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  • Castren, Aarne Thomas Richard (Svenska handelshögskolan, 2013-01-07)
  • Yigitbasioglu, Ogan (Svenska handelshögskolan, 2008-05-13)
    As companies become more efficient with respect to their internal processes, they begin to shift the focus beyond their corporate boundaries. Thus, the recent years have witnessed an increased interest by practitioners and researchers in interorganizational collaboration, which promises better firm performance through more effective supply chain management. It is no coincidence that this interest comes in parallel with the recent advancements in Information and Communication Technologies, which offer many new collaboration possibilities for companies. However, collaboration, or any other type of supply chain integration effort, relies heavily on information sharing. Hence, this study focuses on information sharing, in particular on the factors that determine it and on its value. The empirical evidence from Finnish and Swedish companies suggests that uncertainty (both demand and environmental) and dependency in terms of switching costs and asset specific investments are significant determinants of information sharing. Results also indicate that information sharing improves company performance regarding resource usage, output, and flexibility. However, companies share information more intensely at the operational rather than the strategic level. The use of supply chain practices and technologies is substantial but varies across the two countries. This study sheds light on a common trend in supply chains today. Whereas the results confirm the value of information sharing, the contingent factors help to explain why the intensity of information shared across companies differ. In the future, competitive pressures and uncertainty are likely to intensify. Therefore, companies may want to continue with their integration efforts by focusing on the determinants discussed in this study. However, at the same time, the possibility of opportunistic behavior by the exchange partner cannot be disregarded.
  • Arranz-Aperte, Laura; Heshmati, Almas (Svenska handelshögskolan, 2003)
    This study investigates the role of factors that determine individual employee’s and firms participation in profit sharing schemes. Using a large panel data of Finnish employees for the period 1996-2000 we analyse individual and workplace characteristics that make firms employ profit sharing schemes and workers susceptible of receiving profit sharing bonuses. In particular two links between profit sharing schemes and workers performance have been analysed. First, in looking at profit sharing as an incentive device the results show a positive link between firm size and monitoring costs. Second, we find that younger individuals with higher mean salary and capacity to bear risk are more susceptible to profit sharing schemes. The industrial sector in which the individual is employed is also an important determinant factor. We find weak evidence of a relationship between performance of firms and employment of profit sharing schemes at the industrial sector level.
  • Olin, Tommy (Svenska handelshögskolan, 2013-08-27)
    Socialt kapital, ett begrepp utsprunget ur sociologin, har under 1900-talets senare årtionden inkluderats i många andra vetenskapliga discipliner. Det har använts för att försöka förstå varierande samhällsskeenden. Även inom ekonomi har socialt kapital, jämsides med fysiskt kapital och humankapital, fått ökad betydelse för att förklara ekonomisk utveckling och tillväxt. Socialt kapital kan uppspjälkas strukturellt i form av nätverk samt kognitivt eller kulturellt i form av t.ex. tillit. Det ansågs ursprungligen vara en tillgång som existerade på individuell nivå, senare tillfördes kollektiva nivåer. Socialt kapital har överlag beskrivits som en positiv företeelse, nödvändig och gynnsam för ekonomisk utveckling och med en särskild förmåga att generera allmän nytta. På lokalnivå anses det sociala kapitalet utgöra en viktig beståndsdel i det s.k. företagsklimatet. Men begreppet har även en negativ sida, som diskuterats i betydligt mindre omfattning i litteraturen. Det sociala kapitalet kan ibland verka nedbrytande eller hämmande för utvecklingen inom ett visst område eller en viss befolkningsgrupp. De existerande nätverken antar då en exkluderande karaktär, där vissa grupper utestängs och tilliten begränsas till att omfatta endast utvalda individer. Med utgångspunkt i det sociala kapitalets negativa yttringar är syftet med denna studie att beskriva hur detta kan erodera ett samhälles entreprenöriella förutsättningar. Empiriskt behandlar studien lokalsamhället Purmo, som under perioden 1945-76 uppvisade en noterbart minskande företagsamhet, samtidigt som företagare utgångna från kommunen blev framgångsrika på andra orter. Trots att den stagnerande företagsamheten i Purmo kan ha sin grund i flera olika samverkande faktorer, påvisas det att den mest avgörande omständigheten utgörs av det gentemot företagsamheten negativa kulturella klimatet, främst i form av det sociala kapitalet, och att detta bidrog till den utveckling som historiskt skedde. De förutsättningar som borde ha funnits för en växande företagsamhet saknades och många av de individer som försökte sig på företagande gav upp. Den historiska utvecklingen i Purmo kan också beskrivas som spårberoende i det att lokalsamhällets utveckling i Purmo var i händerna på nätverk som inte gjorde avsteg från den utstakade linjen. Den lokalekonomi som uppstod kring sekelskiftet 1900 och som kännbart bidrog till områdets dåtida gynnsamma ekonomiska utveckling, skapade också det sociala kapital som omöjliggjorde en kursändring. På basen av den empiriska studien prestenteras i skriften en modell för en nedåtgående samhällsutveckling.
  • Laakso, Mikael (CRC Press, 2009)
    The industry foundation classes (IFC) file format is one of the most complex and ambitious IT standardization projects currently being undertaken in any industry, focusing on the development of an open and neutral standard for exchanging building model data. Scientific literature related to the IFC standard has dominantly been technical so far; research looking at the IFC standard from an industry standardization per- spective could offer valuable new knowledge for both theory and practice. This paper proposes the use of IT standardization and IT adoption theories, supported by studies done within construction IT, to lay a theoretical foundation for further empirical analysis of the standardization process of the IFC file format.
  • Sumelius, Jennie (Svenska handelshögskolan, 2009-09-11)
    Whilst previous research on Human Resource Management (HRM) in subsidiaries of multinational companies (MNCs) has focused extensively on the HRM practices that exist in foreign subsidiaries and the extent to which they resemble MNC home country and/or local host country practices, considerably less attention has been directed at the question of how these practices come to exist. Accordingly, this thesis aims to shed light on the processes that shape HRM practices and capabilities in MNC subsidiaries. The main contribution of the thesis is the focus on how; how HRM practices are integrated in MNC subsidiaries, and how subsidiary HRM capabilities are developed through involvement in social networks. Furthermore, this thesis includes a time aspect which, despite not being purely longitudinal, provides an indication of the ongoing changes in HRM in MNC subsidiaries in China. Data for this study were collected in 2005-2006 through structured face to face interviews with 153 general managers and HR managers in 87 subsidiaries of European MNCs located in China. Five of the six thesis papers build on this questionnaire data and one paper builds on qualitative data collected at the same time. Two papers build on dual data sets, meaning that they in addition to the abovementioned data include quantitative questionnaire data from 1996 and 1999 respectively. The thesis focuses on the following four sub-questions i) To what extent do subsidiary HRM practices resemble parent MNC and host country practices? How has this changed over time and why? ii) How are HRM practices integrated into MNC subsidiaries and why are certain integration mechanisms used? iii) How does involvement in internal and external social networks influence subsidiary HRM capabilities? iv) What factors influence the strategic role of the subsidiary HR department? Regarding the first sub-question the findings indicate that the HRM practices of MNC subsidiaries in China are converging with both local company practices and parent MNC practices. This is interesting in the sense that it suggests that the isomorphic pressures the subsidiary faces from the MNC and from its local host environment are not always in conflict with each other. Concerning the question of how HRM practices are integrated into MNC subsidiaries and why certain integration mechanisms are used, the thesis provides a fine-grained examination of four mechanisms that MNCs use to integrate HRM practices in subsidiaries. The findings suggest that MNCs use a variety of different integration mechanisms as complements rather than as substitutes for each other. Furthermore, it is apparent that different contextual factors in the subsidiary and the subsidiary-headquarters relationship influence why certain mechanisms are or are not used. The most interesting contribution of the thesis in regard to the third question is that it highlights the importance of network involvement for learning about HRM practices in the Chinese context. Networks with other MNCs in China clearly emerged as particularly important contributors to enhanced HRM capabilities. Finally, concerning the fourth sub-question the findings indicate that the role of the HR department in MNC subsidiaries in China had become more strategic between 1999 and 2006.
  • Argyrou, Argyris (Svenska handelshögskolan, 2013-05-28)
    The thesis examines how the auditing of journal entries can detect and prevent financial statement fraud. Financial statement fraud occurs when an intentional act causes financial statements to be materially misstated. Although it is not a new phenomenon, financial statement fraud has attracted much publicity in the wake of numerous cases of financial malfeasance (e.g. ENRON, WorldCom). Existing literature has provided limited empirical evidence on the link between auditing journal entries and financial statement fraud. The lack of evidence contrasts sharply with the responsibility of auditors to test the appropriateness of journal entries recorded in a general ledger. It becomes more pronounced when considering that journal entries pose a high risk of financial statement fraud, as the case of WorldCom has demonstrated. It is further exacerbated given that fraud results in considerable costs to a number of parties, for example: auditors may be exposed to litigation; investors may experience negative stock returns; and, capital markets may suffer from reduced liquidity. Motivated by these considerations, the thesis adopts the tenets of design-science research in order to develop three quantitative models for auditing journal entries. It first employs self-organizing map and extreme value theory to design the models as constructs. Subsequently, it codes the constructs in MATLAB to build functioning instantiations; and finally, it evaluates the instantiations by conducting a series of experiments on an accounting dataset containing journal entries. The contribution of the thesis lies in the proposed models and their potential applications in accounting. The first model can assist management to monitor the processing of journal entries as well as to assess the accuracy of financial statements. The second model can detect novel journal entries that differ from legitimate journal entries to such an extent that they could be ‘suspicious’. The third model can identify those journal entries that have both a very low probability of occurring and a monetary amount large enough to materially misstate financial statements. The thesis has a novelty value in that it investigates financial statement fraud from the unexplored perspective of journal entries. The thesis can lead to concrete practical applications in accounting, as the models can be implemented as a Computerised Assisted Audit Technique. This potentiality can be the focal point of additional research.