Globalisering har möjliggjort för svenska företag att expandera utomlands och etablera sig påinternationella marknader. Det största hindret för små- och medelstora företag (SMFs) i ainternationaliseringsprocess är avsaknad av finansiella medel och kunskap om den nyamarknaden. På grund av detta är användandet av en utlandsbaserad agent ett bra alternativ. Enagent har en god lokal marknadskunskap och representerar en etableringsform som är mindrekostsam i jämförelse med etableringen av ett dotterbolag. Med hänsyn till detta äranvändandet av en agent ett vanligt tillvägagångssätt bland internationaliserande SMFs.Samtidigt drivs företaget och dess agent av olika mål på grund av skillnader i egenintresse.Trots att en agent är anlitad i syfte att arbeta i enighet med företagets ambitioner, kan denneha ett egenintresse som kolliderar med företaget. Det är därför nödvändigt för företag attskydda det egna intresset genom implementering av olika kontrollsystem. I denna studie harvi använt oss av principal- agentteorin i syfte att förklara förhållandet mellan svenska SMFsoch dess agenter. Utöver detta undersöker vi även hur svenska SMFs kan kontrollera sinautlandsagenter. För att undersöka detta har vi formulerat följande forskningsfrågor: “Hur kanprincipal-agenteorin tillämpas i syfte att beskriva uppdragsrelationen mellan svenska SMFoch dess agent på den internationella marknaden?” samt ”Hur kan svenska SMFs styra attdess agent på den internationella marknaden arbetar enligt företagets önskemål?”. I syfte attbesvara dessa forskningsfrågor har det insamlats och bearbetats teoretiskt material, vilketutgjort underlag för den semistrukturerade intervjuguide som besvarats av studiensintervjupersoner. Detta har resulterat i en analys följt av slutsats där forskningsfrågornabesvaras. Studien avslutas med rekommendationer till framtida forskning. / Globalization has enabled firms to expand abroad and enter international markets. The mainobstacle for small and medium-sized firms in their internationalization-process is the lack offinancial resources and local market knowledge. Therefore, the use of an offshore agent is agood option. An agent holds good local market knowledge and represents an establishmentform that is less costly, compared to the start-up of a subsidiary. Hence, the use of an agent isa common approach amongst internationalized small and medium-sized firms (SME’s).Simultaneously, a firm and its agent are driven by different ambitions due to divergence intheir self-interests. Although an agent is hired to work in unity with the firm’s ambitions, itmay hold a self-interest that collides with the firm’s objectives. Therefore, it is vital for firmsto protect their own interests by implementing different mechanisms that can control theagent. In this study, the principal-agent theory has been applied in order to explain therelationship between Swedish SME’s and their agents. Additionally, it has been investigatedhow Swedish SME’s are able to control their offshore agents on the international market. Toexamine this, the following two research questions have been formulated: “How can theprincipal-agent theory be applied to describe the relation between Swedish SME’s and theiragent on the international market?” and “How can Swedish SME’s control that their agent onthe international market are working in unity with the firm’s requests?” In order to answerthese two questions, theoretical material has been collected and processed in order toformulate the basis of the semi-structured interview guide that has been answered by therespondents. This has resulted in an analysis followed by a conclusion where the researchquestions are answered.

This study presents a holistic view of which factors small and medium-sized enterprises (SMEs) have to consider, in moving their customer order decoupling point (CODP) further from the customer, thereby becoming more customized. The study also investigate whether SMEs and larger enterprises differ in the strategic questions relating to what influences an enterprise to become more customized, which prerequisites are required and which problems enterprises should anticipate and prepare for. These questions are important, given that strategic change is challenging, and can take considerable time to accomplish; it therefore needs to be based on the right decisions. This study is motivated by the fact that the markets SMEs are selling to tend to become more and more complex and harder to anticipate. Increased globalisation and use of IT and ICT have lead to greater uncertainty in customer demand. At the same time customers have ever more demanding needs and specifications; if these are not met, they will go elsewhere rather than reducing or adapting them. This complexity requires a more customized production and is a way to gain commercial advantages.       Customised production includes many benefits such as reduced uncertainty, by producing totally customized products less capital bound is tied up. But meanwhile many challenges such as reduced production efficiency, furthermore flexibility must be increased and higher demands on communications and IT systems are often necessary. The study starts with a wide and thorough theoretical overhaul around the movement of the CODP, but also addresses other parts of the organization to get the all-important big picture. This theoretical work is leading to a work-model which is used in six interviews within SMEs. In order to get a thorough picture, the enterprises that take part in the study are from different line of business and have from 18 to 235 employees. During these interviews, conducted on a single occasion per company, the model and related questions are discussed. Thereby an analysis of the interviews and the theory is done, with the model as the starting-point.   The result of this study is a basic model, which SMEs can use as an analytical tool, and a checklist, to facilitate a move towards a make-to-order manufacturing strategy, thereby gaining more flexibility. The study provides a basic generic framework which can be adapted and tailored by the company in question to see which parts are relevant to specific circumstances.

Due to the nature of globalization, new strategies have been designed to break into new markets. Joint Venture is a common strategy to enter new markets and by using a Joint Venture, companies share risks and establish new contacts with local knowledge. Brazil is a market where foreign investors gain more and more interest. Brazil's economy is growing fast and made well during the global financial crisis. The middle class in Brazil is constantly growing and for the first time, poverty is not a majority in Brazil.In an International Joint Venture (IJV), it is usually a foreign company establishing a partnership with a local company. Often, IJVs fail because companies have problems collaborating, depending on different variables. In this thesis, we chose to analyze the cultural barriers in a Brazilian-Swedish IJV on the Brazilian market. The purpose of this thesis is to gain an understanding and describe cultural barriers in an IJV partnership, and high-light those to increase the chances for successful IJVs between Brazilian and Swedish companies in the future.This thesis is qualitative, with an abductive approach, in order to gain a deeper and better understanding of experienced barriers. We have chosen to see culture from both a national and an organizational perspective as earlier research has showed that national culture affects the organizational culture within an IJV. Using Hofstede's (1991) four dimensions of national culture as a supplement to Wilson’s (2001) four factors influencing the organizational culture, we have conducted four interviews in two Swedish-Brazilian IJV companies located in São Paulo, Brazil. The companies we have chosen to interview have been small or medium-sized manufacturing. Interviews were conducted face-to-face in a comfortable environment for all respondents. In our analysis, we used matrices to make it easier to see what differences and/or similarities there are between the case-companies.Results of this study, demonstrate that the experiences from the two case-studies are well in line with each other. The organizational structure in Brazil has been perceived as more hierarchical than the Swedish vertical and more open structure. This in turn, has strengthened the differences in communication between managers and employees, which been perceived as more top-down in Brazil than in Sweden. Our conclusion is that cultural barriers have been perceived, in the perception of the leaders’ expected behavior, language barriers, differences in planning and management of uncertain situations, Brazil's more family-oriented society and close relationship between private life and work in the Brazilian market.Several of these barriers have been experienced during the early start-up of an IJV, something we believe increases the importance of being well prepared for cultural barriers that may arise. The importance of an agreement upon the structure and policies at the company at an early stage is crucial, to reduce future possible conflicts. Show mutual respect and understanding for one's partners’ culture and experienced cultural barriers, use these to avoid any negative effects, and instead create a positive impact for the IJV. / Minor Field Study

The high economic growth of formerly closed markets such as China, Russia, Poland, and the Baltic states has created vast business and growth opportunities for small and medium-sized enterprises (SMEs). Although this international business expansion of SMEs occurs in highly dissimilar business contexts and fierce international competition, it remains overlooked by research. Therefore, the main aim of this thesis is to contribute to an enhanced understanding of internationalization processes of SMEs by studying the overarching research question: What are the main features of internationalization processes of SMEs in an emerging market context? Three sub-problems are researched with regard to SMEs entering and taking off from emerging markets, as well as differences and similarities between these processes, in order to identify what features characterize them. Empirically, two surveys of 116 and 203 Swedish SMEs, respectively, with experiences of entry into emerging markets were conducted through standardized questionnaires via mail and on-site visits. In addition, case studies were conducted through interviews and observations of five internationalizing Chinese SMEs and four Chinese wholesale and retail market platforms. Five essays are compiled within the thesis and major findings and conclusions provide theoretical and empirical contributions to research on the internationalization processes of SMEs. With regard to the overlooked internationally experienced manufacturing SMEs from mature markets such as Sweden, theoretical advancements are made identifying the main concepts of their entry into emerging markets: entry node (the establishment point into the foreign business network); market-specific experiential knowledge; and perceived institutional distance. With regard to the internationally novel Chinese SMEs, these were seen to diverge from traditional internationalization paths. Indications were found of a parallel expansion abroad and at home, even using foreign markets as a springboard for further growth at home. The take-off node concerns the departure from an emerging home market, where a paradox of knowledge was found: the use of indirect export via a domestic intermediary facilitates the take off, but hinders further international expansion since no international experience or relationships are built up. Moreover, institutional distance was reduced due to collective internationalization through co-locating abroad. Generally, degree of maturity of the home market; as well as degree of internationalization and type of firm; are the main features behind differences between internationalization processes of SMEs in an emerging market context.

Scientifiques, gouvernements, entreprises et consommateurs s’entendent aujourd’hui pour dire que le système naturel est déréglé, que l’activité industrielle en est la cause principale. L’éco-conception est une manière de concevoir des biens ou des services en diminuant leurs impacts sur l’environnement et la société. De plus en plus présente dans les grandes entreprises où, associée à une gestion intégrée de l’environnement, elle procure des bénéfices non négligeables et une image de marque, l’éco-conception a beaucoup de difficultés à s’implanter dans les petites et moyennes entreprises. Dans ce travail, nous avons cherché à comprendre les raisons de ces difficultés. Deux approches ont été utilisées, l’une basée sur une analyse documentaire des rapports de RSE de dix entreprises, grandes et petites, de différents secteurs d’activité, qui nous a permis de fixer le cadre et le formalisme de la démarche de recherche, l’autre sur le principe d’entretiens semi-dirigés à partir de questions ciblées. Après une présentation générale de ce qu’est l’éco-conception et quelle en est la problématique appliquée aux PME (chapitre 2), nous précisons le cadre méthodologique de la recherche (chapitre 3) et exposons ses résultats (chapitre 4). Nous montrons que les freins à l’adoption de l’éco-conception dans les PME sont multiples et complexes, tant la diversité de ces entreprises est grande et difficile à synthétiser. En soulignant les freins, les leviers, les risques et les opportunités liés à l’intégration des principes de développement durable dans ces entreprises, nous faisons un portrait global de la situation actuelle et des difficultés rencontrées par ces PME pour adhérer à ces principes. / Scientists, governments, businesses and consumers agree that the natural system is deregulated, and that the industrial activity is the main cause. Eco-design is a way to design products or services by reducing their impacts on environment and society. This approach to design is increasingly present in large corporations which, combined with an integrated environmental management system, provides significant profits and brand image. Conversely, eco-design is barely implanted in small and medium-sized enterprises (SMEs). Through this research, we have tried to understand the reasons of these difficulties. Two approaches have been used. One is based on a document review of corporate social responsability (CSR) reports of ten, large and small, companies from different industrial sectors. This has enabled us to establish the framework and the form of the research approach. The second approach is based on semi-directed interviews with a set of prepared specific questions. After an overview describing eco-design and its problematic applied to SMEs (Chapter 2), we develop the methodological framework of this research (Chapter 3) and present its results (Chapter 4). We show that the barriers to adoption of eco-design within SMEs are multiple and complex, so much the diversity of these companies is vast and difficult to synthesize. By highlighting the barriers, the drivers, the risks and the opportunities related to integrating sustainable development principles in these organizations, we provide an overview of the current situation and challenges faced by SMEs when seeking to adhere to these principles.

<p>This study will refer specifically to the reasons why SMEs are not willing to use e-payment as their first-choice method: the reasons hampering e-payment adoption.</p>

中小企業一向是經濟成長的主力，然而受限其資源的短缺，往往無法提供顧客更好的商品或服務。雖然文獻指出中小企業可以透過資訊科技與夥伴和顧客合作來克服它先天的弱勢並提供更好的服務，但仍有許多模糊未解的問題。例如，哪一種中小企業較願意導入以資訊科技為基礎的協同合作模式(IT-enabled Collaboration)？而這樣的合作模式是否能真正的提升他們的績效表現呢？本研究以資源基礎理論和服務導向邏輯理論(service-dominant logic)為基礎，將資源分為operant資源、operand資源、資源互補性及資源相似性，試圖找出在何種資源模式下，中小企業會偏向使用以資訊科技為基礎的協同合作模式。研究方法採用個案研究，並以宜蘭縣枕頭山休閒農業區的八家中小型業者為目標進行訪談。在資料蒐集和分析之後，本研究發現operand資源與operant資源皆會正向的影響到中小企業對科技化合作的參與，其中又以operant資源的影響為更大。此外，從研究中也驗證了科技化合作能促成中小企業績效的提升。根據研究結果，本研究將operant資源視為影響中小企業導入科技化合作模式進而達成績效提升的主要關鍵資源。 / Small and medium sized enterprises (SMEs) are the main force to economic growth, but they usually restricted by resource shortage when they want to upgrade goods or services. Past literature has indicated collaboration with partners and customers through information technology (IT) may overcome their weakness and serve better. However, there still are blurs, like what kind of SMEs are more likely to engage IT-enabled collaboration? Will IT-enabled collaboration really enhance SMEs performance? Our research framework based on resource-based view and service-dominant logic categorizing SME resources into (1) operand resources, (2) operant resources, (3) resource complementarity and (4) resource similarity. We attempt to find out what key resources in SMEs are related to the usage of IT-enabled collaboration and the contributions to SME performance. We conduct case study with 8 SMEs in Mt. Pillow Leisure Agriculture Area. After data collection and analysis, we figure out that both operand and operant resources have positive impact on IT-enabled collaboration; furthermore, operant resources contribute more for SMEs to communicate and coordinate with each other and customers. In addition, from our research, we demonstrate that IT-enabled collaboration helps SMEs to perform better. Therefore, we suggest operant resources as important resources for SMEs engaging in IT-enabled collaboration and consequently enhancing their performance.

This doctoral thesis is focused on human resource development in strategy of small and medium-sized enterprises. Human resource development is conceptualized very widely in the thesis, because the thesis is concerning with issues still less frequently investigated in relation to human resource development, especially the compliance with the principle of equal treatment and the prohibition of discrimination in employment relations. Traditional division into theoretical and practical part is respected in the thesis. Theoretical part contains literature review, broadly describing fundamental disciplinary knowledge, which was elaborated on the basis of long-term studying the scientific writings of many domestic and foreign authors. Theoretical part of the thesis was initial for composing the practical part of the thesis; it was used as a base for the research objectives defining (Chapter 3), served as a guideline on scientific methodology studying and subsequent appropriate methodology and methods selection (Chapter 4), which continues with three practical research topics: staff motivation, employee turnover and job satisfaction in SMEs, and discrimination at the workplace and in staffing regard to SMEs. These areas are meant to be potential barriers of human resource development, unless managed carefully with erudition. Potential occurrence of discrimination in labour law issues brings a risk of sanctions and pecuniary penalty for employers. Research questions, which were formulated according to above mentioned basis by author of this doctoral thesis in the practical part within set research topics, were tested on empirical data by way of both quantitative and qualitative research in two research samples. First of them was gained within team research project GA JU 039/2013/S (investigator doc. Ing. Darja Holátová, Ph.D.) and comprised of 295 SMEs, which were investigated through questionnaire survey; subsequently motivation, employee turnover and job satisfaction on collected data were investigated by author of doctoral thesis. The second sample was investigated by author of this thesis at her own research activity and consisted of 1600 advertisements demanding applicants for 2981 working places at 846 entities, which were announced by regional bureau of Employment Service of the Czech republic for district České Budějovice via the Integrated Portal of the Ministry of Labour and Social Affairs of the Czech republic (2016) on the webpage portal.mpsv.cz; the prevalence of discriminatory reasons through content analysis was explored and the findings were consequently compared with the survey of the Public Defender of Rights realized in 2011. Finally, the inquiry for the participation of SMEs in announcing job advertisements where discriminatory nature could not be excluded from in studied period was carried out through selecting gender as discriminatory reason. A discovery of the range of employee benefits provided in SMEs, employee turnover rate calculated by author, additionally including voluntary departures of employees, as well as obtained findings about managers' or enterprise owners' attitudes and subjective rating of job satisfaction in studied SMEs were analysed by author of the thesis. The findings have also revealed an insufficient strategic attitude of some approached managers or enterprise owners towards making plans and setting the goals in the area of job satisfaction. Additionally, it was found that SMEs participated in announcing job advertisements where discriminatory nature could not be excluded in studied period along to the criterion of Czech Public Defender of the Rights in the issue of direct discrimination by reason of a gender. On the basis of acquired findings the conclusions and recommendations were formulated. The thesis brings theoretical, practical and pedagogical contribution. In conclusion, the objectives set in the thesis, were, in the author's opinion, accomplished.

Bakgrund: Interorganisatoriska relationer har blivit allt viktigare de senaste åren, företag köper exempelvis in IT-tjänster för att kunna förbättra sin kärnverksamhet. Det är dock vanligt att interorganisatoriska relationer misslyckas, en lösning till problem med dessa relationer är att använda ekonomisk styrning. En typ av relation som är speciellt utsatt för problematiken är relationen mellan små och medelstora företag, vilket är en grupp det saknas forskning och empiriska undersökningar om, trots dess stora inverkan på den svenska ekonomin. Ännu mer problematiskt blir det när dessa företag köper eller säljer tjänster, då hantering av tjänster kräver en större administrativ kunskap som mindre företag generellt inte besitter. Därmed är det av intresse att studera hur relationen mellan små och medelstora företag som hanterar tjänster ska styras på bästa sätt. Syfte: Syftet med studien är att skapa en modell över hur styrningen av interorganisatoriska relationer utformas och används av små och medelstora företag. Genomförande: Studien är en kvalitativ fallstudie med ett abduktivt angreppsätt. Empirisk data har samlats in genom semistrukturerade intervjuer på fem olika små och medelstora företag som köper och säljer tjänster, med syfte att framhäva perspektivet från båda partner i relationen.  Resultat: Studiens resultat visar att det krävs en kombination av formella och informella styrmedel för att ha en fungerande interorganisatorisk relation. Avvägningen av olika styrverktyg beror på olika bakomliggande faktorer som präglar relationen mellan små och medelstora företag men resultatet tydliggör även att tillit och kommunikation har en stor inverkan på behovet av olika slags styrning. Samtidigt har kontraktet en väsentlig del av de studerade interorganisatoriska relationerna. Det är i kontraktet som bland annat finansiella och ickefinansiella målsättningar kan specificeras och kontraktet används som ett underlag för utförandet av tjänsten, uppföljning och avstämning, vilket inte alltid utförs i praktiken. Tilliten som finns mellan parterna i en relation påverkar hur kontraktet sedan används. Studien visar att formella styrmedel och tillit i vissa delar av relationen kan användas som substitut till varandra. / Background: The importance of interorganizational relationships has increased in recent years. Companies outsource peripheral components of their operations, such as IT, in order to focus on the main purpose of the company. It is common, however, for these relationships to fail and one solution to the problems arising from interorganizational relationships is the use of management control systems. Relationships between small and medium sized enterprises, in particular, present significant issues. Although they have a great impact on the Swedish economy, there are few scientific studies on them. These companies have an even harder time coping with interorganizational relationships when they are dealing with services, as they require more administrative knowledge than they don’t possess. It is therefore of elevated interest to study the relationship between small and medium sized enterprises that handles services and what type of management control system is best suited for the relationship.  Purpose: The purpose of this study is to create a model of the management control systems of interorganizational relationships between small and medium sized enterprises.  Design: The study is a qualitative case study with an abductive approach. Empirical data has been collected through semi-structured interviews at five different small and medium sized enterprises that sell and buy services in order to elucidate both parties’ perspectives.  Conclusion: The results from the study demonstrate that it is necessary to have a combination of formal and informal management control systems in order to maintain a functioning interorganizational relationship. The balance between different control systems depends on underlying factors arising from the relationship between small and medium sized enterprises. The study also shows that trust and communication has a great impact on the need for different types of control, however, the contract has simultaneously proven to be an essential part of the interorganizational relationships that have been studied. The contract can specify the financial and non-financial aims of the parties and can also be used as a model for how the service should be provided. The contract can also be used for future reviews of the working relationship, although this is not always the case, as the level of trust between the two parties will influence how the contract is actually used. The study shows that formal control systems and trust can be used as substitutes to one another throughout the relationship.

Abstract This study explores the phenomenon of brand co-creation from a communicative perspective. The study investigates how Finnish SMEs operating in international B2B markets use English as a business lingua franca (BELF) for brand communication. The purpose of the study is to contribute to brand co-creation theory by illustrating how using BELF affects spoken brand co-creation discourse and increase our understanding of brand co-creation communication by applying a discursive approach. The theoretical framework of the study is based on branding literature, BELF research, discourse theory and social constructionism. The study introduces an analytical framework for exploring BELF in spoken brand co-creation communication through the discourse dimensions of verbal language use, the communication of brand meanings and face-to-face social interaction among stakeholders. The empirical data was collected by implementing a business communication simulation designed for the study. It was used to analyse how internal stakeholders use verbal BELF to communicate brand meanings in face-to-face social interaction. A discursive approach was also applied in the analysis. In the study, three spoken brand co-creation discourses were identified: informative, credible and emotional discourse. This study shows that brand co-creation is a phenomenon intertwined with language. When the language of business communication is BELF, it can both enable and impede brand co-creation communication. Efficient and informative communication is often regarded as essential in business communication but from brand communication perspective informative communication may not be sufficient to create an interesting and a memorable brand. The study also shows that spoken brand co-creation communication with BELF requires versatile language and communication competence; especially emotional brand discourse may require more versatile BELF competence than previously has been acknowledged. From a managerial viewpoint, it is important to understand that internal stakeholders are continuously communicating about the brand to external stakeholders with spoken language. Thus, the brand is visible in the daily operations through language, although not necessarily as intended by the management. / Tiivistelmä Tässä väitöskirjassa tutkitaan brändin yhteisluomista yritysviestinnän näkökulmasta. Tutkimuksessa selvitetään, miten suomalaiset yritystenvälisillä markkinoilla (B2B) toimivat pk-yritykset käyttävät liike-englantia lingua francana (BELF) suullisessa yhteisluomisviestinnässään. Tutkimuksen tarkoituksena on lisätä ymmärrystä kielen ja viestinnän roolista brändin yhteisluomisessa ja kuvata, miten BELF vaikuttaa puhuttuun brändin yhteisluomisviestintään diskursiivisesta näkökulmasta. Tutkimus nojaa brändikirjallisuuden lisäksi BELF-tutkimukseen, diskurssiteoriaan ja sosiaaliseen konstruktionismiin. Tutkimus esittää brändin suullisen yhteisluomisviestinnän kolmiulotteisena ilmiönä, jota voidaan tarkastella sanallisen kielenkäytön, brändimerkitysten viestimisen ja kasvokkain tapahtuvan, sidosryhmien välisen vuorovaikutuksen avulla. Työn empiirinen aineisto kerättiin tutkimusta varten kehitetyn liikeviestintäsimulaation avulla, ja sen avulla analysoitiin, miten yrityksen sisäiset sidosryhmät käyttävät BELFiä viestimään brändimerkityksiä yrityksistään ja niiden tuotteista sosiaalisessa vuorovaikutuksessa. Tutkimuksessa hahmoteltiin kolme suullista brändin yhteisluomisdiskurssia: informatiivinen diskurssi, uskottavuusdiskurssi ja tunneperäinen diskurssi. Tutkimus osoittaa, että brändin yhteisluomisviestintä on kieleen kietoutunut ilmiö. Kun liikeviestinnän kielenä on BELF, vieraskielinen viestintä voi sekä mahdollistaa että vaikeuttaa brändin yhteisluomisviestintää. Tehokas ja faktaperäinen viestintä on usein tärkeää liikeviestinnässä, mutta brändäyksen näkökulmasta informatiivisesti painottunut viestintä voi olla riittämätöntä, jotta se herättäisi mielenkiintoa brändiä kohtaan tai loisi muistettavan brändin. Tutkimus osoittaa myös, että osallistuminen brändin yhteisluomisviestintään käyttämällä BELFiä edellyttää monipuolista kieli- ja viestintätaitoa. Erityisesti tunteita herättävä brändäysviestintä voi vaatia laajempaa kieli- ja viestintäosaamista kuin aiemmin on ajateltu. Liikkeenjohdon kannalta on tärkeää ymmärtää, että yrityksen henkilöstö viestii brändistä jatkuvasti jokapäiväisessä vuorovaikutuksessa eri sidosryhmien kanssa. Näin ollen brändi välittyy sidosryhmille kielen kautta, mutta ei kuitenkaan välttämättä sellaisena kuin yrityksen johto on tarkoittanut.