Criterios de selección de proveedores de tecnologías de la información y comunicaciones en el sector financiero : Consecuencias de su aplicación y estudio de un caso real

Peer-reviewed

Anàlisi econòmica financera del sector vinícola català

Objecte: El present treball reflecteix l'anàlisi econòmica financera de les grans indústries elaboradores de vi a Catalunya en el període 2008-2012. S'ha considerat la indústria vinícola per ser un sector estratègic dintre de l'agroalimentació catalana, considerada primer clúster agroalimentari d'Europa segons dades de l'observatori de clústers de l'Stockholm School of Economics. L'estudi posiciona aquestes indústries dintre del sector agroalimentari català i espanyol i presenta els principals indicadors econòmics i financers per tal de diagnosticar la salut d'aquestes empreses en el període 2008-2012 mitjançant una anàlisi a curt i llarg termini, una anàlisi de resultats i una anàlisi dels canvis patrimonials i dels fluxos d'efectiu de les empreses vinícoles. Disseny/metodologia: Les dades utilitzades provenen dels estats comptables de les indústries vinícoles en el període 2008-2012, en concret, es recull una mostra d'empreses catalanes que elaboren vi amb uns ingressos d'explotació mínims de 5.700.000 € i uns actius mínims de 2.850.000 €, que presenten comptes anuals normals seguint el que disposa el Pla General Comptable en aquest període, i que majoritàriament són grans empreses sobre les que es porta a terme l'anàlisi econòmic financer mitjançant l'estadística descriptiva oportuna arribant a uns resultats i conclusions. Aportacions i resultats: L'estudi permet assenyalar que les empreses vinícoles en aquest període gaudeixen d'una bona salut econòmica i financera, amb un reduït nombre d'empreses que concentren gran part de les vendes. Tot i que les vendes hanaugmentat, s'experimenta una reducció dels resultats econòmics per l'augment de les despeses d'explotació en aquest període. Per tant, no gaudeixen d'una gestió eficient de les despeses. Limitacions: Seria convenient estendre la mostra a petites empreses vinícoles i arribar fins a dades actuals per confirmar els canvis de tendència en l'anàlisi econòmica i financera. Implicacions pràctiques: Permet valorar la projecció d'aquest sector en els últims anys a Catalunya, per prendre les oportunes decisions econòmiques al respecte. Implicacions socials: Els resultats permeten posar de manifest canvis que cal fer en el sector, per tal de que les empreses segueixin ben posicionades. Valor afegit: Per les associacions, cooperatives i empreses vinícoles en general, dóna informacions econòmiques i financeres rellevants de la salut empresarial de les empreses del vi en aquest difícil període, amb indicacions a seguir per assolir els reptes de futur.

Public-private sector wage differentials by type of contract: evidence from Spain

The article examines public-private sector wage differentials in Spain using microdata from the Structure of Earnings Survey (Encuesta de Estructura Salarial). When applying various decomposition techniques, we find that it is important to distinguish by gender and type of contract. Our results also highlight the presence of a positive wage premium for public sector workers that can be partially explained by their better endowment of characteristics, in particular by the characteristics of the establishment where they work. The wage premium is greater for female and fixed-term employees and falls across the wage distribution, being negative for more highly skilled workers.

Development of corporate social responsibility in Finnish forest industry

The main objective of this thesis was to map the development of corporate social responsibility (CSR) in Finnish forest industry. The aim was to describe the development and find factors that explain the development. Another objective was to understand the influence of different stakeholders on the development as well as examine the development of CSR reporting. This qualitative case study used thematic interviews as the research method. The research data were collected by conducting 11 interviews among the case company representatives and stakeholders. Based on the research results, no single factor in the background of the phenomenon could be showed. Instead, CSR has developed in stages through its different dimensions. The main drivers of CSR turned out to be environmental organizations, customers and local communities. It can be concluded that the forest industry has taken CSR seriously for a long time, which has benefited the forest companies in many ways.

IT architecture for category driven corporate procurement measurement

The purpose of this thesis was to investigate creating and improving category purchasing visibility for corporate procurement by utilizing financial information. This thesis was a part of the global category driven spend analysis project of Konecranes Plc. While creating general understanding for building category driven corporate spend visibility, the IT architecture and needed purchasing parameters for spend analysis were described. In the case part of the study three manufacturing plants of Konecranes Standard Lifting, Heavy Lifting and Services business areas were examined. This included investigating the operative IT system architecture and needed processes for building corporate spend visibility. The key findings of this study were the identification of the needed processes for gathering purchasing data elements while creating corporate spend visibility in fragmented source system environment. As an outcome of the study, roadmap presenting further development areas was introduced for Konecranes.

Web-based corporate social responsibility reporting

Due to concerns regarding globalisation and sustainable development, corporate social responsibility (CSR) is topical in the business context and in the field of accounting. The main objective of this study was to review previous academic literature in the field of CSR reporting and develop an insight into CSR reporting in the Web-based environment. The main purpose was to find out what Web-based CSR reporting is like and how companies are utilising the Internet to communicate on responsibility issues. I did not, however, collect empirical research data but limited my study into theoretical and descriptive examination. In order to create an insight into Web-based reporting, I examined the development, motives and current practices of CSR reporting. I concluded that the Internet is a unique, interactive communication channel that is used differently compared with annual reports. The amount of companies engaging in Web-based CSR reporting is increasing and the reporting practices in terms of e.g. content and accessibility of information vary. I also concluded that many companies have not yet discovered the true potential of the Web as an interactive communication medium.

Business opportunities in power sector of Ukraine : focus small-scale hydro and wind power sectors

In the last few years, the Ukrainian investment market has constantly shown strong performance and significant growth. This is primarily due to the investment attractiveness of Ukraine. From the perspective of investments in energy sector, Ukraine can be described as a country providing significant number of opportunities to multiply invested funds. But there are numbers of risks which hamper large investments. The work objective was to discover opportunities in small-scale hydropower and wind power sectors of Ukraine and more importantly to prove economic expediency of such investments. Thesis covers major of issues, concerning entering the Ukrainian power market as a foreign investor. It provides basic information about the structure of power market, the state of renewables sector in Ukraine, development of power sector in the regions, functioning of Wholesale Electricity Market, formation of electricity prices, possibilities for implementing joint Implementation mechanism, while the most attention, nevertheless, is concentrated on the opportunities in small-scale hydro and wind power sectors. Theoretical part of the study disclosed that Crimea peninsula has perfect wind conditions and could be a prospective area for wind project development. Investment analysis revealed that project profits will be excellent if green tariff for renewable energy is adopted. By the moment uncertainties about green law adoption bring additional risk to the projects and complicate any investment decision.

Developing A Knowledge Management Process Model for Internal IT Organization, Case: Stora Enso Oyj, Corporate IT

The objectives of this Master’s Thesis were to find out what kind of knowledge management strategy would fit best an IT organization that uses ITIL (Information Technology Infrastructure Library) framework for IT Service Management and to create a knowledge management process model to support chosen strategy. The empirical material for this research was collected through qualitative semi-structured interviews of a case organization Stora Enso Corporate IT. The results of the qualitative interviews indicate that codification knowledge management strategy would fit best for the case organization. The knowledge management process model was created based on earlier studies and a literature of knowledge management. The model was evaluated in the interview research and the results showed that the created process model is realistic, useful, and it responds to a real life phenomenon.

Disseny i implementació d'una web administrable pel sector del caravàning

Vivim en una era digital on cada vegada més les persones estem connectades a la xarxa, ja sigui a través del mòbil, ordinadors o altres dispositius. Actualment internet és un gran aparador i des de fa temps, les empreses han vist en aquest una manera de treure’n profit. És per això, junt amb el seu baix cost, que fa que qualsevol empresa disposi del seu propi espai a la xarxa. D’aquestes idees sorgeix el projecte de fer la web per AutoSuministres Motor. La principal funció de la web es donar-se a conèixer i ensenyar els seus productes, que en aquest cas, són autocaravanes i caravanes. Tot i així, la pàgina web contindrà un espai de reportatges on l’usuari podrà conèixer més a fons un model concret d’autocaravana o caravana i on també podrà demanar més informació mitjançant un formulari de contacte. Per tant, la pàgina web serà totalment administrable perquè els comercials puguin introduir els vehicles corresponents i l’usuari final pugui consultarlos correctament d’una manera fàcil i senzilla. Per tal de dur a terme aquesta web s’ha tingut en compte utilitzar eines de programació de distribució lliure com és el llenguatge PHP, la base de dades MySQL i jQuery.

Venäläiset instituutiot corporate governancen kentässä

Tutkielma rakentaa puitteet venäläisen toimintaympäristön ymmärtämiselle. Institutionaalisen ympäristön on oltava vahva tukeakseen yritysten corporate governancen mukaista toimintaa. Venäjän tapauksessa instituutiot ovat vielä osin kehittymättömiä ja vahvasti peräisin Neuvostoliiton ajoilta. Niiltä ajoilta on jäänyt myös suuri kulttuurinen perintö, joka vaikuttaa venäläisten toimintaan vielä tänäkin päivänä. Yrityksillä on monia mahdollisuuksia toimia venäläisillä markkinoilla lainmukaisesti, vaikka se onkin välillä hankalaa. Yritykset ovatkin kehittäneet keinoja, joilla regulatiiviset puitteet voidaan kiertää ja oikaista. Tässä niitä avustavat usein myös valtion kontrollit. Valtion on kehitettävä lainsäädäntöä, jotta yritysten olisi helpompi toimia sen mukaan. Lisäksi korruptiota on vähennettävä, jotta yrityksillä ei olisi mahdollisuutta toimia laittomasti ja viranomaisilla olisi mahdollisuus suorittaa työtehtäviään.

Productivity, Technical eficiency and internationalisation of the Spanish chemical sector

relationship between productivity and international position of Spanish chemical firms in the period 2005-2011. The goal is to determine whether companies that follow and international strategy, either with exports or by investment in foreign countries obtain greater productivity growth than these that do not operate in global market. For this purpose a panel data set with microdata has been created. A preliminary analysis of the evolution of productivity growth in the sector is carried out. The measurement of Total Factor Productivity is performed. With the estimated TFP we analyze the differentials in productivity growth, comparing the effects of export and investment behavior with non-international firms.

Corporate Governance: Osakeyhtiön johdon velvollisuudet ja vastuu

Tutkimuksen tarkoituksena on selvittää, millainen Corporate Governance -järjestelmä ja sääntely-ympäristö Suomessa on voimassa. Tutkimuksessa tarkastellaan lisäksi osakeyhtiön johdon fidusiaarisia velvollisuuksia ja johdon velvollisuuksien tehosteena olevaa vastuujärjestelmää. Corporate Governance -järjestelmää analysoidaan perinteisestä oikeustieteellisestä näkökulmasta poiketen oikeustaloustieteen metodein. Tutkimuksen teoriapohja perustuu koti- ja ulkomaiseen oikeustaloustieteelliseen kirjallisuuteen, muutoin tutkimuksessa tukeudutaan suurimmilta osin kotimaiseen oikeuskirjallisuuteen ja virallislähteisiin. Suomalainen Corporate Governance -järjestelmä minimioi tehokkaasti transaktiokustannuksia ja tarjoaa osakkeenomistajille tehokkaan, informaation epäsymmetriaa rajoittavan valvontamekanismin. Jos johto toimii velvollisuuksiensa vastaisesti, osakkeenomistajat erottavat johdon, joka ei nauti sen luottamusta tai johto joutuu vastaamaan toimistaan vahingonkorvausvastuun tai rikosoikeudellisen vastuun kautta.

Quantification of the uranium concentration in human urine by inductively coupled plasma-sector field mass spectrometry (ICP-SFMS)

In this study, the validation of a method for analyzing the uranium (U) concentration in human urine samples by inductively coupled plasma-sector field mass spectrometry (ICP-SFMS) was conducted. PROCORAD (the Association for the Promotion of Quality Control in Radiotoxicological Analysis) provided two urine samples spiked with unknown contents of U (Sample A = 33.6 ± 1.0 µg/L and Sample B = 3.3 ± 0.1 µg/L) and one unspiked sample as a blank. The analyses were directly performed on the diluted urine samples (dilution factor = 1:20) in 5% v/v HNO3. The results obtained by ICP-SFMS corresponded well with the reference values, and the limits of detection were 235U = 0.049 × 10-3 µg/L and 238U = 7.37 × 10-3 µg/L. The ICP-SFMS technique has been shown to be successful in the analysis of the U concentration in human urine samples and for the quantification of isotopic ratios.