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Helsinki, Finland

The Hanken School of Economics is a Finnish business school located in Helsinki and Vasa, Finland. The school was founded in 1909 under the name Högre Svenska Handelsläroverket and was given its current name in 1927. Hanken has two campuses, one in Helsinki and one in Vaasa. Wikipedia.

Hoglund H.,Hanken School of Economics
Expert Systems with Applications

A number of different models have been suggested for detecting earnings management but the linear regression-based model presented by Jones (1991) is the most frequently used. The underlying assumption with the Jones model is that earnings are managed through accounting accruals. Typically, the companies for which earnings management is studied are grouped based on their industries. It is thus assumed that the accrual generating process for companies within a specific industry is similar. However, some studies have recently shown that this assumption does not necessarily hold. An alternative approach which returns a grouping which is, if not optimal, at least very close to optimal is the use of genetic algorithms. The purpose of this study is to assess the performance of the cross-sectional Jones accrual model when the data set firms are grouped using a grouping genetic algorithm. The results provide strong evidence that the grouping genetic algorithm method outperforms the various alternative grouping methods. © 2012 Elsevier B.V. All rights reserved. Source

Velcu O.,Hanken School of Economics
Information and Management

We applied the notion of strategic alignment to ERP system implementation and used a balanced scorecard approach to analyze business performance. The PLS analysis showed a positive association between realized strategic alignment, shorter and more cost efficient ERP projects, faster reaction times to business events, and the benefits of ERP systems. While each stage of ERP implementation has its inherent intricacies, we concluded that there was a substantial interdependency between the stages of ERP implementation and the success factors in one stage influencing the success of another. © 2010 Elsevier B.V. All rights reserved. Source

Rindell A.,Hanken School of Economics
Qualitative Market Research

Purpose: The purpose of this paper is to investigate the influence of inputs from consumers' past experiences of a company on their current image-construction processes, in the context of non-food retailing. Design/methodology/approach: Research data were collected by a multi-method combination of several different qualitative research methods from individuals selected by the theoretical sampling procedure. Analysis and interpretation conformed to a classic grounded theory approach. Findings: It was found that consumer images generated by relevant past experience are a direct and influential input into real-time corporate image formation. Two new theoretical concepts were identified, "image heritage" and "image-in-use", respectively, distinguishing consumers' past-based images from those they construct in real time. Image heritage is moderated by three principal variables: timespan of awareness, content of earlier experiences, and key temporal focus. Research limitations/implications: This study focused on the corporate image of non-food retailers. Future research should broaden the context, to enhance understanding of image heritage and image-in-use, and yield useful conceptual generalisations. Practical implications: Given that the consumer's view of the company's past plays an important role in their interpretation of its present corporate brand, branding strategy should be informed by a systematic effort to identify the probable components of that historical perception. Originality/value: This study is the first to focus on the influence of the past on consumers' current corporate images. The constructs identified and the terminology novel, offering a radically new dimension to corporate image research. © Emerald Group Publishing Limited. Source

Holttinen H.,Hanken School of Economics
Consumption Markets and Culture

This study examines how consumers enact cultural ideals in mundane consumption. The empirical context is a weekday dinner practice among Finnish households. The findings demonstrate how practices inform consumers how, where, when, and with whom to enact and compromise cultural ideals and identity projects. Thus the practices guide food consumption choices and the meanings that the consumers ascribe to food consumption objects. The consumers are pragmatic, flexible and fragmented as they enact identity projects and cultural ideals in mundane consumption in relation to practices. They compromise the identity projects and the cultural ideals in some practice(s) but not across practices. As the practices serve different ends for the consumers at different times, the meaning of the practices is constantly re-created by the consumers. The perceived value of mundane consumption is related to how well and how frequently the consumers can enact their identity projects and cultural ideals in practices. © 2014, © 2014 Taylor & Francis. Source

Bjork B.C.,Hanken School of Economics
Journal of medical Internet research

The emergence of the Internet has triggered tremendous changes in the publication of scientific peer-reviewed journals. Today, journals are usually available in parallel electronic versions, but the way the peer-review process works, the look of articles and journals, and the rigid and slow publication schedules have remained largely unchanged, at least for the vast majority of subscription-based journals. Those publishing firms and scholarly publishers who have chosen the more radical option of open access (OA), in which the content of journals is freely accessible to anybody with Internet connectivity, have had a much bigger degree of freedom to experiment with innovations. The objective was to study how open access journals have experimented with innovations concerning ways of organizing the peer review, the format of journals and articles, new interactive and media formats, and novel publishing revenue models. The features of 24 open access journals were studied. The journals were chosen in a nonrandom manner from the approximately 7000 existing OA journals based on available information about interesting journals and include both representative cases and highly innovative outlier cases. Most early OA journals in the 1990s were founded by individual scholars and used a business model based on voluntary work close in spirit to open-source development of software. In the next wave, many long-established journals, in particular society journals and journals from regions such as Latin America, made their articles OA when they started publishing parallel electronic versions. From about 2002 on, newly founded professional OA publishing firms using article-processing charges to fund their operations have emerged. Over the years, there have been several experiments with new forms of peer review, media enhancements, and the inclusion of structured data sets with articles. In recent years, the growth of OA publishing has also been facilitated by the availability of open-source software for journal publishing. The case studies illustrate how a new technology and a business model enabled by new technology can be harnessed to find new innovative ways for the organization and content of scholarly publishing. Several recent launches of OA journals by major subscription publishers demonstrate that OA is rapidly gaining acceptance as a sustainable alternative to subscription-based scholarly publishing. Source

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