Implementering av affärssystem är avgörande för organisationers framgång i dagens affärsvärld, vilket möjliggör förbättring av verksamheten och skapande av konkurrensfördelar. Samarbetet mellan olika aktörer under implementeringsprocessen är av central betydelse för att uppnå värdeskapande för SME-företag. Därför är syftet med denna studie att få kunskap om samarbetet mellan aktörer under implementeringen av affärssystem samt de uppfyllda SME-företagens värden, för att kunna svara på frågeställningen: Hur samarbetar aktörer under implementeringsprocessen av affärssystem för att uppfylla SME-företags värden?     Genom en kvalitativ forskningsansats samlades data in från både konsulter och SME-anställda som deltagande respondenter. Resultaten av de semistrukturerade intervjuerna visar att samarbetet är avgörande för en framgångsrik implementering. Kontinuerlig dialog, nära relationer och regelbundna möten säkerställer att behoven uppfylls. Värden som skapas av implementeringen är utifrån resultatet exempelvis tidsbesparing. Analysen bidrar med ett flödesschema som illustrerar implementeringsprocessens struktur och sammanhang utifrån empirin. Även diskussionen bidrar med ett flödesschema som fokuserar på vart och hur samarbete sker uppdelad i faser som kommer från forskningen baserat på litteraturen och empirin. Studien tar i diskussionen hänsyn till samband, olikheter och olika uppfattade värde. Studiens slutsats bidrar med ökad förståelse genom att visa samarbetets avgörande betydelse under implementeringen, med aktiviteter som utbildningar, möten och dialog. Affärssystemet ger värdefulla fördelar som tidsbesparing, ökad lönsamhet och bättre kundrelationer. / The implementation of enterprise systems is crucial for the succes of organizations in today's business world, enabling operational improvement and the creation of competitive advantages. Collaboration among different stakeholders during the implementation process is central to achieving value creation for SMEs. Therefore, the purpose of this study is to gain knowledge about the collaboration between stakeholders during the implementation of enterprise systems and the values realized by SMEs, in order to address the research question: How do stakeholders collaborate during the implementation process of business systems to fulfill SME-enterprises values?     Through a qualitative research approach, data was collected from both consultants and SME employees as participating respondents. The results of the semi-structured interviews indicate the collaboration is crucial for successful implementation. Continuous dialogue, close relationships, and regular meetings ensure that needs are met. Value created by the implementation are, for example time savings. The analysis contributes with a flowchart illustrating the structure and context of the implementation process based on the empirical data. The discussion also contributes with a flowchart focusing on where and how collaboration occurs, divided into phases derived from research based on literature and empirical data. The study considers relationships, differences and perceived value in the discussion. The conclusion of the study enhances understanding by demonstrating the crucial importance of collaboration during implementation, with activities such as training, meetings, and dialogue. The enterprise system provides valuable benefits such as time savings, increased profitability, and better customer relations.

It is generally acknowledged that human capital intangibles are major value drivers in the new economy characterised by information and technology. The main purpose of this study is to examine the extent to which companies listed on the Johannesburg Stock Exchange disclose information on human capital related issues. The study combined both qualitative (literature reviews and content analysis) and quantitative (survey questionnaire) methods to collect data of 60 corporate annual reports (CARs) of listed companies in South Africa from survey questionnaires administered on various categories of preparers and users of these CARs. The study made use of 91 human capital disclosure checklists developed from literature reviews for the purpose of data collection. The data analysis was done with the aid of Atlasti-a qualitative data analysis software and SPSS- a quantitative data analysis software. The findings show that majority of the items on the disclosure checklist are not yet disclosed in the CARs even though most of the items on the checklist are adjudged to be useful for organisational value creation. In view of the initial findings of this study, a human capital disclosure framework is recommended. / Business Management / D. Accounting Science

It is generally acknowledged that the share price of listed companies is not usually a true reflection of the value imbedded in the said companies. The main purpose of this study is to explore the correlation between selected performance measurement tools, namely Return on Equity (ROE) and Economic Value Added (EVA®), and the share price of companies listed on the Johannesburg Stock Exchange. The study is a quantitative one as it uses data extracted from McGregor BFA database to investigate the relationship between the variables studied. Correlation and linear regression analyses were used in determining such relationships. This study found that there is a synergy in using ROE and EVA® as performance measurement tools and that their interaction explains 8.06% of the movement in the share price of listed companies, all things being equal. Hence it is recommended to identify and study possible synergies between other performance measurement tools. / Management Accounting / M. Phil. (Accounting Sciences)

The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have been mixed reactions to this risk by companies ranging from inaction to significant financial outlays expended on mitigating this risk. Whilst climate change is potentially a downside risk to financial performance, certain companies have identified opportunities to enhance their returns in the course of adapting to climate change. This study assessed whether there is a relationship between climate change and the financial performance, as manifested in the mitigation of risks and exploitation of opportunities of selected South African companies. The study sought to establish the extent to which climate change creates relevant and material risks, returns and opportunities for companies. The study was conducted using a combination of a literature review and empirical research in the form of secondary analysis. Data on climate-change performance, risks and opportunities was compared to data on financial indicators. The population of companies selected for the empirical research consisted of the Johannesburg Stock Exchange-listed companies that had publicly disclosed information to the Carbon Disclosure Project (CDP) in 2012. Climate-change data was categorised to differentiate between varying levels of climate-change performance, and the identified categories were compared to a range of ratios that demonstrated financial return. The research concluded that climate-change risks and opportunities are expected to have a significant and highly likely impact on company operations, revenue and expenditure. Positive and statistically significant correlations were identified between climate-change performance and equity analyst recommendations, historical internal rates of return, market values to book values, forecasted earnings per share, beta coefficients, and return on equity. Climate-change performance was not found to have a significant effect on the cost of capital. / Management Accounting / M. Com. (Accounting)

台灣的製造型企業目前正處於腹背受敵的窘境，先進國家之企業以巨資和科技應用優勢持續地擴大其市場空間，開發中國家之企業也運用其充沛的勞力資源而逐漸地擴充其規模，台灣製造型企業之生存空間因此受到嚴重的壓迫，為低毛利生產陷入了生產效率和成本導向之惡性競爭中。此時，台灣製造型企業所需要的是一套超越競爭的思考模式，而價值創造導向的策略思維正是破局而出的關鍵。它不依循過去的成功經驗，也不受制於競爭者之作為，反而聚焦於本身核心能力的延伸，使競爭與自己無關，並透過與顧客和關係夥伴合作、與自然環境和社會共生的方式，以及價值創造導向的組織轉型，來為企業開創全新的價值網域和生存空間。本論文提出顧客價值、企業價值、環境價值、社會價值等四種價值創造導向，配合變革三部曲的策略性再思考、組織轉型、變革管理等三項進程，來呈現日本製造型企業的價值創造導向之企業轉型內涵。企業可以顧客需求為思考點，提供整合性的解決方案，創造顧客價值；以關係夥伴的利益為考量，整合價值網絡的總體流程，創造無疆界事業，提升企業價值；以自然環境的長期發展為出發，創造環境價值；或以增添社會福祉為目標，創造社會價值。論文中的個案顯示，任何價值創造導向所產生的結果，最終都可以有利於企業本身；其中顧客價值應是價值創造的近程目標，而環境價值與社會價值的創造才是價值創造的長期根本。

Made available in DSpace on 2016-04-25T16:44:54Z (GMT). No. of bitstreams: 1 Stefan C Lee.pdf: 425129 bytes, checksum: b42eba077dbf34d3a8fc08b95deafb31 (MD5) Previous issue date: 2007-05-09 / This dissertation analyzes the relationship between the return on equity and the cost of equity, as suggested by the CAPM: Capital Asset Pricing Model, for non financial Brazilian companies. Among the various kinds of returns on equity, the net profit divided by shareholder s accounting equity was adopted as the principal return, having advantages including widespread utilization and simplicity. Sector samples, taken from the paper and pulp, steel, textile and petrochemical sectors, and a non sector sample, composed of 105 companies, were analyzed. The differences between ROE and cost of equity were calculated for the period between 1995 and 2005 and the parametrical t Student and non parametrical Wilcoxon statistic tests were carried out to compare means. The results reveal a pessimistic scenario for investments in Brazil and, from the five samples, only one from the steel sector sample reported a compatible ROE with the cost of equity. Most of non financial Brazilian companies do not have equal or higher returns than the cost of equity and, worse of all, these returns are many times lower than federal interest rates. Complementary analysis with the multi regression technique indicated a paradox due to the coexistence of a high cost of equity, shareholder s value destruction, and continuity, creation, and growth of investments. Future studies are proposed to understand and rationalize the results / O trabalho se propõe a analisar a relação entre o retorno sobre o patrimônio líquido e o custo do capital próprio, medido pelo Capital Asset Pricing Model, das empresas não financeiras brasileiras. Dentre os diversos retornos do capital próprio, o lucro líquido sobre o patrimônio líquido contábil foi o principal adotado, tendo como vantagens também a simplicidade e difusão. Foram extraídas amostras setoriais de papel e celulose, de metalurgia e siderurgia, têxtil e de petroquímica, e uma não setorial, que foi composta por 105 empresas. As diferenças entre os retornos sobre o patrimônio líquido e o custo do capital próprio foram coletadas para o período de 1995 a 2005 e foram realizados os testes paramétrico t Student e não paramétrico Wilcoxon de igualdade de médias. Os resultados obtidos apontam um cenário pessimista para investimentos no Brasil, uma vez que das cinco amostras, apenas a do setor de metalurgia e siderurgia teve retornos sobre o patrimônio líquido compatíveis com o custo do capital próprio. A maioria das empresas brasileiras não financeiras não consegue igualar ou superar o custo do capital próprio e, em vários casos, não conseguem sequer superar a taxa base. Análises complementares baseadas em regressões multivariadas indicaram um paradoxo entre as coexistências de um alto custo de capital próprio, destruição de valor aos acionistas, e a continuidade, a criação e a ampliação dos investimentos. Estudos futuros são propostos para a compreensão e racionalização dos resultados

<p>Background: The theater market has matured – supply now exceeds demand. Government funds are on a decrease, replaced by other means of financing. The city of Stockholm will be introducing a bonus system that will benefit independent theater groups that succeed to increase their revenue and attendance. Hence, the audience will play an even greater role, a tendency some free theater groups come to terms with by interacting with the audience to create value.</p><p>Thesis statement: What factors lead to the long-term survival of the independent theater groups, allowing them to benefit from the imminent bonus system?</p><p>Purpose: To analyze and evaluate the marketing strategies of the independent theater groups, in reference to their capability of long-term survival through value creation along with the audience, thereby increasing attendance and ticket revenue.</p><p>Methodology: The study combines quantitative and qualitative approaches and methods. Interviews were conducted with the producers at three independent theater groups in the city of Stockholm. The questionnaire was answered by 90 members of the independent theater group audience.</p><p>Areas of theory: Value creation, marketing communication and customer characteristics.</p><p>Results: There is a lack of coherence between the marketing strategies of the independent theater groups and the characteristics of the audience. Hence, the independent theater groups are currently facing poor conditions for long-term survival through growth in audience and revenue. However, if the strategies are adjusted to the audience’s inclination to participate in the value creation, the conditions may improve.</p><p>Conclusions: The important factors leading to long-term survival of the independent theater groups, thereby increasing audience participation and ticket revenue, are: ”Co-production of values”, ”Enabling” and ”Word of mouth”. Co-production of value must however not apply to the artistry, since the audience seems to guard artistic freedom.</p> / <p>Bakgrund: Teatermarknaden har mognat – utbud övergår efterfrågan. Bidragen minskar till förmån för en breddad finansiering. Ett bonussystem ska införas i Stockholms stad, vilket kommer att gynna fria teatergrupper som ökar sina intäkter och sitt publikantal. Publiken spelar således en allt viktigare roll och vissa fria teatergrupper försöker hantera detta genom att värdeskapa i interaktion med publiken.</p><p>Problemformulering: Vilka faktorer är viktiga för att fria teatergrupper ska överleva långsiktigt och sedermera gynnas av det förestående bonussystemet?</p><p>Syfte: Att analysera och utvärdera fria teatergruppers marknadsföringsstrategier med avseende på deras förutsättningar att överleva långsiktigt genom att värdeskapa med publiken och på så sätt öka sitt publikantal och sina biljettintäkter.</p><p>Metod: Studien kombinerar kvantitativa och kvalitativa ansatser och metoder. Intervjuer har genomförts med producenterna för tre fria teatergrupper i Stockholms stad och enkätundersökningar har genomförts med totalt 90 personer i de fria teatergruppernas publik.</p><p>Teoriområden: Värdeskapande, marknadskommunikation och kundegenskaper.</p><p>Resultat: Studien visar att de fria teatergruppernas publik är villig att skapa värde tillsammans med teatergrupperna. Såtillvida har de fria teatergrupperna goda förutsättningar att överleva långsiktigt genom att värdeskapa med sin publik. Det råder dock brist på överensstämmelse mellan de fria teatergruppernas strategier och publikens egenskaper. För att uppnå långsiktig överlevnad genom att öka sitt publikantal och sina biljettintäkter måste de fria teatergrupperna anpassa sina strategier till publikens vilja att deltaga i värdeskapandet.</p><p>Slutsats: De faktorer som är viktiga för att de fria teatergrupperna ska överleva långsiktigt och sedermera gynnas av det förestående bonussystemet är ”samproduktion av värde”, ”möjliggörande” och ”word-of-mouth”. Samproduktionen av värde bör dock inte gälla den konstnärliga verksamheten, då publiken tycks värna den konstnärliga friheten.</p>

Background: The theater market has matured – supply now exceeds demand. Government funds are on a decrease, replaced by other means of financing. The city of Stockholm will be introducing a bonus system that will benefit independent theater groups that succeed to increase their revenue and attendance. Hence, the audience will play an even greater role, a tendency some free theater groups come to terms with by interacting with the audience to create value. Thesis statement: What factors lead to the long-term survival of the independent theater groups, allowing them to benefit from the imminent bonus system? Purpose: To analyze and evaluate the marketing strategies of the independent theater groups, in reference to their capability of long-term survival through value creation along with the audience, thereby increasing attendance and ticket revenue. Methodology: The study combines quantitative and qualitative approaches and methods. Interviews were conducted with the producers at three independent theater groups in the city of Stockholm. The questionnaire was answered by 90 members of the independent theater group audience. Areas of theory: Value creation, marketing communication and customer characteristics. Results: There is a lack of coherence between the marketing strategies of the independent theater groups and the characteristics of the audience. Hence, the independent theater groups are currently facing poor conditions for long-term survival through growth in audience and revenue. However, if the strategies are adjusted to the audience’s inclination to participate in the value creation, the conditions may improve. Conclusions: The important factors leading to long-term survival of the independent theater groups, thereby increasing audience participation and ticket revenue, are: ”Co-production of values”, ”Enabling” and ”Word of mouth”. Co-production of value must however not apply to the artistry, since the audience seems to guard artistic freedom. / Bakgrund: Teatermarknaden har mognat – utbud övergår efterfrågan. Bidragen minskar till förmån för en breddad finansiering. Ett bonussystem ska införas i Stockholms stad, vilket kommer att gynna fria teatergrupper som ökar sina intäkter och sitt publikantal. Publiken spelar således en allt viktigare roll och vissa fria teatergrupper försöker hantera detta genom att värdeskapa i interaktion med publiken. Problemformulering: Vilka faktorer är viktiga för att fria teatergrupper ska överleva långsiktigt och sedermera gynnas av det förestående bonussystemet? Syfte: Att analysera och utvärdera fria teatergruppers marknadsföringsstrategier med avseende på deras förutsättningar att överleva långsiktigt genom att värdeskapa med publiken och på så sätt öka sitt publikantal och sina biljettintäkter. Metod: Studien kombinerar kvantitativa och kvalitativa ansatser och metoder. Intervjuer har genomförts med producenterna för tre fria teatergrupper i Stockholms stad och enkätundersökningar har genomförts med totalt 90 personer i de fria teatergruppernas publik. Teoriområden: Värdeskapande, marknadskommunikation och kundegenskaper. Resultat: Studien visar att de fria teatergruppernas publik är villig att skapa värde tillsammans med teatergrupperna. Såtillvida har de fria teatergrupperna goda förutsättningar att överleva långsiktigt genom att värdeskapa med sin publik. Det råder dock brist på överensstämmelse mellan de fria teatergruppernas strategier och publikens egenskaper. För att uppnå långsiktig överlevnad genom att öka sitt publikantal och sina biljettintäkter måste de fria teatergrupperna anpassa sina strategier till publikens vilja att deltaga i värdeskapandet. Slutsats: De faktorer som är viktiga för att de fria teatergrupperna ska överleva långsiktigt och sedermera gynnas av det förestående bonussystemet är ”samproduktion av värde”, ”möjliggörande” och ”word-of-mouth”. Samproduktionen av värde bör dock inte gälla den konstnärliga verksamheten, då publiken tycks värna den konstnärliga friheten.

在微利的時代下，須從硬體的架構下發展無限的創意發展空間，從中衍生附加價值，而價值創造正式企業突破流血式競爭框架最佳的新思維模式。企業的經營模式已從量轉向質的發展，甚至從幫助顧客解決問題上，提供創新的價值，其可透過技術與人才的融合、平台與服務的整合、軟體與硬體的結合、機能與感性的統合，使組織活化、再造，展現出價值創造為導向的企業。 本論文將價值創造分為三類主要的意涵，企業可以從和顧客共創價值、和供應商及關係夥伴共創價值、以及為所生存的環境創造價值：整個價值網域是連動的關係，企業整合關係網絡夥伴，透過網絡能量的整合，創造無疆界的事業，以顧客需求出發，提供整合性的解決方案，創新顧客價值，且將眼光提升至整個大環境、大社會，以追求永續經營的環境來創造永續的企業。因此，企業透過顧客價值提供、企業價值創造、環境價值經營三個價值創造導向，突破產品與服務的疆界進而突破產業疆界，以創新者、整合者、促進者的目標邁進。企業可以價值創造為導向，以變革三部曲為轉型步驟，從策略再思考重新定義自身產業、重新思考企業的定位與方向，提早預見產業的未來發展，選擇與集中於本身的核心能力；並打造企業願景，擬定五到十年的中長期變革計畫，進行組織轉型；在變革管理中，建立企業一致的價值觀和企業文化，灌輸新內涵與新衝擊於企業文化中，給予對挑戰的生命力一記響鐘，藉以改變員工的行為與態度。本論文以六種經營模式，來呈現價值創造導向的日本企業轉型內涵，以變革三部曲為經，以價值創造導向為緯，舖成論文架構。 本論文個案的特色：Origin以提案經營結合專業研發能力與客製化的能力創新顧客價值；Shiseido以感性工程來探索顧客的感性品質結合其研發產品的物理品質來滿足顧客並讓顧客驚艷；Hitachi以解決方案提供者為人類打造新時代的生活基礎創造與人類生活息息相關的支援系統；NTT DoCoMo以跨平台整合服務創造整個通訊與生活的整合價值；Olympus的社會關懷務求使社會更為美好來創造產品與服務；Toyota的環保使命重新定義了汽車產業的未來。 對我國企業經營的啟示為跳脫代工製造的角色，以優異的製造、學習、設計能力，整合價值網絡，&#29234;顧客提供整合性的解決方案；強調創新的突破與人才長遠的培育，整合多元性的資源，創造統知型的企業能力；跨越國際的疆界、打破事業的疆界，利用科技與感性的統合、管理與技術的統合、國內外創造力的統合，釋放組織活力，重新在世界舞台上定位。 / In this tiny profit era, we should develop infinite creative space from the hardware structure, and thus deriving added value. The value-creation is the best new thinking model for a business to break through the trap of a blooding competition. The business model has developed from quantity to quality, and even developed as creating new values by helping customers solving the problems. Also, a business can blend technology and talent, integrate platform and service, combine software and hardware, and merge functionality and sensation to vitalize and reengineer the organization to perform value creation orientation. The research categorizes value-creation orientation as three parts: a business can co-create value with customer, co-create value with value net, and create value for the environment. This value dimension is correlating: “a business integrates partners and creates a boundless business by the power of integrating value net. Driven by customer demands, a business provides total solutions and innovates customer values. Furthermore, a business enlarges his insight for the whole environment and the whole society to create a permanent business by pursuing a permanent environment.” Therefore, a business oriented by “value co-creation with customer”, “value co-creation with value-net”, “value creation for the environment” can break through the boundary of product or service as well the boundary of business, and achieve the goal of being an innovator, an integrator and an improver. A business takes 3 change steps as strategic rethinking, organizational transformation and change management. Strategic rethinking is to redefine the industry, rethink the positioning and direction of a business, to foresee the future development of the industry, and to select and concentrate the core competence. To establish a vision and make a mid- to long-term change plan(5~10 years) is to carry out an organizational transformation. In change management, we have to establish a consistent value and business culture, and install new intension and new strike to the business culture, so as to change the behavior and attitude of the employees. The research takes 6 business models to present Japanese business transformation oriented by value creation, which takes 3 change steps as longitude and value creation as latitude to construct the structure of the research. The characteristics of the cases in this research: Origin takes Proposal-type management to combine the R&D ability and customized ability to create customer value; Shiseido takes KANSEI engineering to dig out the KANSEI quality of customers and combine it with physical quality of products to satisfy the customers and surprise them; Hitachi as a Total solution provider creates a new era lifeline support system and the life infrastructure; NTT DoCoMo privides Cross-platform integration service to create the total value of the communication and the life; Olympus’s Social-IN is to make life better by creating new products and services; Toyota’s Environment mission is to redefine the future of the car industry. As for the revelation for the management of our business, we can take good advantage of the excellent producing, learning, designing abilities and integrate value net to provide total solutions for customers. We can emphasize on the breakthrough of innovation and the long-term development of talents, and integrate diversification of resources to create “knowledge-integration” business ability. We can cross the boundary of continents and break up the boundary of business by integrating functionality and sensation, management and technology, inside and outside innovation, to release the vigor of organization and restart to position on the world stage.

The phenomenon of business value dissipation in mature organisations as an unintended by-product of the adoption and use of information systems has been a highly debated topic in the corporate boardroom awakening the interest of practitioners and academics alike. Much of the discourse tends to focus on the inability of organisations to unlock and realise the intended benefits to be harvested through large information systems investments. While the business case for investing in large technology programmes has been thoroughly investigated, the human agent that causes value erosion through his interaction with information systems (IS), has not received the studied attention it deserves. This study examines the use of technology in organisations by considering the dichotomy inherent in IS where its introduction for the purposes of creating new or sustaining existing business value subsequently also inadvertently dissipates value. The study proceeds to investigate the root people-induced causes resulting in the unintentional dissipation of value and presents an empirically validated model suggesting that human agents do not only create value for organisations through their use of IS, but at the same time, deliberately or inadvertently, dissipate value. The root people-induced causes resulting in the unintentional dissipation of value is delineated within a Theoretical Technology Value Framework that is constructed from a review of the extant literature, and delineates the overall unintentional value destroying causes and effects of IS on organisations. The Theoretical Technology Value Framework is forthwith applied as a basis for the development of a set of questions to support both qualitative and quantitative investigations from which an Archetypical Technology Value Model was derived. Finally, an Archetypical Technology Value Model is presented as a benchmark and basis to identify, investigate, mitigate and minimise or eliminate the unintentional value destroying effects of IS on Information Technology driven organisations. The study concludes with implications for both theory and practice and suggestions on how value erosion through the activities of the human agent may be identified, modeled and mitigated. Ultimately, recommendations are offered towards the crafting of more effective IS. / School of Computing / Ph. D. (Information Systems)