Showing papers by "Aalto University published in 1999"

Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms

Abstract: This study aims to explain what drives innovation diAusion in management accounting during its various phases. Based on Abrahamson [Abrahamson, E. (1991). Managerial fads and fashions: the diAusion and rejection of innovations. Academy of Management Review, 16, 586‐612], four perspectives with potential to explain the diAusion of accounting innovations are identified: the eAcient-choice, forced selection, fad and fashion perspectives. The diAusion of activity-based costing (ABC) in Finland provides an empirical context to study how these four perspectives apply to management accounting innovation. Data comes from a set of four surveys (total n=490, response rate 39.5%, 114 ABC cases), from interviews of consultants, academics and software industry employees, and from archival sources. The study proposes that the driving forces behind innovation diAusion in management accounting change over the course of diAusion. EAcient choice may explain the earliest adoptions, whereas fashion-setting organizations exert considerable influence in the take-oA stage. Later on, the influence of fashion setting organizations diminishes. Further diAusion is explained both by mimetic behaviour and eAcient-choice. # 1999 Elsevier Science Ltd. All rights reserved.

From Dyadic Change to Changing Business Networks: An Analytical Framework

Abstract: This paper investigates the dynamics of business networks. We distinguish between confined dyadic change and network change and show how change itself may be incremental or radical, using the punctuated equilibrium model of change. The concept of the critical event is introduced to highlight radical change. We propose an analytical framework where the ideas of mechanism, nature and forces of change are integrated. Two circles of network change (incremental and radical) are presented and transfers from one circle to the other are discussed. We believe this conceptual elaboration may have significant implications for future network dynamic research

The Coevolution of New Organizational Forms in the Fashion Industry: a Historical and Comparative Study of France, Italy, and the United States

Abstract: In many industries, the contemporary context of acute environmental dislocation shows the limits of traditional organizational recipes. In direct response to environmental challenges, companies are experimenting with new organizational solutions. While flexibility, or the capacity to redefine organizational form to follow changing purposes, is undeniably a common trend, these experiments otherwise differ greatly. Diversity is such, in fact, that it is difficult to clearly identify and define a unique organizational paradigm for the future. To explore the connection between environmental dislocation and organizational transformations, we adopt a historical and comparative perspective. Our empirical base of evidence is the luxury fashion industry in three countries, France, Italy, and the United States. For many years, this industry was defined by stable environmental conditions, and a craft model of organization remained dominant. We show that, over a more recent period, increasing environmental turbulence has brought about a redefinition of the rules of the game. A common response has been for organizations to move towards greater flexibility or modularity and to experiment with network forms. However, we also show that the paths or trajectories leading to organizational flexibility have varied significantly across countries, reflecting historical legacies and institutional constraints. We identify in fact three different network forms in that industry, which represent national ideal types-the "umbrella holding" company in France, the "flexible embedded network" in Italy, and the "virtual organization" in the United States. We argue that the process of change in the luxury fashion industry has been one of coevolution, where environmental transformation and organizational change have fed upon each other through time. Pioneer firms in the luxury fashion industry originally devised organizational solutions within the bounds set by nationally defined constraints and opportunities. Becoming institutionalized, these early solutions in turn shaped the environment for individual organizations and organizational populations, creating new sets of opportunities and constraints. In a path-dependent manner, different models of organization and national competitiveness thus emerged. In conclusion, we are brought to question the likelihood of full and stable convergence towards a unique organizational form or paradigm. There appears to be, in each national context, a process of construction of new organizational solutions that starts from local foundations. Embedded as they are in powerful historical and institutional legacies, organizational differences are there to stay, we believe, beyond the period of transition and acute environmental dislocation.

Examining ''The Quantified Customer''

Abstract: Accounting has not escaped The Customer's influence in contemporary organizations. Calls have been made for a quantitative knowledge that installs a new calculable space in the name of The Customer. In an organizational setting, a UK sudsidiary of Unilever, the paper traces first the introduction of this quantitative knowledge. The paper examines the order of “The Quantified Customer”, its effects on organizational action, and its disciplinary implications. But this enquiry also uncovers a rival knowledge of The Customer. The resistant local knowledge is mobilized against the new calculable space—changing the trajectory of events.

A Serious Researcher or Just Another Nice Girl?: Doing Gender in a Male‐Dominated Scientific Community

Abstract: This paper explores how we as female researchers are constructing our professional identities in a male-dominated scientific world. In particular, we focus on the extent to which patriarchal articulations of professional identities influence female academics' self-concept and consciousness of their own abilities. We believe that the business school in which we work reproduces certain inequalities systematically, if unintentionally. We are especially interested in the way in which we, as part of the scientific community, are ourselves discursively producing and reproducing the gender division based on differences of sex. In other words, how we ‘do gender’ in a particular organizational setting and when assuming a particular organizational role. The argument of this paper rests on the belief that the social construction of gender identities is not taking place only in the interaction of persons but also in the discourses within which those interactions occur. Identity and the meaning it implies are located here especially in language use. Discourses not only constitute meanings for terms and practices, but they also engender personal identities. Identity is not seen as fixed but rather as actively negotiated and transformed in discourse.

Microeconomic and macroeconomic influences on entry and exit of firms

Abstract: We examine the entry and exit process in the Finnish manufacturing industry using a six year panel of three-digit industries. The results show that scale economies form a significant entry barrier, but the evidence on their role as an exit barrier is weaker. Industry growth has a positive influence on entry and a negative influence on exit, but also variables describing the general economic climate have an influence on the entry-exit process. The variables describing the monetary transmission mechanism have an expected influence on entry. However, the role of macroeconomic influences on exit is inconclusive. Both entry and exit have almost unit elasticity with respect to industry size, measured by the number of firms in the previous period. Entry and exit rates are therefore practically independent of industry size.

Multiple-issue auction and market algorithms for the World W0ide Web

Abstract: The Internet is quickly changing the way business-to-consumer and business-to-business commerce is conducted in the world. The Electronic Revolution has also spawned a trend of price wars and, in some instances, chaos, because of the zero-sum nature of the electronic channel. The technology has created an opportunity to get beyond the lose–lose nature of single issue price wars by determining sellers' and buyers' preferences across multiple issues and encouraging negotiations, thereby creating possible joint gains for all parties. We develop simple multiple-issue algorithms and heuristics that could be used in electronic auctions and electronic markets, to match businesses to businesses and consumers based on dovetailing underlying interests and preferences. We provide arguments that such dovetailed matches should help stabilize markets and make them more efficient.

Effect of Side Chain Rigidity on the Elasticity of Comb Copolymer Cylindrical Brushes: A Monte Carlo Simulation Study

Abstract: We report the results of a Monte Carlo simulation study of isolated comb copolymer cylindrical brushes. The conformational characteristics of molecules consisting of a flexible backbone densely grafted with side chains strongly depend on the rigidity of the side chains, which is exemplified by using both fully flexible and totally rigid side chains. The short length scale fluctuations of the backbone are not affected by the presence of rigid rod side chains, whereas flexible side chains induce local stretching of the backbone. However, at the large length scale, the persistence length λ of the cylindrical brush is considerably larger for rigid rod side chains than for flexible side chains. Moreover, for rigid side chains the ratio between the persistence length λ and the diameter D of the brush increases approximately linearly as a function of the rod length L, thus supporting the possibility of lyotropic behavior. In contrast to this, in the case of flexible side chains, λ/D is approximately independent of the side chain length M.

Spin asymmetries A1 of the proton and the deuteron in the low x and low Q2 region from polarized high energy muon scattering

Abstract: We present the results of the spin asymmetries (Formula presented) of the proton and the deuteron in the kinematic region extending down to (Formula presented) and (Formula presented) The data were taken with a dedicated low x trigger, which required hadron detection in addition to the scattered muon, so as to reduce the background at low x. The results complement our previous measurements and the two sets are consistent in the overlap region. No significant spin effects are found in the newly explored region. © 1999 The American Physical Society.

30 years of multi-wavelength observations of 3C 273

Abstract: We present a wide multi-wavelength database of most observations of the quasar 3C 273 obtained during the last 30 years. This database is the most complete set of observations available for an active galactic nucleus (AGN). It contains nearly 20 000 observations grouped together into 70 light curves covering 16 orders of magnitude in frequency from the radio to the γ -ray domain. The database is constituted of many previously unpublished observations and of most publicly available data gathered in the literature and on the World Wide Web (WWW). It is complete to the best of our knowledge, except in the optical (UBV ) domain where we chose not to add all observations from the literature. In addition to the photometric data, we present the spectra of 3C 273 obtained by the International Ultraviolet Explorer (IUE) satellite. In the X-ray domain, we used the spectral fit parameters from the literature to construct the light curves. Apart from describing the data, we show the most representative light curves and the average spectrum of 3C 273. The database is available on the WWW in a homogeneous and clear form and we wish to update it regularly by adding new observations.

Left-hemisphere dominance for processing of vowels: a whole-scalp neuromagnetic study.

Abstract: Brain activation of 11 healthy right-handed subjects was studied with magnetoencephalography to estimate individual hemispheric dominance for speech sounds. The auditory stimuli comprised binaurally presented Finnish vowels, tones, and piano notes in groups of two or four stimuli. The subjects were required to detect whether the first and the last item in a group were the same. In the left hemisphere, vowels evoked significantly stronger (37-79%) responses than notes and tones, whereas in the right hemisphere the responses to different stimuli did not differ significantly. Specifically, in the two-stimulus task, all 11 subjects showed left-hemisphere dominance in the vowel vs tone comparison. This simple paradigm may be helpful in non-invasive evaluation of language lateralization.

Drivers and Tracers of Business Process Changes

Abstract: Many companies have reported impressive results from their business process reengineering efforts. Based on the analysis of 32 Business Process Reengineering (BPR) projects it became obvious that there is huge diversity among the initiatives. Most of the projects studied were focused on streamlining current business processes, while only in few cases was the business radically redesigned. Internal inefficiency most often resulted in traditional BPR projects, while changing customer and supplier needs led to diversified business processes. However, external and uncontrollable drivers, such as restructuring of industries, can be traced by changes in business and operations strategies. Based on the results, a framework showing efficient ways of implementing different types of BPR projects was constructed. The framework may help managers to analyze the consistency of the alternative strategies for BPR.

Characteristic times in stock market indices

Abstract: In this study we analyze the Standard and Poor's 500 index data of the New York Stock Exchange for more than 32 years. Using a simple random walk model we demonstrate that the proper variable to look at is the logarithmic return. In the statistical analysis we have done fittings to the Levy distribution using either the index data as such or pre-processing it with ARCH, GARCH or IGARCH methods, which tend to remove the time-dependent variance. For short times the truncated Levy distribution is found to fit the data quite well. Since this is not a stable distribution, the scaling behavior observed for short times should brake down for longer times. We demonstrate that the characteristic time where this cross-over starts is of the order of one day.

EC of groceries for elderly and disabled: A comparison of alternative service models

Abstract: Increased demand for organized home help for elderly and disabled people and parallel budget cuts of social care require new efficient solutions to save home‐helpers’ time and ensure the current quality of provided services. A number of trials for renewing grocery purchasing process as a part of home help for the elderly and disabled have lately been initiated in Finland. In all but one of these trials electronic commerce (EC) services are included in the purchase process. In this article we compare these trials using the time efficiency of home‐helpers as a primary criterion. Using electronic order delivery gives even additional benefits, releasing the home‐helper from the need to visit the grocery store. The Full EC Model would be the best solution. However, it might not be feasible for most customers, who do not necessarily have the technology or ability to use it. Therefore, the intermediary based EC seems to be most suitable for this customer group.

The First Wave Washed up on Shore: Reform, Feminization and Gender Resegregation

Abstract: The purpose of this paper is to specify the longitudinal relationship between organizational reform and feminization of a managerial position, and thereby elaborate on the nature of gender (re)segregation. Four complementary explanations for increased female representation in middle management in large, established firms are derived from the existing literature. This is done to identify paths for distinguishing the intertwining set of triggers and mechanisms that are mobilized at a given place and time. An in-depth empirical analysis of a long-term reform process in two banking firms is presented: transformative leaps (Kansallis, Finland) and gradual prudence (S-E-Bank, Sweden). Despite differences in the form of the process, the gender outcomes are similar. The bureaucratic hierarchy is seemingly flexible, but gender segregation is inherently rigid, a self-fulfilling process.

An algorithm for projecting a reference direction onto the nondominated set of given points

Abstract: We consider the problem of searching nondominated alternatives in a discrete multiple criteria problem. The search procedure is based on the use of a reference direction. A reference direction reflects the desire of the decision maker (DM) to specify a search direction. To find a set of given alternatives related somehow to the reference direction specified by the DRI, the reference direction has to be projected onto the set of nondominated alternatives. Our purpose is to develop an efficient algorithm for making this projection. The projection of each given reference direction determines a nondominated ordered subset. The set is provided to a decision maker for evaluation. The decision maker will choose the most preferred alternative from this subset and continues the search from this alternative with a new reference direction. The search will end when no direction of improvement is found. A critical point in the procedure is the efficiency of the projection operation. This efficiency of our algorithm is considered theoretically and numerically. The projection is made by parametrizing an achievement scalarizing function originally proposed by Wierzbicki (1980) to project any single point onto the nondominated set.

In search of the ideal measure of accuracy for subnational demographic forecasts

Abstract: We examine nonlinear transformations of the forecasterror distribution in hopes of finding a summary errormeasure that is not prone to an upward bias and usesmost of the information about that error. MAPE, thecurrent standard for measuring error, often overstatesthe error represented by most of the values becausethe distribution underlying the MAPE is right skewedand truncated at zero. Using a modification to theBox-Cox family of nonlinear transformations, wetransform these skewed forecast error distributionsinto symmetrical distributions for a wide range ofsize and growth rate conditions. We verify thissymmetry using graphical devices and statisticaltests; examine the transformed errors to determine ifre-expression to the scale of the untransformed errorsis necessary; and develop and implement a procedurefor the re-expression. The MAPE-R developed by ourprocess is lower than the MAPE based on theuntransformed errors and is more consistent with arobust estimator of location.

Minimizing Finite Complete Prefixes

Abstract: MinimizingFiniteCompletePrexesKeijo o HeljankHelsinki y ersit Univ of , hnology ec TLab oratoryfor Theoretical Computer Sciencex .O.Bo P 5400,FIN-02015HUT, Finlandut. o@h Keijo.Heljankb Septemer 13,1999AbstractFinite complete prexes are used as a erication v metho d for etri P netsand other formalisms where a similar notion of partial order bvior eha canb e applied.They ere w tro inducedy b McMillan,who also e v ga an algo-rithm to generate a nite complete prex from a system description en givas a etri Pnet.Later Esparza,Romer andogler V ed v improMcMillan'sprex generation algorithm, h whic could sometimes create exptially onenlarger prexes than required.In this ork w e w rene the h approac of Es-parza et.al.further, and dene a rened cut-o criterion, h whic es mak itsometimes p ossibleto create h uc m smallernite completeprexes.Ex-ptal erimen results from a yp protote tation, implemena prex minimizer,areted. presenThemetho dcanalsob eapplieddirectlyduringprexgeneration.1tro Inductionetri Pnetsareawidelyusedmo delforanalyzingt concurrenanddistributedsystems.Finite complete prexes are used as a erication v metho d for etri P netsandotherformalisms wherea similar notion of partial orderbvior ehacanb eapplied.They ere w tro induced y b McMillan , [11 12], who also e v ga an algorithmto generatea nite complete prex from a system description en giv as a etri Pnet.Later Esparza, Romer and ogler V ed v impro McMillan's prex generation(i.e.unfolding) algorithm ], [5 h whic could sometimes create exptially onen largerprexesthanrequired.Inthisork we wrenetheh approacofEsparzaet.al.further, and dene a rened cut-o criterion, h whic es mak it sometimes p ossibleto create h uc m smaller nite complete prexes.tly Curren visiting he hnisc ec T ersitat Univ hen, Munc akultat F fur Informatik1

Defects in GaAs grown by molecular-beam epitaxy at low temperatures: stoichiometry, doping, and deactivation of n-type conductivity

Abstract: We use a low-energy positron beam to study the influence of doping and stoichiometry on the native defects in GaAs grown by molecular-beam epitaxy at 250 °C. Ga vacancies are identified in all samples by measuring the momentum distribution of annihilating core electrons. The charge of VGa is negative in Si-doped samples but neutral in undoped and Be-doped material. We propose that the Ga vacancies are complexed with As antisites in undoped and Be-doped samples and with Si impurities in n-type material. The concentration of Ga vacancies depends on the doping and stoichiometry of growth conditions. It follows generally the trends in the VGa formation energy as a function of the Fermi level position and stoichiometry. The strong loss of free carriers in the As-rich Si-doped samples is attributed to the formation of Ga vacancy complexes, negative ion defects and inactive clusters of Si atoms.

Modularization in New Product Development: A Mathematical Modeling Approach

Abstract: Copenhagen Business School Department of Industrial Economics and Strategy Nansensgade 19, 2 DK-1366 Copenhagen K. Denmark Tel: +45 3815 2941 Fax: +45 3815 2540 Email: jh.ivs@cbs.dk Helsinki School of Economics and Business Administration Department of Marketing/Logistics Runeberginkatu 22-24 FIN-00100 Helsinki Finland Tel: +358 9 4313 8329 Fax: +358 9 4313 8669 Email: Juliana.Hsuan@kyyppari.hkkk.fi

Finnish engineers becoming expatriates: biographical narratives and subjectivity

Abstract: This paper links a critical view on human development programmes as “normalization” with narrative analysis of biography construction. Using material on Finnish expatriate employees, the paper analyses how a group of university engineers produced a mature subjectivity, with college degree engineers crafting a position as underdeveloped corporate persons. It is shown how college engineers initially adapted a contending “global” ideal rather than the prevailing engineer image in their story-telling. The straightforward style of narration, however, exhausted the internationalization version of their development and left them reproducing a “getting to maturity” position as expatriates craving home organization engineer values and networks. University engineers, in contrast, employed sophisticated telling techniques to create a sense of gradual revelation, this contributing to the emergence of close to normality subjectivity. Case suggests that organizational narratives of self face the task of not only separa...

Modularization in Black-Box Design: Implications for Supplier-Buyer Partnerships

Abstract: New business practices are forcing high-tech firms to reconsider their strategic thinking in R&D and supply chain management. How do these firms manage differing new product development strategies to facilitate collaboration with suppliers and customers? This paper examines the effects of modularization in black-box design and subsequent impacts on supplier-buyer partnerships by evaluating the opportunity for modularization at four different levels: component, module, subsystem, and system. The scope of modularization sensitivity is assessed in terms of the product’s architecture, interface compatibility effects, component customization, value inputs, and supplier-buyer interdependence. An example of windshield wipers controller for Chrysler Jeeps illustrates that, higher opportunities for modularization in black-box design can be attained through a more collaborative form of supplier-buyer partnerships.