European insurance currently stands in front of phase of structural changes. Transforming of currently conservative and strongly regulated insurance area will be different from transformations done in other industries. For insurance of 21st century will be typical change of currently calmful insurance market into strongly competitive enviroment requesting significant changes in organizational structure of insurance companies. Effort of whole disertation is to support top management of insurance companies in creation of complicated models of organization structures of insurance companies. The work creates simple theoretical structure explaining changes in organizational structures of insurance companies. Special focus is being put on outsourcing of value chain in claims handling of motor vehicle insurance. Motivation of insurance management to implement described changes is mainly price fight, which strongly emphasizes need of efficiency. Optimizing of insurance company value chain might support increase in profitability of insurance technical result, compared to competition.

Abstract Purpose- Industry 4.0 as a concept has created a wave of innovation in the manufacturing sector. In Sweden, the goal for the Swedish manufacturing SMEs is to be leaders in digitalization and stay competitive. Therefore, the purpose of this research is to understand the impacts of Industry 4.0 on Swedish manufacturing SMEs. Method- The method used in this research is a multiple case study consisting of three manufacturing SMEs in Sweden. A literature review was conducted in a systematic way to give a background of Industry 4.0 and its technologies. The literature review provided the theoretical base and knowledge about the phenomena which led to preparation of interview guide used for data collection. Data collection was done through semi-structured interviews. Thereafter, the findings were analyzed within case, cross-case and compared with literature. Findings- To analyze the impacts of Industry 4.0 on the manufacturing SMEs, the author developed a framework which included the ten main Industry 4.0 technologies, Porter ́s generic value chain model and industrial performance indicators. During the analysis, it was found that all the companies were users of Industry 4.0; however, they were using mostly robots as the main technologies besides one company using cloud-platform technology. All the companies had impacts on their value chains operation activity. All five performance indicators flexibility, costs, productivity, quality and lead times were found to impact on Swedish manufacturing SMEs. The findings support the same indicators as found in literature. Furthermore, all three case companies confirmed that they have higher profits which shows that the implementation of Industry 4.0 not only improves industrial performance indicators but also can lead to increase in financial performance. Implications- This thesis contributed to both theory and provides suggestions to managers with primary contribution being the framework which itself is a contribution to the theory. The framework can be used both by researchers and managers. Furthermore, the theory provided in the literature review of impacts of different technologies on the value chain can guide the managers to understand which of the technologies are useful in corresponding activities of value chain. The suggestions provided by industry peers are also a major advantage for the managers to prepare their companies for Industry 4.0. Limitations- The research focused only on manufacturing SMEs in Sweden and from industry perspective, only SMEs manufacturing goods were included and not services. Within the case companies, all ten identified Industry 4.0 technologies were not found to be implemented in SMEs, therefore; the analysis and answers to research questions were based on the technologies found. Moreover, there was a constraint of time and resources which led to a small sample of three manufacturing industries. Keywords: Industry 4.0, The fourth Industrial Revolution, Industrie 4.0, Digitization, Value chain, Supply Chain, Manufacturing, SME, Impacts, Barriers

El propósito de esta investigación es evaluar la gestión estratégica de costos y su impacto en la toma de decisiones financieras en las empresas privadas del sector salud. Se evaluaran las dimensiones de la gestión estratégica de costos con el objetivo de garantizar una eficiente toma de decisiones financieras. Para lograr esto presentaran tres dimensiones de la gestión estratégica de costos que cumplirán el rol principal en la toma de decisiones financieras. Asimismo, se analizara una simulación de toma de decisiones basándose en la información financiera y actual de un negocio modelo, con el fin de explicar detalladamente los puntos a considerar en una posible decisión financiera. El trabajo consta de un marco teórico en el cual se define dos temas importantes: los aspectos de la gestión estratégica de costos, información financiera y la toma de decisiones. En segundo lugar, se encuentra el plan de investigación estableciendo el problema, hipótesis y objetivos de la investigación así como la metodología a utilizarse. Después, se realizó el desarrollo a través de entrevistas en profundidad, encuestas y aplicación de casos sustentando los constructos correspondientes. Por último, se encuentra el análisis de cada uno de los instrumentos realizados. Esta investigación termina con las conclusiones y recomendaciones generadas a partir del análisis realizado. / The purpose of this research is to evaluate strategic cost management and its impact on financial decision-making in private companies in the health sector. The dimensions of strategic cost management will be evaluated in order to guarantee an efficient financial decision making. To achieve this, they will present three dimensions of strategic cost management that will fulfill the main role in making financial decisions. Likewise, a simulation of decision making will be analyzed based on the financial and current information of a model business, in order to explain in detail the points to be considered in a possible financial decision. The work consists of a theoretical framework in which two important issues are defined: aspects of strategic cost management, financial information and decision making. Secondly, there is the research plan establishing the problem, hypothesis and objectives of the research as well as the methodology to be used. Then, the development was carried out through in-depth interviews, surveys and application of cases supporting the corresponding constructs. Finally, there is the analysis of each of the instruments performed. This investigation ends with the conclusions and recommendations generated from the analysis performed. / Tesis

The research for this thesis "Options for Developing a New Mid Micron Value Proposition for Consumers", is a part of a larger "New Mid Micron Products" project initiated by Mid Micron New Zealand Inc with the key goal of turning the Mid Micron Sector into a more vibrant and profitable one. The motivation for the project can be found in the dramatic fall in demand for New Zealand Mid Micron wool over the past decade. Two dominant causes for the fall in demand for Mid Micron wool were identified: the substandard skin comfort of final products made from Mid Micron wool, and a problem with the structure of the Mid Micron Sector. These problems are addressed in the "New Mid Micron Products" project that combines new product development and new marketing initiatives. Product development involved the use of new spinning technology to improve skin comfort quality and develop new products that are softer and prickle free. The aim is to extract more value for woolgrowers by having the wool converted into a higher value product. The new marketing initiatives, which were identified in this thesis research, Focusing On New Market Segments via E-Commerce and Reconfiguring The Value Chain, and concentrate on the operational issues of capturing the value from the newly developed Mid Micron products. Taking into account the nature of the overall Mid Micron Project and type of developed products, this research identified the Operational Excellence and Product Leadership models as alternative routes to develop a new Mid Micron Value Proposition for consumers. Operational Excellence, and the associated Cost Leadership strategy, is a low capital investment option, while Product Leadership and the associated Differentiation strategy is a high capital investment option. The models' principles and their elements, products, price and delivery to market, are evaluated in the context of the Mid Micron Business.

Internet相關的議題已成為近來的人們話題之一，隨著愈來愈多的Internet商業化應用，新的Internet技術與標準也迅速的出現，擴展Internet應用的企業流程設計亦吸引了各種產業的注意。這個趨勢促使愈來愈多的公司開始深思Internet應用對價值活動、企業價值鏈以及在整個價值系統中扮演的角色可能產生的影響。 本研究藉由不同的Internet商業應用來探討方面的影響以及這些應用滲入企業活動的程度，其中本研究中所謂的網際網路應用包含Internet、Intranet、Extranet三者；在探討價值鏈受到的影響方面，則分為價值鏈主要活動、價值鏈支援活動以及價值系統幾部分來作探討。 主要的資料收集方式是藉由對台灣地區八家企業的資訊主管作深入訪談；而資料分析方式則是比較每家公司採用Internet應用前後在價值活動的變化，並審視每家公司在價值系統中角色的改變。本研究提出十個命題來描述不同型態的應用如何幫助形成新的價值活動，以及價值鏈與價值系統角色的扮演所受到的影響。此外，研究結果也發現政府搖擺不定的政策與網路安全為Internet商業化應用成長上最大的阻礙。 / New Internet technologies and standards have emerged rapidly with the increasing Internet applications in business. Business Process designs whichexplorre the opportunities that internet applications offer has alsoattracted much attention among all types of industries. This trend has encouraged more and more firms to ponder the potential impact of Internetapplications on a firm's value chain, value activities, and also its rolein the whole value system. This paper attempts to investigate this impact by identifying the various categories of Internet business applications and the extent these applications penetrate the operation of business. Primary data are collected by in-depth interviews with information managers of eight firms in Taiwan, R.O.C. Data analysis includes comparing the value activities of each firms before and after the adoption of Internet applications, examining how the value chain and the firm's role in the value system change. The relationships between some characteristics of the firms and the extent of Internet business applicationsare determined. Ten propositions are offered to describe how different types of applications help shaping new value activities, value chains, and the roles in value systems. This research also discovers that the uncertainty of Government regulations and the lack of Internet security features are two mainstumbling blocks in the growth of Internet business applications.

3C產業的特性就是因應消費者流行趨勢，以極度的產業分工與整合，進行快速的技術與工法創新，以及少量多樣的生產方式。在長期間能夠獲致高績效的競爭優勢，企業必須學會如何破壞現狀、創造暫時的優勢、掌握先機與維持動能。運用規模經濟、經驗曲線及範疇經濟的策略邏輯，以及成本至上、差異化及集中化的總體性策略建立競爭優勢，形成超優勢競爭的態勢。 『鉗鍊經濟』是由最上游廠商與最下游廠商之進行聯盟，並結合中間供應商的配合，形成供應鍊的黃金通道，共同開發突破性的創新技術。藉以進行各附屬供應鍊之價值分工與創新重組，建立創新供應鍊產業生態，以達到擴大差異化，快速開發，提高利潤，建立專屬陷入的競爭優勢。 筆記本電腦使用的貼膜鋁板，是由家電產業所常見之貼膜鋼板，開發出新的黏膠，克服脫膠的缺點，以先貼皮後衝壓的方式進行生產。由於皮膜花樣與色彩的設計，可以賦予多彩多樣的外觀變化，貼膜鋁板的目標市場為同時具有多彩圖騰外觀、輕薄機種與高貴質感(金屬)之市場。貼膜鋁板之競爭技術為鎂合金壓鑄品與模內裝飾成形技術，定價部份採用的是市場滲透定價策略。 貼膜鋁板之供應鍊為原材料供應商(鋁板供應商、皮膜供應商與黏膠供應商)，以及5階供應商(貼膜廠、整合者、沖壓廠、組裝廠與品牌商)。利用價值鏈來解析貼膜鋁板的創新供應鍊中，各階供應商的競合態勢，個別分析其顧客、供應商、競爭者與互補者；同時也著手分析各階供應商的專屬陷入與因應對策。貼膜鋁板提供者經由第三者(代理商)進行交易，消除使用者的專屬陷入疑慮；中上游的供應商於開發過程創造相互陷入，增強信任度及優勢競爭。 / The characteristic of 3C industry is based on consumer's fashion trend with the extreme industry work division and integration, to fast innovate on technology and method, and to produce with a small amount and various mode. In order to obtain high performance long-term competition advantage, enterprises must learn how to destroy the current situation, to create the temporary advantage, to master the first chance and to maintain the kinetic energy. To create the advantage competition by using the strategic logic of economies of scale; experience curve and economies of scope, and the generic strategy of overall cost leadership, differentiation and focus, can form the Hypercompetition situation. "Clamping Economics" is initialized by the association of upper stream and downstream manufacturers, cooperated with the middle supplier to form the golden channel, and developing the breakthrough innovative technology. To use the value division and innovative reorganization of each branch supply chain can create the innovative supply chain ecology, in order to reach the competitive advantage of difference extension, fast development, raising profits, set up the holdup asset specificity. The Laminated Aluminum sheets (called LA below)on the notebook computers are produced by lamination – stamping process based on laminated steel on the home electrical device with the improved glue for the peeling issue. Due to patterning and colorful film design can give the various colorfully and patterning appearance, the target markets of LA are the appearances of colorful totem, thin and light, noble feel (metal). The competitive technologies of LA are the magnesium alloy die casting product and the insert molding decoration, and the LA pricing will follow the penetration pricing strategy. The supply chain of LA in including the raw materials supplier (aluminum sheet supplier, film supplier and glue supplier) and 5 levels of suppliers (lamination factory, co-operator, stamping factory, assembly factory and Brand Company). Using the value chain to analyze the co-opetition between the suppliers in the LA innovative supply chain, can identify the customer, supplier, competitor and the complementary role individually, and gives the solutions to each suppliers’ holdup asset specificity. LA provider eliminated the concerns of holdup asset specificity from users by trading the other person (agent). The upper and middle suppliers create two-way holdup to strength the trust and competitive advantage.

台灣B2C電子商務市場無疑已經突顯出越來越大的商機。在網際網路的世界裡，E-commerce平台的演進、社群網路的興起、智慧行動裝置及移動科技的出現帶給B2C電子商務平台的影響，及如何運用於紡織產業，是本研究的主要研究項目。 傳統紡織業市場中，布料商有群聚效應，雖然商家眾多，但市場規模太小、且涵蓋率過低。擺設空間有限，布料、產品種類繁雜，無法將所有產品上架，而且生產布料屬大量標準化規模生產，客製化的空間有限，容易產生大量存貨。因此，布料商和消費者之間產生許多資訊不對稱，消費者的需求往往未能被滿足。經由五力分析、電子商務、價值鏈管理、STP理論等文獻探討，以及紡織產業電子化、供應鏈管理實施情況之資料蒐集分析中，了解紡織產業電子化上下游合作廠商配合情形。 本研究提出紡織產業價值鏈管理B2C電子商務平台之構想，闡述B2C平台架構、內涵及功能、推動策略等。同時，以Hyperbola作為個案研究的對象，探討公司過去經營概況、市場地位，現有的B2B平台、以及顧客服務系統，對企業在B2C電子商務平台下之運作情形。分析發現B2C平台能簡化多對多的資訊連結，增加與下游品牌商及終端消費者的溝通，並有利於提供全球化的客戶服務、加速企業在市場中的反應能力。唯有綜合佈局，全面提升競爭力，才能突出重圍，再創台灣紡織產業新一波高峰。 / Taiwan's B2C e-commerce market has undoubtedly highlighted the growing business opportunities. In the world of Internet, E-commerce platform evolution, the increase rate of social networking, mobile devices, and smart phone technology to brings the impact of B2C e-commerce platform, and how used in the textile industry, is the main focus of this study. In the traditional textile market, the fabric suppliers have cluster effect, although many businesses, but the market is too small, and the coverage is too low. Display space is limited, fabrics, products include a wide variety, not all products can go into the market, and production of fabric is a large-scale standardized production with limited space for customized work, which can cause a large qty of leftover storage. Therefore, much misunderstanding and communication between fabric supplier and customers would occur, hence the needs of the customers cannot be satisfied. Through the five forces model, e-commerce, value chain management, STP theory literature review, and digitized textile industry, supply chain management implementation of data collection analysis, brings to understand how digitized textile industries in both upstream and downstream co operation together with the relevant vendors. This study proposes the textile industry value chain management concept of B2C e-commerce platform to explain the B2C platform architecture, content and function, and promote strategies. Meanwhile, the object of Hyperbola as a case study to explore the company's past operating profile, market position, the existing B2B platform, and customer service systems, B2C e-commerce platform for enterprises operating under the mentioned circumstances. B2C platform to simplify the analysis found many to many links to information, increase with the downstream end consumer brands and communication, and facilitate the provision of global customer service, accelerate enterprise in the market response. Only with comprehensive layout, enhancing competitiveness one can be ‘out-the-box’, thus a new peak of Taiwan's textile industry appears.

近年來，在台灣的醫療環境中，婦產科屬於經營不易的醫療科。許多醫院因為生產數持續下降而關閉產房，婦產科醫師主要只看門診。許多婦產科醫師也改做其他科，如醫療美容。然而，對區域醫院的婦產科而言，醫院為了醫院評鑑不能關閉產房，也一定要有婦產科醫師，婦產科的發展成為難解的問題。 由於醫療競爭趨於白熱化，為提升競爭力，各種策略管理模式被陸續引進醫療體系。價值鏈、策略矩陣運用於產業界已經有很多顯著的成果，然而在醫療管理上，只有少數大型醫院使用平衡計分卡的經驗。區域醫院的運用上並無有充分研究可供參考。 本篇研究某區域醫院婦產科，於民國94至99年間，以價值鏈及策略矩陣導出策略行動，在艱困環境中改善績效，表現令人刮目相看。研究發現其關鍵成功因素為：高層主管支持與配合、部門主管積極從事策略管理與執行、高配合度的醫師與護理人員。

<p>As one of Europe’s largest-producing actors in the energy sector with a wide energy mix, Vattenfall has a great responsibility to contribute to sustainable development of society. To do so, economical, environmental and social aspects need to be balanced in a responsible way. This is done through acting social responsible or in other terms, addressing corporate social responsibility (CSR) in the company’s business activities. Electricity and heat constitute one of the prerequisites for a modern society. However, it has always been a highly debated industry due to its inevitable impact on the environment and society. This makes it crucial for Vattenfall and its operations to act as responsible as possible and listen to the stakeholders and take their expectations into account in the business decisions process. Vattenfall has a long history of being criticised for its activities by NGOs and media. However, Vattenfall´s main task is to deliver electricity and heat to the society, which means that Vattenfall must continue to deliver secure energy supply to its markets, but with as little negative impact on the environment and society as possible.</p><p> </p><p>Vattenfall is through its operations, its value chain, its use of technology and the markets on which it operates, exposed to risks associated with the areas human rights, labour, environment and anti-corruption. These “CSR risks” can harm the reputation, brand and image if they are not managed in a proactive and effective way. In order to manage CSR risks and emerging CSR issues, the company needs to catch and respond quickly to new trends and expectations raised by opinion formers, which often are expressed through the media and the Internet. The aim of this study is to provide Vattenfall with a tool to do so. Through identifying the main CSR risks related to its operations, awareness about Vattenfall’s vulnerability areas are created. The result shows that the largest CSR risks for Vattenfall are technology related, i.e., connected to the fuels used in Vattenfall’s power plants and their value chain. This knowledge can be used when addressing CSR in the organization.</p><p>Still, a direct solution to manage CSR risks and emerging CSR issue is needed. The second purpose of this study is to propose a process for a CSR issues management at Vattenfall. The aim of such an issues management is to provide the company with a tool to identify, analyse and manage emerging issues. A CSR issues management will provide Vattenfall with a tool to respond to emerging issues before they become public knowledge. It should scan and collect external and internal information, identify relevant information for Vattenfall, monitor ongoing and emerging CSR issues/concerns/debates and report to relevant functions in the Vattenfall organization.</p>

<p>The purpose of this thesis have been to evaluate to what extend the ongoing development of Nato Network Enabling Capabilities Maturity levels, ( NNEC ML) have incorporated the human factor, or if the development is focusing to much on the technological aspects. As a background I have described the NNEC Maturity levels and to central elements; Defence lines of development and NNEC Value chain. In my thesis I point out different areas where the human factor is not taken enough into consideration, and I argue for a shift in focus from technology to the human factor. My conclusion is that it is necessary to shift focus from technology to the human factor in the following development if we shall succeed in bringing NATO and the different nations to the highest maturity level, Coherent. There is no doubt that technology is important, but it seems like the word networked is interpreted to be only a matter of technology. Concerning aspects like cultural understanding and the western linear way of thinking, it is necessary to broaden the meaning of the word networked to include the human factor in a greater sense. NNEC ML 5, Coherent means a maturity level where it is unnatural to operate in any other way than networked. A prerequisite to achieve this maturity level is that the people in the network feel familiar with the system they are operating, and trust their coalition partners. If we shall succeed in bringing the NATO coalition and the different nations to the highest maturity level it is essential that the human factor is prioritized in the following development. For the time being, the human factor is not emphasized enough.</p>