Business Administration, Business Process and Supply Chain Management Degree Project (master), 15 higher education points, 4FE06E, Spring 2013 Authors: Jeremy Bellina, Olegs Bodins, Soeren Krieger and Mathilde Olivier Tutor: Roger Stokkedal Title: Managing Upstream Supply Chain in Order to Decrease Inventory Level: A Case Study on the Paper Merchant Papyrus Sweden. Background: The research is based on Papyrus Sweden, a paper merchant, which is facing a decrease in the demand of paper products. It was identified that inventory level reduction is now crucial for the company in order to stay in the market. Therefore, Papyrus Sweden is focused on inventory level and tied-up capital reduction in order to decrease costs and increase net profit. Purpose: This thesis aims to analyze the current situation in Papyrus Sweden in terms of inventory level and activities related to suppliers, and prepare recommendations which could help Papyrus Sweden to reduce its inventory level. Method: The data has been collected through interviews with managers from the supply chain department as well as through a data sample from Papyrus Sweden database given to the researchers. All data was analyzed and compared with the literature review. Data received from the database was processed and transformed in Microsoft Excel in order to make the analysis. Results: The analysis identifies issues in material planning methods, safety stock calculation, ABC-XYZ classification and forecast calculation, on which Papyrus Sweden could act in order to decrease its inventory level. Furthermore, the researchers identify two solutions Papyrus Sweden could implement with its suppliers in order to reduce inventory level which are a Service Level Agreement and a Vendor Managed Inventory system. Keywords: inventory level, material planning method, safety stock, ABC-XYZ classification, forecast calculation, replenishment lead time, supplier relationship, information sharing, Service Level Agreement (SLA), Vendor Managed Inventory (VMI) and Collaborative planning, forecast and replenishment system (CPFR).

Submitted by Yen-Tsang Chen (yentsang.chen@gmail.com) on 2015-03-24T17:51:58Z No. of bitstreams: 1 Tese Final - Chen - Biblioteca.pdf: 2943345 bytes, checksum: 4c170e7c8b4f9e096626e1777b3f690e (MD5) / Rejected by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br), reason: Boa tarde Chen, Conforme conversamos estou rejeitando seu trabalho. Favor submeter novamente, Qualquer duvida estamos a disposição. Att, Pâmela Tonsa 3799-7852 on 2015-03-25T20:18:42Z (GMT) / Submitted by Yen-Tsang Chen (yentsang.chen@gmail.com) on 2015-03-26T14:47:27Z No. of bitstreams: 1 Tese Final - Chen - Biblioteca.pdf: 2851494 bytes, checksum: 333f7f24515b050792b3e4eff742b9a3 (MD5) / Rejected by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br), reason: Chen, Agradecimento só pode em Português. Fazer a alteração e submeter novamente, Att. Pâmela Tonsa on 2015-03-26T14:53:21Z (GMT) / Submitted by Yen-Tsang Chen (yentsang.chen@gmail.com) on 2015-03-26T17:53:18Z No. of bitstreams: 1 Tese Final - Chen - Biblioteca.pdf: 2851494 bytes, checksum: 333f7f24515b050792b3e4eff742b9a3 (MD5) / Approved for entry into archive by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br) on 2015-03-30T12:15:34Z (GMT) No. of bitstreams: 1 Tese Final - Chen - Biblioteca.pdf: 2851494 bytes, checksum: 333f7f24515b050792b3e4eff742b9a3 (MD5) / Made available in DSpace on 2015-03-30T12:27:34Z (GMT). No. of bitstreams: 1 Tese Final - Chen - Biblioteca.pdf: 2851494 bytes, checksum: 333f7f24515b050792b3e4eff742b9a3 (MD5) Previous issue date: 2015-02-25 / Choosing properly and efficiently a supplier has been challenging practitioners and academics since 1960’s. Since then, countless studies had been performed and relevant changes in the business scenario were considered such as global sourcing, quality-orientation, just-in-time practices. It is almost consensus that quality should be the selection driver, however, some polemical findings questioned this general agreement. Therefore, one of the objectives of the study was to identify the supplier selection criteria and bring this discussion back again. Moreover, Dickson (1966) suggested existing business relationship as selection criterion, then it was reviewed the importance of business relationship for the company and noted a set of potential negative effects that could rise from it. By considering these side effects of relationship, this research aimed to investigate how the relationship could influence the supplier selection and how its harmful effects could affect the selection process. The impact of this phenomenon was investigated cross-nationally. The research strategy adopted was a controlled experiment via vignette combined with discrete choice analysis. The data collections were performed in China and Brazil. By examining the results, it could be drawn five major findings. First, when purchasers were asked to declare their supplier selection priorities, quality was stated as the most important independently of country and relationship. This result was consistent with diverse studies since 60’s. However, when purchasers were exposed to a multi-criteria trade-off situation, their actual selection priorities deviate from what they had declared. In the actual decision-making without influence of buyer-supplier relationship, Brazilian purchasers focused on price and Chinese buyers prioritized delivery then price. This observation reinforced some controversial prior studies of Verma & Pullman (1998) and Hirakubo & Kublin (1998). Second, through the introduction of the buyer-supplier relationship (operationalized via relational capital) in the supplier selection process, this research extended the existing studies and found that Brazilian buyers still focused on price. The relationship became just another criterion for supplier selection such as quality and delivery. However, from the Chinese sample, the results suggested that quality was totally discarded and the decision was majorly made through price and relationship. The third finding suggested that relational capital could legitimate the quality and sustainability of the supplier and replaces these selection criteria and made the decisional task less complex. Additionally, with the relational capital, the decision-makings were associated to few biases such as availability cognition, commitment, confirmatory and perceived biases. By analyzing the purchasers’ behavior, relational capital inducted buyers of both countries to relax in their purchasing requirements (quality, delivery and sustainability) leading to potential negative effects. In the Brazilian sample, the phenomenon of willing to pay a higher price for a lower quality offer demonstrated to be a potential counterproductive and suboptimal decision. Finally, the last finding was associated to the cultural effect on the buyers’ decisions. From the outcome, it is possible to observe that if a purchaser’s cultural background is more relation-oriented, the more he will tend to use relational capital as a decision heuristic, thus, the purchaser will be more susceptible to the potential relationship’s side effects / Escolher adequadamente e eficientemente um fornecedor tem desafiado gestores e acadêmicos desde 1960. Desde então, inúmeros estudos tem sido realizados e mudanças relevantes do cenário econômico tem sido considerados tais como global sourcing, orientação à qualidade e práticas de just-in-time. É quase consenso que qualidade deveria ser o a diretriz para a seleção, no entanto, alguns resultados polêmicos questionaram esse consenso. Posto isto, um dos objetivos do presente trabalho é identificar os critérios de seleção de fornecedores e trazer de volta esta discussão. Além disso, o presente estudo observou que Dickson (1966) sugeriu a possibilidade de uso da relação comercial como critério de seleção, portanto, uma a importância da relação comercial foi revisada e potenciais efeitos negativos que podem originar da relação debatidos. Ao considerar os efeitos colaterais do relacionamento, este estudo visou investigar como o relacionamento pode influenciar o processo de seleção de fornecedores e como esses potenciais efeitos negativos podem manifestar neste processo. O impacto deste fenômeno foi investigado transnacionalmente. A estratégia de pesquisa adotada é baseada em experimento controlado com analise de escolha discreta. A coleta de dados foi conduzida na China e Brasil. Ao examinar os resultados, foi possível extrair cinco principais achados. Primeiro, quando um comprador é solicitado a declarar suas prioridades de seleção, independentemente do país, a qualidade é declarada como sendo a mais importante e o relacionamento o menos. Este resultado é consistente com diversos estudos desde a década de 60. Entretanto, quando o comprador é submetido a uma situação de multicritério e trade-off, as prioridades reais divergem das declaradas. Na seleção real sem a influência do relacionamento comprador-fornecedor, os compradores brasileiros focaram no preço e os chineses na entrega e preço. Esta observação reforça alguns achados controversos anteriores de Verma & Pullman (1998) e Hirakubo & Kublin (1998). Segundo, ao introduzir o relacionamento comprador-fornecedor no processo de seleção de fornecedores (operacionalizado via capital relacional), esta pesquisa estendeu os estudos anteriores. Os resultados apontaram que os compradores brasileiros ainda focam no preço e a relação é apenas mais um critério de seleção como qualidade e entrega. Entretanto, da amostra chinesa os resultados apontaram que a qualidade foi desconsiderada e a decisão era pautada em preço e relacionamento. O terceiro achado sugere que o capital relacional poderia legitimar a qualidade e práticas de sustentabilidade dos fornecedores e substitui esses critérios, fazendo a decisão menos complexa. Adicionalmente, com o capital relacional, os tomadores de decisão são associados a alguns vieses tais como de disponibilidade cognitiva, de compromisso, de confirmação e de percepção. Analisando o comportamento dos compradores, o capital relacional induziu aos compradores de ambos os países a relaxarem nos requisitos de qualidade, entrega e sustentabilidade, assim, conduzindo a um potencial efeito negativo. Na amostra brasileira foi possível observar também uma predisposição a pagar mais por uma oferta de menor qualidade, o qual demonstra ser contraditório e potencial decisão subotima. Por fim, o ultimo achado está associado ao efeito cultural nas decisões do comprador. Partindo do resultado, pode-se observar que quanto maior é a orientação ao relacionamento do comprador, mais ele tenderá a usar o capital relacional para a heurística de decisão, consequentemente, mais suscetíveis aos potenciais efeitos danosos da relação.

Submitted by thiago souza cruz amaral (thiagoscamaral@yahoo.com.br) on 2016-01-15T17:58:19Z No. of bitstreams: 1 Dissertação Thiago Amaral_Versão FINAL (ENTREGUE).pdf: 1827167 bytes, checksum: ccb6a7cdf39460899d9a8a6c84eaf5e5 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2016-01-19T12:44:28Z (GMT) No. of bitstreams: 1 Dissertação Thiago Amaral_Versão FINAL (ENTREGUE).pdf: 1827167 bytes, checksum: ccb6a7cdf39460899d9a8a6c84eaf5e5 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-01-21T18:08:29Z (GMT) No. of bitstreams: 1 Dissertação Thiago Amaral_Versão FINAL (ENTREGUE).pdf: 1827167 bytes, checksum: ccb6a7cdf39460899d9a8a6c84eaf5e5 (MD5) / Made available in DSpace on 2016-01-21T18:08:44Z (GMT). No. of bitstreams: 1 Dissertação Thiago Amaral_Versão FINAL (ENTREGUE).pdf: 1827167 bytes, checksum: ccb6a7cdf39460899d9a8a6c84eaf5e5 (MD5) Previous issue date: 2015-12-16 / This study aims to analyze the interplay between contractual and relational governance mechanisms in buyer-supplier relationships and their impact on complex projects outcomes. Governance of inter-organizational relationships and its strategic importance for firms' performance and to achieve competitive advantages have been the subject of many recent studies in the strategy field, as well as in related areas. More specifically, the importance of such relationships in management literature has been increasing, mainly in contexts involving emerging economies. The literature shows a convergence about two main types of governance in inter-organizational relationships: the contractual governance, related to contracts and rules formally established between firms to generally safeguard against opportunistic behavior, and relational governance, which is based mainly on trust and relational norms to coordinate such relationships. Although many studies have investigated contractual and relational governance in inter-organizational relationships, there is no consensus in the literature about the nature of their interplay. This study aims to investigate the interplay of governance mechanisms through a case study about a complex procurement project in the Brazilian offshore oil and gas industry, involving innovative technology. The findings suggest that contractual and relational governance mechanisms play important roles in the buyer-supplier relationships and their interaction impacts project outcomes, assessed in terms of time, cost and quality. Governance mechanisms play simultaneously and influence each other to a great extent. The case also demonstrates that accents on different mechanisms can change during the run of a project, depending on the context. Finally, it is concluded that project outcomes in the context studied can not be fully explained only by the interplay between governance mechanisms. These outcomes have to be contextualized, since many institutional environment factors act as moderators of the interplay between governances. / Este trabalho buscou investigar a interação entre os mecanismos de governança contratual e relacional na relação comprador-fornecedor e seus impactos sobre os resultados de projetos complexos. A governança dos relacionamentos interorganizacionais e sua importância estratégica para o desempenho das firmas e para a obtenção de vantagens competitivas têm sido tema de muitas pesquisas recentes na área de estratégia, bem como em áreas correlatas. Mais especificamente, é crescente a importância de tais relacionamentos na literatura de gestão, especialmente em contextos envolvendo economias emergentes. A literatura apresenta uma convergência acerca de dois tipos principais de governança nos relacionamentos interorganizacionais: a governança contratual, que se refere aos contratos e regras formalmente estabelecidas entre as firmas para geralmente coibir comportamentos oportunistas, e a governança relacional, que se baseia principalmente na confiança e em normas relacionais para coordenar tais relacionamentos. Embora diversos estudos tenham investigado a interação entre essas governanças, não há um consenso na literatura sobre a natureza dessa interação. Este estudo teve por objetivo investigar a interação dos mecanismos de governança contratual e relacional por meio de um estudo de caso sobre a implantação de um megaprojeto na indústria brasileira do petróleo offshore, envolvendo tecnologia inovadora. Os resultados indicam que os mecanismos de governança contratual e relacional desempenham importantes funções no relacionamento comprador-fornecedor e que a interação entre eles impacta os resultados do projeto em termos de prazo, custo e qualidade. Tais mecanismos atuam de forma simultânea e influenciam uns aos outros em grande medida. Percebe-se ainda que o nível de influência de cada um desses mecanismos varia ao longo do tempo, a depender do contexto. Por fim, conclui-se que os resultados do projeto, no contexto estudado, não podem ser plenamente explicados apenas pela interação entre esses mecanismos. Tais resultados precisam ser contextualizados, uma vez que diversos fatores do ambiente institucional atuam como moderadores da interação entre governanças.

Supply Chain Due Diligence (SCDD) is conducted by companies to minimise or even eliminate risks of being involved directly or indirectly in human rights violations. It is part of Human Rights Due Diligence (HRDD) requirement. Through their suppliers companies may be exposed to irresponsible business practices. Considering this, companies should be able to systematically formulate concise demand from their suppliers that they practice responsible business practices which respect human rights. Supplier Relationship Management (SRM) as management tool commonly assist companies to direct suppliers methodically in achieving their financial goals. This research attempts to repurpose SRM concepts to enable companies to conduct SCDD methodically. Defining human rights requirements into practical supplier’s evaluation system is a challenging task. Possible criteria and their indicators are discussed. The structure and processes to implement SRM framework for SCDD purposes are also described.:1. INTRODUCTION AND PROBLEM DESCRIPTION 2. INTENSIFICATION OF PURCHASING FUNCTION AND SUPPLIER RELATIONSHIP MANAGEMENT FOR IMPROVED COOPERATION WITH SUPPLIERS 2.1. Procurement and Purchasing Function in Integrative Supply Chain Management 2.2. Supplier Relationship Management and Purchasing Function 2.2.1. Supplier Relationship Management Framework 2.2.2. Strategy Development 2.2.3. Supplier Observation 2.2.4. Supplier Selection 2.2.5. Classification of Suppliers and Performance Assessment 2.2.6. Cooperation and Collaborating with Suppliers 2.2.7. Development of Suppliers 2.2.8. Disturbance and Dissolution Management 3. RESPECT FOR HUMAN RIGHTS AND IMPLEMENTATION OF SUPPLY CHAIN DUE DILIGENCE THROUGH IMPACT ASSESSMENT AND REPORTING 3.1. Relation between Business and Human Rights 3.2. Human Rights Due Diligence for Companies 3.2.1. Basic Concept of Human Rights Due Diligence 3.2.2. Relating Human Rights Due Diligence to Common Commercial Due Diligence 3.2.3. Business Case for Human Rights Due Diligence from Legal and Other Perspectives 3.3. Human Rights Due Diligence with Focus on Impact Assessment 3.3.1. Approaches and Guidelines to Conduct Human Rights Impact Assessment 3.3.2. Relevance of Human Rights Impact Assessment (HRIA) Approaches to Practical Implementation within Procurement Activities 3.4. Human Rights Reporting 3.5. Supply Chain Due Diligence Activities as Instrument to Conduct Human Rights Due Diligence 4. EVALUATION AND CLASSIFICATION OF SUPPLIERS’ PROSPECTIVE HUMAN RIGHTS PERFORMANCE AND HUMAN RIGHTS VIOLATION RISKS: DETERMINING CRITERIA AND THEIR INDICATORS 4.1. Performance Evaluation and Indicators Development 4.2. Rationalization in Grouping Human Rights Performance Criteria into Three groups of Criteria and Weighing/Scaling/Calculation System 4.3. Sourcing and Regulation 4.3.1. General Standards and Regulations 4.3.2. Specific Product Standards and Requirements 4.3.3. Supplier’s Code of Conduct and Industry Initiatives 4.4. Political and Social Circumstances 4.4.1. Political Condition in Country of Supplier 4.4.2. Risks of Corruption 4.4.3. Social Circumstance and Civil Society 4.5. Suppliers’ Internal Condition 4.5.1. Supplier’s Human Rights Policy 4.5.2. Supplier’s Human Rights Record and Reputation 4.5.3. Supplier’s Corporate Governance and Political Connections 4.6. General Remarks on Groups of Performance Criteria and Framework for Suppliers’ Classification 5. RESULTS INTERPRETATION OF SUPPLIERS’ CLASSIFICATION FOLLOWING EVALUATION OF SUPPLIERS’ PROSPECTIVE HUMAN RIGHTS PERFORMANCE AND HUMAN RIGHTS VIOLATION RISK 5.1. 5.1.1. Understanding and Using the Assessment Framework 5.1.2. Determining Indicators’ Scaling Complexity, Weighing System and Cut-off Points 5.1.3. Interaction Model of the Framework in Determining Overall Performance and Classification of Suppliers 5.2. Suppliers with Low-Level of Prospective Human Rights Performance 5.3. Suppliers with Medium-Level of Prospective Human Rights Performance 5.4. Suppliers with High-Level of Prospective Human Rights Performance 6. INTRODUCING SUPPLIER RELATIONSHIP MANAGEMENT FRAMEWORK FOR SUPPLY CHAIN DUE DILIGENCE 6.1. Building the Supplier Relationship Management Framework for Supply Chain Due Diligence Framework: Laying Out the Foundation 6.2. Supply Chain Due Diligence Using an Approach of Supplier Relationship Management: How to Implement the Framework 6.2.1. Purchasing Strategy Development 6.2.2. Observation of Potential Suppliers 6.2.3. Suppliers Selection 6.2.4. Performance Assessment and Classification of Suppliers 6.2.5. Disturbance and Dissolution Management 6.2.6. Cooperation and Collaboration with Suppliers 6.2.7. Development of Suppliers 7. CONCLUSION REFERENCES

Purpose: The purpose of the study is to identify the challenges that small garments manufacturers in Pakistan face in an IOR with large retailers regarding power dominance. The paper also seeks to examine how those garment manufacturers can use the Boundary Control Systems as a strategic response to power dominance. Methodology: The study is Qualitative, Exploratory in nature. It adapts critical realism as its research philosophy while developing the study with an Abductive Approach. The data for this paper was collected through related literature, articles, and a series of semi-structured interviews. The collected Empirical Data was analyzed using Creswell's Six Steps method. Findings: The paper explores the challenges faced by the small garments manufacturers in an IOR with large retailers in the Garments Industry of Pakistan, which include the struggle to have fair pricing, dominant behavior of the retailer, over-controlling inspections of the production, unavailability of resources to manage the production scale, overly strict sanctions or price cut by the retailers, and misunderstandings created by cultural and lingual diversity. These challenges almost always start from the Negotiation stage of the collaboration leaving the small garments manufacturer little to no room for mitigating them. The most effective strategy that the small garments manufacturers can adopt while dealing with power dominance. It is to apply Boundary Systems as early as the Negotiation Stage to prevent the retailer from imposing opportunistic behavior. Involving Boundary Spanners can be useful to have better control over the challenges. Originality and Contribution: The paper attempts to explore the fairly under-studied area of power dominance between small garments manufacturers and large retailers working in the developing garments manufacturing-supplying industry in Pakistan and how Boundary Systems can be used in this dynamic. A significant lack of awareness and studies were identified while researching for this study. Hence this paper can be considered a new and fresh way to look at the issue that has been previously undermined. And a contribution to the literature and future researchers to further the studies in this area.

M. Tech. (Department of Logistics Management, Faculty of Management Sciences), Vaal University of Technology. / The primary objective of this study was to investigate the supplier relationship management practices at Eskom. Currently, the challenges faced by the parastatal include diminished reserve margin, increased unplanned generation plant outages as well as coal supply and quality constraints coupled with ever-rising primary energy costs. It is, therefore, evident that as a national asset, Eskom cannot overcome the current challenges successfully without strong partnerships with key suppliers. A framework for supplier management containing four different elements was researched. The first element, which forms the basis for all supplier management operations, is the development of supplier management relationships. The framework also includes supplier collaborations and the various aspects of discovery, supplier pre-selection, and supplier selection, which relate to finding, qualifying, and choosing the best suppliers. Lastly, and also very important was the supplier development and localisation as well as the legislature thereof. A quantitative cross-company survey was conducted using a sample of 260 suppliers, who have been on the database for more than twelve (12) months and who responded to the business requests to update the data on the system. The findings of the study are largely supported by the literature. Finally, the study makes recommendations and highlights further research, managerial, and policy implications.

This study investigates possible ways of managing commodity price volatility from a purchasing perspective and how the applicability of tools depends on company specific circumstances. Covid-19 has created large disruptions in global supply chains and led to increased price volatility for virtually all commodities. As these negative effects are believed to remain in the near future, and in preparation for future crises, research on managing commodity price volatility becomes important. The subject area also lacks empirical data, as stated by previous researchers, which this study provides. The research has been divided into the three sections: Covid-19 implications, aspects affecting the purchasing approach, and tools available for managing commodity price volatility. Data has been collected through interviews in a multi-case study, where five Swedish industrial companies have been investigated. The results show that the companies are actively managing commodity price volatility but lack background work of explicitly analyzing the exposure to risk from commodity price volatility and creating risk objectives accordingly. The most effective and commonly used tool was escalator clauses, which enables adjusting purchasing price as the commodity price fluctuates. Other common tools were switching supplier, staggering contracts, and passing price, but additional tools were also analyzed and discussed. The conclusion is that there does not exist a best practice for managing commodity price volatility and that the applicability of tools depends on company specific circumstances. / Den här studien har undersökt olika verktyg för att hantera volatila råmaterialspriser utifrån ett inköpsperspektiv. Covid-19 har orsakat stora störningar i försörjningskedjor globalt, vilket lett till ökad volatilitet på råmaterialsmarknaderna. Dessa negativa effekter väntas kvarstå inom en nära framtid, vilket i kombination med potentiella framtida kriser gör forskning på området relevant. Denna studie bidrar även med empirisk data till forskningsområdet, vilket tidigare forskare uttryckligen efterfrågat. Studien är uppdelad i delarna: följder av Covid-19, faktorer som påverkar inköpsstrategien och verktyg som kan användas för att hantera volatila råmaterialspriser. Datan har samlats in genom en flerfallsstudie, där fem svenska industriföretag har deltagit. Resultatet visar att företagen aktivt hanterar prisvolatiliteten, men att de saknar grundarbete i form av att konkretisera vilka råmaterial företagen är exponerade mot och utifrån detta skapa riskmål. Det mest effektiva och vanligast förekommande verktyget var materialklausuler, vilka möjliggör justering av produktpriset baserat på hur råmaterialspriserna fluktuerar. Andra verktyg som också användes av företagen i studien var att byta leverantör eller justera produktionsfördelningen, ha kontraktsperioderna omlott och att föra prisökningar vidare till kunden. Några ytterligare verktyg som användes i mindre utsträckning analyserades och diskuterades också. Studiens slutsats är att det inte finns något optimalt sätt att hantera volatila råmaterialspriser på, utan att verktygens lämplighet beror på varje företags specifika förutsättningar.

由於國際連鎖速食業地區經營者（Market Operator）的主要資本投入，包括：原料採購、餐飲設備投資、設計裝修、人員訓練、以及租用不動產時，都牽扯到被陷入或轉換成本偏高的問題，以致對於既有資源供應商之續約談判時處於不利的地位。 　　本研究主要從交易成本理論、陷入成本及專屬資產、買賣方之交易關係等理論解析國際連鎖速食店的地區經營者提高取得上述資源的議價能力（Bargaining Power）的管理策略，並透過業界專家實證其可行性。 　　經研究結果顯示，國際速食連鎖業地區經營者可以從「降低專屬陷入成本的投入」、「促使主要供應商投入專屬資產」、「善用其他交易影響者的力量」等三個方向來提高議價能力，並可根據資源特性的不同，而採取不同的策略行動。

This diploma thesis named “The Proposal of the System of Regular Monitoring of the Suppliers’ Process Capability Indices” is divided into two sections. There is a theory about statistical process control with emphasized process capability analysis in the first section. The content of the second section is starting point, procedure and the outcome of the project I worked on in Robert Bosch Company, České Budějovice. The aim of the project is the improvement of input quality via the evaluation of suppliers based on their outcomes of SPC.

This dissertation comprises three essays which empirically investigate consequences of transparency. The first essay investigates how transparency, demanded by the government as a customer of firms, affects firms’ financial reporting. It provides evidence that, relative to firms without government customers, government suppliers have a higher quality of financial reporting. Findings indicate that government procurement requirements, which are linked to internal control over financial reporting, can positively affect the external information environment of firms. The second essay examines how managers react to a stricter transparency mandate in pension accounting, if this mandate increases the expected volatility of balance sheet items. Managers of affected firms change decisions on pension plans which mitigate volatility and in addition, affected firms exhibit less volatile accruals but more volatile discretionary real actions suggesting managers reduce volatility in balance sheets. Findings imply that a transparency mandate in pension accounting may have (unintended) consequences for managerial decision-making if the mandate reveals more economic volatility on balance sheets. The third essay studies how (data-transparently) researchers visualize their quantitative findings and how this affects the impact of academic work. It finds that, compared to articles in field-specific economics journals, articles in economics journals with a broader audience use more figures than tables and that articles visualizing (data-transparently) with figures receive more citations. An online experiment, which manipulates how a fictive study visualizes scientific results, finds that participants assess the internal validity of research as being higher and are more willing to cite research if it visualizes results data-transparently. The findings imply that (data-transparent) visualization can enhance the impact of academic work. / Die Dissertation besteht aus drei Aufsätzen, die die Auswirkungen von Transparenz untersuchen. Im ersten Aufsatz wird analysiert, wie sich die von einer Regierung im Rahmen der öffentlichen Auftragsvergabe geforderte Unternehmenstransparenz auf die Finanzberichterstattung von Unternehmen auswirkt. Lieferanten der Regierung weisen eine höhere Qualität der Finanzberichterstattung auf als Vergleichsunternehmen. Der zweite Aufsatz untersucht, wie Manager auf strengere Transparenzanforderungen in der Pensionsbilanzierung reagieren, wenn diese die Bilanzvolatilität erhöhen. Die Manager nehmen Bilanzanpassungen vor, die die Volatilität reduzieren, was auf eine beabsichtigte Bilanzglättung hindeutet. Der dritte Aufsatz untersucht den Zusammenhang zwischen der Visualisierung von quantitativen Forschungsergebnissen in wirtschaftswissenschaftlichen Zeitschriften und dem Einfluss akademischer Forschung. Economics-Journals verwenden mehr Abbildungen als Business-Journals, was Zitationen zu fördern scheint. Experimentelle Evidenz zeigt weiterhin, dass datentransparente Visualisierungen den Einfluss akademischer Forschung positiv beeinflussen können, dass dies aber auch stark disziplinabhängig ist.