Palkkakirjanpito osana yrityksen talousohjausta- case tutkimus

Tutkielman tarkoituksena oli tutkia palkkakirjanpitoon liittyviä näkökulmia ja niiden vaikutuksia talousohjaukseen sekä tuoda esille kehitysideoita palkkakirjanpitäjien ja controllerien välisen yhteistyön kehittämiseksi. Lähtökohtana tarkasteltiin talousohjauksen ja palkkakirjanpidon yhteistyön nykytilaa ja aiempia tutkimuksia. Tämä tutkimus on empiirinen tapaustutkimus jossa tutkimusmetodina on käytetty kvalitatiivista analyysiä. Tutkimus on toteutettu puolistrukturoituja haastatteluja ja havainnointia apuna käyttäen. Tutkimuksessa nousi esille globalisaation ja yhteiskunnan muutoksen tuo-mat haasteet. Muutosten myötä molempien osapuolten tehtävien muuttu-minen ja erilaisissa palvelukeskuksissa toimiminen on muuttanut toimintaa ja osapuolten rooleja. Tulokset osoittavat että palkkakirjanpitäjien tiedon tuottamista controllereille, voidaan kehittää parhaiten panostamalla tiedon välitykseen, yhteistyönrakentamiseen ja tuottamalla erilaisia raportteja ennusteiden tueksi. Lisäksi on ymmärrettävä taustatekijät ja kasvatettava molempien osapuolten talousohjauksen ja palkkakirjanpidon tuntemusta. Nämä muutokset havainnollistamalla päästään rakentamaan hyvää ja laadukasta tiedon tuottamista, jolloin palkkakirjanpitäjät voivat olla paremmin osana liike-elämän tukemista.

Myyjien organisaatioon sitoutuminen ja esimiehen vaikutus sitoutumiseen. Case: Alko Oy

Tämän tutkielman tavoitteena on kuvata ja ymmärtää myyjien organisaatioon sitoutumista Alko Oy:ssä, sitä kuinka myyjät ovat sitoutuneita organisaatioon ja sitoutumiseen vaikuttavia tekijöitä. Tarkoituksena on selvittää ja ymmärtää esimiehen vaikutusta sitoutumiseen sekä sitä kuinka esimies voi edistää myyjien sitoutumista. Lisäksi tavoitteena on kartoittaa ja ymmärtää sitoutumisen seurauksia. Tutkimuksen teoreettinen viitekehys muodostuu organisaatioon sitoutumisen tutkimuksesta ja johtajuuden tutkimuksesta, erityisesti transformationaalisesta johtajuudesta ja sen vaikutuksesta sitoutumiseen. Tutkimus on luonteeltaan laadullinen ja pääasiallisena tutkimusmetodina on käytetty teemahaastattelua. Tutkimusaineisto kerättiin haastattelemalla 22 myyjää ja seitsemää esimiestä. Haastattelut nauhoitettiin ja litteroitiin. Haastattelujen lisäksi myyjille tehtiin kysely. Aineistoa analysoitiin teemoittain ja empiirisen aineiston analyysin tulkinta perustuu tutkimuksen teoreettiseen viitekehykseen. Tutkimustulosten mukaan myyjien sitoutuminen kohdeorganisaatiossa on hyvällä tai vähintään kohtuullisella tasolla ja se pohjautuu voimakkaimmin affektiiviseen ulottuvuuteen. Lisäksi sitoutuminen perustuu osittain jatkuvuuteen perustuvaan komponenttiin sekä pieneltä osin myös normatiiviseen. Affektiiviseen sitoutumiseen vaikuttavat merkittävimmin työn monipuolisuus, haastavuus ja mielekkyys, onnistumisen ja merkityksellisyyden tunteet sekä ilmapiiri. Jatkuvuuteen perustuvaan sitoutumiseen vaikuttavat eniten palkitseminen ja siihen liittyen osa-aikaisuus, joka jakoi myyjiä kahtia. Lisäksi työn monipuolisuudella, varmuudella sekä työllistymisvaihtoehdoilla ja perhesyillä on vaikutusta jatkuvuusperusteiseen sitoutumiseen. Normatiiviseen sitoutumiseen vaikuttavat voimakkaimmin positiivinen vapaaehtoinen vastavuoroisuus organisaatiota kohtaan sen toimintaan ja tekemiin investointeihin liittyen. Lisäksi normatiiviseen sitoutumiseen vaikuttavat sosialisaatio kasvatuksen myötä ja psykologinen sopimus odotuksineen. Esimiehen vaikutus sitoutumiseen korostuu tuloksissa ja esimiehen toiminnalla on merkittävin vaikutus affektiiviseen sitoutumiseen. Keskeisimpiä esimiehen vaikutuskeinoja myyjien sitoutumiseen ovat vastuun antaminen ja osallistaminen, palaute, avoin vuorovaikutus ja tiedonkulku sekä tasapuolisuus ja oikeudenmukaisuus toiminnassa. Myös esimiehen kannustavuus ja myyjien yksilöllinen huomiointi, osaamisen kehittämisen tukeminen sekä esimerkillinen toiminta ovat keskeisiä. Sitoutumisen seurauksista merkittävimpiä ovat vähäinen vaihtuvuus sekä työsuorituksen ja asiakaspalvelun laatu. Lisäksi organisaatiokansalaisuuskäyttäytymiseen liittyvät seikat, kuten parhaansa tekeminen, joustavuus ja itseohjautuvuus ovat keskeisiä sitoutumisen seurauksia.

Shop-floor narratives : how six workers and a researcher describe learning activities

I am a part-time graduate student who works in industry. This study is my narrative about how six workers and I describe shop-floor learning activities, that is learning activities that occur where work is done, outside a classroom. Because this study is narrative inquiry, you wilileam about me, the narrator, more than you would in a more conventional study. This is a common approach in narrative inquiry and it is important because my intentions shape the way that I tell these six workers' stories. I developed a typology of learning activities by synthesizing various theoretical frameworks. This typology categorizes shop-floor learning activities into five types: onthe- job training, participative learning, educational advertising, incidental learning, and self-directed learning. Although learning can occur in each of these activities in isolation, it is often comprised of a mixture of these activities. The literature review contains a number of cases that have been developed from situations described in the literature. These cases are here to make the similarities and differences between the types of learning activities that they represent more understandable to the reader and to ground the typology in practice as well as in theory. The findings are presented as reader's theatre, a dramatic presentation of these workers' narratives. The workers tell us that learning involves "being shown," and if this is not done properly they "learn the hard way." I found that many of their best case lean1ing activities involved on-the-job training, participative learning, incidentalleaming, and self-directed learning. Worst case examples were typically lacking in properly designed and delivered participative learning activities and to a lesser degree lacking carefully planned and delivered on-the-job training activities. Included are two reflective chapters that describe two cases: Learning "Engels" (English), and Learning to Write. In these chapters you will read about how I came to see that my own shop-floor learning-learning to write this thesis-could be enhanced through participative learning activities. I came to see my thesis supervisor as not only my instructor who directed and judged my learning activities, but also as a more experienced researcher who was there to participate in this process with me and to help me begin to enter the research community. Shop-floor learning involves learners and educators participating in multistranded learning activities, which require an organizational factor of careful planning and delivery. As with learning activities, which can be multi-stranded, so too, there can be multiple orientations to learning on the shop floor. In our stories, you will see that these six workers and I didn't exhibit just one orientation to learning in our stories. Our stories demonstrate that we could be behaviorist and cognitivist and humanist and social learners and constructivist in our orientation to learning. Our stories show that learning is complex and involves multiple strands, orientations, and factors. Our stories show that learning narratives capture the essence of learning-the learners, the educators, the learning activities, the organizational factors, and the learning orientations. Learning narratives can help learners and educators make sense of shop-floor learning.

The person inside the nurse : the professional socialization of baccalaureate nursing students

The goal ofthis research was to gain an understanding ofthe process ofprofessional socialization by accessing role meaning ofstudents engaged in a BScN program. Students from each ofthe four years and faculty members from the school ofnursing volunteered as participants. G. Kelly's (1955) Personal Construct Theory provided the framework to determine awareness and constructed meanings. A reflective tool, called LifeMapping, was adapted and utilized to relate student experiences within education that have attributed to nurse role meaning. Focus group interviews verified data interpretation. Students are informed oftheir choice to study nursing through part-time and volunteer work, secondary school cooperative placements. Descriptions reveal that choices are tested and both positive and negative aspects ofthe role observed. Bipolar images of good and bad nurses seem to be context-related. These images may establish biases in choices related to learning experiences. The person inside ofeach aspiring nurse interprets, revises and understands experiences to incorporate individual meaning into their value and belief structures. Students are aware ofchanges and descnbe them as developments that occur personally up to Year ill and role-image changes that begin in Year II. The major difficulty that students encountered was descnbed as negative attitudes towards their anticipated role. Humanistic-interactionist philosophies are echoed in student accounts of learning experiences. Growth and role development corresponds to process factors of small group, problem-base learning.

Lini Richarda Grol Fonds, 1946-2007

Lini Richarda Grol was originally born in Nijmegen, Netherlands in 1913 and immigrated to Canada in 1954 after working as a nurse in South America for three years from 1951 to 1954. She was granted her first Canadian passport in 1961 and worked full-time as nurse at the Welland County Hospital. While nursing she would enroll in writing courses at McMaster University and Ryerson Polytechnical Institute, now Ryerson University. Eventually she decided to dedicate herself to her writing and artwork and began to only work as a nurse part-time and then later opened the Fonthill Studio to devote herself to her writing and artwork full-time. Her status as an immigrant and career as a nurse provided inspiration for much of her writing and she frequently tackles the experience of the female immigrant in her works. Her first publication was in 1938 in a small literary and women’s magazines in Holland and Belgium and her first work of poetry was entitled Stive Gedachten. None of these publications exist in this archive. Her most well-known publication, Liberation, centers around her experiences leading up to and after the liberation of Holland during World War II. Grol was, and continues to be a prolific writer in the Niagara Region and has been published in the Welland Tribune, Pelham Herald, Thorold News, Parent Magazine, Dunville Chronicle, and various Christian publications and literary newsletters and journals. Grol also started her own poetry magazine entitled Canadian Poets Pen Club to help aspiring writers get published. Perhaps her most recognized achievement was the inclusion of one of her poems and the recognition of her novel Liberation into the Thank You Canada Day celebration in May 1970. Grol participated in many local writers’ groups such as the Welland Writer’s Club, and the Canadian Author’s Association. Grol was membership secretary for the Canadian Author’s Association in 1984. She also founded a writer’s club in 1995 in her retirement home, Holland Christian Homes where members meet to talk about their poems and short stories either in English or Dutch. Participating in and creating a writers’ community is integral to Grol’s identity as an author and can be related to the feelings of isolation she felt as an immigrant to Canada. Grol also hosted her own television shows entitled Discovery with Lini Grol which featured guests, usually local artists and writers, and Holland en Hollanders a cultural program for Dutch immigrants. Grol’s most recent activities include the publication of a one act play entitled Peppermint Problems [1996] and a short story entitled “When our War started in Rotterdam” [2004]. In 1994, she moved to Brampton, Ontario into a Christian retirement center called Holland Christian Homes. For further biographical information about Grol see two books contained within this collection Women of Action [1976] and Something About the Author [1976].

Les facteurs explicatifs de la réussite de l'intégration et de la rétention des infirmières diplômées hors Québec

De plus en plus d'intérêt est porté au recrutement d'infirmières formées à l’étranger dans plusieurs pays, surtout dans le contexte actuel de pénurie de ressources. Toutefois, il n’existe peu d’écrits sur leur expérience d’intégration ainsi que les facteurs favorisant leur rétention. L'objectif de cette thèse est d'explorer les facteurs explicatifs de la réussite de l'intégration et de la rétention des infirmières diplômées hors Québec (DHQ) dans le système de santé québécois. Cette étude s'est concentrée sur trois processus clefs, à savoir le programme de formation d'appoint, ou programme d'Intégration à la profession infirmière au Québec CWA0B0 (volet 1), la période de probation en emploi (volet 2) et la rétention en emploi des infirmières DHQ (volet 3). Afin d'explorer ceux-ci, un devis mixte, alliant entretiens individuels, groupes de discussion et questionnaires auto-administrés a été adopté. Ultimement, cette thèse a permis l'avancement des connaissances quant à l'intégration des professionnels de la santé immigrants. En effet, cette étude a permis de comprendre le processus d'intégration, définir les sous-processus qu'il sous-entend et proposer un modèle conceptuel adapté aux transitions qui leur sont associées. De surcroit, cette étude est la première à s'intéresser aux facteurs explicatifs de la réussite au programme de transition de pratique et à examiner les effets du recrutement actif sur l'intégration et la rétention à court et moyen terme des infirmières immigrantes. Enfin, elle explore la question de l'importance des différences de valeurs dans la réussite du processus d'intégration et de la rétention, arrivant au constat que leur importance a été largement surévaluée dans les études antérieures.

Empregabilidade dos alunos diplomados em Análises Clínicas e Saúde Pública da ERISA entre 2006 e 2010

O presente trabalho foi realizado por um grupo de alunos do 4.º ano do Curso de Análises Clínicas e Saúde Pública (ACSP) da ERISA, no âmbito de um projecto de investigação aplicada. Este projecto visou elaborar uma correlação entre os alunos de ACSP formados na ERISA e a sua empregabilidade. Para tal, elaborou-se um inquérito com 17 questões, o qual foi enviado por correio electrónico a um total de 154 contactos, de alunos diplomados em ACSP na ERISA, entre os anos de 2006 a 2010. As respostas foram recolhidas e os dados tratados estatisticamente com o software SPSS. Pode-se concluir que a maioria dos inquiridos: possui o grau académico de pré-Bolonha e Bolonha (35,2 e 49,3%); já trabalhou na área (87,3%) e continua a trabalhar na área (84,3%); teve relativa facilidade em encontrar emprego na área com um tempo inferior a 1 mês (50,8%). Como primeiro emprego, a grande maioria (69,4%) começou exercendo funções efectuando colheitas, através do envio de candidaturas espontâneas. Relativamente à carga horária, a grande maioria (60,3%) começou a trabalhar em tempo parcial com uma situação contratual de recibos verdes. Dos inquiridos 71,4% exercem as suas funções em laboratórios de Patologia Clínica, 3,2 % em Laboratórios de Saúde Pública e 1,6% na área de ImunoHemoterapia. Este trabalho contribuiu para aferir a necessidade do mercado de trabalhadores licenciados em Análises Clínicas e Saúde Pública.

Digital technology and creative arts career patterns in the UK creative economy

The creative industries have attracted the attention of academics and policy makers for the complexity surrounding their development, supply-chains and models of production. In particular, many have recognised the difficulty in capturing the role that digital technologies play within the creative industries. Digital technologies are embedded in the production and market structures of the creative industries and are also partially distinct and discernible from it. This paper unfolds the role played by digital technologies focusing on a key aspect of its development: human capital. Using student micro-data collected by the Higher Education Statistical Agency (HESA) in the United Kingdom, we investigate the characteristics and location determinants of digital graduates. The paper deals specifically with understanding whether digital skills in the UK are equally embedded across the creative industries, or are concentrated in other sub-sectors. Furthermore, it explores the role that these graduates play in each sub-sector and their financial rewards. Findings suggest that digital technology graduates tend to concentrate in the software and gaming sub-sector of the creative industries but also are likely to be in embedded creative jobs outside of the creative industries. Although they are more likely to be in full-time employment than part-time or self-employment, they also suffer from a higher level of unemployment.

The Passionate Combining Entrepreneurs

Entrepreneurs are portrayed as salient drivers of regional development and for a number of years nascent entrepreneurs have been studied in a large number of countries as part of the Global Entrepreneurship Monitor project and the Panel Study of Entrepreneurial Dynamics. Scholars have devoted much effort to investigating factors that determine how individuals engage in entrepreneurial activities, with most of the discussion limited to business start-ups. However, since this type of project does not follow identical nascent entrepreneurs over time, limited knowledge exists about their development and whether they stay in this nascent phase for a long time. In practice, it is common for entrepreneurs to run a business and at the same time work in wage work, so-called combining entrepreneurs. In Sweden, almost half of all business owners combine wage work with a business. However, not all combining entrepreneurs will eventually decide to leave the wage work and invest fully in the business. Consequently, much research has focused on the first step of entering entrepreneurship full time, but less has focused on the second step, the transition from the combining phase to full-time self-employment. The aim of this thesis is therefore to contribute to the theory of entrepreneurship by gaining a deeper understanding of combining entrepreneurs and their motives and intentions.   In the context of combining entrepreneurs, the theory of identity, resources and choice overload has been used to examine how entrepreneurs’ age (when starting the business), entrepreneurial tenure (the length of engagement in the side-business), hours spent (weekly involvement in the side-business), involvement in entrepreneurial teams (leading the business with one or more partners) and involvement in networks (business networks) influence their passion for engaging in entrepreneurship while sustaining wage work. Different categories of combining entrepreneurs and their intentions have also been examined.   A survey was administered to 1457 entrepreneurs within the creative sector in two counties in Sweden (Gävleborgs County and Jämtlands County). Since there were no separate mailing lists to only combining entrepreneurs, the survey was sent to all entrepreneurs within the chosen industry and counties. The total response rate was 33.5 percent and of them 57.6 percent combined, yielding 262 combining entrepreneurs who answered the questionnaire. The survey was then followed up with eight focus group interviews and two single interviews to validate the answers from the questionnaire.   The results indicate three types of combining entrepreneurs: nascent – with the intention to leave the combining phase for a transition into full-time self-employment, lifestyle – with the intention to stay in the combining phase, and occasional – with the intention to leave the combining phase for full-time wage work and close down the business. Transitioning fully to self-employment increases with the individual’s age. Also, a positive interactive effect exists with involvement in entrepreneurial networks. The results also indicate that the ability to work with something one is passionate about is the top motive for combining wage work with a side-business. Passion is also more likely to be the main motive behind the combining form among individuals who are older at business start-up, but passion is less likely to be the main motive behind the combining form among individuals who spend more time on the business. The longer the individual has had the side-business, the less likely passion is the main motive behind the combining form, and passion is less likely to be the main motive among those who are part of an entrepreneurial team.

"Magistrander" teachers linking schools and university : experiences from the University of Dalarna, Sweden

For some time, a debate has been going on in Sweden on how to link schools and universities to create more efficient and mutually beneficial co-operation. A pilot scheme at the University of Dalarna, financed by the State and local authorities, has created special posts for teachers allowing them to work part time in school and part time at the university. The teachers involved become “magistrander”, post-graduate students working towards a Master’s degree. Initiatives of this type raise some important questions:• What impact, if any, does this type of programme have on teachers’ skills and on activities taking place in schools?• Does it affect courses and research at the university taking part in this co-operation?The purpose of this paper is to discuss expectations and results based on experiences from the University of Dalarna.

A viabilidade do teletrabalho na PROCEMPA

Dentre as profundas modificações experimentadas na Sociedade e, em especial, as que se produzem no mundo do trabalho, observamos movimentos em direção a formas de trabalho flexível, entre as quais se insere o Teletrabalho. Sem ser propriamente novo no cenário mundial, no Brasil ele surge com maior expressão recentemente, passando a ocupar espaços na mídia em geral e nos ambientes universitários. Todavia, são poucas as referências acadêmicas brasileiras ao assunto e estudos se fazem necessários. Com a pretensão de contribuir com conhecimentos a respeito do assunto, sob o prisma da realidade brasileira e de uma situação particular, o estudo utilizou referências teóricas e empíricas para examinar a viabilidade do Teletrabalho na Companhia de Processamento de Dados do Município de Porto Alegre. Abrangeu a análise de condições organizacionais, técnicas, humanas, legais e sindicais compreendidas na proposta e incluiu, igualmente, uma sugestão para um projeto de demonstração. O estudo, notadamente qualitativo, valoriza as perspectivas de segmentos potencialmente envolvidos num processo de adoção de Teletrabalho pela Empresa, como elemento para a sua compreensão. Foi desenvolvido mediante a realização de entrevistas com representantes dos sindicatos da categoria, dos funcionários e chefias, Diretoria da Empresa e especialistas em assuntos jurídicos e segurança de informações. O estudo concluiu ser a introdução do Teletrabalho viável em parte, num sistema de voluntariado, em regime de tempo parcial e, pelo menos inicialmente, em ambientes de telecentros. Mesmo existindo uma série de condições favoráveis, o atendimento de certos prérequisitos e o equacionamento de dúvidas e dificuldades são essenciais para promover uma implementação adequada, considerando as condições internas da Empresa, seu papel institucional e o contexto social onde está inserida. A pesquisa, na verdade, pode ser considerada um passo inicial dentro de um processo mais amplo, que integra o domínio da tecnologia do Teletrabalho para uso interno na Empresa, se assim for desejado, ou como uma alternativa para proposição de novos serviços a clientes e à comunidade.

O modelo da carreira sem fronteiras no contexto organizacional: pesquisando a carreira do professor universitário no Brasil

O modelo da carreira sem fronteiras, que prevê o desenvolvimento de uma relação independente e transacional entre organização e indivíduo, constitui o objeto de estudo deste trabalho. A partir do questionamento teórico da possibilidade real do desenvolvimento de carreiras sem fronteiras, uma pesquisa foi realizada com 16 professores de diferentes Escolas de Administração de Empresas em São Paulo. Os resultados mostram que a carreira acadêmica tem potencial para ser desenvolvida como carreira sem fronteiras. No entanto, os fatores que propiciam a mobilidade para o desenvolvimento de carreiras sem fronteiras podem ser muito distintos, e dependem do tipo de vínculo estabelecido entre o docente e a instituição. Dessa maneira, embora o modelo da carreira sem fronteiras possa ser vivenciado na carreira acadêmica, isso não significa que seja um bom modelo ou o modelo pretendido por aqueles que a vivenciam e também não significa que seja adaptável ao contexto organizacional.

Abordagem clínica da atividade de trabalho do cozinheiro: interação de saberes, gênero profissional e inovação criativa

The focus of this dissertation is the study of work activities developed in the context of professional occupations characterized by varied previous schooling levels amongst those that work in them, and, at the same time, a high degree of complexity related to the typical tasks performed in the context of such professional practices. This dissertation intends to investigate the cook s professional activity, based on data from a determined specific professional genre in Natal (RN), in order to establish aspects related not only to the activity performed (activity which manifests itself empirically in registered behaviors), but also related to the real aspects of the work activity, that also compromises the non-realized options of the guiding of professional activity, be it by a matter of choice, be it due to the activity s own impediment. In this context, we tried to evaluate how much the professional activity observed keeps in relation to the reference practices of the professional genre, be it in terms of conformity, be it in terms of innovation (stylization) in relation to this genre. In addition, we tried to verify the contribution of the school and extra-school knowledge to the professional activity observed. Such work plan took on a preliminary step of the description of the socialprofessional profile of a cook in the city of Natal (RN), followed by a step of clinical labor approach, specifically utilizing as a methodological tool the simple and crossed self-confrontation procedure guided by the francophone theoretical referential of the Activity Clinic. The preliminary step in the description of profile of cooks from Natal (RN), of which 138 cooks took part in, evidenced three professional groupings, all predominantly masculine in their composition and fundamentally differentiated amongst each other by the time of professional activity, schooling type and time, work place and salary. The clinical approach step, composed by a pair of cooks, allowed us to verify elements of the cooks subordination to the professional genre, but also evidences of individual innovation (stylization) by these cooks, as well as the predominance of usage of extra-school knowledge when compared to school knowledge. We tried, in this step, to demonstrate how much the inclusion and submission to the genre dynamic, coordinated with the stylization initiatives, was able to contribute to the maintenance and amplification of the cook s power of acting in his professional practice.

Female-headed single-parent households and poverty in Costa Rica

Includes bibliography

Relações de trabalho na atividade industrial de Rio Claro (SP): uma contribuição ao estudo do processo global de reestruturação produtiva da indústria

Pós-graduação em Geografia - IGCE