Informationssystem har fått en allt större betydelse för området hållbarhet och inom utvecklingen av hållbara leverantörskedjor. Informationssystem (IS) och informationsteknik (IT) är ett väsentligt verktyg för att verksamheter ska kunna arbeta hållbart. Denna studie undersöker hur hållbarhet påverkar informationssystemens roll i leverantörskedjor och dessutom förstå hur affärsvärde främjas i samband med att verksamheter förhåller sig till hållbara affärsaktiviteter.  Studiens resultat baseras från olika arbetsroller i olika branscher vars organisation har en betydande roll i leverantörskedjor. Datainsamlingen skedde via semistrukturerade intervjuer. Resultatet påvisar att hållbarhetsarbete påverkar informationssystem i och med att det förändrar hur verksamheter arbetar i sina leverantörskedjor. Att utgå från att informationssystem är en typ av arbetssystem påvisar resultatet att det är olika delar av informationssystem som påverkats. Verksamheter är tvungna att svara på förändring eftersom att en större efterfrågan på att arbeta hållbart hela vägen har ökat från konsumenter och intressenter.Detta leder till att verksamheter behöver utvärdera sin leverantörskedja och dokumentera hur informationssystem påverkar social, ekonomisk samt miljömässiga hållbarhetsaspekter för att kunna förbättra sina affärsaktiviteter. Hållbar utveckling är ett nytt område som har börjat appliceras inom IS dock behöver det betraktas som en ny dimension vid utvärdering av informationssystem. / Information systems has gotten a bigger role in the field of sustainability and in the development of sustainable supply chains. Information systems (IS) and information technology (IT) is an essential tool for businesses to work sustainably. This study researches how sustainability affects the role that information systems have in supply chains and how business values can be promoted in connection to businesses attitudes towards sustainable business activities.  This study's result is based on different work roles in different industries where the organization has an important role in the supply chain. The data collection took place via semi-structured interviews. The results show that work with sustainability affects information systems since businesses change the way they work in their supply chains. Assuming that information systems is a type of work system the results show that different parts of the information system are affected. Businesses have to respond to change because a greater demand for working sustainably all the way has increased from consumers and stakeholders. This leads to businesses having to evaluate their supply chain and document how information systems affect social, economic and environmental sustainability aspects in order to improve their business activities. Sustainable development is a new area that is starting to apply in IS but it needs to be seen as a new dimension in evaluation of information systems.

El presente artículo ha tenido como objetivo cuestionar la relación entre la práctica del buen gobierno corporativo y la generación de valor en la empresa, considerando los últimos acontecimientos suscitados a nivel mundial y nacional asociados a escándalos de corrupción de diversos grupos empresariales. Asimismo, en la presente investigación se ha descrito primero la historia del gobierno corporativo, luego se ha expuesto los diversos conceptos, actores, principios y teorías que sostienen la práctica de la buena gobernanza, después se analizaron las diversas posturas de especialistas en la materia que están favor y en contra respecto a la relación entre la generación de valor y la práctica del gobierno corporativo. Para finalizar, se planteó una respuesta a la pregunta en cuestión, basada en las posturas de los expertos. / The purpose of this article is to question the relationship between the practice of good corporate governance and the generation of value in the company, considering the latest global and national developments associated with corruption scandals of various business groups. In addition, the present research has first described the history of corporate governance, then exposed the various concepts, actors, principles and theories that underpin the practice of good governance, This was followed by an analysis of the various positions of specialists in the matter who are in favor of and against regarding the relationship between value generation and the practice of corporate governance. Finally, an answer was given to the question in question, based on the positions of the experts. / Trabajo de Suficiencia Profesional

After the Republic of Kosovo's declaration of independence in 2008, new municipal structures were created with the charge of monitoring the delivery of health care services; yet, no mechanism for monitoring performance was ever implemented. With the public value theory as the foundation, the purpose of this multiple case study of 3 Kosovo municipalities was to understand issues surrounding the capacity of local government health department to monitor their performance related to the delivery of services. Relevant data were collected through focus-group discussions with 10 nurses, 9 directors of family medicine centers, and 12 municipal program managers. Purposeful semistructured interviews were conducted with 3 elected officials, 3 leaders of health care services, 3 policy leaders of relevant central-level ministries, and 9 participants from the national coalition of civil society organizations. All data were transcribed and coded per thematic analysis procedures. Results indicated that integrating the threefold value system of business value, social value, and governance value into municipal work plans and policy considerations will likely create a more solution-oriented service delivery at the municipal level. Furthermore, service delivery in the 3 municipalities appears to have improved over the past 5 years because of the pressure from active citizens, increased community engagement, and the institutionalization of home visits. Positive social change implications stemming from this study include the recommendation to central and local policy makers to fully integrate performance-based reporting systems into local legislation and policies. Such efforts can result in sustainable, equitable, and inclusive development, leading to stability and prosperity in Kosovo.

This study explored the challenges faced by enterprises in adapting to the rapid digital transformation driven by Industry 4.0 technologies. Evaluating there turn on investment and measuring the business value of digital solutions can be difficult. Furthermore, it investigated the feasibility of enhancing the business value of the cloud-based application, Digital Dealer, through change management. It has a particular focus on the manufacturing and automation industry. The research was shaped by the literature review, which provided a theoretical basis and guided the case study design, leading to the development of a conceptual framework. The thesis employed an exploratory approach, utilizing an inductive methodology and gathering data through interviews and document analysis. The results shows that the definition of a digital tool’s contribution to business value varies among stakeholders. Effective change management is crucial, while barriers to adoption include perceived value, resistance to change, and technical issues. To increase and maintain the business value of digital tools companies should prioritize clear communication, stakeholder engagement, and continuous evaluation. This is concluded to enable effective implementation and enhancement of new technologies in their operations. / Denna studie undersökte de utmaningar som företagen står inför när de ska anpassa sig till den snabba digitala omvandlingen som drivs av Industri 4.0-teknik. Det kan vara svårt att utvärdera avkastningen på investeringen och mäta affärsvärdet av digitala lösningar. Fortsättningsvis, undersöktes möjligheten att öka affärsvärdet för den molnbaserade applikationen Digital Dealer genom förändringsledning. Den har ett särskilt fokus på tillverknings- och automationsindustrin. Forskningen formades av litteratur studien, som gav en teoretisk grund och vägledde utformningen av fallstudien, vilket ledde till utvecklingen av ett konceptuellt ramverk. Avhandlingen har en explorativ ansats med en induktiv metodik och datainsamling genom intervjuer och dokumentanalys. Resultaten visar att definitionen av ett digitalt verktygs bidrag till affärsvärdet varierar mellan olika aktörer. Effektiv förändringsledning är avgörande, medan hinder för adoption inkluderar upplevt värde, motstånd mot förändring och tekniska problem. För att öka och bibehålla affärsvärdet av digitala verktyg bör företag prioritera tydlig kommunikation, engagemang från aktörer och kontinuerlig utvärdering. Detta för att möjliggöra en effektiv implementering och förbättring av ny teknik i verksamheten.

現今的社會，由於企業經營環境的高度全球化，及資訊科技進化的速度愈來愈快，企業所面臨的挑戰是日漸提升的，也因而對資訊科技/資訊系統的仰賴程度大幅提高。更甚者，企業不僅僅是運用所謂的資訊科技/資訊系統來應付大環境的挑戰，同時也希望能運用資訊科技/資訊系統來提高自身的競爭優勢。就在這樣的背景下，對於企業來說，如何去定義一項IT/IS 的真正價值，及如何運用有限的資源並投資在正確的 IT/IS 上成了一個很重要的議題。為了滿足企業對於這樣的需求，本研究旨在運用 IT 投資組合理論，彙整過去學者及研究的結果，並予之修改，提出一套藉由三項衡量指標： IT alignment, Business Value, 及 E-readiness 來決策 IT/IS 投資優先順序的方法論。最後，我們將我們提出的方法論實際導入並運用在一個挑選的個案中，藉此來驗證本方法論的實用性及可行性。我們相信本研究的結果可以供未來的企業在評估IT/IS 投資計畫時使用，同時也可幫助後續欲研究 IT 投資組合的學者，在我們所提出的架構上繼續建構。 / Nowadays, as firms operate in a much more competitive environment due to the rapid speed of globalization and evolving technologies, firms rely on IT/IS much heavier than before. They use IT not just to cope with the environment, but also to gain competitive advantages. Therefore, it is important for firms to justify the real value of an IT/IS and to invest on the right while also critical IT/IS with limited resources. To fulfill this need, this research aims at developing an IT portfolio method to evaluate and determine the priorities of each IT/IS investments based on three criteria: IT alignment, business value, and e-readiness. A case study was applied to verify the reliability and feasibility of our proposed framework in real business practices. We believe the final findings are helpful to (1) practitioners who can use this framework to justify their IT investments; and (2) researchers who can build upon this model to further examine the application of IT portfolio methods.

Notre recherche s’intéresse plus particulièrement aux critères de sélection à retenir pour améliorer la pertinence de la méthode des multiples en ce qui concerne la sélection des multiples de référence, la sélection des sociétés comparables ou la combinaison de multiples.Nous confirmons que les multiples de valeur d’entreprise fondés des résultats (Ebitda ou Ebit) relatifs à des exercices prospectifs (par rapport à l’exercice réalisé) sont généralement les plus pertinents. En absence de résultats relatifs à des exercices prospectifs, disponibles au moment de l’évaluation, notre étude montre que les multiples d’Ebitda sont généralement plus pertinents.Nous confirmons que les taux de croissance anticipés de l’Ebitda et de l’Ebit sont généralement des indicateurs de performance pertinents pour identifier les sociétés les plus comparables au sein d’un groupe de pairs initialement constitué, en ce qui concerne les multiples d’Ebitda et d’Ebit relatifs à l’exercice réalisé.Notre étude montre que la combinaison des multiples de Capitaux employés et d’Ebit, d’une part, et d’Ebitda et d’Ebit, d’autre part (selon des coefficients de pondération spécifiques à chaque secteur d’activité), sont de nature à améliorer la pertinence de la méthode, par rapport à l’utilisation de ces multiples seuls.La démarche mise en œuvre dans cette recherche est susceptible d’être reproduite par les praticiens afin d’identifier au cas par cas les multiples simples ou combinés les plus pertinents pour chaque groupe de pairs sectoriels constitué. / Our research focuses more specifically on the selection criteria to be used to improve the relevance of the multiple-Based valuation method regarding the selection of reference multiples, the selection of comparable companies or the combination of multiples.We confirm that the Enterprise Value multiples based on prospective Ebit and Ebitda (versus actual) are generally the most relevant. In the absence of prospective data, available at the date of valuation, our study shows that Ebitda multiples are generally more relevant.We confirm that the expected growth rates of Ebitda or Ebit are generally relevant performance indicators to identify the most comparable companies among industry-Based peer groups, considering actual Ebitda and Ebit-Based multiples.Our study shows that the combination of Capital employed and Ebit-Based multiples, on the one hand, and of Ebitda and Ebit-Based multiples, on the other hand (based on weighted factors specific to each sector), are likely to improve the relevance of the method, compared to the use of these multiples, alone.The approach implemented in this research may be reproduced by practitioners to identify case by case single and combined multiples that are the most relevant for each industry-Based peer group.

本研究主要探討電子商店業者進行網路行銷時之決策因素，以及不同經營型態之電子商店業者，其網路行銷決策因素重視程度對其企業價值與營運績效之影響。本研究是屬於實徵性研究，經由文獻探討建立起初步的研究架構、研究假說，進而設計問卷，並採郵寄方式進行調查，並將回收的問卷採取適當的統計方法加以分析、檢定，以達成本研究之目的。 本研究實際發出問卷228份，有效回收72份，有效回收率31.6%。經由資料分析發現：(1)不同型態之電子商店業者本身，對於企業價值之認知程度與營運績效並無不同；(2)當網路行銷決策因素重視程度不同時，經營型態相似之電子商店業者，對於電子商店可以「增加新的銷售通路」、「建立新的經營模式」、「提高品牌或公司知名度」以及「增加產品促銷能力」之認知程度有所不同；(3)當網路行銷決策因素重視程度不同時，經營型態相似之電子商店業者，對於電子商店的「營業額」與「獲利能力」會有所影響。 雖然不同經營型態之電子商店業者本身，對於企業價值認知程度與營運績效並無不同，但是相似經營型態之電子商店業者，在網路行銷決策因素重視程度不同時，對於企業價值認知程度與營運績效影響有所不同。因此，本研究建議電子商店業者在進行網路行銷之前，應釐清本身的經營型態，並依據其經營型態而採取適當的行銷決策，方能達到事半功倍的效果。此外，本研究發現「公司商譽與促銷因素」為影響電子商店營運績效最重要的決策因素，因此電子商店業者欲提高其營運績效，應重視此一決策因素，以增加顧客對公司及產品信心，進而提昇營運績效。

Magistro baigiamajame darbe susipažinus su e. verslo kūrimo ir taikymo teoriniais aspektais, išanalizavus e. verslo kokybinių kriterijų kūrimo ir taikymo ypatumus pasaulyje ir Lietuvoje, atlikus kokybinį tyrimą, buvo pateikta e. verslo kokybės sąvoka, sukurti e. verslo kokybiniai kriterijai, pristatytas jų taikymo modelis. Pirmoje darbo dalyje nagrinėjami e. verslo kokybinių kriterijų kūrimo ir taikymo teoriniai aspektai: e. verslo kokybės savoka ir raidos tendencijos, e. verslo kokybinių kriterijų formavimo gairių analizė, e. verslo diegimo sprendimai ir problematika. Antroje dalyje analizuojama e. verslo kokybinių kriterijų kūrimo ir taikymo pasaulinė rinkos analizė: Jungtinių Amerikos Valstijų - Amazon atvejis, Didžiosios Britanijos - Tesco atvejis, Lietuvos - GetJar atvejis. Trečioje dalyje nagrinėjamas atliktas tyrimas, kurio tikslas - pasitelkiant ekspertų žinias, išsiaiškinti e. verslo kokybės sąvoką; pagrindines problemas, atsirandančias diegiant e. verslą; parinkti kriterijus, kurie gali būti naudojami e. verslo kokybei išmatuoti; išskirti kokybiško e. verslo pavyzdžius. Ketvirtoje dalyje pasiūlytas e. verslo kokybinių kriterijų taikymo modelis. / In Master‘s Work after knowing theoretical aspects of e. business development and application, peculiarities of e. business qualitative criteria development and application in the world and in Lithuania, doing quantitative study, there were analyzed the definition of e. business quality, presented e. business qualitative criteria and a model of their application. The first part deals with theoretical aspects of e. business qualitative criteria development and application analyzing e. business concept of quality and trends, e. business qualitative criteria formation guidelines, e. business setup solutions and problems. The second part analyzes the global market of e. business qualitative criteria development and application: the United States of America - Amazon's case, UK - Tesco case, Lithuania - GetJar case. The third part analyzes quantitative study,which aim is to identify the e. business concept of quality, the main problems arising from the implementation of e. business, choose the criteria that can be used to measure the quality of the e. business, to distinguish high-quality e. business examples. The fourth part deals with proposed e. business qualitative criteria application model.

Há mais de 50 anos se discute a importância da Tecnologia da Informação (TI) para as organizações e ainda não se chegou a um concenso sobre a sua capacidade de gerar benefícios e nem quais são eles especificamente. Porém, cada vez mais estudos apontam para a capacidade da TI gerar valor para as organizações, logo, acredita-se que ainda é necessário ampliar o conhecimento acerca do tema. Também, porque os investimentos nessa área não páram de crescer e ainda há muita divergência com relação ao tipo de medida de desempenho organizacional que se deve utilizar. O objetivo dessa pesquisa é medir a percepção dos executivos de organizações que fazem uso intensivo de informações nas suas atividades diárias a respeito dos benefícios organizacionais proporcionados pela TI. O método escolhido foi a pesquisa survey, realizada a partir de um instrumento previamente proposto e adaptado, contendo 5 variáveis e 27 itens. A pesquisa survey foi realizada em duas etapas: estudo de pré-teste e estudo final, resultando em um novo instrumento de pesquisa. Diferentes técnicas estatísticas foram empregadas para refinar o instrumento, como Análise de Confiabilidade, Análise de Item-Total Corrigido (CITC), Análise Fatorial Exploratória e Análise Fatorial Confirmatória. Como resultado desse refinamento emergiu um modelo teórico de pesquisa final contendo 4 variáveis, sendo as dimensões de benefícios Estratégicos, Informacionais, Transacionais e Transformacionais, dispostas em 15 itens. Foi verificado que a variável Infra-Estrutura não se confirmou e alguns de seus itens migraram para outras dimensões. Também como contribuição para a área de SI, o modelo teórico de pesquisa final se mostrou adequado para avaliar o valor da TI para organizações usuárias intensivas de informação. A principal contribuição da pesquisa para a prática gerencial é o mapeamento da percepção dos executivos a respeito dos benefícios que a TI proporciona às suas organizações e um novo modelo representando o valor da TI. / For the last 50 years, the Information Technology (IT) organizational importance has been discussed, and so far, there is no common agreement about it‟s capacity to generate organizational benefits and neither which are they, specifically. Despite of that, there are more and more studies mentioning the IT business value, so it‟s still necessary to add knowledge to this subject. Besides, the IT investments are growing and divergence about what kind of organizational performance measure to use still exists. The purpose of this research is to measure the perception about IT business value for the organizations with intensive informational use executives. The chosen method is survey research, conducted with an instrument previously proposed and adapted to measure IT business value, containing 5 dimensions divided in 27 items. Survey research was conducted in two moments: pre-test study and final study, generating a new instrument. Diferent quantitative procedures were used to refine the instrument, like Reliability Analysis, Corrected Item-Total Correlation (CITC) Analysis, Exploratory Factor Analysis and Confirmatory Factor Analysis. From these refinament emerged a model with 4 organizational benefits factors, being Estratégicos, Informacionais, Transacionais e Transformacionais, disposed in 15 items. The Infrastructure factor was not confirmed in the final model and some of it‟s items migrated to other factors. Also as academic knowledge, the final model is adequated measure de the IT businnes value for organizations with intensive informational use. The main contribution of this research to the business practice is the perception of it‟s executives about the IT organizational benefits to their organizations and a new model representing the IT business value.

Submitted by Adilson Carlos Yoshikuni (ayoshikuni@terra.com.br) on 2015-02-23T16:00:46Z No. of bitstreams: 1 ADILSON CARLOS YOSHIKUNI - VERSÃO FINAL 2015.pdf: 2549097 bytes, checksum: 43733adc5b91f417388258f17fe24885 (MD5) / Approved for entry into archive by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br) on 2015-02-23T16:31:50Z (GMT) No. of bitstreams: 1 ADILSON CARLOS YOSHIKUNI - VERSÃO FINAL 2015.pdf: 2549097 bytes, checksum: 43733adc5b91f417388258f17fe24885 (MD5) / Made available in DSpace on 2015-02-23T17:01:12Z (GMT). No. of bitstreams: 1 ADILSON CARLOS YOSHIKUNI - VERSÃO FINAL 2015.pdf: 2549097 bytes, checksum: 43733adc5b91f417388258f17fe24885 (MD5) Previous issue date: 2015-02-04 / Este estudo tem como objetivo avaliar a influência da Tecnologia de Informação (TI) no Desempenho Empresarial sob o direcionamento da Estratégia de Negócio. A pesquisa faz um estudo específico da TI pelo alinhamento estratégico da tecnologia na integração, uso e benefícios da TI ao negócio e a influência nas diversas perspectivas de desempenho da firma. A estratégia recebe o recorte na pesquisa da orientação estratégica ao impactar a integração da TI ao negócio. O estudo utilizou da técnica de modelagem em equações estruturais com estimação PLS-PM (Partial Least Squares Path Modeling) num estudo empírico de 222 empresas. Os resultados indicam influência da TI no desempenho empresarial, ao explicar a variabilidade de 34,1% do desempenho de aprendizado & crescimento, 46.1% do desempenho do processo interno, 44,7% do desempenho do mercado, e 32,7% do desempenho financeiro. O estudo possibilitou explicar 74,1% da variabilidade do uso e benefícios da TI à estratégia e os processos de negócio e os diversos efeitos da TI no desempenho empresarial, além de destacar a importância e ênfase dada pelas empresas às variáveis da orientação estratégica. O modelo possibilitou explicar a variabilidade das várias perspectivas do desempenho e sugere outras formas de mensurar a adoção e uso da tecnologia nas organizações. / This study aims to evaluate the influence of Information Technology (IT) in the Firm Performance under orientation of Business Strategy. The research is a specific cut of the IT strategic alignment of technology integration, use and value of IT to the business and influences several of the firm's performances perspectives. The business strategy gets cut in the study of strategic orientation to impact the IT integration to strategy and business processes. The research used the technique of structural equations modeling with the PLS-PM an empirical study of 222 companies. The results show the influence of IT on business performance, in explaining the variability of 34.1 % of learning & growth performance, 46.1 % of the internal process performance, 44.7 % of market performance, and 32.7 % of the performance financial. The results show the influence of IT on firm performance and the impact of the strategy on integration, use and value of IT to strategy and business processes. The study explains 74.1% of the variability of the use and strategy value of IT and business processes, and the various effects of IT on firm performance. In addition, the study demonstrated the importance and emphasis given by the companies in the strategy orientation aspects. The model made IT possible to explain the variability of various performance perspectives, and suggests other ways to measure the adoption and IT use in the organizations.