrityksen tilaus-toimitusketjun muodostumisen vaiheista yrityksen sisäiseen käyttöön ja tutkia, kuinka ketjua voitaisiin parantaa, jotta tulevaisuudessa asiakkaita voitaisiin palvella paremmin ja joustavammin. Tutkimusongelmaa lähestytään prosessiajattelun näkökulmasta ja tutkielmassa käytetään kvalitatiivista tutkimusmenetelmää, jonka pääasiallisena tiedonkeruuvälineenä on vapaamuotoiset haastattelut, yrityksen dokumenttien tutkiminen ja analysointi sekä yrityksen toiminnan havainnointi. Tilaus-toimitusketjun parantaminen edellyttää yritykseltä ja sen edustajilta asiakkaiden ostokäyttäytymisen ohjaamista, tiedon avointa ja oikea-aikaista jakamista kaikille sitä tarvitseville sekä kulttuurierojen huomioon ottamista. Erityisesti tilaus-toimitusketjun alkuvaiheisiin tulisi panostaa tulevaisuudessa, sillä monet ongelmat syntyvät tutkimuksen mukaan toimitusketjun alkupuolella.
Resumo:
BACKGROUND: Data evaluating the chronological order of appearance of extraintestinal manifestations (EIMs) relative to the time of inflammatory bowel disease (IBD) diagnosis is currently lacking. We aimed to assess the type, frequency, and chronological order of appearance of EIMs in patients with IBD. METHODS: Data from the Swiss Inflammatory Bowel Disease Cohort Study were analyzed. RESULTS: The data on 1249 patients were analyzed (49.8% female, median age: 40 [interquartile range, 30-51 yr], 735 [58.8%] with Crohn's disease, 483 [38.7%] with ulcerative colitis, and 31 [2.5%] with indeterminate colitis). A total of 366 patients presented with EIMs (29.3%). Of those, 63.4% presented with 1, 26.5% with 2, 4.9% with 3, 2.5% with 4, and 2.7% with 5 EIMs during their lifetime. Patients presented with the following diseases as first EIMs: peripheral arthritis 70.0%, aphthous stomatitis 21.6%, axial arthropathy/ankylosing spondylitis 16.4%, uveitis 13.7%, erythema nodosum 12.6%, primary sclerosing cholangitis 6.6%, pyoderma gangrenosum 4.9%, and psoriasis 2.7%. In 25.8% of cases, patients presented with their first EIM before IBD was diagnosed (median time 5 mo before IBD diagnosis: range, 0-25 mo), and in 74.2% of cases, the first EIM manifested itself after IBD diagnosis (median: 92 mo; range, 29-183 mo). CONCLUSIONS: In one quarter of patients with IBD, EIMs appeared before the time of IBD diagnosis. Occurrence of EIMs should prompt physicians to look for potential underlying IBD.
Resumo:
Tutkielman tarkoituksena oli selvittää leipomoalan opiskelijoiden mielestä tärkeimmät työpaikan valintaan vaikuttavat tekijät. Tavoitteena oli myös selvittää, ovatko työpaikan valintatekijät sellaisia, joihin työnantaja voi vaikuttaa. Tutkimusmenetelmä oli kvantitatiivinen. Tutkimus suoritettiin Koulutuskeskus Salpauksessa Lahden ravitsemis- ja matkailualan leipurilinjalla. Kysely tehtiin kaikkien kolmen vuosikurssin oppilaille. Tutkimuksesta saadut tulokset noudattelivat aikaisempia tutkimustuloksia. Yllättävää oli, että hyvä ilmapiiri ja työtehtävien vaihtelevuus nousi palkkauksen rinnalle huomattavan tärkeiksi työpaikan valintatekijöiksi. Mielenkiintoista oli myös havaita, että työnantajan tuntemista etukäteen joko sukulaisten tai tuttavien työnantajana ei nähty merkittäväksi tekijäksi. Työnantajan kannalta tutkimustulokset olivat hyvät, sillä monet tärkeät työpaikan valintatekijät olivat sellaisia, joihin työnantaja itse voi vaikuttaa.
Resumo:
Tutkimuksen tavoitteena oli tehdä Kymppiposti-ketjulle franchisingyrittäjien rekrytointimalli: Kymppiposti-yrittäjän profiili, rekrytointikanavat ja -keinot, rekrytointi-prosessi ja rekrytoinnissa huomioitavat asiat. Tutkimuksen teoriaosuudessa analysoitiin kattavasti ja huolellisesti lähdekirjallisuus yli 30 vuoden ajalta tutkimusilmiön ymmärtämiseksi. Empiirinen osa koostui kolmen suomalaisen franchising-ketjun ja kolmen franchisingasiantuntijan haastatteluista sekä Kymppiposti-ketjun pilottikokemuksista. Tutkimus on kvalitatiivinen tapaustutkimus ja tutkimusote on konstruktiivinen. Luotu rekrytointimalli testataan ottamalla se käyttöön Kymppiposti-ketjussa (ns. heikko testi). Kymppipostin yrittäjävalinnan perusedellytyksenä on, että hakijalla ei ole rikosrekisteriä ja että hänen luottotiedot ovat kunnossa ts. hakijalla on kyky tehdä tarvittavat investoinnit. Tärkeitä yrittäjäpiirteitä ja -ominaisuuksia ovat motivaatio, halu menestyä, hyvät asiakaspalvelu- ja vuorovaikutustaidot, innovatiivisuus, halu ja kyky panostaa työhön, siisteys ja terveys. Rekrytointikeinoina suositellaan monikanavaisuutta, jossa rekrytointisanoma on erilaistettu hakijatyypeittäin. Rekrytointiprosessi kestää 3–6 kk ja siihen osallistuu useita henkilöitä. Prosessiin kuuluu 3 haastattelua, 2 testiä, ketjuyrittäjän haastattelu, työhön tutustuminen, koulutus- ja työharjoittelu sekä koeaika. Rekrytoinnissa on erityisesti huomioitava, että valinta-kriteereistä pidetään kiinni, hakijan oltava aktiivinen, harkinnalle on annettava aikaa ja konseptin ja ketjuyrittämisen keskeiset asiat (sopimus, pelisäännöt, laskelmat, investoinnit) on käytävä tarkkaan läpi hakijan kanssa.
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This paper investigates the determinants of job satisfaction of university graduates in Spain. We base our analysis on Locke"s discrepancy theory [Locke (1969)] and decompose subjective evaluation of job characteristics into surplus and deficit levels. We also study the importance of overeducation and over-skilling on job satisfaction. We use REFLEX data, a survey of university graduates. We conclude that job satisfaction is mostly determined by the subjective evaluation of intrinsic job characteristics, with an asymmetric impact of surpluses and deficits. Over-skilling is much more important than over-education in explaining the job satisfaction of university graduates, although the latter is also significant.
Resumo:
For more than a decade, researchers have been aware of the increased pace of small-firm internationalization and the greater effect of these rapidly growing small businesses on the wealth, international trade, and job-creation opportunities of countries. Due to the small size of the home market, Finnish companies have been generally considered highly interested in internationalization. One particular domain in which rapid internationalization has been considered feasible is the global software business, with its knowledge-intensive nature and high growth potential. However, over time the failure rate of small entrepreneurial firms has remained especially high in high-technology markets. One of the reasons for this seems to lie in the fact that these companies are often formed by people with a strong technological background but limited competences in other areas. Further, research on the marketing capabilities of rapidly internationalizing high-tech firms has been scarce thus far. In addition, while there is much research on the first years of operations of rapidly internationalizing companies, it is not well known what becomes of them later on. Therefore, there is a need for more investigation into the managerial mindset, competences and decision-making in these small companies, especially from the perspective of how they acquire and exploit market knowledge, and enhance their networking capabilities in order to promote international expansion. The present study focuses on market orientation in small software firms that internationalize their operations rapidly in global software markets. It builds on qualitative data to illustrate how these companies develop their market-oriented product-market strategies during the process of increasing international commitment. It also shows how they manage their network relationships in order to be able to offer better customer service and to thrive in the fierce global competition. The study was conducted in the empirical context of Finnish small software companies, and the main data consists of interviews with top managers in these businesses. The interviews were designed to cover a minimum period of five years of the company's international operations, thus offering a retrospective in-depth perspective on market orientation, internationalization and partnerships in the given context. One particular focus is on less successfully internationalized software companies, and the challenges they face when approaching international markets. This study makes a significant contribution to the literature on market orientation for several reasons. First, building on data from the software industry, it clarifies the existing theory in the context of rapid internationalization and network relationships. Secondly, it provides a good body of evidence on market orientation in both successfully and less successfully internationalized companies, and identifies the key related differences between the two company groups. Thirdly, it highlights the importance of inter-firm networks in the rapid internationalization of small software firms, providing companies with important market knowledge and, in some cases, management challenges. Fourthly, this investigation clarifies market orientation in the context of different software-product strategies, thus, combining the perspectives of market orientation in both manufacturing and services. In sum, the results of the study are significant for both small software firms and public-policy makers since they shed light on the market-oriented managerial mindset and the market-information gathering and sharing processes that are needed in successful rapid internationalization.
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The possible coexistence of ferromagnetism and charge/orbital order in Bi3/4Sr1/4MnO3 has been investigated. The manganite Bi0.75Sr0.25MnO3, with commensurate charge balance, undergoes an electronic transition at TCO~600 K that produces a longrange modulation with double periodicity along a and c axis, and unusual anisotropic evolution of the lattice parameters. The previously proposed ferromagnetic properties of this new ordered phase were studied by magnetometry and diffraction techniques. In zero field the magnetic structure is globally antiferromagnetic, ruling out the apparition of spontaneous ferromagnetism. However, the application of magnetic fields produces a continuous progressive canting of the moments, inducing a ferromagnetic phase even for relatively small fields (H<<1 T). Application of pulsed high fields produces a remarkable and reversible spin polarization (under 30 T, the ferromagnetic moment is ~3 ¿B/Mn, without any sign of charge order melting). The coexistence of ferromagnetism and charge order at low and very-high fields is a remarkable property of this system.
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The objective of the thesis was to create a cost accounting system which also takes into account capital costs. The system had to be suitable for the case company. The thesis aims at finding out what kind of a cost accounting system is needed in order to calculate the total costs for the various services of the company. The thesis follows the qualitative research principles. The starting point is depicting of actual life. The research subjects are units of actual life, and the objective is to achieve a result that can also be applied in practice. The thesis studies the internal accounting of the company, cost accounting in particular. The thesis also studies the theories of traditional cost accounting and activity-based cost accounting. When studying the theories, they are also compared with the practices used in the case company. As a result of the thesis, a cost accounting system that the company may use in practice was generated. The system principles do not adhere to any single theory: instead, the system is a combination of the traditional cost accounting and the activity-based cost accounting.
Resumo:
Extreme prematurity and pregnancy conditions leading to intrauterine growth restriction (IUGR) affect thousands of newborns every year and increase their risk for poor higher order cognitive and social skills at school age. However, little is known about the brain structural basis of these disabilities. To compare the structural integrity of neural circuits between prematurely born controls and children born extreme preterm (EP) or with IUGR at school age, long-ranging and short-ranging connections were noninvasively mapped across cortical hemispheres by connection matrices derived from diffusion tensor tractography. Brain connectivity was modeled along fiber bundles connecting 83 brain regions by a weighted characterization of structural connectivity (SC). EP and IUGR subjects, when compared with controls, had decreased fractional anisotropy-weighted SC (FAw-SC) of cortico-basal ganglia-thalamo-cortical loop connections while cortico-cortical association connections showed both decreased and increased FAw-SC. FAw-SC strength of these connections was associated with poorer socio-cognitive performance in both EP and IUGR children.
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Présentation En accord avec la loi suisse, seul le patient peut décider de la notification, dans son dossier, d'un ordre de «non réanimation » (DNACPR) en cas d'arrêt cardio-respiratoire. L'équipe médicale peut exceptionnellement prendre une telle décision, si elle juge qu'une réanimation n'a aucune chance d'aboutir. Les mécanismes menant à ce processus de décision n'ont pas encore été complètement investigués, en particulier en Suisse. Enjeu Notre étude vise à déterminer la prévalence de l'ordre de «non réanimation» après l'admission, l'auteur de cette décision, ainsi que son association avec certaines caractéristiques propres aux patients : le sexe, l'âge, la situation familiale, la nationalité, la religion, le nombre et le type de comorbidités. Nous cherchons ainsi à mieux définir quels sont les facteurs importants dans ce processus décisionnel complexe où le jugement médical, ainsi que l'information apportée aux patients sont primordiaux. Contexte de recherche Nous avons effectué une étude observationnelle sur une durée de 6 semaines, en analysant les formulaires d'admission de 194 patients hospitalisés dans le service de médecine interne du CHUV, dans les 72 heures après leur admission. Résultats L'étude montre que plus de la moitié des 194 dossiers de patients analysés ont un ordre de « non réanimation » (DNACPR) (53%). 27% de ces décisions ont été prises par les patients eux-mêmes, 12% par leur représentant thérapeutique/famille et 61% par les équipes médicales. Nous trouvons une association statistiquement significative entre l'ordre DNACPR et l'âge, avec un âge moyen de 80.7 +-10.8 ans dans le groupe « non réanimation » versus 67.5 +- 15.1 ans dans le groupe « réanimation », entre l'ordre DNACPR et une pathologie oncologique, quel que soit le stade de cette dernière, ainsi qu'entre l'ordre DNACPR et la religion protestante. Une analyse de sous-groupe montre que l'âge, ainsi que la pathologie oncologique sont statistiquement significatifs lors de l'analyse des décisions prises par les équipes médicales. La religion protestante est, quant à elle, significative lors de l'analyse des décisions prises par le patient ou son représentant. Perspectives Contrairement aux publications passées, cette étude montre une prédominance de l'ordre de «non réanimation » (DNACPR) à l'admission dans un service de médecine interne, principalement sur décision médicale. La plupart des patients ont été jugés incapables de discernement sur la question ou n'ont tout simplement pas été impliqués dans le processus décisionnel. Une réflexion doit avoir lieu afin de prendre des mesures de sensibilisation auprès des équipes médicales et d'approfondir la formation médicale et éthique sur le sujet de la détermination de l'attitude de réanimation. D'autres études qualitatives permettraient de mieux comprendre les motivations ayant mené à ces nombreuses décisions médicales, ainsi que les critères importants pour les patients.
Resumo:
Two studies examined the effect of applicants' smiling on hireability. In a pre-test study, participants were asked to rate the expected behavior for four types of applicants. Newspaper reporter applicants were expected to be more serious than applicants for other jobs. In Study 1, participants were randomly assigned to be an applicant or interviewer for a newspaper reporting job. Smiling was negatively related to hiring, and smiling mediated the relation between applicants' motivation to make a good impression and hiring. Hiring was maximized when applicants smiled less in the middle of the interview relative to the start and end. In Study 2, participants watched Study 1 clips and were randomly assigned to believe the applicants were applying to one of four jobs. Participants rated more suitability when applicants smiled less, especially for jobs associated with a serious demeanor. This research shows that job type is an important moderator of the impact of smiling on hiring.
Resumo:
Tutkimuksessa selvitetään, mitä yrityksen tulee ottaa huomioon ulkomaalaista vuokratyövoimaa käyttäessään. Suomea uhkaavan työvoimapulan ehkäisemiseksi tarvitsemme työperäistä maahanmuuttoa. Joillakin aloilla työvoimapulasta kärsitään jo nyt. Ulkomaalaisten osuus Suomen väestöstä on viime vuosina nopeasti kasvanut, mutta muualta tulleiden sopeuttamisessa on ollut puutteita. Vuokratyöntekijöiden määrä on noussut viimeisen viiden vuoden aikana, mutta olemme vielä jäljessä Euroopan keskitasosta. Yritykset eivät osaa vielä täysin hyödyntää monikulttuurista työvoimaa. Hyvä kielitaito ja Suomessa hankittu koulutus parantavat ulkomaalaistaustaisen henkilön työnsaantimahdollisuuksia. Vuokratyövoima tarjoaa käyttäjäyritykselle joustavan välineen tuotannon vaihteluihin. Lisäksi työvoiman vapaa liikkuvuus toteutuu Euroopan Unionin alueella varsin hyvin. Toisaalta globaali kilpailu ammattitaitoisista siirtotyöläisistä on kovaa.
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The construct of career adaptability, or the ability to successfully manage one's career development and challenges, predicts several important outcomes; however, little is known about the mechanisms contributing to its positive effects. The present study investigated the impact of career adaptability on job satisfaction and work stress, as mediated by individuals' affective states. Using a representative sample of 1671 individuals employed in Switzerland we hypothesized that, over time, career adaptability amplifies job satisfaction and attenuates work stress, through higher positive affect and lower negative affect, respectively. The data resulted from the first three waves of a longitudinal project on professional paths conducted in Switzerland. For each wave, participants completed a survey. Results of the 3-wave cross-lagged longitudinal model show that employees with higher career adaptability at Time 1 indeed experienced at Time 3 higher job satisfaction and lower work stress than those with lower career adaptability. The effect of career adaptability on job satisfaction and work stress was accounted for by negative affect: Individuals higher on career adaptability experienced less negative affect, which led to lower levels of stress and higher levels of job satisfaction, beyond previous levels of job satisfaction and work stress. Overall results support the conception of career adaptability as a self-regulatory resource that may promote a virtuous cycle in which individuals' evaluations of their resources to cope with the environment (i.e., career adaptability) shape their affective states, which in turn influence the evaluations of their job.