Cieľom diplomovej práce je stanoviť aké je postavenie typického poskytovateľa služieb 4PL na príklade spoločnosti Allyn International Services Inc. vo vzťahu k jej klientom a k ostatným poskytovateľom logistických služieb, a to predovšetkým v prostredí Európskej Únie.

Diploma thesis deals with the external processing of bookkeeping, payroll and tax services. Thesis summarizes the advantages and disadvantages of using outsourcing in these areas of business activities from the client perspective and also contains a practical example of quantification the total expenditures on outsourcing.

This diploma thesis tries to give an overview of the outsourcing questions. The aim of the work is primarily to gain insight into the experience of the private sector with the outsourcing in the Czech Republic, and describe the methods of evaluation of the outsourcing effectiveness, which serve as a basis for deciding on the use of outsourcing in enterprises. The theoretical part of the thesis describes the basic concepts and importance of outsourcing, opportunities and risks of outsourcing and the reasons for the use of this tool. To gain practical experience of Czech firms with the outsourcing there have been made the research by means of the questionnaires. Obtained and processed data are listed in the practical part of this work. The experience with outsourcing abroad are described as a comprehensive knowledge of experts dealing with the issue of outsourcing. The part of the work is a comparison of the experience of the private sector with the outsourcing in the Czech Republic and abroad. At the conclusion of the work there is a summary of the most important observed results of this research and knowledge.

Outsourcing has been a common topic in relation to business strategy for many decades. It is when an organization transfer some activities to an external vendor. In order to achieve a competitive advantage organizations use external vendors to perform the activities more efficiently and effectively. The global competitive environment has increased the use of outsourcing worldwide, concequently the use of outsourcing has changed the boundaries of todays firms. Lately, backsourcing has gained more attention, which is when an organization has outsourced an activity that was previously executed in house, and then bring it back into the organization again. Insourcing on the other hand, has been given less attention. It is when an outsourced activity that has not been executed within the organization previously, is internalized. The reason for choosing this research topic was that we wanted to write about something that could be applied to the “real world” and the decisions that business leaders face in their occupation. Therefore, when we were offered the chance to write our degree project for Alfa Sweden we accepted their proposal. We identified two main research gaps in the existing research regarding insourcing, there is no study that covers the insourcing process and the steps inherent in it. Additionally, how the organization’s capabilities are linked to the opportunities and challenges organizations face during insourcing, has not been examined before. Therefore, the purpose of this thesis is to build a model of the insourcing process and the steps included in each phase of the process. Additionally, to explore the opportunities and challenges that can arise when organizations go through the insourcing process. These opportunities and challenges will be connected to the company’s capabilities, meaning its resources and competences. In order to fulfill this purpose and gain a deeper understanding of this relatively unexplored field, a qualitative study was conducted. Eight semi-structured interviews were pursued where seven interviewees represented different companies belonging to the same group and one interviewee represented the perspective of an accountant firm. From the results of the interviews, we derived four themes, namely design of the sourcing solution, the insourcing process, resources and competences. Through analyzing the results of our study we have been able to create a model for what the insourcing process looks like and the steps included in the planning, implementation and control phase. This model can contribute and guide companies who are planning to insource certain activities in the future. Furthermore, our results revealed several opportunities and challenges and their connection to the company’s resources and competences. In addition to these theoretical contributions and practical implications we also provide practical recommendations for Alfa Sweden.

Orientadores: Oswaldo Luiz Agostinho, João Marcos Travassos Romano / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-24T09:06:00Z (GMT). No. of bitstreams: 1 Fernandes_Gislaine_M.pdf: 1645600 bytes, checksum: 343f7eddc7ba0cfaa8942c0169eeca5c (MD5) Previous issue date: 2014 / Resumo: Diante do cenário atual, no qual a velocidade das mudanças e a disponibilidade de informações crescem de forma dinâmica e globalizada, o gerenciamento da informação passou a ser um componente estratégico para se obter vantagens e diferenciais competitivos. Desta forma, as organizações perceberam a necessidade de gerir os negócios de forma que possibilitasse ter eficiência e eficácia no uso da tecnologia, face às áreas do negócio que estão exigindo cada vez mais a diminuição dos tempos de resposta, agilidade e flexibilidade. Uma vez que a Tecnologia da Informação (TI) apresentou uma rápida evolução e passou a ser parte integrante do planejamento do negócio, o modelo de sua gestão passa a ser rediscutido. Por este motivo, as organizações passaram a buscar alternativas para seu gerenciamento e nesse contexto, a terceirização começou a ganhar espaço no setor de TI como uma ferramenta gerencial que pode trazer benefícios àqueles que demonstrem competências no exercício de sua prática. Este trabalho tem como objetivo analisar a gestão da terceirização dos serviços de Tecnologia da Informação a partir de modelos e boas práticas de gestão de TI e busca responder a seguinte questão de pesquisa: "Como avaliar a gestão da terceirização de serviços de Tecnologia da Informação?". A terceirização é uma prática que permite que as organizações mantenham-se focadas no negócio principal e em suas competências essenciais, além de ser parte integrante da estratégia de alinhamento de TI ao negócio. A metodologia adotada neste estudo abrange a revisão bibliográfica, a proposta de uma metodologia de avaliação, e exemplos de aplicação da metodologia a fim de avaliar os processos e a gestão da terceirização dos serviços de TI / Abstract: In the present days, in which the speed of changes and availability of information increase dynamically and globally, information management has become an strategic component for obtaining advantages and competitive differentials. In this scenario, organizations realized that the Business should efficiently explore IT in order to reduce response times, increase organization's agility and flexibility. This new role for IT, being an important piece in business planning, requires that its management model be re-thought. Therefore, organizations have looked for alternatives in IT management, and in this context IT outsourcing has emerged as an interesting management tool. The goal of this work is to analyze IT outsourcing management based on best practices for IT management, trying to answer the following research question: "How to evaluate IT outsourcing management?". Outsourcing allows organizations to maintain its focus on their core business and on their core competences, being a part of the strategy for business and IT alignment. The methodology adopted in this work involves a bibliographic review, the proposal of an evaluation methodology, and examples of application with three different companies / Mestrado / Materiais e Processos de Fabricação / Mestra em Engenharia Mecânica

This masters thesis is looking into problematics of making logistical processes much more effective in the field of shipping, storing and cargo management in frozen meat distribution business. After analyzing current problems with shipping and storage in subjected company, solution will be crafted and guidelines to alleviate and improve current situation.

Employee performance has become increasingly important due to increased competiveness and organisations are aiming to do more with less. IT Outsourcing is one of the options organisations use to reduce costs. However at the core of IT Outsourcing is the performance of the highly skilled knowledge worker. The IT Outsourced employees find themselves in a triangular relationship between the IT Outsourcing client company and the IT service provider company.The objective of this research was to empirically quantify the factors that drive or inhibit performance of IT Outsourced employees and compare the results between the IT Outsourcing stakeholders in a two phased research. The first phase of the research was a qualitative study that focused on the development of constructs which drive and inhibit performance of IT Outsourced employees. The second research phase had a quantitative focus. The sample consisted of 116 IT Outsource stakeholders.The study identified the key drivers and inhibitors of performance of IT Outsourced employees. The empirical evidence from this study shows that the key drivers of performance are intrinsic factors and leadership whilst the inhibiting factors are mainly related to poor leadership. Furthermore the study revealed that the IT Outsource stakeholders have misaligned perceptions on inhibitors and somewhat congruent perceptions with regards to drivers of performance. Moreover the study found that managers and poor performers’ perceptions of inhibiting factors of performance are significantly different, and that understanding the differences and reducing them could unlock outstanding performance. To this effect a model was developed to guide managers through this process. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

Uppsatsen är en kvalitativ studie av outsourcing och backsourcing. Outsourcing innebär att en uppdragsgivare överlåter hantering av aktiviteter och delar av verksamheten till externa leverantörer och kan ses som ett kraftfullt verktyg för att skära ner på kostnader och förbättra företagets resultat och effektivitet. Backsourcing innebär att man flyttar hem aktiviteter som tidigare varit outsourcade, i huvudsak på grund av olika avtalsmässiga problem eller på grund av intern omstrukturering samt omvärldsförändringar. Syftet med studien är att identifiera faktorer relaterade till en framgångsrik outsourcing samt även vilka faktorer som organisationer bör beakta inför en backsourcing. Arbetet är begränsat till att studera outsourcing respektive backsourcing inom den svenska finansbranschen. I underlaget till studien har intervjuer genomförts med sex olika experter som alla varit djupt involverade i ett flertal outsourcingprojekt, antingen genom att de har haft operativa chefsbefattningar eller genom att de har haft ansvaret som övergripande projektledare. Experterna har även bred kunskap avseende ekonomistyrning och organisationsutveckling inom finansbranschen. Studien baseras på primärdata som samlats in via kvalitativa intervjuer. Semistrukturerade intervjuer är det tillvägagångssätt som använts för insamling av data där intervjuerna genomförts per telefon på grund av de rådande omständigheterna med den pågående Coronapandemin (Covid-19). Därefter har relevant information sammanställts, kategoriserats och analyserats utifrån den teoretiska referensramen. Dataanalysmetoden har tagit inspiration från metoden Grundad teori där öppen kodning och kontinuerlig jämförelse varit centrala moment i arbetsprocessen. Studiens resultat visar på att de faktorer som uppmärksammats mest varit relaterade till samarbete och kommunikation samt uppföljning och kontroll. En god kommunikation och öppenhet har visat sig vara utmärkande för lyckade outsourcingprojekt. Det är även av avgörande betydelse att parterna i outsourcingförhållandet visar förståelse för samt accepterar den andra partens mål och syfte med outsourcingen. Resultatet pekar också på hur väsentligt det är att det outsourcande företaget inte avtalar bort sitt tillsynsansvar samt rätten till fortsatt insyn och kontroll. Baserat på resultatet har följande slutsatser dragits. Målanpassning, en öppen och kontinuerlig kommunikation samt ökad vikt vid avtalsarbetet är delar som måste beaktas. Om man prioriterar detta skapas bättre förutsättningar för att en outsourcing ska fungera optimalt. Samtidigt ger det en säkrare grund att stå på när man tvingas göra förändringar i ett outsourcingarrangemang som att exempelvis genomföra en backsourcing. / Outsourcing implies that a company transfers the management of activities to an external supplier. Backsourcing on the other hand involves bringing back activities that have previously been outsourced. The study aims to identify which factors that have been linked to a successful outsourcing and which specific factors that should be taken into account to be able to interrupt an outsourcing and implement a backsourcing. The study consists of experiences from experts who have been involved in a number of outsourcing projects, either because they had operational positions or because they had the responsibility as overall project managers. The result proves that various factors, mainly related to cooperation and communication as well as monitoring and control are essential during the outsourcing process. Based on the results presented, the following conclusions can be drawn. Goal adjustment, an open and continuous communication as well as a greater commitment in legal management, are important elements that must be considered. If one prioritize this, better conditions are created for an outsourcing to function optimally. At the same time, it provides a safer foundation to stand on when the company is forced to make changes in an outsourcing arrangement, and for exampel implement a backsourcing.

The present study deals with income taxation of athletes and artists in the Czech Republic and member states of the European Union. The study first provides basic definitions of artists and athletes with regard to how they are respectively defined by the OECD and Czech legislature. The study focuses on the taxation of athletes who participate in individual sports, as well as athletes who engage in team sports. The athletes participating in individual sports may be freelancers, or they may be self-employed. Another distinction is drawn between amateur and professional athletes. The former usually participate in sport activities for pleasure, and in most cases, they are not entitled to a financial reward. Apart from amateurs and professionals, there exist the so-called semi-professional athletes who are members of a team and participate in competitions. However, the activity in question is mostly loss-making. If they do receive income, and it is lower than 30000 CZK per annum, the income qualifies for income tax exemption under §10 ZDP. The study is mainly concerned with artists and athletes because they constitute a group of taxpayers that is analysed independently within the scope of international agreements on the prevention of double taxation, be it the scope of the OECD or the UN. These agreements are designed to prevent multiple taxation, as well as bar tax and insurance evasion. The majority of the mutual agreements that the Czech Republic has signed with other countries contain a clause regarding artists and athletes. The study also provides information on the location of the texts dealing with artists and athletes within the above mentioned agreements. Czech legislation, however, does not mention the term athlete, or the legal status of athletes and sport organizations. Thus, there is not a uninanimous view on whether these taxpayers should be treated as employed, or self-employed. The status of employment (with respect to athletes and sport organizations) has been prevalent abroad. Many of the labour code regulations are not applicable to professional athletes (such as overtime hours or rest period), which is why it is easy for artists and athletes to misuse the system by not filing their returns, or, in the case of athletes, by engaging in the so-called Svarcsystem, which is illegal for others. Svarcsystem is prohibited mainly because it protects the self-employed much less than their employees. Thus, the selfemployed are not entitled to a paid holiday, gratuity, work injury compensation etc. Professional athletes and artists typically have a high income, which means that their involvement in these illegal activities may result in large-scale tax and insurance evasion. Such activities are profitable from their point of view of, but at the same time detrimental to the state budget. It needs to be emphasized that this is not a case of tax evasion, but it is rather an exploitation of the legal possibilities that allow one to pay lower taxes, a situation caused by the Czech Republic's insufficient legislation.

Studien undersöker hur restaurangers kundrelationer påverkas vid outsourcing till matleverans-appar. Studien fokuserar både på ackvisition av kunder samt hur relationen till kunder förändras vid samarbetet. Restauranger är en av de branscher som drabbats hårdast av coronapandemin och många restauranger har tvingats in i samarbetet för att överleva. Studiens analysmodell fokuserar på Customer Relationship genom kundens livscykel och outsourcing. Studien genomfördes genom en enfallsstudie av en restaurang i centrala Uppsala. Resultatet visar att företagets förmåga att få nya kunder ökat kraftigt i och med samarbetet och att relationen med dess kunder lyckats överleva pandemin tack vare matleveransföretagen, men att företagets möjligheter att bygga djupare relationer till dess kunder försvåras.