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  • Homayoun, Saeid (författare)
  • Internet corporate reporting disclosure and transparency
  • 2012
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. On a descriptive level, this thesis show that a considerable portion of publically listed firms have relativity high quality in their ICR disclosure, which is indicated by results showing that publically listed firms publish reasonably well-developed Internet-based reporting. In line with the Financial Accounting Standards Board, this thesis depicts characteristics of ICR disclosure practice by outlining the extent of content and presentation. As an indication of the quality of ICR, on average, the frequency of the identified items disclosed by the firms for the content of their websites was higher than for the presentation of information. One of the characteristics of presentation format is extensible business reporting language (XBRL). Consequently, the thesis also seeks to identify the important factors that drive publically listed firms to adopt of XBRL by conducting open-ended interviews. At the explanatory level, the results in this thesis indicate that among firm characteristics and the variables identified as important determinants for the disclosure of firm information in general, only profitability (proxy by return of equity) shows significant association with the extent of ICR disclosure. In addition, the thesis results show that among corporate governance mechanisms, only board size influences the ICR disclosure of firms. The thesis offers an integrated model for ICR disclosure and transparency anchored in multiple theoretical lenses and contributes to the field of corporate Internet reporting. The integrated model is based on four complementary theories: agency theory, stakeholder theory, signaling theory and legitimacy theory. Accordingly, the framework offers the potential for a rich understanding of the phenomena of internet corporate reporting disclosure practice and determinants.
  • Jahncke, Helena, 1982- (författare)
  • Cognitive performance and restoration in open-plan office noise
  • 2012
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • This dissertation presents four experimental studies (in four papers) with the overall aim to investigate the effects of office noise on cognitive performance and restoration. In the first two papers the focus was on the effects of different sound levels (i.e., the mean level from all sound sources at an office, such as speech, phones, people walking) on performance, fatigue and stress. In the last two papers the focus was on the effects of background speech, as this has previously been shown to be the most disturbing noise source in open-plan offices. Paper I demonstrated decreased word memory performance, increased fatigue and motivational deficits when the background sound level increased by 12 dB, from 39 to 51 dB LAeq. Paper II showed that the sound level effects were more pronounced for individuals with a hearing impairment. Unexpectedly, no effects were found of acute noise exposure on the participant´s stress hormone levels (Paper I and Paper II).Regarding effects of irrelevant speech, Paper III showed that cognitive performance decreased as a function of background speech intelligibility, the higher the intelligibility depicted by the Speech Transmission Index (STI), the worse the performance. The results indicated that the STI-value must be less than 0.50, to avoid a negative influence on performance. Further, both Paper III and IV showed that performance is more impaired by background speech if the focal task requires episodic memory and rehearsal—such as word memory and information search. Interestingly, some tasks were insensitive for speech.The restorative effects of a break were addressed in Paper I and II (i.e., directly after the work sessions in noise). The break period differed in content between the participants. Paper I showed that a break with a nature movie with corresponding sound increased energy ratings compared to just listening to river sounds or office noise. Continued exposure to office noise gave the lowest ratings of motivation after the break. Paper II showed improved arithmetic performance and motivation after the break with a nature movie and decreased performance and motivation after continued noise exposure. For the hearing impaired participants, however, continued noise during the break increased motivation and performance, while the movie did not.Taken together, the current thesis demonstrates that open-plan office noise can have a negative impact on fatigue, motivation and performance. How much performance is impaired varies with the cognitive processes required by the tasks performed and hearing status. Moreover, continued noise exposure during a short break can further decrease motivation and subsequent performance.
  • Johansson, Christian, 1980- (författare)
  • Knowledge maturity as decision support in stage-gate product development a case from the aerospace industry
  • 2009
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • För att vara konkurrenskraftiga behöver företag i dagens industri korta ledtider och nå ut på marknaden med sina produkter före konkurrenterna. Därför är produktutvecklingsfasen ett mål för ledtidsförkortningar, där beslut behöver fattas även där beslutsunderlag kan vara ofullständigt. Utmaningen är stödja detta beslutsfattande som sker trots att beslutsgrunden är osäker. Avhandlingen analyserar stage-gateprocessens roll i flygindustrin, där den befanns ha en vidare roll än enbart vara ett beslutsstöd. Den stödjer kommunikation och kunskapsdelning mellan medlemmar i team, genom att bistå konsultation om medlemmarnas tolkning av kunskapsbasen. Denna kommunikativa aspekt är beroende av medverkande individers förmåga att reflektera statusen och kvaliteten på kunskapen i processen. Den här avhandlingen föreslår ett kunskapsmognadsverktyg (knowledge maturity), för att formalisera den här aktiviteten och stärka beslutsfattares medvetenhet om kunskapens status i beslutspunkter. Verktyget fokuserar på tre dimensioner: indata, metod och expertis/erfarenhet. Mognadsskalan fungerar som ett boundary object, för att underlätta skapande av ny kunskap genom att belysa kunskapsbasens mognad och därigenom göra intressenter medvetna om osäkerheter i projekten. Kunskapsmognad stödjer åtgärder för att hantera risk genom att fokusera den kunskap som är i störst behov av förbättring. Detta ökar beslutsfattarens konfidens i beslut. Arbetet i den här avhandlingen har utförts i projekten VIVACE (Value Improvement through a Virtual Aeronautical Collaborative Enterprise) i EUs sjätte ramprogram (FP6), CRESCENDO (Collaborative and Robust Engineering using Simulation Capability Enabling Next Design Optimisation) i EUs sjunde ramprogram (FP7) samt i Fastelaboratoriet, ett VINNOVA Excellence Centre, tillsammans med företag från svensk tillverkningsindustri.
  • Khodadad, Davood (författare)
  • Multiplexed Digital Holography incorporating Speckle Correlation
  • 2016
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • In manufacturing industry there is a high demand for on line quality control to minimize the risk of incorrectly produced objects. Conventional contact measurement methods are usually slow and invasive, meaning that they cannot be used for soft materials and for complex shapes without influencing the controlled parts. In contrast, interferometry and digital holography in combination with computers become faster, more reliable and highly accurateas an alternative non-contact technique for industrial shape evaluation. For example in digital holography, access to the complex wave field and the possibility to numerically reconstruct holograms in different planes introduce a new degree of flexibility to optical metrology. With digital holography high resolution and precise three dimensional (3D) images of the manufactured parts can be generated. This technique can also be used to capture data in asingle exposure, which is important when doing measurements in a disturbed environment. The aim of this thesis is devoted to the theoretical and experimental development of shape and deformation measurements. To perform online process control of free-form manufactured objects, the measured shape is compared with the CAD-model to obtain deviations. To do this, a new technique to measure surface gradients and shape based onsingle-shot multiplexed dual-wavelength digital holography and image correlation of speckle displacements is demonstrated. Based on an analytical relation between phase gradients and speckle displacements it is shown that an object is retrieved uniquely to shape, position and deformation without the unwrapping problems that usually appear in dual-wavelength holography. The method is first demonstrated using continues-wave laser light from twotemperature controlled laser diodes operating at 640 nm. Then a specially designed dual core diode pumped fiber laser that produces pulsed light with wavelengths close to 1030 nm is used. In addition, a Nd:YAG laser with the wavelength of 532 nm is used for 3D deformation measurements. One significant problem when using the dual-wavelength single-shot approach is that phase ambiguities are built in to the system that needs to be corrected. An automatic calibration scheme is therefore required. The intrinsic flexibility of digital holography gives a possibility to compensate these aberrations and to remove errors, fully numerically without mechanical movements. In this thesis I present a calibration method which allows multiplexed singleshotonline shape evaluation in a disturbed environment. It is shown that phase maps and speckle displacements can be recovered free of chromatic aberrations. This is the first time that a multiplexed single-shot dual-wavelength calibration is reported by defining a criteria tomake an automatic procedure. Further, Digital Speckle Photography (DSP) is used for the full field measurement of 3D deformations. In order to do 3D deformation measurement, usually multi-cameras and intricate set-up are required. In this thesis I demonstrate the use of only one single camera torecord four sets of speckle patterns recorded by illuminating the object from four different directions. In this manner, meanwhile 3D speckle displacement is calculated and used for the measurement of the 3D deformations, wrapping problems are also avoided. Further, the same scale of speckle images of the surface for all four images is guaranteed. Furthermore, a need for calibration of the 3D deformation measurement that occurs in the multi-camera methods,is removed. By the results of the presented work, it is experimentally verified that the multiplexed singleshot dual wavelength digital holography and numerically generated speckle images can be used together with digital speckle correlation to retrieve and evaluate the object shape. Usingmultidirectional illumination, the 3D deformation measurements can also be obtained. The proposed method is robust to large phase gradients and large movements within the intensity patterns. The advantage of the approach is that, using speckle displacements, shape and deformation measurements can be performed even though the synthetic wavelength is out of the dynamic range of the object deformation and/or height variation.
  • Löfstrand, Magnus, 1974- (författare)
  • A modelling and simulation approach for linking design activities to business decisions
  • 2007
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • The business environment of the manufacturing industry is changing from a hardware-based product focus to a process and function focus. A current industrial interest is the development and sale of functions. This function could be realised as a product based on hardware, software and services, and may be sold as a function rather than as hardware. This function view is referred to as Functional Products (FP). The new focus for the customer is on value rather than hardware. This presents new challenges for how engineering hardware design may best be carried out. Sale of functional products requires a changed business model in which the price of the functional product is related to the functionality of the product itself; hence the name functional product. The supplier can in such a scenario no longer sell maintenance and spare parts. Instead, these activities become a cost, thus motivating the supplier to increase process efficiency, decrease internal production cost by using less energy per produced unit and increase knowledge about use-cases. The researcher's challenge is how to create new knowledge regarding functional product development for academic as well as for industrial benefit. The research question was formulated as: How may methods or tools for design process modelling and simulation be developed to support functional product development? Four case studies were carried out in Swedish industry. Case study 1 was carried out in cooperation with Hägglunds Drives AB. Case study 2 was carried out in cooperation with companies Hägglunds Drives AB, Volvo Aero and Volvo Car Corporation. Case study 3 was carried out in cooperation Volvo Aero and Case study 4 was carried out in cooperation with nine industrial companies during the formation of the Faste Laboratory, Centre for Functional Product Innovation. Results include the need for integrating product development process and company strategy for functional product development and the identification of the need for new methods and tools to enable better understanding of technology and business processes. The research shows the possibility of evaluating cost and time of development before doing the actual product development work by modelling and simulating the design process. Thus, the knowledge that previously was implicit in the work process is made explicit and possible to manipulate for a desired outcome. Linking the future business cases to work processes by modelling and simulation enables knowledge re-use and work-process predictions concerning cost and time. Hence, modelling and simulation of work processes results in better knowledge of company development capacity earlier than before, thus allowing shorter reaction time to changes in the business domain.
  • Oghazi, Pejvak (författare)
  • Supply chain management : an empirical study on Swedish manufacturing firms enterprise systems adoption, supply chain integration, competition capability and performance
  • 2009
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • Today's marketplace is more fiercely competitive than ever before. Globalization, continual technological advances, and an ever-changing customer demand for new products have brought about new managerial practices and business models. New management approaches and unique business models emerge and fade constantly as managers strive to help their companies succeed in this less-predicTable business world. However, communication and information technologies are offering new opportunities for businesses to compete in the global arena with a variety of tools. One area that has benefited the most from new technologies is supply chain management (SCM). Today, SCM could be a single, integrated function that is responsible for all aspects of material flow, as well as financial and information exchange among business partners within the chain. For several years, pundits have observed that the very nature of competition is changing. Some experts have even claimed that the day is rapidly approaching when companies will no longer compete against other companies. Instead, they foresaw a world in which supply chains will compete with other supply chains for market supremacy. The possibilities in a supply chain are indeed astounding, but the challenges that lie along the path to achieve excellence in supply chain integration are equally formidable. Companies are investing in systems, tweaking measures, and looking to technology and people to find the key to more effective interorganizational cooperation. To help future managers achieve success in this arena, this PhD project articulates a support measure intended to underscore the importance of supply chain integration for the focal firm in terms of better competition capability and performance. A proposed research model and seven hypotheses were developed in this PhD project. A survey was conducted among Swedish manufacturing companies, which resulted in 422 complete and usable responses, with an effective response rate of 65.8%. The hypotheses were tested using Structural Equation Modeling. Additionally, the moderating and mediating effects were also tested in this study. The results obtained for this thesis suggest that a significant relationship exists between the perceived benefits of SCM integration and the adoption of different enterprise systems. With regard to the core issues of this thesis regarding the connection between supply chain integration, competition capability, and firm performance, the findings strongly indicate a positive and direct relationship between these constructs. Furthermore, the present study also determined that the competition capability of a firm mediates the relationship between supply chain integration and the performance of the firm. Consequently, firms that strive to achieve superior performance, and thus establish a strong position in the marketplace, should consider a genuine integration level with their supply chain partners. For this reason, the adoption of different enterprise systems facilitates the achievement of a high-level integration across the supply chain. It is also important to recognize that establishment of a high integration level is essential to achieving superior performance and a strong competition capability in the market today and in the future.
  • Olsson, Nils (författare)
  • Glulam timber arches Strength of splices and reliability-based optimisation
  • 2001
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • Arch structures are very sensitive to changes in the distribution of the load as well as to changes in their shape. A slight change in the load distribution may imply internal forces for which the arch is not designed. During the winter 1993-1994 the Nordic Hall in Sundsvall, Sweden was close to a collapse because of an extremely non-uniform distribution of the snow load, which caused splitting failures at the apex splice for two of the arches. This event and these characteristic properties of arch structures give rise to two main questions which are addressed in this thesis: Is the reliability sufficient and as expected if common deterministic methods are used when designing arch structures, without taking into consideration the large influence of the uncertainties in the distribution of the load? How is the arch to be designed to best utilise the timber with a prescribed reliability? The first question is a reliability problem and the other an optimisation problem and together they will form a reliability-based optimisation problem. This thesis can be divided into three parts concerning glulam arches; structural reliability, strength of splices and reliability-based optimisation. The reliability has been analysed by calculation of the reliability indices using a method based on the linear regression of the basic variables on a linearised safety margin. The influence of the assumed statistical distributions of the basic variables on the reliability index has been studied. Splice connections consisting of nailed steel plates have been tested and a method based on linear elastic fracture mechanics has been proposed for designing this type of splices. A method for reliability-based optimisation of glulam arches has been developed by combining an optimisation routine with calculation of the reliability index by a method based on linear regression. The efficiency of using reliability-based optimisation methods when designing glulam timber arches was clearly demonstrated.
  • Persson, Christer (författare)
  • The olympic host selection process
  • 2000
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • The members of the International Olympic Committee (IOC) who participate in the host election process for the Olympics come from around 77 countries. No other decision process has been found where the final decision is made in secret by so many nationalities. Because of the secrecy, it is not possible for the bidders to ascertain how the individual nationalities have previously evaluated different issues and, using this knowledge, to adapt the proposals to obtain the support of the majority of the voters. This means that its very complex picture of multicultural-influenced preferences must be recognized before it is possible to design a bid that will coincide with the preferences of the majority of the IOC members. This thesis will compile this information by examining the host selection process for the 2002 Olympic Winter Games. The study indicated that a majority of the IOC members considered the following seven bid offers to be determinants when positively differentiating a particular bid from the others, and providing the decision-maker with rational support for his/her bid choice: Olympic Village, Transportation, Sports/arenas, Finances, Telecommunications, Information Technology and Media Center. No bid messenger had any great impact on the majority of the IOC members in their bid choices. The thesis confirmed the common marketing statement: ‘The greater the consistency between the bidder's and the IOC members’ perceptions of the bid offers, the greater the chance the bid has of winning’.
  • Rundquist, Jonas, 1964- (författare)
  • Outsourcing and knowledge integration in new product development
  • 2009
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • This thesis deals with two aspects of knowledge needed for new product development; theaccess to external knowledge through outsourcing of NPD and the integration of knowledgedeveloped when outsourcing activities in the NPD process. As modern products competing onincreasingly international markets call for both complex and specialized knowledge, it isbecoming more important to take an outward perspective of knowledge, searching for externalknowledge sources, in order to be competitive. But it is also important for the firm to take aninward perspective on integration of the knowledge achieved from external sources in order tosecure the knowledge gained.Outsourcing of New Product Development (NPD) refers to the outsourcing of activities fordeveloping new products (goods and/or service), where all or the innovative part of the NPDprocess is purchased externally according to a contract from organizational units separatefrom the outsourcing firm. This means that the service to develop a whole or a part of a newproduct is outsourced. This definition implies that (A) the outsourced activity shall be aninnovative (strongly contributing to the newness) part of the NPD process, (B) the outsourcedactivity was previously conducted internally, and (C) the activity shall be purchased andregulated in a contractual agreement between the organizations.Knowledge integration refers to the process of acquiring, sharing, and making use ofknowledge by combining it with previous knowledge in order to create new value. Becauseknowledge possessed in collaborating firms is often complementary, it is important tocombine it with previous knowledge in the firm. Therefore knowledge integration is chosenthroughout the thesis as the term for the overall process.Based on transaction costs theory, resource based and knowledge based perspectives twomajor issues are investigated. First, the identification of which factors are the most importantfor firms when making the decision to outsource activities in the NPD process. Second, theestablishment of the importance for knowledge integration of external knowledge in the firm,and to find what role level of involvement among staff plays for efficiently achievingknowledge integration.The thesis is a compilation thesis (with six appended papers) based on findings from threequantitative studies and a longitudinal case study (presented in two of the appended papers).Using cases from and samples of medium-sized manufacturing firms with in-house NPD itwas found that, while cost has been traditionally considered the most important factor foroutsourcing in general, search for external knowledge is found to have a greater importancewhen intangible processes as NPD is object for outsourcing. It is also found that thematicknowledge is the most important type of knowledge to efficiently integrate to achieve highinnovation performance and that a higher degree of processes and culture supportinginvolvement, increase knowledge integration when outsourcing activities in the NPD process.
  • Sörqvist, Patrik, 1981- (författare)
  • The Role of Working Memory Capacity in Auditory Distraction
  • 2010
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • The basis of individual differences in susceptibility to auditory distraction has been a research field largely ignored. The current work presents four studies demonstrating that individual differences in working memory capacity (WMC) are related to the magnitude of auditory distraction. The first three reports showed that high WMC attenuates the effects of speech and aircraft noise on reading comprehension and prose memory. The fourth report showed that high WMC attenuates the power of unexpected sound stimulation to capture our attention, but not the interference from changing-state sound streams to seriation processes.Furthermore, the first and the second report showed that the capacity to exclude new, potentially relevant but ultimately irrelevant, materials from memory underlies the relationship between WMC and the effects of speech on reading comprehension/prose memory. Based on these results, a new perspective of WMC called the "sub-process view" was developed, according to which WMC is a compound of functionally distinct subprocesses: some of which are related to auditory distraction. Ten years ago it was not at all clear if cognitive-control processes play a role in auditory distraction, but the studies reported in this thesis strongly suggest that cognitive-control - as reflected in WMC -constitutes a fundamental basis of individual differences in susceptibility to auditory distraction.
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