Sammanfattning Titel: Prestationsmätning av Corporate social responsibility (CSR) för den interna styrningen – En kvalitativ studie Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Josefine Walfridsson och Iman Yassin Handledare: Tomas Källquist och Pär Vilhelmson Datum: 2019 - januari Syfte: Syftet är att skapa förståelse för hur verksamheter arbetar med att föra in CSR i sina interna prestationsmätningar. Metod: Studien utgår från en hermeneutisk forskningstradition med en abduktiv ansats. Den teoretiska referensramen har byggts upp utifrån tidigare forskning. Det empiriska materialet har samlats in utifrån tio kvalitativa semistrukturerade intervjuer. Både teorin och empirin diskuteras sedan i en tematisk analys som följs av studiens resultat och bidrag. Resultat: Prestationsmätningar av CSR används inte genomtänkt för den interna styrningen utan främst för att kunna rapportera CSR-prestationer externt som ett sätt att skapa transparens mot externa intressenter. Studien har visat att prestationsmätningar av CSR används för den interna styrningen i ett fåtal verksamheter men begränsat i majoriteten av de studerade verksamheterna. Studiens bidrag: Studien bidrar med praktisk insikt kring prestationsmätningar av CSR i den interna styrningen, där det visar sig att fokus främst ligger på extern rapportering i praktiken. Den tidigare forskningen kring ämnet präglas av normativa studier. Där prestationsmätningar av CSR tycks gynna verksamheters interna styrning. En del tidigare forskningen indikerar att verksamheters fokus kring prestationsmätningar av CSR ligger på extern rapportering, vilket vår empiriska studie stödjer. Förslag till vidare forskning: Förslag till vidare forskning är att göra flera kvaliativa studier kring prestationsmätningar av CSR i den interna styrningen eftersom det finns begränsat med studier inom området. Ett annat förslag är att forska kring hur verksamheter arbetar med att föra in CSR i sitt prestationsmätningssystem, som den tidigare forskningen benämner som SPMS. Nyckelord: Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS) / Abstract Title: Performance measurement of Corporate social responsibility (CSR) for internal control – A qualitative study Level: Final assignment for Bachelor Degree in Business Administration Authors: Josefine Walfridsson and Iman Yassin Supervisor: Tomas Källquist and Pär Vilhelmson Date: 2019 – January   Aim: The aim of this study is to create an understanding of how operations are working to introduce CSR into their internal performance measurements. Method: The study is based on a hermenuetic research tradtition with an abductive approach. The theoretical framework has been built based on previous research. The empirical material has been collected based on ten qualitative semi-structured interviews. Both the theory and the empirics are then discussed in a thematic analysis that led to the study's results and contributions.   Results: Performance measurement of CSR is not used for management accounting purpose, but is primarily used for external reporting of CSR performance as a way of creating transparency towards external stakeholders. The study has indicated that performance measurement of CSR is used for management accounting purpose in few operations but limited in the majority of the operations studied.   Contribution of the thesis: The study contributes with practical insight into the performance measurements of CSR in operations management accounting, where it turns out that focus is mainly on external reporting in practice. The previous research on the subject is characterized by normative studies. Where performance measurements of CSR is described as very useful in the management accounting of operations. Furthermore the previous research indicates that performance measurements of CSR in operations mainly focus on external reporting, which our empirical study supports.   Suggestions for future research: Suggestions for future research is to do more empirical studies on performance measurements of CSR in the management accounting of operations, since there is few studies made in this area. Another suggestion is to do research in how operations work to bring CSR into their performance measurement system, as in the previous research is termed SPMS. Keywords: Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS)

A questão ambiental atualmente tem gerado grandes discussões sobre energias renováveis sendo que uma das grandes fontes é o sol. Porém, o aproveitamento da sua energia luminosa ainda não tem sido feito em larga escala em países que possuem essa disponibilidade, como é o caso do Brasil. Um dos motivos pode ser a falta de uma maior compreensão de como fazer o dimensionamento da iluminação natural. Este trabalho propõe o desenvolvimento de um sistema de medição desta iluminação natural, através de sensores de baixo custo adaptados para a função de medição, além de um equipamento de medidas e armazenagem de dados, bem um programa computacional que permita a descarga, gravação e interpretação desses dados em um computador. Através deste sistema poderá ser analisada a disponibilidade de luz natural externa, assim como a sua distribuição em espaços construídos simultaneamente. / The environmental issue has now created major discussions on renewable energy, being one of the major sources is the sun. However, the exploitation of its energy light has not yet been done on a large scale in countries that have such availability, such as Brazil. One reason may be the lack of a better understanding of how to make scaling of natural light. This paper proposes the development of a system of measurement of daylight, through low-cost sensors adapted for the task of measuring, and an equipment measures and storage of data, and a software that allows the discharge, recording and interpretation such data in a computer. Through this system could be considered the availability of external daylight, as well as their distribution in space constructed simultaneously.

A busca pelo aumento do desempenho tem levado as empresas, em geral, a buscar ferramentas de gestão para esse fim. Nas empresas construtoras não tem sido diferente. Nesse tipo de empresa, a primeira iniciativa foi a gestão da qualidade, porém atualmente observa-se a utilização de outras, a exemplo dos sistemas de medição de desempenho. Nesse contexto, a questão que guiou esse trabalho foi identificar se existe uma prática de medição de desempenho em empresas construtoras e se essa prática contribui para a gestão de desempenho. A partir daí, o objetivo deste trabalho é identificar qual o panorama da utilização dos sistemas de medição de desempenho pelas empresas construtoras brasileiras, além de buscar verificar como é essa prática, qual o seu alinhamento com a teoria e que contribuição pode ser dada a partir da comparação entre a teoria e a prática. Essas informações foram coletadas através de um survey e de um levantamento detalhado em empresas construtoras que possuíam um sistemade gestão da qualidade implantado e, com essas pesquisas de campo, foi possível identificar as características desse uso, os pontos fortes e as dificuldades encontradas pelas empresas. A partir da análise comparativa da prática das empresas e a teoria sobre medição de desempenho, foram elaboradas orientações para utilização dos sistemas de medição de desempenho pelas empresas construtoras brasileiras. A contribuição dessa pesquisa foi levantar uma discussão sobre o tema a nível nacional, identificando as características desta prática e oferecer às empresas construtoras sugestões de como aperfeiçoar o uso dessa ferramenta. / The search for performance raising have leading the firms, in general, to look for management tools. In the construction firms it isn\'t different. In this kind of companies, the first initiative was quality management, but nowadays it\'s possible to find others, as the performance measurement systems. In this context, the question that guided this study was identify if there is a performance measurement practice in the construction firms and if this practice contributes for the performance management. This work aims identify the performance management systems scene in brazilian construction firms, how this practice works and which is the alignment between theory and practice This information was collected by a survey and a detailed description in firms that have quality management systems implanted. With this field research was possible identify the characteristics of this use, the strong points and the difficult of the firms. After the comparative analysis, orientations forperformance measurement systems use was elaborated, focusing in brazilian construction firms. The contribution of this research was initiate a discussion about the theme in national level, identifying the practice characteristics and offer to the firms suggestions for improve the use of this tool.

A inovação contínua, a medição de desempenho e outras ferramentas de gestão de operações são amplamente aplicadas nas empresas para desenvolver ações de melhoria integradas aos objetivos estratégicos e monitorar os resultados alcançados com essas iniciativas. A principal hipótese deste projeto é que a medição de desempenho é uma prática que também pode ser utilizada para gerenciar o desempenho de clusters industriais de pequenas e médias empresas (PMEs). Depois da pesquisa bibliográfica realizada sobre as características da medição de desempenho e clusters industriais, assim como, uma pesquisa qualitativa no cluster de Ibitinga - São Paulo, este projeto apresenta uma proposta para desenvolver um sistema de medição de desempenho nos clusters de PMEs. Em seguida são relatados e discutidos os resultados alcançados com a pesquisa de campo realizada no cluster de Ibitinga e Jaú. Com o projeto é possível destacar que a cooperação e a confiança são as dimensões do cluster que mais interferem no sistema de medição de desempenho em aglomerações de PMEs. Ainda, a aplicação da estrutura de medição de desempenho também demonstrou que os conceitos ajudam a promover a inovação contínua do cluster e a maturidade do processo de gestão das PMEs inseridas no cluster. / Continuous innovation, performance measurement and other management tools have widely been used in companies as a means of developing new ways of improvement considering strategic objectives and monitoring results. According to this project, performance measurement methods can also be applied to manage the performance of an industrial cluster of small and medium-sized enterprises (SMEs). After reviewing typical features for performance measurement and industrial clusters as well as carrying out qualitative research on the cluster of Ibitinga in the State of Sao Paulo, Brazil, this project presents a framework to control the performance perspectives of SMEs cluster. Afterwards we discuss the obtained results from a research carried out in the cluster of Ibitinga and Jaú. The project concludes that the concepts presented by the proposed model can help to raise development in SMEs clusters and thus guarantee continuous innovation.

A questão ambiental atualmente tem gerado grandes discussões sobre energias renováveis sendo que uma das grandes fontes é o sol. Porém, o aproveitamento da sua energia luminosa ainda não tem sido feito em larga escala em países que possuem essa disponibilidade, como é o caso do Brasil. Um dos motivos pode ser a falta de uma maior compreensão de como fazer o dimensionamento da iluminação natural. Este trabalho propõe o desenvolvimento de um sistema de medição desta iluminação natural, através de sensores de baixo custo adaptados para a função de medição, além de um equipamento de medidas e armazenagem de dados, bem um programa computacional que permita a descarga, gravação e interpretação desses dados em um computador. Através deste sistema poderá ser analisada a disponibilidade de luz natural externa, assim como a sua distribuição em espaços construídos simultaneamente. / The environmental issue has now created major discussions on renewable energy, being one of the major sources is the sun. However, the exploitation of its energy light has not yet been done on a large scale in countries that have such availability, such as Brazil. One reason may be the lack of a better understanding of how to make scaling of natural light. This paper proposes the development of a system of measurement of daylight, through low-cost sensors adapted for the task of measuring, and an equipment measures and storage of data, and a software that allows the discharge, recording and interpretation such data in a computer. Through this system could be considered the availability of external daylight, as well as their distribution in space constructed simultaneously.

This research project has investigated the mechanical behaviour of artificial turf surface systems used for sports under a range of real player movements, and the contribution of component layers to the overall system response by developing advanced measurement systems and methods. Artificial turf surface systems are comprised of a number of different materials and commonly with several layers, all of which contribute to their composite behaviour. During sports movements a player loads the surface, resulting in deformation that can change the surface behaviour, which in turn modifies the player biomechanical response. Improving the understanding of surface response to actual player loading is important for developing enhanced products for improving play performance. Likewise, by improving knowledge of surface effects on players, the understanding of injury risk can be improved. However, there is currently no published research to measure and analyse the behaviour of artificial turf system during real player locomotion. This research was undertaken to address this current lack of knowledge within the interaction between player and sports surface regarding the effects of player loading on the mechanical behaviour of artificial turf systems. In addition to support player loading regime, mechanical behaviour of hockey and third generation artificial turf surface systems and their component shockpad layers (a rubber shreds bonded shockpad and a polyurethane foam shockpad) was examined through dynamic cyclic compressive loading using an advanced material testing machine in laboratory environment. Each layer and carpet-shockpad system was subjected to controlled loading designed with previous biomechanical data at various loading frequencies (0.9 Hz, 3.3 Hz and 10 Hz) and under two different contact areas (50 mm and 125 mm diameter) to simulate aspects of player walking, running and sprinting. All layers and surface systems tested showed nonlinear stress-strain behaviour with hysteresis. Increasing the contact area resulted in reduced surface vertical deflection and more linear response. Increasing the loading frequency led to stiffer response in the lower stress range (< 400 kPa) for all surface systems. The third generation artificial turf systems showed also an increase in stiffness at higher stress range ( > 600 kPa) and a decrease in maximum strain as the loading frequency increased. Hysteresis loops obtained at different loading frequencies indicated that the amount of energy lost at the same peak load of 1900 N in each surface system decreased with an increase in loading rate. Player loading regime was performed to quantify the load/stress and the resulting surface deformation/strain under subject loading. Measurement systems including motion capture system, force plate and high speed were developed to characterise the response behaviour in a novel way. The mechanical behaviour of artificial turf surface systems under three player movement patterns (heel-toe walking, forefoot running and forefoot single leg landing) was measured. Boot-surface contact area of each movement varied during the stance. The heel-toe walking results indicated that the maximum applied stress and surface strain occurred in very early stance (first 10%) when the boot-surface contact area was small. For forefoot running and landing, the peak surface strain occurred around mid-stance concurrent with the time of peak applied stress. The maximum strain measured under running was smaller than under landing. A thin-film pressure sensing mat was used in both mechanical and player loading regimes and proved to be a useful tool for evaluating the pressure distributions and contact areas at different interfaces of the surface system. The applied stress on surface was observed to greatly reduce with depth over increasing contact area through the surface systems. Although the average pressure was reduced, pressure distribution contour showed directly under the surface load area the pressure at depth was still relatively large and that outside of this area the pressure was much lower. A comparison of the mechanical behaviour of artificial turf systems in terms of compressive strain, modulus of elasticity, stress distribution and energy loss under mechanical and player loading was evaluated. Key loading parameters in different loading regimes and their influence on surface system response were determined. The structure and material intrinsic properties of shockpad were considered to further explain the observed surface system behaviour. Two mathematical models were used to fit through the experimental data and found to be able to describe the loading behaviour. A breakthrough in understanding of the effects of real player loading on the mechanical behaviour response of artificial turf systems, and the contribution of the components to the whole system response has been achieved through the development of advanced measurement techniques.

Wireless channel characterization is important for determining both the requirements for a wireless system and its resulting reliability. Wireless systems are becoming ever more pervasive and thus are expected to operate in increasingly more cluttered environments. While these devices may be fixed in location, the channel is still far from ideal due to multipath. Under such conditions, it is desirable to have a means of taking wireless channel measurements in a low-cost and distributed manner, which is not always possible using typical channel measurement equipment. This thesis leverages a software-defined radio (SDR) platform to perform wideband wireless channel measurements. Specifically, the system can measure the scalar frequency response of a wireless channel in a distributed manner and provides measurements with an average mean-squared error of 0.018 % σ and a median error not exceeding 0.631 dB when compared to measurements taken with a vector network analyzer. This accuracy holds true in a highly multipath environment, with a measurement range of ~40 dB. The system is also capable of scaling to multiple wireless links which will be measured simultaneously (up to three links are demonstrated). After validating the measurement system, a measurement campaign is undertook using the system in a highly multipath environment to demonstrate a possible application of the system.

Bakgrund: Livsmedelsbranschen är tuff för många producenter. Konkurrensen är hård och säljarens ställning är svag. Trenden i branschen rör sig emot att effektivisera företaget, såväl organisatoriskt som operativt. Prestationsmätning är en viktig del vid effektiviseringar men trots detta har få studier genomförts inom livsmedelsindustrin. Syfte: Syftet med studien är att utvärdera Scans prestationsmätningssystem och identifiera faktorer som kan öka jämförbarheten mellan produktionsenheter med olika produktionskontext. Ett bisyfte blir därmed att utveckla förbättringsförslag kring Scans prestationsmätningssystem. Metod: Uppsatsen är en kvalitativ studie bestående av en fallstudie med utvärderingsinriktning kring hur Scan arbetar med sin prestationsmätning. Datainsamlingen har primärt bestått av intervjuer med anställda som är ansvariga och operativt arbetar med prestationsmätningssystemet på produktionsnivå. Intervjuer har genomförts med personer från alla Scans anläggningar och på olika nivåer av företaget. Även årsredovisningar och företagsekonomiska teorier har varit en del av studien. Resultat och slutsatser: Studien visar att drivande styrtal lämpar sig bättre än utfallsmått vid jämförelser av produktionsenheter med olika produktionskontext samt att det är viktigt med en likriktad kommunikation när avdelningar skall jämföras. Studien visar även på flertalet förbättringsmöjligheter med Scans prestationsmätning. / Background: The food industry is tough for many producers. The competition is hard and the sellers position in the supply chain is weak. Trends in the industry mentions a more effective company, both organizational and operative. Performance measurement is a vital part to reach higher efficiency but it has despite that been few research studies on the subject. Purpose: The purpose of this study was to evaluate Scans performance measurement system and identify factors which can increase benchmarking between production units with different production contexts. Another purpose is to come up with improvements for Scans performance measurement system. Methodology: This report is a qualitative study consisting of how Scan are working with their performance measurement system. Data collection has primarily consisted of interviews of people that work with the performance measurement system. Also studies in annual reports and business economic theories have been part of the report. Results and conclusions: The study shows that leading indicators is better suited for benchmarking between production units with different production contexts. It is also important that the communication is unified throughout the company.

The growing attention of scientists and practitioners towards the issues of performance measurement encourage to analyze actualities of performance measurement as individual object of management. It becomes relevant to analyze what performance measurement system must be in order to ensure for the organizations operating in the changing environment the multidimensional performance measurement and usage of measurement results for the management of organization. In dissertation concepts of performance measurement, its relation to management, different approaches towards performance measurement are analyzed, review and comparative analysis of different performance measurement systems is done, directions of development of performance measurement systems are formulated, problems involved in selection among different performance measurement systems are analyzed. Findings of the empirical research assessing the need for multidimensional performance measurement in Lithuanian business organizations are presented. Depending on the need for formation of the multidimensional performance measurement system at both theoretical and practical level, the multidimensional performance measurement system is being designed defining its functions, measurement elements and processes. With the purpose of practical implementation of the multidimensional performance measurement system, stages of formation of the multidimensional performance measurement system and particular means for its implementation... [to full text] / Didėjantis mokslininkų ir praktikų dėmesys organizacijos veiklos vertinimo problematikai skatina nagrinėti organizacijos veiklos vertinimo, kaip vadybos tyrimų objekto, aktualijas. Aktualu tampa nagrinėti, kokia turi būti organizacijos veiklos vertinimo sistema, kuri, organizacijoms vykdant veiklą kintančioje aplinkoje, užtikrintų kompleksinį organizacijos veiklos vertinimą ir panaudotų vertinimo rezultatus organizacijos valdyme. Disertacijoje nagrinėjamos organizacijos veiklos vertinimo sampratos, vertinimo ryšys su organizacijos valdymu, požiūriai į organizacijos veiklos vertinimą, atliekama organizacijos veiklos vertinimo sistemų apžvalga ir palyginamoji analizė, formuluojamos organizacijos veiklos vertinimo sistemų vystymo kryptys, analizuojamos organizacijos veiklos vertinimo sistemos pasirinkimo problemos. Atlikus empirinį tyrimą, kuriuo siekiama nustatyti kompleksinio organizacijos veiklos vertinimo poreikį Lietuvos verslo organizacijose, pateikiami rezultatai. Atsižvelgiant į kompleksinio organizacijos veiklos vertinimo sistemos formavimo teorinį ir praktinį poreikį, kuriama kompleksinio organizacijos veiklos vertinimo sistema, apibrėžianti sistemos funkcijas, vertinimo elementus ir procesus. Kompleksinio organizacijos veiklos vertinimo sistemos praktinio įgyvendinimo tikslais nustatomi kompleksinio organizacijos veiklos vertinimo sistemos formavimo etapai ir kuriamos konkrečios priemonės kiekvieno etapo įgyvendinimui. Siekiant patvirtinti pateiktų pasiūlymų tinkamumą... [toliau žr. visą tekstą]

Thesis (MScEng)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: An efficient container shipping industry is something every country strives toward. Continuous improvement in this industry is of utmost importance in order to grow a country’s economy. One of the objectives of this research study is to determine the inefficiencies that exist within the South African container shipping industry. A lot of these inefficiencies cannot be eliminated by a single organisation, but require the cooperation of all the parties in a supply chain. Currently there is not enough interaction between the organisations in the supply chain apart from limited contact with direct customers and suppliers. The aim of the performance measurement system is to drive organisations throughout the supply chain to focus on the areas that require the most improvement. If inefficiencies are identified, the parties concerned should jointly come up with action plans to address these inefficiencies. This research study will focus mostly on the Cape Town region. The performance measurement system (PMS) developed in this study can be used to improve supply chain efficiency. Existing PMSs were researched in order to develop a system that is applicable to the container industry. Research of the industry was done with the aid of questionnaires, interviews, surveys and a focus group. The benefits of such a system should be carefully explained to representatives of the organisations in the industry to attract their participation. The success of the system is highly dependent on how well the parties in the supply chain participate, as it is only then that the efficiency of a supply chain can be measured. Management representatives were asked to indicate which key performance indicators they are measuring. This information was used as a basis for the study. There are various parties that are currently busy with similar studies, which emphasises the increased need for a supply chain PMS in the container shipping industry. Two case studies were identified that will benefit from a PMS. BMW’s manufacturing plant in Rosslyn and the fruit export industry in the Cape Town region were used as examples of integrated supply chains. The PMS can be easily adapted in order to apply it to other corridors or commodities. / AFRIKAANSE OPSOMMING: ‘n Doeltreffende houer verskepingsindustrie is iets waarna elke land streef. Konstante verbeterings in die industrie is baie belangrik vir ‘n land se ekonomie. Een van die doelwitte van hierdie navorsingsprojek is om te bepaal wat die ondoeltreffendhede in die houer verskepingsindustrie is. Baie van hierdie ondoeltreffendhede kan nie deur een organisasie opgelos of geïlimineer word nie. Dit moet deur die hele voorsieningsketting gesamentlik gedoen word. Daar is tans te min samewerking tussen organisasies in die voorsieningsketting. In die meeste gevalle werk organisasies slegs met hulle onmiddelike kliënte en verskaffers. ‘n Voorsieningsketting meting-stelsel sal verseker dat daar op die regte aspekte gefokus word. As ‘n ondoeltreffendheid geïdentifiseer word, is dit die verantwoordelikheid van die hele voorsieningsketting om te verseker dat die ondoeltreffendheid geïlimineer word. Dit sal beslis samewerking bevorder. Die navorsingsprojek fokus meestal op Kaapstad. Bestaande meting-stelsels was geondersoek om ‘n stelsel te ontwikkel wat van toepassing is op die houer verskepingsindustrie. Navorsing was gedoen deur middel van vraelyste, onderhoude, opnames en ‘n fokusgroep. Die doel van die meting-stelsel is om organisasies regdeur die voorsieningsketting te dryf om te fokus op die areas wat die meeste verbetering benodig. Die voordele van die stelsel moet noukeurig aan die bestuursverteenwoordigers van die organisasies in die voorsieningsketting verduidelik word sodat hulle sal deelneem aan die inisiatief. Die sukses van die meting-stelsel hang af van hoeveel organisasies sal deelneem. Die doeltreffendheid van ‘n voorsieningsketting sal eers werklik gemeet kan word as daar ‘n redelike groot belangstelling vanaf die industrie is. Bestuursverteenwoordigers was gevra om aan te dui watter prestasie-aanwysers hulle tans meet. Hierdie inligting was gebruik as ‘n basis vir die studie. Daar is tans verskeie partye wat besig is met soortgelyke navorsing. Dit beklemtoon die feit dat ‘n voorsieningsketting meting-stelsel werklik nodig is vir die houer verskepingsindustrie. Twee gevalle studies was geïdentifeseer dat hulle sal voordeel trek uit die implementering van ‘n voorsieningsketting meting-stelsel. BMW se Rosslyn voorsieningsketting en die vrugte uitvoer industrie in Kaapstad was gebruik as voorbeelde van geïntegreerde voorsieningskettings. Die meting-stelsels kan maklik aangepas word vir ander kommoditeite.