There is growing interest in studying management control practices as a package of interrelated mechanisms, yet few empirical examinations exist to date. This is particularly true for small and medium-sized enterprises (SMEs). There is a wide gap in knowledge regarding the use and choice of control practices that constitute SMEs’ management control systems (MCSs). These gaps limit our understanding of how SMEs gather and interpret accounting information for decision-making and control purposes. This thesis contributes to the management control literature by researching MCSs in SMEs, examining their MCS configurations, the diversity of practices that constitute them, and similarities and differences in their composition and use across organizations. Moreover, the research integrates two theoretical perspectives (evolutionary and behavioural) to examine the alignments between MCSs and organizational characteristics, manager characteristics, and organizational environment. This thesis also contributes to the firm interrelations literature by examining how asymmetric relationships between large buyers and SME suppliers influence the MCSs of SMEs. I undertake a multi-case study of seven SMEs that are suppliers in the Chilean mining industry. Data collection included surveys and in-depth semi-structured interviews with general, financial and operations managers. A combination of deductive and inductive approaches was used in data analysis. Intra-case analysis was followed by inter-case contrast and comparisons. Several steps were followed to ensure rigour. The findings provide insights into the role of MCSs in information and control for decision-making and illustrate how MCSs are constituted of diverse control practices whose use is tailored by firms. There is no one-size-fits-all approach to MCSs in SMEs, as each firm has its unique MCS configuration. I identified three primary forms of MCS configurations across cases, including a comprehensive configuration that has not received attention in the literature. Moreover, the findings show that the MCS serves multiple purposes and is essential for ensuring a firm’s survival. While the overall set of controls may not be a well-integrated system, but rather a package of loosely connected parts, it provides a satisfactory basis for decision-making. There is little evidence to suggest that a more integrated system would be an improvement, as firms aim for MCSs to provide the necessary flexibility and adaptability. The results also indicate that managers influence both the control configurations utilized by firms and the design of their control practices. The cases studied further illustrate how powerful clients can create market mechanisms that influence information and control practices of suppliers through transactions and contracts. The study provides evidence of how control practices support SMEs in undertaking complex management decisions to deal with environments characterized by high uncertainty, unfavourable information asymmetries, and rigid market conditions. This research contributes to the academic literature on MCSs by comprehensively examining MCS configurations and their sources of influence in its contexts. It also brings theory closer to practice by inquiring firsthand from managers and accounting professionals on how their firms develop, design, and implement their MCSs. The results will be informative for policymakers, institutions pursuing the development of SMEs that are suppliers in a natural resources-based industry, as well as accounting and management professionals.

京都大学 / 新制・課程博士 / 博士(薬科学) / 甲第24557号 / 薬科博第174号 / 新制||薬科||19(附属図書館) / 京都大学大学院薬学研究科医薬創成情報科学専攻 / (主査)教授 大野 浩章, 教授 高須 清誠, 教授 大宮 寛久 / 学位規則第4条第1項該当 / Doctor of Pharmaceutical Sciences / Kyoto University / DFAM

Purpose - This thesis addresses the lack of research on Performance Management (PM) in Hidden Champions (HCs) due to development and implementation of a HC tailored PM system (PMS) in Action Research Design (AR). A HC tailored strategy map and PMS framework were elaborated to improve the financial and non-financial performance of the HC. Design/methodology/approach - A longitudinal case study with two AR cycles were performed to develop the HC tailored strategy map and framework for the PMS including their implementation using mixed methods data collection. A validated HC tailored strategy map and framework for the PMS implementation are presented. Findings - Findings show significantly increased financial and non-financial performance of the HC. The revenue of the case company increased by 11.6%, the return on revenue increased 3% up to 17%, customer satisfaction grew, throughput times shortened and leadership competencies improved. Findings further show that AR is an effective procedure for HC tailored PMS design and implementation. Research limitations and practical implications - The findings are based on one case study and needs to be tested in other HCs. Findings should be of interest to scholars in the field of PM, as well as practitioners improving financial and non-financial performance. Originality/value -This thesis contributes to knowledge of PM in HCs, and AR, as it provides a validated HC strategy map and framework for HC tailored PMS implementation in a HC. It provides an approach for practitioners to improve financial and non-financial performance in HCs.

Aim – The aim of this study is to investigate the role that business strategy plays in theimplementation of Corporate Social Responsibility (CSR). This research will enable us to answerthe questions of why SMEs get involved in CSR and How is CSR implemented/incorporated inthe business strategy of the company?Method – The study is based on an abductive research approach, which enables the theoreticalframework, empirical data as well as the analysis to evolve simultaneously. Information wascollected through semi-structured interviews from four representatives of three companies. Apurposive sampling is used to select the studied companies. Axial coding is used to analyze thedata and draw conclusions.Findings – The study shows SMEs are also very interested in CSR practices. There are severalmotivations behind SMEs involvement in CSR practices. These motivations include: theirinterest in doing good to other stakeholders (fulfillment of personal values), their image andreputation, an increase in employee involvement, and a stronger market position etc. The studyalso shows that business strategy has a significant role in the implementation of CSR.Conclusion – The results of this research show that CSR practices have an explicit noteworthyconnection with SME reputation. Incorporating your CSR strategy and your business strategyhas a positive effect in the implementation of CSR practices.

Full grid-search semiempirical calculations (AM1 and AM1/COSMO) on zwitterionic acetylcarnitine and carnitine, cationic acetylcholine and choline, and 3-acetoxypropanoate and 3-hydroxypropanoate in the gas phase and solution were performed. The calculated ΔH_hydr for hydrolyses of acetylcarnitine to carnitine and of acetylcholine to choline show reasonable agreement with the experimental values in unbuffered solution (acetylcarnitine: -4.63 kcal/mol calc. vs. -7.43 kcal/mol exp.; acetylcholine: -3.20 kcal/mol calc. vs. -3.06 kcal/mol exp.) The results suggest that a change in the conformational populations of acetylcarnitine-carnitine upon hydrolysis maintains a nearly constant polarity, which keeps the work of desolvation of the products to a minimum. Acetylcholine-choline and acetoxypropanoate-hydroxypropanoate present a much higher work of desolvation, therefore yielding a lower free enthalpy of hydrolysis. Ab initio calculations at the RHF/6-31G* level for the carnitines and the cholines, and RHF/6-31+G for the propanoates, were done to calibrate the quality of the AM1 results for both the gas phase and in solution. The calculations in the gas phase involved full optimization of the AM1-optimized structures at the RHF/6-31G* level and RHF/6-31+G level, and single points at the MP2//RHF/6-31G* and MP2//RHF/6-31+G level to estimate correlation effects. The ab initio calculations in solution were single points on the AM1-optimized geometries and used the Tomasi solvent model. The ab initio results confirmed the qualitative reliability of the semiempirical results. The conformational behavior of several 4,4-dimethylmorpholinium rings and 4,4-dimethyl-2-oxo-1,3,6-dioxazaphosphacinium rings was examined by molecular mechanics (AMBER* and AMBER*-GB/SA). The contrast between the behavior of these heterocycles and that of the parent saturated hydrocarbon systems formed a picture of the conformational behavior of these six- and eight-membered heterocycles. Influences of factors such as shortened bond lengths, varied bond angles, presence or absence of lone pairs and substituents, and dipolar alignment are described. Morpholinium rings show increased stabilization of the twist-boat with 1,1,3,3-di<i>gem</i> substitution, as compared to the parent cyclohexane systems. In the gas phase, the lowest chair/twist-boat energy gap is found in 2-(hydroxymethyl)-2,4,4-trimethylmorpholinium at 1.14 kcal/mol. The gap in the congruent hydrocarbon system is 5.23 kcal/mol. Differential solvation destabilizes the lowest energy twist-boat found in the gas phase, increasing the energy gap to 2.62 kcal/mol. The lowest chair/twist-boat energy gap in GB/SA water amounts to 1.45 kcal/mol, stabilized by solvation from an initial 2.13 kcal/mol in the gas phase. In the dioxazaphosphacinium rings, the preferred conformation in the gas phase is the boat-chair (BC) and the populations are conformationally heterogeneous. As substituents approach a 1,1,3,3-di<i>gem</i> pattern, the twist-chair (TC) and twist-boat (TB) conformers are stabilized. Solvation favors boat-boat (BB) conformers, with the substituents exerting influence on the conformational preference only to stabilize the TB in two instances (<i>cis</i>-substituted ring and disubstituted ring). Solvation reduces the heterogeneity of the conformational populations. Modeling of phosphonate moieties required development of molecular mechanics parameters for dimethyl methylphosphonate. Dimethyl methylphosphonate conformations were calculated at the RHF/6-31+G* level. Charges were calculated by the CHelpG scheme. The results were used to generate AMBER* parameters for modeling of alkylphosphonates in the gas phase and in solution. Comparison of the results of our AMBER* parameters against three other common force fields (MM2*, MMX and UFF) showed that AMBER* reproduced better the ab initio results when comparing absolute deviations in bond lengths, bond angles and torsion angles. The modified AMBER* reproduced better than the other three force fields several X-ray geometries of alkylphosphonates. / Ph. D.

Cooling demand constitutes a large portion of total electrical demand for office buildings during peak hours. Deteriorating load factors, increased use of more inefficient and polluting peaking units are the aftermaths of growth in peak demand challenging energy system efficiency and grid reliability. Ice storage technology can help shift this peak cooling demand to off-peak periods. Ice storage reduces or even eliminates chiller operation during peak periods. The objective of the research is to analyze the chiller energy consumption of conventional non-storage and ice storage cooling systems for large and medium-sized office buildings in diverse climate zones. The research also quantifies the peak energy savings as a result of ice storage systems. To accomplish the thesis objectives the Demand Response Quick Assessment Tool (DRQAT) has been used to model and simulate large and medium-sized office buildings in diverse climate zones with non-storage and ice storage cooling systems. Demand Response Quick Assessment Tool (DRQAT) has been developed by LBNL's Demand Response Research Center. It is based on the most popular features and capabilities of EnergyPlus and is downloadable from [1]. The construction and weather files in DRQAT have been modified to incorporate construction standards and weather data for the cities representing the diverse climate zones. The ice storage system's operating and control strategies investigated include full storage and partial storage with storage priority and chiller priority. Research findings indicate that chiller energy consumption for non-storage and ice storage systems depends highly on climatic conditions. The climate zones with hot summers as well as small day and night temperature variations show higher chiller energy consumption. The marine climate zone has the lowest chiller energy consumption. The cold/humid climate zone has higher chiller energy consumption than the cold/dry and very cold climate zones. The cold/dry and very cold climate zones have comparable chiller energy consumption. The research findings will help utilities and building owners to quantify the benefits of installing ice storage systems in office buildings located in different climate zones. / Master of Science

No / This paper reports on empirical work recently conducted about the use and effectiveness of HRM practices in small and medium sized enterprises (SMEs). A telephone survey was conducted with 100 senior managers of SMEs to ascertain their use of a range of human resource practices and the extent to which they had found those practices successful in aiding the achievement of company objectives. Additionally in-depth interviews were conducted with senior managers from a further 22 SMEs. Findings suggest that there is considerable diversity amongst SMEs in relation to their use of HR practices. A model is provided that identifies the key criteria that underlie the adoption of HRM practices, and the implications of the model are discussed.

No / The purpose of this paper is to present a knowledge management (KM) tool which has been designed to support the creation of virtual knowledge sharing networks (KSNs). It is a software-based application that enables the sharing of knowledge related to the implementation of manufacturing excellence (ME) best practices and improvement tools. A survey of SMEs was carried out to investigate the implementation of ME best practices. The results indicated that that the main barrier to the implementation of best practices, quality models and improvement tools is a lack of knowledge about these initiatives due to the resource constraints experienced by SMEs. This led to the development of a KM tool to support the creation of virtual networks to enable SMEs to manage improvement projects and share effectively the generated knowledge. The KM tool is currently at the stage of validation and its future implementation is also under consideration. The KM tool supports the creation of KSNs through an explicit KM approach to share ideas, experiences and knowledge about implementation of best practices and improvement tools; helping SMEs to become more competitive. This research has demonstrated that is possible to provide a KM tool that is suitable for use by a KSN of SMEs. This approach allows transferring some of the tacit and explicit knowledge generated during the implementation of improvement initiatives into electronic documents for future consultation by KSN members.

No / Human resource information systems (HRIS) usage allows the human resource (HR) professional to become a strategic player. With both increasing functionality and affordability, HRIS are being used extensively in organisations of all sizes. Despite this, surprisingly little is know about the current usage, whether disparities exist between companies of different sizes, or about the impact HRIS has on the general professional standing of the HR professional. We developed and administered a survey and gave structured interviews to assess and compare the specific areas of use and to introduce a taxonomy that provides a framework for academic discussion and comparison. We further determined whether HRIS usage was strategic, a perceived value-add for the organisation, and its impact on professional standing for HR professionals. These findings were compared to those for other professions that also use MIS. Our results showed that, on average, few differences exist between SME and large company usage. Moreover, we found that the professional standing of HR professionals has been enhanced by the specific use of HRIS for strategic partnering but that this is not as pronounced as that experienced by those from other professions.

Yes / Metal nanocrystals offer new concepts for the design of nanodevices with a range of potential applications. Currently the formation of metal nanocrystals cannot be controlled at the level of individual atoms. Here we describe a new general method for the fabrication of multi-heteroatom-doped graphitic matrices decorated with very small, ångström-sized, three-dimensional (3D)-metal crystals of defined size. We irradiate boron-rich precious-metal-encapsulated self-spreading polymer micelles with electrons and produce, in real time, a doped graphitic support on which individual osmium atoms hop and migrate to form 3D-nanocrystals, as small as 15 Å in diameter, within 1 h. Crystal growth can be observed, quantified and controlled in real time. We also synthesize the first examples of mixed ruthenium–osmium 3D-nanocrystals. This technology not only allows the production of ångström-sized homo- and hetero-crystals, but also provides new experimental insight into the dynamics of nanocrystals and pathways for their assembly from single atoms. / We thank the Leverhulme Trust (Early Career Fellowship No. ECF-2013-414 to NPEB), the University of Warwick (Grant No. RDF 2013-14 to NPEB), the Swiss National Science Foundation (Grant No. PA00P2_145308 to NPEB and PBNEP2_142949 to APB), the ERC (Grant No. 247450 to PJS), EPSRC (EP/G004897/1 to RKOR, and EP/F034210/1 to PJS) and Science City (AWM/ERDF) for support. We thank the Wellcome Trust (Grant No. 055663/Z/98/Z) for funding the Electron Microscopy Facility, School of Life Sciences, University of Warwick. We also thank COST Action CM1105 for stimulating discussions, Thomas Wilks for supplying the micelle image for Figure 1, and the Australian Synchrotron and the University of Monash for allocation of time on the SAXS/ WAXS beamline and funding. The 2000FX Gatan Orius digital TEM camera used in this research was funded by Science City: Creating and Characterizing Next Generation Advanced Materials, with support from Advantage West Midlands and part funded by the European Regional Development Fund.