2,423 research outputs found

    Libro de Abstracts | VIII Jornadas de Investigación y Doctorado: “Ética en la Investigación Científica”

    Get PDF
    El objetivo de estas Jornadas es promover el intercambio científico entre estudiantes de doctorado, fomentando la participación, el debate y la discusión, de aspectos científicos tan importantes como la ética de la investigación. Para poner en valor el papel de los doctores en la sociedad, no podemos pasar por alto las competencias transversales que estos deben adquirir en su formación como doctores. Si bien la ética es algo fundamental en todas las facetas de la vida, en el caso de los investigadores cobra especial relevancia, ya que son generadores de conocimiento sobre el que se asentarán futuros desarrollos y políticas de interés para toda la sociedad. Por lo tanto, con el fin de incrementar la proyección social de las investigaciones llevadas a cabo y la proyección profesional de los doctores, es importante incidir en su formación ética. La base de la investigación académica está construida sobre la confianza. Los investigadores confían en que los resultados informados por otros son veraces. La sociedad confía en que los resultados de la investigación reflejan un intento honesto por parte de los científicos de describir el mundo de forma precisa. Pero esta confianza sólo perdurará si la comunidad científica transmite los valores asociados a la conducta de la ética de investigación. Por este motivo, la Universidad juega un papel muy importante en la formación de los doctores en cuestiones éticas que son inherentes al método científico y a la generación de conocimiento. Dentro de las universidades, las Escuelas Internacionales de Doctorado, con nuestros recursos, aptitudes y espacio de influencia, nos convertimos en actores clave para promover actitudes éticas entre los doctorandos, y estas Jornadas son una oportunidad muy valiosa para tratar este tema. Las ramas de conocimiento que se incluyen para estas Jornadas son las derivadas de los programas de doctorado de la EIDUCAM: -Ciencias de la Salud -Tecnologías de la Computación e Ingeniería Ambiental -Ciencias Sociales -Ciencias del DeporteActividad Física y DeporteAdministración y Dirección de EmpresasAgricultura y VeterinariaArte y HumanidadesCiencias AmbientalesCiencias de la AlimentaciónCiencias de la ComunicaciónCiencias ReligiosasDerechoEducaciónEnfermeríaFarmaciaIdiomasIngeniería, Industria y ConstrucciónMedicinaOdontologíaPodologíaPsicologíaTerapia y RehabilitaciónTurism

    Taxing Middle Class Trust(s)

    Get PDF

    Pathways to Triumph : Antecedents and Outcomes of Expatriate Careers Success

    Get PDF
    This dissertation explores antecedents and outcomes of expatriate career success, considering different types of expatriates and the myriad career trajectories available in today’s interconnected world. Academic research often treats expatriates as a homogeneous group. That approach can downplay the transformative experiences of a diverse group accumulating a range of international work experience. This has led to studies with inconclusive findings, revealing both positive (e.g., Ramaswami et al., 2016) and negative career effects (e.g., Benson & Pattie, 2008). As an outcome, there is a need to increase our understanding of the antecedents of expatriate career success. This research aims to convey a comprehensive understanding of the factors driving expatriate career success in the context of different countries, organisations, career paths, and roles. The research addresses knowledge gaps concerning both company assignees and self-initiated expatriates. To do so, it covers the career paths of those who repatriate to their home-country and remain there, those who re-expatriate to continue their career in another country, and those who extend expatriation to continue to work in the same country. The dissertation reviews empirical studies on the career impacts of expatriation to identify the antecedents of expatriate career success and the outcomes that follow. The constituent articles of the dissertation then apply modern career theories to identify the antecedents of expatriates’ career success following international work experience. Such theories underscore the developmental facets integral to high-density global work and how they influence the career success of different types of expatriates.Tässä väitöskirjassa tutkitaan ulkomailla työskentelyn vaikutuksia henkilön uramenestykseen sekä analysoidaan tekijöitä, jotka vaikuttavat menestyksen asteeseen. Akateeminen tutkimus käsittelee usein ulkomailla työskentelijöitä homogeenisena ryhmänä ja keskittyy yritysten ulkomaille lähettämien expatriaattien uramenestykseen kotimaahan paluun jälkeen. Samalla kuitenkin merkittävä osa ulkomailla työskentelevistä henkilöistä on hakeutunut itsenäisesti töihin ulkomaille ja kotimaahan paluun sijaan monet jatkavat työskentelyä uusissa tehtävissä ulkomailla. Tästä johtuen on tarvetta lisätä ymmärrystä ulkomailla työskentelevien uramenestyksen edellytyksistä erilaiset tilanteet huomioiden. Aiempien tutkimusten tulokset ovat lisäksi epäyhtenäisiä paljastaen sekä positiivisia että negatiivisia uravaikutuksia. Tämän tutkimuksen tavoitteena onkin tarjota kattava käsitys niistä tekijöistä, jotka vaikuttavat eri tyyppisten ulkomailla työskentelevien henkilöiden uramenestykseen pidemmällä aikavälillä ulkomaan työkokemuksen jälkeen. Lisäksi työssä käsitellään muita laajempia seurauksia ulkomailla työskentelyn uravaikutuksista. Tutkimuksessa on mukana henkilöitä, jotka ovat palanneet kotimaahansa sekä niitä, jotka ovat lähteneet uudelleen ulkomaille töihin tai päättäneet jäädä samaan paikkaan pidemmäksi aikaan töihin. Samoin mukana on itsenäisesti ulkomaille töihin hakeutuneita henkilöitä sekä yritysten ulkomaille lähettämiä työntekijöitä. Väitöskirjan ensimmäinen artikkeli on systemaattinen kirjallisuuskatsaus ulkomaantyöskentelyn uravaikutuksia koskevista empiirisistä tutkimuksista. Artikkelissa tunnistetaan tutkimuksessa käytettyjä teorioita sekä tutkimusten tuloksia. Tavoitteena on identifioida tulevaisuuden tutkimustarpeita sekä teorioita, joita ei ole vielä riittävästi hyödynnetty uratutkimuksessa kansainvälisessä kontekstissa. Väitöskirjan empiiriset artikkelit soveltavat valittuja moderneja urateorioita ulkomailla työskentelyn uravaikutusten analysoimiseen. Nämä teoriat korostavat kansainvälisessä työssä oppimiseen liittyviä kehityksellisiä näkökohtia, sillä ulkomailla työskentelyn ovat havaittu olevan erittäin laajasti kehittävä kokemus, jolla on merkittäviä uravaikutuksia henkilö työuraan myös pitkällä aikavälillä.fi=vertaisarvioitu|en=peerReviewed

    Value Added Tax treatment in Project Procurement drop shipments

    Get PDF
    Procurement has been evolving during the recent decades from mainly administrative function towards more value adding and strategic. This development trajectory has its roots in accelerated trends of globalization, digitalization, and outsourcing. Moreover, increased market liberalization and cost pressures have affected the procurement function’s overall positioning. In the thesis case company Metso Outotec Finland Oy, a subsidiary of Metso corporation, project procurement has a distinctive business operating model while acting in an intermediary position between manufacturers or suppliers and customers. Direct goods drop shipment deliveries are arranged from Finland between aforementioned parties without them having any direct connection. This can be seen as a practical application of global value chains. Considering the current operating model with multiple stakeholders and cross-border movements of goods, the value added tax treatment is understandably challenging. Consequently, the thesis has its focus in identifying economically and operationally crucial phases and situations as well as risk mitigating opportunities from project procurement point of view in value added tax context. In addition, reasonable contractual aspects in the case company’s various supply chains are suggested. Based on the conducted research literature overview, supply chain management and legal or fiscal objectives have not usually been aligned in logistics domain, which is a relevant research gap from the thesis point of view. Thus, combining the procurement, logistics and legislation forms the basis and theoretical framework for the thesis. In addition, the strategic usage of Incoterms® is only rarely considered topic in scientific publications. This is another interesting aspect to which this thesis is contributing. Value added tax seems to be a secondary object of attention even though it is identified potentially causing considerable additional costs for projects, irrational logistical arrangements, delays and even reputational damage and sanctions. As the value added tax is not based on voluntariness the compliance must be ensured and supported with internal alignment, division of responsibilities, information technology capabilities and corporate level guidelines for instance. Moreover, for personnel determining value added tax treatment the sufficient level of knowledge and competence should be assured as there exist large number of factors affecting the overall treatment. Among these, for example, prevailing trade conditions, legislation under which the power to dispose is transferred, parties organizing transportations and conducting goods clearances, contractual factors such as chosen Incoterms® clauses in the chain and potential existence of value added tax registrations. The European Union model of value-added taxation is central in this review as a dominant model for indirect tax applications globally. However, the lack of harmonization among European Union member states is causing additional issues and challenges from legislation point of view due to value added tax relying solely on directives in European Union and having some overlapping points with customs legislation. Central aspects seem to be related to the tax collecting method taking place in multiple phases and emphasis on the destination principle. Also, the possibility to apply zero rate only once in the chain of transactions unless intra-EU trade is further combined with export procedures is a determining feature.Hankinta on viime vuosikymmeninä kehittynyt hallinnollisesta toiminnosta kohti arvoa luovaa strategisempaa roolia. Tämä kehityskulku liittyy erityisesti kiihtyneeseen globalisaatioon, digitalisaation luomiin kyvykkyyksiin ja ydinosaamisen keskittymistä seuranneeseen ulkoistamiseen. Lisäksi hankintafunktion asemaan ovat erottamattomasti vaikuttaneet markkinoiden laaja vapautuminen ja kasvaneet kustannuspaineet. Tutkielman toimeksiantajalla, Metso konserniin kuuluvalla tytäryhtiö Metso Outotec Finland Oy:llä, on erottuva liiketoimintamalli projektihankinnan osalta toimiessa valmistajan tai tavarantoimittajan ja loppuasiakkaan välissä. Tässä toimintamallissa suorat tavarantoimitukset organisoidaan Suomesta käsin ilman, että aiemmin mainituilla tahoilla on minkäänlaista suoraa linkkiä keskenään. Tämä voidaan käytännössä nähdä eräänlaisena globaalien arvoketjujen ilmentymänä. Kohdeyrityksen nykyiseen liiketoimintamalliin liittyy tyypillisesti useita sidosryhmiä sekä rajat ylittäviä tavarantoimituksia, minkä vuoksi arvonlisäverotus on haastava osa-alue. Tutkielma keskittyykin tunnistamaan taloudellisesti ja toiminnallisesti olennaisia vaiheita ja tilanteita sekä kartoittamaan riskinhallintamahdollisuuksia projektihankinnan osalta arvonlisäverotuksen kontekstissa. Lisäksi yleispäteviä toimitusketjuihin soveltuvia sopimusteknisiä seikkoja kartoitetaan ja ehdotetaan kokonaistarkasteluun pohjautuen. Kirjallisuuskatsauksen perusteella toimitusketjujen johtaminen ja oikeudelliset tai verotukselliset tavoitteet sekä linjaukset eivät tyypillisesti ole yhtenäisiä logistiikkafunktiossa sovellettaessa. Tämä on myös tutkielman kannalta keskeinen tutkimusaukko. Hankinnan, logistiikan ja lainsäädännöllisten näkökulmien ja tarpeiden yhdistäminen muodostaakin tutkielman teoreettisen viitekehyksen. Myös Incoterms® -lausekkeiden strateginen hyödyntäminen on harvinainen aihe tieteellisten julkaisujen kohdalla. Tämä onkin toinen mielenkiintoinen puute, johon tutkielma pyrkii omalta osaltaan vastaamaan. Arvonlisäverotus vaikuttaa jäävän jossain määrin toissijaiseksi huomionkohteeksi, vaikka siihen liittyvät potentiaalisesti huomattavatkin kustannusvaikutukset, epärationaaliset logistiset järjestelyt ja myöhästymiset sekä jopa mainehaitat seuraamuksineen. Arvonlisäverotus ei ole myöskään vapaaehtoinen asia, minkä myötä sääntelyn noudattaminen on varmistettava ja tuettava esimerkiksi sisäisellä yhtenäisyydellä, selkeällä vastuunjaolla, riittävillä tietojärjestelmäkyvykkyyksillä ja korporaatiotason linjauksilla. Lisäksi on perusteltua huolehtia arvonlisäverotuksen kanssa tekemisissä olevan henkilöstön osaamisesta ja kilpailukyvystä, koska sääntelyn noudattamisen toteutuminen riippuu hyvin monista kokonaisuuteen vaikuttavista tekijöistä. Näihin lukeutuvat esimerkiksi vallitsevat kaupan ehdot, määräysvallan siirron kohdalla sovellettava lainsäädäntö, kuljetuksia ja tavaraselvityksiä tekevät tahot, sopimustekniset asiat esimerkiksi Incoterms® -lausekkeiden muodossa ja mahdolliset arvonlisäverorekisteröinnit. Euroopan unionin malli on keskeinen tarkastelun kannalta, koska se on maailmanlaajuisestikin hallitseva ja sovellettu perusta arvonlisäverotuksen toteuttamiselle. Lainsäädännöllisiä haasteita aiheuttavat kuitenkin harmonisoinnin puute jäsenmaiden kesken arvonlisäverotuksen perustuessa EU:n direktiiveihin sekä päällekkäisyydet tullilainsäädännön kanssa. Keskeisiä määrittäviä tekijöitä vaikuttavat olevan arvonlisäveron määräytyminen useissa arvonluonnin vaiheissa ja kohdeperiaatteen painottaminen tarkastelussa. Lisäksi määrittävä tekijä on vain yhden nollaverokannan soveltuminen pitkissä ketjuissa EU:n sisällä, ellei ketjuun sisällytetä vientiä

    A Multi-level Analysis on Implementation of Low-Cost IVF in Sub-Saharan Africa: A Case Study of Uganda.

    Get PDF
    Introduction: Globally, infertility is a major reproductive disease that affects an estimated 186 million people worldwide. In Sub-Saharan Africa, the burden of infertility is considerably high, affecting one in every four couples of reproductive age. Furthermore, infertility in this context has severe psychosocial, emotional, economic and health consequences. Absence of affordable fertility services in Sub-Saharan Africa has been justified by overpopulation and limited resources, resulting in inequitable access to infertility treatment compared to developed countries. Therefore, low-cost IVF (LCIVF) initiatives have been developed to simplify IVF-related treatment, reduce costs, and improve access to treatment for individuals in low-resource contexts. However, there is a gap between the development of LCIVF initiatives and their implementation in Sub-Saharan Africa. Uganda is the first country in East and Central Africa to undergo implementation of LCIVF initiatives within its public health system at Mulago Women’s Hospital. Methods: This was an exploratory, qualitative, single, case study conducted at Mulago Women’s Hospital in Kampala, Uganda. The objective of this study was to explore how LCIVF initiatives have been implemented within the public health system of Uganda at the macro-, meso- and micro-level. Primary qualitative data was collected using semi-structured interviews, hospital observations informal conversations, and document review. Using purposive and snowball sampling, a total of twenty-three key informants were interviewed including government officials, clinicians (doctors, nurses, technicians), hospital management, implementers, patient advocacy representatives, private sector practitioners, international organizational representatives, educational institution, and professional medical associations. Sources of secondary data included government and non-government reports, hospital records, organizational briefs, and press outputs. Using a multi-level data analysis approach, this study undertook a hybrid inductive/deductive thematic analysis, with the deductive analysis guided by the Consolidated Framework for Implementation Research (CFIR). Findings: Factors facilitating implementation included international recognition of infertility as a reproductive disease, strong political advocacy and oversight, patient needs & advocacy, government funding, inter-organizational collaboration, tension to change, competition in the private sector, intervention adaptability & trialability, relative priority, motivation &advocacy of fertility providers and specialist training. While barriers included scarcity of embryologists, intervention complexity, insufficient knowledge, evidence strength & quality of intervention, inadequate leadership engagement & hospital autonomy, poor public knowledge, limited engagement with traditional, cultural, and religious leaders, lack of salary incentives and concerns of revenue loss associated with low-cost options. Research contributions: This study contributes to knowledge of factors salient to implementation of LCIVF initiatives in a Sub-Saharan context. Effective implementation of these initiatives requires (1) sustained political support and favourable policy & legislation, (2) public sensitization and engagement of traditional, cultural, and religious leaders (3) strengthening local innovation and capacity building of fertility health workers, in particular embryologists (4) sustained implementor leadership engagement and inter-organizational collaboration and (5) proven clinical evidence and utilization of LCIVF initiatives in innovator countries. It also adds to the literature on the applicability of the CFIR framework in explaining factors that influence successful implementation in developing countries and offer opportunities for comparisons across studies

    An empirical investigation of the relationship between integration, dynamic capabilities and performance in supply chains

    Get PDF
    This research aimed to develop an empirical understanding of the relationships between integration, dynamic capabilities and performance in the supply chain domain, based on which, two conceptual frameworks were constructed to advance the field. The core motivation for the research was that, at the stage of writing the thesis, the combined relationship between the three concepts had not yet been examined, although their interrelationships have been studied individually. To achieve this aim, deductive and inductive reasoning logics were utilised to guide the qualitative study, which was undertaken via multiple case studies to investigate lines of enquiry that would address the research questions formulated. This is consistent with the author’s philosophical adoption of the ontology of relativism and the epistemology of constructionism, which was considered appropriate to address the research questions. Empirical data and evidence were collected, and various triangulation techniques were employed to ensure their credibility. Some key features of grounded theory coding techniques were drawn upon for data coding and analysis, generating two levels of findings. These revealed that whilst integration and dynamic capabilities were crucial in improving performance, the performance also informed the former. This reflects a cyclical and iterative approach rather than one purely based on linearity. Adopting a holistic approach towards the relationship was key in producing complementary strategies that can deliver sustainable supply chain performance. The research makes theoretical, methodological and practical contributions to the field of supply chain management. The theoretical contribution includes the development of two emerging conceptual frameworks at the micro and macro levels. The former provides greater specificity, as it allows meta-analytic evaluation of the three concepts and their dimensions, providing a detailed insight into their correlations. The latter gives a holistic view of their relationships and how they are connected, reflecting a middle-range theory that bridges theory and practice. The methodological contribution lies in presenting models that address gaps associated with the inconsistent use of terminologies in philosophical assumptions, and lack of rigor in deploying case study research methods. In terms of its practical contribution, this research offers insights that practitioners could adopt to enhance their performance. They can do so without necessarily having to forgo certain desired outcomes using targeted integrative strategies and drawing on their dynamic capabilities

    Resilience and food security in a food systems context

    Get PDF
    This open access book compiles a series of chapters written by internationally recognized experts known for their in-depth but critical views on questions of resilience and food security. The book assesses rigorously and critically the contribution of the concept of resilience in advancing our understanding and ability to design and implement development interventions in relation to food security and humanitarian crises. For this, the book departs from the narrow beaten tracks of agriculture and trade, which have influenced the mainstream debate on food security for nearly 60 years, and adopts instead a wider, more holistic perspective, framed around food systems. The foundation for this new approach is the recognition that in the current post-globalization era, the food and nutritional security of the world’s population no longer depends just on the performance of agriculture and policies on trade, but rather on the capacity of the entire (food) system to produce, process, transport and distribute safe, affordable and nutritious food for all, in ways that remain environmentally sustainable. In that context, adopting a food system perspective provides a more appropriate frame as it incites to broaden the conventional thinking and to acknowledge the systemic nature of the different processes and actors involved. This book is written for a large audience, from academics to policymakers, students to practitioners

    Strategies Aircraft Manufacturing Organizational Leaders Use for Proper Material Pricing

    Get PDF
    The lack of proper material pricing strategies can challenge manufacturers’ profitability and growth. Aircraft manufacturing leaders are concerned because understanding and developing material pricing strategies are essential to increasing profitability. Grounded in price theory, the purpose of this qualitative single case study was to explore strategies aircraft manufacturing organizational leaders use for proper material pricing estimates. The participants were four aircraft manufacturing organizational leaders from a successful aircraft manufacturing business located in the state of Georgia. Data were gathered from semistructured interviews and document reviews and analyzed using Yin’s five step approach. The four themes that emerged were the impact of unplanned events, supplier manufacturing capability and performance, sourcing selection and regulation, and supplier partnership and long-term agreement. A key recommendation is for aircraft manufacturing organizational leaders to transform their supply chain management approaches to include a team to quickly respond to unplanned events, vendor management strategies, and a systematic approach to selecting vendors. Implications for positive social change include the potential for business growth that increases revenues to support community transformation, sustainability, and volunteerism through active partnerships with different local charity programs, employees, and their families

    Next-generation networks: Necessity of edge sharing

    Get PDF
    Resource sharing is fundamental to the design of telecommunication networks. The technology, economic and policy forces shaping the transition to next-generation digital networking infrastructure—characterized here as “5G+” (for 5G and beyond)—make new and evolved forms of edge sharing a necessity. Despite this necessity, most of the economic and policy research on Network Sharing Agreements (NSAs) has focused on sharing among service providers offering retail services via networks owned and operated by legacy fixed and mobile network operators (MNOs). In this essay, we make the case for why increased and more dynamic options for sharing, in particular of end-user owned network infrastructure, should be embraced for the future of NSAs. Furthermore, we explain how such a novel sharing paradigm must be matched by appropriate regulatory policies
    corecore