Syfte: Syftet med studien är att utforska hur revisorns egenskaper och uppfattningar om en god revisor påverkar den professionella och organisatoriska identiteten. Metod: Genom att använda oss av ett positivistiskt synsätt i kombination med en deduktiv ansats och en kvantitativ metod har vi erhållit vårt empiriska material. Teoretiskt perspektiv: Studien utgår från litteratur gällande revisorns traditionella och nya roll. Vidare har teori om professionell och organisatorisk identitet använts samt andra teorier inom vårt ämnesområde. Empirisk metod: SPSS har använts för att analysera vår empiri som erhållits genom en kvantitativ metod, enkäter. Empirin har analyserats genom multipel regressionsanalys samt faktoranalys. Resultat: Vårt resultat visar på att organisatorisk och professionell identitet lever i symbios och kan numera betraktas som en totalidentitet för revisorn. / Purpose: The purpose of this study is to explore how the characteristics of an auditor and an auditor’s perception of a well performing auditor effects the professional and organizational identity. Methodology: By using a positivistic view with a deductive approach and a quantitative method we have obtained our empirical material. Theoretical perspective: The study emanates from literature regarding the auditor’s traditional and new role. Furthermore theory about professional and organizational identity have been used among other theories within our research area. Empirical methodology: SPSS has been used to analyze our empirical foundation obtained through a quantitative method, surveys. The empirical foundation has been analyzed through multiple regression analysis and factor analysis. Conclusions: The result of our study shows a symbiosis between professional and organizational identity. They should now be considered as a one-unit identity.

Dagens hårda konkurrens för tillverkande företag ställer höga krav på effektivisering, lönsamhet samt att ständigt utveckla sina processer. Att arbeta med förbättringar är en väsentlig del för företagens överlevnad. För att lyckas med förbättringsarbeten krävs en förståelse för vilken process som ej är fullkomlig. Detta kan uppnås genom att identifiera och analysera de slöserier som finns inom företaget, för att sedan eliminera dem. I detta arbete lägger vi grunden för kommande förbättringsarbeten genom att identifiera de platser och orsaker till spill, och sedan beräkna dess kostnad. En fallstudie som ska analysera en delprocess som ej skapar värde för kunden utförs för att ytterligare belysa potentiella förbättringsområden. Genom intervjuer, observationer och analys av befintlig data har en ny modell för registrering av kassationer och omarbete skapats och en intern prislista för produkter i arbete har uppdaterats. En fallstudie har utförts där två partier kött från olika leverantörer har bearbetats till slutkund. Syftet med fallstudien var att undersöka om skillnad i leverantörskvalitet kunde speglas i slutpriset av produkten. Parametrar som tid i lager, nedlagda resurser och förlorad vikt iakttogs. Inför framtida förbättringsarbeten kan modellen i kombination med prislistan användas som grund för beslut. Fallstudie påvisar de konsekvenser som kan uppstå vid ett funktionsorienterat arbetssätt. / The harsh competition the producing organizations face these days, sets high expectations concerning effectivity, profitability and process development. To improve the organization is an essential part for survival. In order to successfully improve your organization you should first identify what process that’s in dire need. This can be achieved by identifying, analyzing and eliminating the wastes inside the company. This report sets the foundation for future improvements by identifying the locations, reasons and economic consequences of waste. A case study whose purpose was to analyze an activity which didn’t add value for the customer was performed to reveal additional areas of improvement. Through interviews, observations and studies of documented data, a new model for the registration system was created. These methods were also used to create an updated version of their internal price list. A case study were performed where two batches of meat, from different suppliers, were followed through processing. The purpose were to examine whether there is a link between supplier quality and increment of cost. Parameter such as time spent in stock, resource consumption and loss of weight where observed. The model combined with the price list can be used as a basis for future decisions regarding improvements. The case study demonstrates the consequences associated with a functional oriented business approach.

The Business Process Management (BPM) lifecycle consists of four phases: design and analysis, configuration, enactment, and evaluation - also known as performance analysis and improvement. Performance analysis and improvement of business processes, one of the core phases in the BPM life cycle, is becoming on top of the agenda for many enterprises. An emerging approach to that is to use the business intelligence approaches that attempt to facilitate the analytical capabilities of business process management systems by implementing process-oriented data warehouse and mining techniques. However, little work has been has done on developing core methods and tools for performance analysis and improvement of business processes. In particular, adequate methods, clearly defined steps or instructions that can guide process managers for analyzing and improving processes using process warehouse (PW) are not available. In the absence of such methods, guidelines or clearly defined steps, important steps may be ignored and credible improvements steps cannot be taken. This research addresses the described limitations by developing a method for performance analysis and improvement of business processes. The key feature of the developed method is, it employs business-orientation in the design and utilization of a PW. The method is composed of three steps, building goal-structure, integrating goal-structure with PW, and analyzing and improving business processes. During the first step, a set of top-level performance goals are identified for the process of interest. Subsequently, the identified  goals are decomposed to generate a goal-structure that is aligned with the functional decomposition of the process of interest. The second step describes a technique for integrating the generated goal-structure with PW. The third step describes, a performance estimation model, a decision model and a step by step approach that focuses on utilizing PW for analysis and improvement of business processes. In order to facilitate the use of the proposed method a prototype is developed. The prototype offers a graphical user interface for defining goal structure, integrating goals with PW, and goal-based navigation of PW. In order to evaluate the proposed method, we first develop an evaluation framework and subsequently use it for the evaluation of the proposed method. The framework consists of three components, each representing a type of evaluation. The components are, methodological-structure evaluation, performance-based evaluation and perception-based evaluation. The results of the evaluation show partial support for the methodological structure. However, the results of performance and perception evaluation show promising results of the proposed method. / <p>QC 20121217</p>

Trata-se de um estudo exploratório, utilizando o método do estudo de caso, que investiga quais as orientações de negócios predominantes nos Institutos de Pesquisas Tecnológicas Industriais (IPTIs) brasileiros. No contexto atual de ciclos de vida dos produtos cada vez mais curtos e de concorrência acirrada entre empresas, cadeias produtivas, setores econômicos e países decorrente da globalização, os IPTIs são chamados a dar suporte tecnológico fundamental aos agentes econômicos nacionais, os quais não têm condições ou recursos para gerar internamente. Para que isto ocorra efetivamente dentro deste quadro, somado à escassez de recursos governamentais, crises econômicas cíclicas e concorrência de fontes alternativas de suporte tecnológico, os IPTIs têm que estar orientados para os seus mercados. O trabalho faz uma revisão da literatura sobre orientação de negócios, com ênfase na orientação para o mercado (OM), e estuda dois IPTIs nacionais: o Instituto de Pesquisas Tecnológicas do Estado de São Paulo (IPT) e o Instituto de Pesquisas Energéticas e Nucleares (IPEN). Após análise dos dados, o estudo propõe o aprofundamento da investigação em futuros estudos com base em um modelo de OM que introduz variáveis apropriadas para os IPTIs nacionais, como ?natureza jurídica do instituto? e ?consciência e orgulho do papel dos empregados?. Propõe ainda que em futuros estudos sejam também investigados os clientes dos IPTIs para que os efeitos de suas orientações de negócios sejam avaliados por aqueles para quem estas orientações são dirigidas. / This dissertation is a exploratory study, using case study method, that investigates what business orientations prevail in Brazilian Industrial Technology Research Institutes (ITRIs). On the current context of shorter product life cycles and strong competition amongst value chains, industries and countries due globalization, ITRIs are being pushed to provide essential technological support to domestic economic agents, which don?t have resources and conditions to generate them internally. In order to play this role effectively amidst this picture, adding up lack of governmental funds, cyclical economic crisis and alternative technology sources competition, ITRIs must be market oriented. This work performs a literature survey, emphasizing market orientation (MO), and studies two Brazilian major ITRIs: Instituto de Pesquisas Tecnológicas do Estado de São Paulo (IPT) e o Instituto de Pesquisas Energéticas e Nucleares (IPEN). After accomplishment of data analysis, the study suggests deeper investigation on future researches based on a MO model that introduces variables suitable for Brazilian ITRIs, such as ?juridical status? and ?employees pride and consciousness of their role?. It also proposes the investigation of ITRIs clients, on their perceptions about ITRIs MO outcomes effects in their businesses.

Trata-se de um estudo exploratório, utilizando o método do estudo de caso, que investiga quais as orientações de negócios predominantes nos Institutos de Pesquisas Tecnológicas Industriais (IPTIs) brasileiros. No contexto atual de ciclos de vida dos produtos cada vez mais curtos e de concorrência acirrada entre empresas, cadeias produtivas, setores econômicos e países decorrente da globalização, os IPTIs são chamados a dar suporte tecnológico fundamental aos agentes econômicos nacionais, os quais não têm condições ou recursos para gerar internamente. Para que isto ocorra efetivamente dentro deste quadro, somado à escassez de recursos governamentais, crises econômicas cíclicas e concorrência de fontes alternativas de suporte tecnológico, os IPTIs têm que estar orientados para os seus mercados. O trabalho faz uma revisão da literatura sobre orientação de negócios, com ênfase na orientação para o mercado (OM), e estuda dois IPTIs nacionais: o Instituto de Pesquisas Tecnológicas do Estado de São Paulo (IPT) e o Instituto de Pesquisas Energéticas e Nucleares (IPEN). Após análise dos dados, o estudo propõe o aprofundamento da investigação em futuros estudos com base em um modelo de OM que introduz variáveis apropriadas para os IPTIs nacionais, como ?natureza jurídica do instituto? e ?consciência e orgulho do papel dos empregados?. Propõe ainda que em futuros estudos sejam também investigados os clientes dos IPTIs para que os efeitos de suas orientações de negócios sejam avaliados por aqueles para quem estas orientações são dirigidas. / This dissertation is a exploratory study, using case study method, that investigates what business orientations prevail in Brazilian Industrial Technology Research Institutes (ITRIs). On the current context of shorter product life cycles and strong competition amongst value chains, industries and countries due globalization, ITRIs are being pushed to provide essential technological support to domestic economic agents, which don?t have resources and conditions to generate them internally. In order to play this role effectively amidst this picture, adding up lack of governmental funds, cyclical economic crisis and alternative technology sources competition, ITRIs must be market oriented. This work performs a literature survey, emphasizing market orientation (MO), and studies two Brazilian major ITRIs: Instituto de Pesquisas Tecnológicas do Estado de São Paulo (IPT) e o Instituto de Pesquisas Energéticas e Nucleares (IPEN). After accomplishment of data analysis, the study suggests deeper investigation on future researches based on a MO model that introduces variables suitable for Brazilian ITRIs, such as ?juridical status? and ?employees pride and consciousness of their role?. It also proposes the investigation of ITRIs clients, on their perceptions about ITRIs MO outcomes effects in their businesses.

La presente investigación se desarrolló a partir de los diversos problemas sociales que acontecen en nuestro país, debido a que las empresas sociales cumplen un rol fundamental en grupos vulnerables; se determinó como finalidad principal de esta investigación el estudio de estas en base a variables de gestión, que según la literatura afectarían el rendimiento de estas organizaciones. De esta manera, se plantea conocer el comportamiento del rendimiento financiero de las empresas sociales en estudio y de las variables orientación al mercado y orientación empresarial; según si estas poseen una orientación empresarial y al mercado: fuertes o débiles. Asimismo, se consideró relevante definir el tipo de interacción entre las variables orientación al mercado y orientación empresarial y se planteó identificar si las variables orientación al mercado y orientación empresarial influyen en la variable rendimiento financiero en las empresas sociales. En ese sentido, se busca que las empresas sociales puedan garantizar una contribución constante a aquellos sectores desatendidos a través de la autosostenibilidad financiera. Sin embargo, los hallazgos para la muestra del presente estudio demostraron que no es posible afirmar la existencia de la relación entre el rendimiento financiero y las orientaciones empresarial y al mercado. No obstante, se determinó que para dicha muestra existen indicios de interacción entre las variables independientes orientación empresarial y al mercado. / The present research has taken place from the diverse social problems in our country, so that social enterprises fulfill a fundamental role of contribution in vulnerable groups, the main purpose of this research was to study the behavior of their financial performance based on management variables; that according to the literature would affect the financial performance of these organizations. In this way, it is intended to know the behavior of the financial performance of the social enterprises under study and the market orientation and business orientation variables. For which, it was determined if these have a business orientation and market: strong or weak. Likewise, it was considered relevant to define the type of interaction between the market orientation and business orientation variables; It was also intended to identify if the market orientation and business orientation variables influence the variable financial performance in the context of the social ecosystem. In this sense, it is expected that business companies can guarantee a constant contribution to those sectors unattended through financial self-sustainability. However, the findings for the present sample show that it is not possible to affirm the existence relationship between profitability and business and market orientation in our study sample. Likewise, it was determined that for this sample there are possible signs of interaction between the independent variables, the business orientation and market orientation. / Tesis