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The relationship between lean service, activity-based costing and business strategy and their impact on performanceHadid, Wael January 2014 (has links)
Lean system has drawn the attention of researchers and practitioners since its emergence in 1950s. This has been reflected by the increasing number of companies attempting to implement its practices and the large number of researchers investigating its effectiveness and identifying important contextual factors which affect its implementation. The rising level of interest in lean system has led to the emergence of three distinctive streams of literature. The first stream of literature has focused on the effectiveness of lean system. However, this literature was limited as it mainly examined the additive impact of lean practices on operational performance in the manufacturing context. The second stream of literature has focused on the role the accounting system in the lean context. In this body of literature, there was an agreement among researchers on the superiority of activity-based costing system (ABC) over the traditional accounting system in supporting the implementation of lean practices. However, most studies in this strand of literature were either conceptual or case-based studies. The third stream of literature has focused on the fit between business strategy and lean system. However, inconclusive results were reported in relation to the suitability of lean system to firms adopting the differentiation strategy and others adopting the cost leadership strategy. The aim of this study is to develop and empirically test a conceptual model which integrates the three distinctive streams of literature to extend their focus and overcome their limitations. More specifically, the model developed in the current study highlights not only the additive impact of lean practices but also the possible synergy among those practices in improving both operational and financial performance of service firms. In addition, the model brings to light the potential intervening role of ABC in the strategy-lean association. After identifying and reviewing the relevant literature, the socio-technical system theory and contingency theory were used to develop the conceptual model and associated hypotheses. A questionnaire instrument was designed to collect empirical data which was supplemented by objective data from the Financial Analysis Made Easy database in order to empirically test the conceptual model using partial least squares structural equation modelling (PLS-SEM). The findings of this study indicated that while the technical practices of lean service improved only the operational performance of service firms, the social practices enhanced both operational and financial performance. In addition, the two sets of practices positively interacted to improve firm performance over and above the improvement achieved from each set separately. Moreover, ABC was found to have a positive association with lean practice, and consequently an indirect positive relation with firm operational performance. Finally, both the differentiation and cost leadership strategy had a direct positive relationship with lean practices. However, while ABC was found to partially mediate the differentiation-lean association, it suppressed the cost leadership-lean association leading to a case of inconsistent mediation. The current study contributes to the current literature at different levels. First, at the theoretical level, this study develops a conceptual framework which crosses different streams of literatures mainly, lean system literature, management accounting literature (with focus on ABC), and business strategy literature. Unlike previous studies, by integrating the perspective of socio-technical system theory and contingency theory, the model (i) highlights not only the additive but also the synergistic effect of lean service practices on firm performance, (ii) brings to light the direct impact of ABC and business strategy on lean service practices and the intervening role of ABC due to which the business strategy is assumed to have also an indirect influence on lean practices, and (iii) offers an alternative view on how ABC can improve firm performance by enhancing other organisational capabilities (lean practices) which are expected to improve performance . Second, at the methodological level, unlike previous studies, this study includes a large number of lean service practices and contextual variables to report more precisely on the lean-performance association. In addition, the inclusion of the financial performance dimension-measured by secondary data- in the model besides the operational performance is critical to understand the full capability of lean service in improving firm performance. Further, employing a powerful statistical technique (PLS-SEM) provides more credibility to the results reported in this study. Third, at the empirical level, this study is conducted in the UK service sector. As such, this study is one of the very few studies that have reported on lean service and examined how the adoption of ABC and a specific type of business strategy can affect its implementation using empirical survey data from this context.
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The representation of an advanced service delivered by a product service system : a qualitative model of avionics availabilityThenent, Nils Elias January 2014 (has links)
The research presented in this thesis demonstrates the qualitative modelling of an advanced service delivered by a Product Service System (PSS) through the use of a socio-technical systems-based approach. The created model represents dependencies between functions and organisations, and can be used as basis for a quantitative cost model. Focus is on how one particular example of advanced services, namely availability is delivered in an industrial context. Following a review of multi-disciplinary literature and the outline of a suitable methodological approach, a detailed case study of the delivery of an exemplar piece of avionics equipment by BAE Systems and GE Aviation to the UK Royal Air Force is described. This research shows that the delivery of avionics availability through a PSS has organisational, contractual and functional facets that overlap and influence each other. Multiple qualitative models represent the investigated setting, from a functional and from an organisational perspective. Top-level functions ‘Analysis & Optimisation’, ‘Administration’ and ‘Delivery’ are identified. The results show distinctive similarities and differences between GE Aviation and BAE Systems including a variety of parallel contracts, organisational segmentation and tensions between relationships and contractual obligations. The findings suggest that understanding a PSS as a socio-technical system is crucial for modelling the PSS and the cost associated with it. This is particularly important when the aim is to continuously control and manage costs rather than the creation of a one-off forecast. The contribution of this work to the existing body of knowledge, primarily within the domain of cost engineering is twofold: First the creation of qualitative models of an existing PSS delivering avionics availability to show “what is a PSS”, and second a methodologically robust approach that takes into account the sociotechnical character of PSS to demonstrate “how to know about PSS”.
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Human Factors and Systems Engineering Analysis for Development of PartiallyAutomated Severe Weather Warning MethodologiesJames, Joseph J. 04 May 2021 (has links)
No description available.
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The Emergence of OFO Sharing Bicycles in Beijing : A case study of applying digital innovationWANG, XIAOFENG, YU, WAI SHAN January 2020 (has links)
Digitalization is an important theme in Informatics research. Especially in today's digital society, people cannot live without the help of information technologies. The purpose of the study was to explore how the digitization process happened in the bicycle industry. The study was based on the background of bicycle-sharing system in Beijing and a qualitative methodology was followed. The findings show how bicycle-sharing system evolve step by step by applying advanced digital technologies. In the coming 5G era, organizations need to reconsider the situation of bicycle-sharing system and this research may give some references.
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Measuring readiness to implement systems that create, mobilise and diffuse knowledgeTanudjojo, J. Satrijo January 2006 (has links)
This thesis focuses on pre-conditions for organisations to implement knowledge management
systems (KMS). Prior research suggests knowledge management (KM) is a capability and, as
such, organisations need to know if they are ready to embark on KM initiatives that develop
this capability. The findings of my research contend that measuring readiness is a prerequisite
for implementing KMS holistically. I argue that effective KMS integrates the creation,
mobilisation and diffusion stages of the knowledge life-cycle. Therefore, a system for gauging
organisational readiness for KMS necessitates understanding the organisation’s inclination to
create, mobilise and diffuse knowledge. Drawing from Socio-Technical Systems (STS)
Theory, this study uses three dimensions, Infrastructure, Knowledge Structure and
Knowledge Culture, to gauge each stage of the knowledge life-cycle. This study develops an
instrument – the Knowledge Implementation Assessment Tool (KIAT) – to assess an
organisation’s readiness for KMS. An organisation’s readiness can be said to increase as the
measure on each dimension increases. In addition, this study found that structurally diverse
Communities For Performance are needed to leverage Communities Of Practice in delivering
direct business results, and that the implementation of KMS must be governed within and by
cross-functional business processes.
The knowledge-based theory of the firm and the knowledge life-cycle theory provide a
conceptual understanding that managing the creation, mobilisation and diffusion of
knowledge can yield competitive advantage. Based on these theories, an in-depth case study
was conducted in Schlumberger’s technical service delivery process. The study analysed the
implementation and the use of InTouch, Schlumberger’s KMS. The case study was conducted
using an Abductive research strategy. The Means-End Chain approach and its laddering
technique were used to collect and analyse data to establish 35 attributes vital for the
implementation of an effective KMS – one that brings beneficial results. These attributes form
the basis for creating the readiness assessment instrument – KIAT.
A KMS implementation affects the social and technical aspects of an organisation.
This study categorised the attributes along the three STS dimensions. The basis of the
categorisation was the fit between each attribute and an STS dimension. The result is an
assessment instrument to measure organisational readiness. The instrument, KIAT, consists of
50 factors to measure organisational readiness along the three STS dimensions for the
creation, mobilisation and diffusion of knowledge.
KIAT is operationalised in three organisational cases in different industries and
processes. This allowed the instrument to be refined and led to the development of procedures
to apply KIAT. The cases suggest that KIAT provides useful insights to discover or confirm
KMS readiness where a cross-functional business process is the unit of analysis.
The research contributes to research methodology in the KM field, as it is the first to
use the Means-End Chain approach into knowledge management research by representing a
hierarchy of organisational goals in a knowledge management initiative. For practitioners, my
research makes two contributions. One, the KIAT readiness assessment instrument to
diagnose their organisational readiness and take informed decisions. Two, the understanding
of Communities For Performance. This study points the way for further research. This
includes directions to explore the relationship between the levels of readiness and the
effectiveness of KMS implementation, the relationship between organisations’ experience and
their readiness, and the relationship between the dynamics of the KIAT Factors and
organisational learning.
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Measuring readiness to implement systems that create, mobilise and diffuse knowledgeTanudjojo, J. Satrijo January 2006 (has links)
This thesis focuses on pre-conditions for organisations to implement knowledge management systems (KMS). Prior research suggests knowledge management (KM) is a capability and, as such, organisations need to know if they are ready to embark on KM initiatives that develop this capability. The findings of my research contend that measuring readiness is a prerequisite for implementing KMS holistically. I argue that effective KMS integrates the creation, mobilisation and diffusion stages of the knowledge life-cycle. Therefore, a system for gauging organisational readiness for KMS necessitates understanding the organisation’s inclination to create, mobilise and diffuse knowledge. Drawing from Socio-Technical Systems (STS) Theory, this study uses three dimensions, Infrastructure, Knowledge Structure and Knowledge Culture, to gauge each stage of the knowledge life-cycle. This study develops an instrument – the Knowledge Implementation Assessment Tool (KIAT) – to assess an organisation’s readiness for KMS. An organisation’s readiness can be said to increase as the measure on each dimension increases. In addition, this study found that structurally diverse Communities For Performance are needed to leverage Communities Of Practice in delivering direct business results, and that the implementation of KMS must be governed within and by cross-functional business processes. The knowledge-based theory of the firm and the knowledge life-cycle theory provide a conceptual understanding that managing the creation, mobilisation and diffusion of knowledge can yield competitive advantage. Based on these theories, an in-depth case study was conducted in Schlumberger’s technical service delivery process. The study analysed the implementation and the use of InTouch, Schlumberger’s KMS. The case study was conducted using an Abductive research strategy. The Means-End Chain approach and its laddering technique were used to collect and analyse data to establish 35 attributes vital for the implementation of an effective KMS – one that brings beneficial results. These attributes form the basis for creating the readiness assessment instrument – KIAT. A KMS implementation affects the social and technical aspects of an organisation. This study categorised the attributes along the three STS dimensions. The basis of the categorisation was the fit between each attribute and an STS dimension. The result is an assessment instrument to measure organisational readiness. The instrument, KIAT, consists of 50 factors to measure organisational readiness along the three STS dimensions for the creation, mobilisation and diffusion of knowledge. KIAT is operationalised in three organisational cases in different industries and processes. This allowed the instrument to be refined and led to the development of procedures to apply KIAT. The cases suggest that KIAT provides useful insights to discover or confirm KMS readiness where a cross-functional business process is the unit of analysis. The research contributes to research methodology in the KM field, as it is the first to use the Means-End Chain approach into knowledge management research by representing a hierarchy of organisational goals in a knowledge management initiative. For practitioners, my research makes two contributions. One, the KIAT readiness assessment instrument to diagnose their organisational readiness and take informed decisions. Two, the understanding of Communities For Performance. This study points the way for further research. This includes directions to explore the relationship between the levels of readiness and the effectiveness of KMS implementation, the relationship between organisations’ experience and their readiness, and the relationship between the dynamics of the KIAT Factors and organisational learning.
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Shared Mobility As A Socio-Technical System : An investigation of the mobility system in AugsburgHenke, Wiebke Lena January 2020 (has links)
A major shift in our society is the one from a goods-dominant logic to a service-dominant one. Ownership becomes less important, while services from the area of sharing economy experience a rising demand. Municipalities and private companies are adapting and different shared mobility systems are emerging from their pursuit of new forms of mobility. In 2019, Augsburg created a shared mobility system where public transport, carsharing and bikesharing are all provided via one subscription. As this form of subscription does not have many customers yet, this thesis aims to first identify the system and research which reason and components motivate the people in Augsburg to use the system, as well as collecting different ideas for improvement. An expert interview was conducted with someone from the operator side and then customer interviews were held to get an insight from the customers’ point of view. This data was analyzed using tools from the area of information system as well as information architecture and the system was mapped out and discussed. The system was mapped out around the user and the connections were shown, which indicated that the user wants simplicity and clarity, as too many platforms and ways to book a mobility service was stated negatively.
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Addressing the need of transition by socializing and making new friends : A socio-technical perspective on large-scale change in constructionHåkansson, Olof January 2022 (has links)
This research took its point of departure in the aspiration of large-scale change of the construction industry, where existing industry structures has been frequently criticized. To facilitate innovation and change in the Swedish construction industry, a strategic innovation program has been established based on the idea that research, innovation, and development should manifest itself through the mobilization of collaborative and actor-driven networks. Using a strategic innovation program to support inter-organizational collaboration and actor-driven change is a fairly new phenomenon in the context of construction and thus the subject of inquiry for this research. From a theoretical point of view, this can be understood in terms of a transition of a socio-technical system. Therefore, the purpose was to gain a deeper understanding of how a socio-technical transition of the construction industry could be facilitated. The research presented in this licentiate thesis has been conducted between September 2019 – March 2022 and has been a part of a research project called Program Generic Measurement Methods. This research has a qualitative inquiry and has been designed as a longitudinal case study to understand, and follow, this process of change. The data that has been collected consist of document collection, structured interviews, semi-structured interviews and an autoethnographic approach including observations and self-reflection. Actor-network theory, and specifically the concepts related to the translation process and black boxing, has been used as an analytical framework and facilitated the analysis of the collected data. This thesis increases the understanding of how a socio-technical transition in construction could be facilitated by analyzing the events that lead to the development of the strategic innovation program as well as events from the operational part of the program. Key actors in these processes are identified as well as their roles in a transition of the construction industry. The results indicates that this is far from a linear process that contains a lot of negotiation between participating actors. During this process, the role of digitalization changes when the intention of the program moves from its initiators to the actors engaged in different technological niches. A better integration of academia is asked for due to the complexity that digitally driven transition processes brings. Moreover, actors in the construction industry are encouragedto engage in technological niches to interact and collaborate in new, or modified, ways outside traditional construction activities since it stimulates learning and facilitate a deeper understanding of the challenges that actors in the construction process face together.
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Digitala tvillingar i samhällsplaneringen : Kommunernas väg till en digital tvilling / Digital twins in Spatial planningJakobsson, Jesper, Magnusson, Lukas January 2023 (has links)
Denna uppsats är ett examensarbete i kandidatprogrammet Lantmätarprogrammet: samhällsplanering och samhällsuppbyggnad och handlar om vilka problem det finns med att implementera en digital tvilling i samhällsplanering. Det presenteras också vilka åtgärder som kan göras. En digital tvilling kan enklast förklaras som en digital kopia av ett fysiskt objekt. Den har flera användningsområden där den exempelvis kan utföra olika simulationer och analyser. De senaste åren har den däremot blivit allt vanligare inom samhällsplaneringen, detta skapar nya problem, dels finns det ingen allmän definition av vad en digital tvilling är inom samhällsplaneringen. Då staden är komplext som innehåller ett socialt system. Det leder till att i denna studie kommer det att undersökas vad ett fortgående digitaliseringsarbete hade kunnat bidra med, hur en allmän definition av en digital tvilling i samhällsplaneringen kan underlätta. Det kommer även presenteras ett antal aspekter som bör tas i beaktning om/närdet skapas nationella riktlinjer för digitala tvillingar inom samhällsplaneringen Studiens frågeställningar besvaras genom en explorativ observationsstudie och intervjuer som utförts med Trollhättans- och Göteborgs stad. Det har genom dessa metoder undersökts hur det ser i dagsläget och vilka problem som finns. Utifrån detta framställdes fyra frågeställningar. En dokumentanalys utfördes för att framställa ett teoretiskt ramverk som speglas mot hur det ser ut i praktiken. I resultatet framställs det empiriska materialet från intervjuer samt från Karlskronas hemsida och videoguider. De aspekter som bör tas i beaktning efter vad som framställts i resultatet är artificiell intelligens, hållbar utveckling, insamling och bearbetning av data samt ett sociotekniskt perspektiv. / This Bachelor thesis is the final work in land surveyor: Urban management and spatial planning and it is about what problems there are in implementing a digital twin in spatial planning. It is also presented which measures that can be taken. A digital twin can most easily be explained as a digital copy of a physical object. It has several uses where it can, for example, perform various simulations and analyzes. In recent years, however, it has become increasingly common in urban planning, this creates new problems, and there is no general definition of what a digital twin is in urban planning. Then the city is complex because it contains a social system. This means that in this study it will be investigated what an ongoing digitization work could have contributed with, how a general definition of a digital twin in urban planning can facilitate. A number of aspects will also be presented that should be taken into account if/when national guidelines for digital twins in urban planning will be created. The study's questions are answered through an exploratory observational study and interviews conducted with the cities of Trollhättan and Gothenburg. Through these methods, it has been investigated how it looks at present and what problems that exist. Based on this, four questions were raised. A document analysis was performed to produce a theoretical framework that is mirrored against how it looks in practice. The result presents the empirical material from interviews as well as Karlskronas website and videoguides. The aspects that should be taken into account according to what has been presented in the results are artificial intelligence, sustainable development, data collection and processing, and a socio-technical perspective.
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Digitalisation for sustainability in procurement within the textile value chain : Analysis of artificial intelligence, robotic process automation, and blockchainJentsch, Theresa January 2022 (has links)
Background/ Problem/Purpose: Sustainability and Digitalisation are two buzzwords nowadays. The textile value chain is one of the most criticised value chains with respects to ecological as well as social sustainability. Thus, it seems a worthwhile project to be examined in the context of how digital technologies can be used to support sustainability aspirations. Academic literature rarely describes the relation between sustainability and digitalisation in a theoretical and empirical way. Most studies focus on one of the two topics, especially in the context of textile procurement. The purpose of this study is to investigate to which extent digital technologies, such as Blockchain, Artificial Intelligence and Robotic Process Automation, can contribute to sustainable procurement in the textile value chain. Methodology: The study follows a qualitative approach and combines insights obtained by means of conducted semi-structured interviews combined with secondary data related to the studied cases. While embracing an abductive approach, the data analysis follows the extended six-dimension model by Münch et al. (2022) based on the socio-technical system theory. The findings were summarised in two frameworks and discussed in the context of the socio-technical system theory and academic literature. Findings – Through the differentiated model, the findings shed light on the relationship between sustainability and digitalisation in the context of textile procurement. Internal and external organisational aspects of technology implementation were identified for digital tools towards sustainability in the textile procurement. Consequently, possible external and internal drivers, challenges and requirements could be identified for implementing digital technologies. Moreover, the contribution of specifically Robotic Process Automation, Artificial Intelligence as well as Blockchain to sustainable procurement in the textile value chain was analysed and compared. Originality/Value – This study combines, as one of the few, sustainability and digitalisation in the context of the textile value chain. It provides an insight into external as well as internal aspects that can foster or hamper the successful implementation of advanced digital technologies, as well as requirements needed for a successful implementation. Furthermore, the study applies the theory of socio-technical system theory in the context of sustainability and digitalisation. The study offers practitioners a better understanding of the potential effects of advanced digital technologies towards sustainable procurement. It also provides a framework that can support the sustainability driven implementation of advanced digital technologies.
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