Thesis (Ph. D.)--Columbia University, 1934. / Vita. Bibliography: p. 136-140.

This study examines the utility of the Business Cost Recovery (BCR) metric, a social accounting tool that is used by social purpose enterprises in Toronto Enterprise Funds portfolio to separate their business and social costs. This research builds upon the BCR metric developing definitions for social and business costs and a guide to accompany the metric. The researcher tested the reliability of the metric useing test-retest methods with 20 participants. Three social enterprise experts evaluated the validity of the reliability test. The reliability test proved statistically significant, indicating that the BCR metric accompanied by the BCR guide can be used consistently. The BCR metric is a practical tool for the field of social accounting because of the relative ease with which it can be used to distinguish between social and business costs. The definitions created for this research can help mitigate ambiguity that exists across the field of social accounting.

This study examines the utility of the Business Cost Recovery (BCR) metric, a social accounting tool that is used by social purpose enterprises in Toronto Enterprise Funds portfolio to separate their business and social costs. This research builds upon the BCR metric developing definitions for social and business costs and a guide to accompany the metric. The researcher tested the reliability of the metric useing test-retest methods with 20 participants. Three social enterprise experts evaluated the validity of the reliability test. The reliability test proved statistically significant, indicating that the BCR metric accompanied by the BCR guide can be used consistently. The BCR metric is a practical tool for the field of social accounting because of the relative ease with which it can be used to distinguish between social and business costs. The definitions created for this research can help mitigate ambiguity that exists across the field of social accounting.

The inflation rate in Dubai, United Arab Emirates (UAE) rose to 5-year highs in 2014 and higher by 28% in the first half of 2015. This situation has challenged business managers to sustain business goals. Guided by Kaplan and Norton's balanced scorecard framework. the purpose of this multiple case study was to explore strategies business managers use to maintain profitability with rising operating costs. Two organizations in Dubai, United Arab Emirates were purposefully sampled for this multiple case study. Data were collected through multiple semistructured interviews of a single senior manager from each organization, then triangulated with company e-mails and focus group interviews of 2 junior managers from each of the organizations. All data were analyzed using a 5-phased cycle of compiling, disassembling, reassembling, interpreting, and concluding to understand the emerging patterns. The themes revealed cost reduction initiatives and revenue enhancements initiatives as the key strategies used by the business managers. The approach and direction used in these strategies showed variance based on cost and revenue drivers of the organizations. The findings of the study can be a guide for business managers to understand the essence of effective business strategies that counter challenging economic environments, thus sustaining profitability and developing additional employment opportunities for the surrounding community.

Despite New Zealand receiving the number one ranking for ease of doing business in a major international comparative survey of compliance requirements, SME owners continue to rate compliance as a significant concern. This research project set out to investigate why this was so. The qualitative research undertaken for this thesis involved case study interviews with six SME owners. A resource-based approach was taken, looking at the resources SME owners needed to address the compliance task, and how they sourced and applied these. The scope of the study extended beyond the confines of the workplace to encompass the impact of compliance on the personal lives of SME owners and their families. Firkin’s model of entrepreneurial capital was applied and extended. Accordingly, the study encompassed an examination of economic, human, social, cultural and personal capital. An original concept, temporal capital, was developed to address the application of ‘potentially productive time’ as a resource. The findings are applied to a discussion of the Quality Regulation Review currently underway in New Zealand. It is recommended that SME issues could be more comprehensively addressed by incorporating screens within the Business Cost Calculator that estimate the relative psychic and opportunity costs associated with proposed regulations. A gender analysis of the compliance task was also undertaken. This revealed that the impact of compliance measures may be disproportionately borne by those whose business and personal lives are intertwined, primarily women. The invisibility of these workers has contributed to their needs being inadequately addressed by traditional processes of consultation and data analysis. The thesis concludes that it is not the regulatory regime alone that determines ease of doing business. It is the match between the requirements of the regime and the compliance-related entrepreneurial capital accessible to those subject to it. Recommendations relate therefore, to improving both the institutional capital of the regulator and the compliance-related entrepreneurial capital accessible to the SME.

<p>The purpose of this study is to investigate the suppliers’ view of their relation to Stora Enso. The study focuses on the relation between the central purchasing unit of Stora Enso and the suppliers but also gives indications of how the overall interface between Stora Enso and the suppliers works. The purpose is explored through a number of research objectives, which are presented below. </p><p>Areas essential for the functioning of the central purchasing unit: </p><p>- The overall organisation of Stora Enso’s purchasing activities, </p><p>- Stora Enso’s cross-functional purchasing teams, </p><p>- The internal coordination and communication, </p><p>- The relational bonds between Stora Enso and the suppliers </p><p>Important goals and visions for the central purchasing unit: </p><p>- Minimising the Total Business Cost, </p><p>- Being an attractive partner to the suppliers </p><p>Currently discussed issues within the central purchasing organisation: </p><p>- The potential for closer cooperation between Stora Enso and the suppliers, </p><p>- The professionalism of Stora Enso’s purchasers </p><p>Stora Enso is well organised for purchasing but the centrally coordinated cross-functional teams are not working as well as they could. The internal coordination has improved lately but the central purchasing unit’s mission to optimise for Stora Enso as a whole often creates tension within the organisation, as a result of the mills being profit centres. The internal communication is not efficient, and the suppliers are strengthening their bonds with the mills by taking over the responsibility for certain information flows. The central purchasing unit and the cross-functional teams have the responsibility but not the authority to carry out their task of identifying and reducing the Total Business Cost. Stora Enso is an attractive customer for their suppliers, mainly because of the big volumes they represent. The current negotiation strategies are not advantageous for the introduction of collaborative supplier relations but other factors in the relation between the suppliers and Stora Enso speak strongly in favour for such a strategic change. When it comes to professionalism and business moral the suppliers give the central purchasing unit a very positive evaluation.</p>

The purpose of this study is to investigate the suppliers’ view of their relation to Stora Enso. The study focuses on the relation between the central purchasing unit of Stora Enso and the suppliers but also gives indications of how the overall interface between Stora Enso and the suppliers works. The purpose is explored through a number of research objectives, which are presented below. Areas essential for the functioning of the central purchasing unit: - The overall organisation of Stora Enso’s purchasing activities, - Stora Enso’s cross-functional purchasing teams, - The internal coordination and communication, - The relational bonds between Stora Enso and the suppliers Important goals and visions for the central purchasing unit: - Minimising the Total Business Cost, - Being an attractive partner to the suppliers Currently discussed issues within the central purchasing organisation: - The potential for closer cooperation between Stora Enso and the suppliers, - The professionalism of Stora Enso’s purchasers Stora Enso is well organised for purchasing but the centrally coordinated cross-functional teams are not working as well as they could. The internal coordination has improved lately but the central purchasing unit’s mission to optimise for Stora Enso as a whole often creates tension within the organisation, as a result of the mills being profit centres. The internal communication is not efficient, and the suppliers are strengthening their bonds with the mills by taking over the responsibility for certain information flows. The central purchasing unit and the cross-functional teams have the responsibility but not the authority to carry out their task of identifying and reducing the Total Business Cost. Stora Enso is an attractive customer for their suppliers, mainly because of the big volumes they represent. The current negotiation strategies are not advantageous for the introduction of collaborative supplier relations but other factors in the relation between the suppliers and Stora Enso speak strongly in favour for such a strategic change. When it comes to professionalism and business moral the suppliers give the central purchasing unit a very positive evaluation.