Companies are considered as central actors towards a more sustainable society. Implementing a sustainability strategy is seen as an effective way for corporations to take responsibility andmeet the society’s expectations. Different factors have been identified to affect the implementation of a sustainability strategy. The purpose of this thesis is therefore to add to the concept of strategy implementation and how organizational structure, organizational culture and internal communication affect the implementation process. A qualitative case study has been chosen to answer the research question where we conducted semi-structured interviews with employees at various positions in the case company. Our result revealed that a company’ssustainability strategy can be implemented even if the internal communication is weak. However, we suggest that an organizational culture that is promoting the employees to feel committed to the strategy will have a positive impact on the implementation process. Finally,we also advocate that the organizational structure has affected the case company’simplementation of their sustainability strategy positively by enabling strategies to emerge from practice.

Management accounting research is substantially focused on the area of management control, where the concept of management control systems is used. A vivid debate among academics is held whether management accounting research is not excessively focused on management control field while decision making information support tends to be rather neglected. The aim of the thesis is to assess the contribution of the concept of management control system, its progressive potential and value added from the point of view of management accounting. In the first part, the thesis is concerned with theoretical background of management control systems and the potential of prevailing theories to conceptualize an effective management control system. In the second part, the thesis focuses on contentual analysis of the concept of management control system. Relation between management accounting and management control system is examined in particular. The thesis assesses the contribution of the concept of management control system and its progressive potential derived from the ability of this concept to describe relevant facts and links in a more suitable way, concluding that the concept of management control system is advantageous in researching the control systems of companies and their information support, because certain aspects of this concept enables to understand to researched issues at a higher qualitative level.

Mobile devices are more and more popular in recent years. As a result, many educational applications were developed to support learning activities on mobile devices. The portability of e-book readers allows learners to read anytime and anywhere they like to read. Because of these features, an e-book reader can be an ideal reading environment for supporting learners¡¦ reading activities. However, there is still a lack of proper instructional designs for making an e-book reader such a reading environment. In this study, we integrated the reading strategy of SQ3R into the reading environment of e-book readers to support learners¡¦ reading processes. Earlier studies showed that SQ3R is an effective strategy to improve learners¡¦ reading comprehension. But we have to consider whether learners are able to follow the steps of SQ3R when they are new to this strategy. If learners were not aware of the reading strategy when reading, the effect of applying SQ3R would be limited. Therefore, we proposed a SQ3R guiding mechanism to support every stage of SQ3R and embedded it into the reading environment of e-book readers. Learners could follow the guidance of SQ3R to read effectively and improve reading comprehension. A quasi-experiment and survey were conducted to evaluate the effect of the SQ3R guiding mechanism. The results showed that, given no guidance, there was no significant difference in learners¡¦ reading comprehension scores whether they read with SQ3R or not. However, if the SQ3R reading strategy was implemented together with the guiding mechanism, this combination of guidance and strategy positively and significantly contributed to learners¡¦ reading comprehension. Relevant issues and future research to improve this study was then suggested.

As a result of the continuous development of the business environment, many traditional organizations decide to implement electronic commerce (ecommerce). Implementing ecommerce successfully may generate highly rewarding results, while an inefficient implementation may lead to endan- germent of the organization's survival. The critical question is therefore what factors that are critical for an ecommerce strategy implementation to succeed. The purpose of this is to investigate what factors that are critical to achieve a successful implementation of an ecommerce strategy in retail businesses. According to this purpose, three research questions have been formulated to arrive at valuable findings within this field. In order to fulfill the purpose of this thesis a qualitative research method with an exploratory approach is being applied, data are collected through case study interviews. The cases are being arrived at by nonprobability sam- pling in form purposive sampling. When comparing critical success factors identified in theory and practice, the result suggests that integrated management teams, culture management, realistic expectation and compensation systems are not critical for success- ful ecommerce implementation. Factors that are critical for success are fi- nancial and time investments, sufficient knowledge and technological skills, committed leadership, communication, SEO, omni-channel, external part- ners and the pre phase.

Mokytis gyvenime mus skatina ir verčia naujų poreikių, bei naujų technologijų atsiradimas, inovacijų taikymas darbe. Vykstanti švietimo reforma, įvairūs socialinio gyvenimo pokyčiai, skatina nuolat tobulintis visų pirma pedagogus, nes pagal savo profesijos ypatumą orientuotis į būsimus ateityje valstybės poreikius, jie patys pirmieji privalo kelti savo kvalifikaciją, prisitaikyti prie gyvenimo tempo ir kintančių rinkos pokyčių, atsižvelgti į darbo rinkos tendencijas ir prognozes. Žinoma, mokymasis visą gyvenimą aktualus ne tik švietimo darbuotojams tarp jų - dėstytojams, bet ir besimokančiai plačiajai visuomenei. Kadangi jauni žmonės baigę universitetus negali įsidarbinti, neretai jie savo ateitį susieja su ES daugiau išsivysčiusiomis šalimis, tokiu būdu .jų požiūris į vietinius poreikius tampa iškreiptas, o tolimesnis mokymasis – nebeaktualus. Jiems bandoma įteigti, jog pagrindinis sėkmės kliuvinys - neturimi praktiniai darbiniai įgūdžiai, tačiau tai – tik panašūs į tiesą teiginiai, beslapstantys bendrą ekonominį nuosmukį ir Valstybės bejėgišką jaunimo politiką, paverčiančią savo tėvynę pamote aktyviausiai ir perspektyviausiai tautos daliai. Darbe tirti Lietuvos Aukštųjų mokyklų dėstytojai ir studentai. Tyrimo tikslas - išanalizuoti mokymosi visą gyvenimą teorinius aspektus bei teisines prielaidas, taip pat ištirti pedagogų ir studentų požiūrį į mokymąsi visą gyvenimą bei nustatyti jo mokymosi galimybes. Teorinėje darbo dalyje apžvelgta ir apibendrinta mokslinė... [toliau žr. visą tekstą] / Encourages us to lifelong learning, and forces new needs, and the emergence of new technologies, innovation in the workplace. The ongoing educational reforms, social life changes, encourage to continually improve, in particular teachers, because of their profession to focus on the future needs of the future state, they themselves must first upgrade their skills and adapt to the changing pace of life and market changes, to take into account labor market trends and forecasts. Of course, lifelong learning is relevant not only to employees of education among them - teachers and learners, but the general public. As young people graduated from universities not work, they often associate their future with more advanced EU countries, in this way. Their approach to local needs become distorted, and further learning - history. They are trying to suggest that the main obstacle to success - the lack of practical working skills, The auditoria of the current study is 60 high school teachers and 300 students. Goal of the theoretical part of tiesis is- to analyze the life-long learning theoretical aspects, as well as to investigate teachers;and students; attitudes to lifelong learning and to identify the learning opportunities. The theoretical part of the work reviewed and summarized the scientific literature and take analysis of the European Union and the Lithuanian educational documents. The study was summarized questionnaire data obtained from interviews of students from Vilnius... [to full text]

The aim of this master thesis is a proposal of new marketing strategy in a chosen company. Necessary theoretical background and the process of implementation of the strategy in the field of marketing and marketing analysis are characterized in the introductory parts of the thesis. The research conducted in the application part was done in the MK Profi, s. r. o. The description of marketing process and possible ways of finding a new strategy are the main aims in this part. The conclusion of the thesis is finding the most suitable marketing strategy and its implementation in the chosen company.

This thesis is entitled The Role of Management in the Turnaround Process and is presented for the degree of Doctor of Business Administration at the University of Manchester by Ian Roberts in April 2015. Inquiry into turnaround has largely has been carried forward in two broad areas of study: strategy and management. Strategy research has attempted to identify a single or limited number of strategies which apply in all turnaround situations, while management studies have concentrated on managers themselves or some of the techniques they employ. Neither school has systematically analysed how turnarounds are actually implemented in dysfunctional organisations and both schools are weak in extant theory. As a consequence, a holistic explanation of the process leading from crisis to viability is lacking. This thesis addresses these lacunae in three ways. Firstly, it provides a systematic study of how professional turnaround managers implement the turnaround process over time. Secondly, it applies a unique and complementary mix of extant theory which addresses both cognitive and organisational aspects of strategy formulation and implementation. Thirdly, it presents a holistic turnaround model based on six core constructs which are argued to be necessary and sufficient to explain the dynamics of the turnaround process. The thesis adopts a mixed-methods approach. A survey is used in order to gather data from turnaround professionals on implementation methods. This data is then subjected to statistical analysis in order to identify the most important factors for implementation. These concepts are then blended into a conceptual framework which is tested for its explanatory and predictive power on a matched pair of turnaround case studies of two mid-sized UK manufacturing companies in the household goods sector, one of which executed a successful turnaround and one of which failed in the attempt. The model is able to explain and predict the outcome in both cases. The thesis is one of only a handful of turnaround studies which employs a rigorous case study research protocol. Its principal contribution is that of a middle range turnaround theory of the causal factors leading from organisational crisis to dissolution or viability.

This master´s work deals with the analysis of the current situation of the company and her key competitors. It includes project such as strategy of company, which helps to keep and strengthen the current position of the company on the market.

Corporate strategies have a low success rate and strategic objectives are frequently not met. To gain insight into this phenomenon, this research explores the process of generating and implementing strategy through CAPEX projects within the mature Swedish process industry. By the use of the grounded theory methodology, semi-structured interviews were conducted with eleven professionals from five different industries matching the description of a process industry. The results suggest that the concentration and capital intensiveness of the process industry in Sweden calls for an emphasis on asset management, production, and product portfolios with objectives primarily being sustainability or growth related. Examples of sustainability objectives are emissions, carbon footprint, raw materials and safety, whereas growth related objectives often refer to finding the firms position in the market, reaching economies of scope and scale, and optimizing the product portfolio regionally. A crucial tool for implementing strategy is project selection, the results suggest that a mix of two approaches (bottom-up and the bucket model) is often used. This combined approach is just briefly mentioned in literature, however, in this research it has been referred to as “empty bucket model” in this research due to similarities with the bucket model. Further research recommendations include conducting surveys based on identified themes or diving deeper into particular areas such as recent agility improvements.

[pt] Embora haja diversos estudos sobre como formular estratégias e vários modelos e tipologias de posicionamento estratégico já tenham sido sugeridos, ainda há pouca pesquisa acadêmica sobre como executar estratégias e como conceituar este fenômeno. Além disso, a literatura relativamente escassa sobre execução da estratégia foi produzida, em sua maior parte, em linguagem de consultoria e dirigida a gestores. No presente estudo, foi desenvolvido um modelo conceitual e operacional do construto execução da estratégia, que foi testado empiricamente em uma amostra de 276 empresas da indústria de laboratórios de análises clínicas. O modelo conceitual apresentado neste estudo (que partiu de um modelo desenvolvido em estudo anterior com a ajuda de executivos de topo e acadêmicos) foi refinado por meio de discussões em profundidade com acadêmicos especializados em estratégia e estudos organizacionais. O modelo é composto por causas (i.e., ações que precisam ser implementadas a fim de executar a estratégia) e consequências (ou seja, resultados que se espera obter com tais ações). A avaliação empírica do modelo de mensuração indica que várias dimensões da execução da estratégia estão fortemente relacionadas e que uma estrutura mais complexa de segunda ordem parece representar melhor o fenômeno. / [en] While there is abundant research on how to formulate strategies and several models and typologies of strategic positioning have been advanced, there is still scant academic research on how to execute strategies and how to conceive of this phenomenon. In addition, the relatively scarce literature on strategy execution has been produced in consultancy-like style and directed to a practitioner audience. In this paper, we develop a conceptual and operational model of the strategy execution construct and test it in a sample of 276 firms of the clinical laboratories industry. The conceptual model presented in this study (which builds from a model developed in a previous study with the help of top-level executives and academics) was refined by in-depth discussions with academics specialized in strategy and organizational studies. The model comprises causes (i.e., actions that need to be implemented in order to execute the strategy) and consequences (i.e., results that are expected to derive from such actions). The empirical assessment of the measurement model indicates that several dimensions of strategy execution are intertwined and that a more complex second-order structure may better represent the phenomenon.