HEIs have, over the recent decade, been involved in internationalisation of their academic programmes and in the delivery of their degrees in international locations. Internationalisation is associated with the incorporation of international facets into the composition of curriculum, faculty, and students through a combination of activities and policies. One such activity associated with internationalisation is transnational education, in which the degree students are located in a different country than where the institution delivering the education is based. Transnational education is often categorised in many forms: franchise, twinning, articulations, double degree programme, partnership, distance education, and international branch campus. Hospitality and tourism programmes have been identified as having been involved not only in internationalising their degree programmes, but also in delivering their degrees internationally in branch campus locations. However, even though the narrative has been on the start-up, operations, and management of these IBCs, less is known about the impacts the international branch campus has on the exporting hospitality and tourism programme. This research, based in management, tourism, and international education, and viewed through a post positivism and critical realist perspective, presents an understanding of the effects that exist between hospitality and tourism programmes in HEIs and their IBCs. This is achieved through developing a typology of the influences that overseas expansion has on the exporting hospitality and tourism programme. To address the objective of this research, a case strategy approach was used to support the exploratory and descriptive nature of this topic of study. The methodological design consisted of a mixed-methods approach, exploring three hospitality-tourism programmes in the United States delivering their degrees at international branches campuses. A conceptual framework based on elements associated with overseas expansion of both firms and HEIs and the theoretical foundations regarding internationalisation, guided data collection and analysis. The significance of this study is twofold. First, it contributes to greater understanding of IBCs from the perspective of the home campus. Much of the literature surrounding exporting education through IBCs broadly focuses on three themes: market entry, risks and benefits, and quality control issues. Understanding these influences back at the home campus programme contributes to an underdeveloped area in the transnational literature. Secondly, the research contributes to the topic of internationalisation specific to the academic field of hospitality and tourism management. Although there is much consensus that academic programmes should prepare students for an international industry and a global marketplace, it is unclear the role that exporting hospitality and tourism degrees on IBCs has in internationalising the exporting degree programme specific to students, faculty, and curriculum. Greater insight was gained regarding IBCs and internationalisation by assessing the influences of IBCs through the experiences of home campus faculty and staff. Additionally, findings may also prove useful to organisations, both academic and commercial, seeking to expand internationally. Findings of this research demonstrate that delivering a degree internationally is motivated by both internal and external factors, but home programme leadership combined with pull factors from the international location may be the catalyst in the decision to expand internationally. Additionally, the justification for international expansion and the outcome of this activity appears to be most associated with expanding the programme's brand and credibility in the area of international education. Impacts on faculty, students, and curriculum diverge somewhat when considering the mobility between both the home campus and international branch campus. Students at the home campus experience internationalising influences based on two factors. The first is their study abroad experiences at the branch campus, and the second is their interactions with foreign students who transfer to the home campus. Similarly, faculty who engage with the branch campus onsite in the international location are in some cases gaining international exposure that allows them to internationalise their perspective on the industry and their students. Faculty and staff at the home campus identify the challenges of supporting both the necessary resources of the international branch campus, and the requirements to serve the changes associated with the home campus environments.

EU:s revisionspaket begränsar kraftigt revisorernas möjlighet att tillhandahålla non-audit services (NAS) gentemot företag av allmänt intresse. Revisorer på små och medelstora revisionsbyråer påverkas dock inte av reglerna, varför det är intressant att studera hur dessa hanterar vilka tjänster man ska tillhandahålla och hur det påverkar revisorns roll.   Syftet med studien är att undersöka hur revisorn, på små och medelstora revisionsbyråer, hanterar olika rådgivningstjänster och det relaterade oberoendehotet i sin roll som konsult, som ett led i att försöka erhålla en förståelse för hur revisorn uppfattar växlingen mellan sin roll som revisor och den allt mer förestående konsultrollen. Studien baseras på kvalitativ forskning, för att försöka förstå och tolka revisorns upplevelser, varför intervjuer genomförts med sex kvalificerade revisorer.    Studiens huvudsakliga slutsatser är att revisorerna har svårt att definiera vilka tjänster som är revisionsnära och vilka som är av mer fristående karaktär. Revisorn måste tillhandahålla rådgivning för att upprätthålla revisionen, varför rådgivningstjänsterna kan betraktas som en integrerad del av revisorns tjänster. Revisorn tvingas i viss mån att växla mellan sin roll som revisor och konsult, till följd av att klienterna har höga förväntningar på rådgivning, medan revisionens övriga intressenter förväntar sig att klientföretagen kontrolleras genom en oberoende granskning. I slutändan anser respondenterna ändå sig vara revisorer även i utförandet av konsulttjänster. / The audit rules adopted by the EU strongly limit the auditors’ ability to provide non-audit services (NAS) to audit clients of public interest. Auditors in small and medium-sized audit firms are not affected by those rules. Therefore, it is interesting to study how they handle which services to provide and how it affects the auditor's role.   The purpose of the study is to investigate how auditors of small and medium-sized audit firms manage various advisory services and the related threat to independence in the role of consultant. Consequently, the study also seeks to gain an understanding of how the auditors perceive the issue of having to shift between the role as auditor and the increasingly imminent role as consultant. The study is based on qualitative research, in order to understand and interpret the auditor's experiences, which is why interviews were conducted with six auditors.   The main conclusions of the study are that the auditors have difficulty defining which services are audit-related and which are less audit-related. The auditor must provide advice to maintain the audit. Advisory services can therefore be regarded as an integral part of the auditor's services. The auditor is forced to shift between the roles of auditor and consultant, as a result of the clients’ high expectations for advisory services. This is in contradiction with the audit's other stakeholders’ expectations for the companies to be checked through an independent examination. However, the respondents still consider themselves to be auditors even in the performance of consulting services.

A importância dos serviços para as empresas de manufatura tem aumentado nas últimas décadas em função das alterações no ambiente em que estão inseridas. Dentre os aspectos relacionados com a oferta de serviços por empresas de manufatura, pode ser citado que os serviços são influenciados pelas definições realizadas durante o processo de desenvolvimento de produtos (PDP). No entanto, a literatura ainda é escassa no sentido de compreender essa relação. Dessa forma, o objetivo do presente trabalho é analisar as características dos serviços relacionados com os produtos e a sua relação com o PDP por meio de um estudo de caso em uma empresa do setor aeroespacial. Os dados foram coletados por meio de uma análise documental e entrevistas semi-estruturadas, em que foi feita a descrição das etapas do PDP, o levantamento e classificação do portfolio de serviços, a análise detalhada dos serviços selecionados e a análise da relação entre estes serviços e o PDP. Os resultados da análise confirmaram que os serviços são impactados pelas decisões de todas as etapas do PDP e para todos os serviços analisados e ainda apresenta quando e como essas relações acontecem. Os resultados obtidos foram comparados com a literatura existente. As relações identificadas influenciam diversos aspectos dos serviços analisados, como: o processo, o escopo, a infraestrutura, os custos e pessoas. / The importance of services to manufacturing companies has grown over the last decades due to several changes in the business environment. Among the aspects related with the offer of services by manufacturing companies is the fact that services are influenced by the decisions taken during the new product development process (NPD). Although, the literature is scarce when it comes to comprehend how this relationship happens. In this way, the objective of this study is to analyze the characteristics of product-related services and the relationship between the NPD process activities and these services through a case study in a manufacturing company of the aerospace industry. The data was collected with the use of a documentary analysis and semi-structured interviews, where the phases of the NPD were described, the service portfolio was identified and classified, the selected services were analyzed and the relationship between the NPD and these services. The results confirmed that all the services that were analyzed are influenced by the decisions of all NPD phases and maps it out. The results were then compared with the existing literature. The identified relationship influence several aspects of the services that were analyzed, such as: the process, the scope, the infrastructure, the costs and people.

Seit einiger Zeit hat die Industrie hier die enge Verzahnung ihrer Güterproduktion mit Dienstleistungen, auch oft als Services oder Lösungen bezeichnet, als strategische Option erkannt. Der Vorteil einer engen Verflechtung von Produkt und Dienstleistung ist, dass insbesondere im Pre- und Aftersales-Bereich neue Wertschöpfungsmöglichkeiten entstehen, die auf dem einzigartigen Know-How und dem Wissen der anbietenden Unternehmen basieren. Zunehmend wird über solche Lösungen sogar der größere Anteil der Wertschöpfung für das Unternehmen erzielt, so dass die Bedeutung solcher Angebote beständig zunimmt. Der vorliegenden Band dokumentiert die Arbeit des Verbundvorhabens „Produkt-Dienstleistung-Lifecycle-Management“, welches von 2011-2014 den Lehrstuhl für Betriebliche Informationssysteme an der Universität Leipzig zusammen mit Unternehmen ATB Arbeit, Technik und Bildung GmbH, CADsys GmbH, Amtech GmbH und SITEC GmbH aus Chemnnitz realisiert und mit Mitteln der Europäischen Union und des Freistaates Sachsen durch das Programm FuE-Projektförderung der SAB finanziert wurde. Erstmalig werden integrierte Konzepte und Werkzeuge für ein Lebenszyklusmanagement in der Verbindung von Produktion und begleitenden Dienstleistungen vorgestellt, die in entsprechenden Use-Cases in der Praxis zur Anwendung geführt werden konnten.:Dienstleistungslebenszyklen in Produktlebenszyklen (Christian Zinke) Review und Bewertung der Eignung von Open-Source-Lösungen als technische Lösung für ein Life-Cycle-Management produktbezogener Dienstleistungen (Christian Zinke und Florian Golemo) Abbildung von Dienstleistungen im Aras Innovator (Christian Zinke) Unterstützung der produktbezogenen Dienstleistung durch die Integration des Service Modeller (Florian Golemo) Kundenintegration und Kollaborationsmöglichkeiten im Aras Innovator (Christian Zinke, Lars-Peter Meyer) Unterstützung von Pre-Sales Dienstleistungen am Beispiel der Erarbeitung eines technischen Lösungsvorschlag (Frieder Swoboda, Egbert Mauersberger, Christian Zinke) Unterstützung von After-Sales Dienstleistungen am Beispiel des Ersatzteilmanagement (Frieder Swoboda, Egbert Mauersberger, Christian Zinke) Evaluation des PDLM Konzepts und des Unterstützungssystems (Christian Zinke)

Accounting as a fundamental basis for reporting the property, resources, results of economic performance, as well as an indirect background material for monitoring parameters of the environment, evaluation of legislation changes and also political ambitions, represents an irreplaceable and, at the same time, complex activity. Accounting is based upon the basic standards and legislation, but it cannot grasp all. What is more, this industry is very specific and locally dependent.