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- Carlbäck, Mats, 1965-
(författare)
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From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach
- 2011
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The objective of this research project is to analyse and identify the role of tools used in the restaurant industry to improve resource management efficiency and performance, to develop and test the Experience Accounting tool, and to test and evaluate if this particular system is the system that could fill a gap in the hospitality industry.The research is based on the notion that the hospitality business is part of the experience industry and is producing experiences rather than a plate of food and a bed to sleep in.By using a constructive approach to first review the current situation and then use a case study to test and try to establish the practicality of the new management accounting tool, the goal is to lay the foundations for a tool that could be used by the practitioners in their quest for better utilisation of the resources at hand, by producing experiences better aligned with the guests willingnessto pay for experiences.The research identified a need for more sophisticated management accounting methods. Further, the study resulted in a new management accounting tool - Experience Accounting, which takes a step from cost accounting towards customer accounting. This new tool was received well by the practitioners involved in the Swedish restaurant business. The tool also contributed a valuable adhoc feature in terms of a possibility to get a snapshot of the business performance at any given time, as the use could identify the current performance compared to historic data, pre set aims or budgets. It could also be applied by managers or consultants as a benchmarking feature compared to industry standards.
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| 2. |
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| 3. |
- Clements, Lucie, et al.
(författare)
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Inspired or Inhibited? : Choreographers’ Views on How Classical Ballet Training Shaped Their Creativity
- 2022
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Ingår i: Journal of Dance Education. - : Taylor & Francis. - 1529-0824 .- 2158-074X. ; 22:1, s. 1-12
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Tidskriftsartikel (refereegranskat)abstract
- Classical ballet training has been criticized for prioritizing technical excellence over creativity,despite 21st century dancers needing to be strong in both aspects. The aim of this study was toinvestigate professional choreographers’ views on (a) how ballet training inspired vs. inhibitedtheir creativity and (b) potential gender differences in this regard. Eight choreographers (50%female) participated in semi-structured interviews, with transcripts analyzed using thematicanalysis. The key theme was created from accounts of how ballet training impacted on interviewees’Intrinsic motivation to create, fed into by experiences of Autonomy, Variety andOpportunities. Experiences of significant autonomy thwarting were considered to have inhibitedcreativity; this was one of several areas of gender difference, and a reason for participants topursue choreography rather than stay employed as dancers. In following the emergentRecommendations for schools, it is possible that Intrinsic motivation to create could be betternurtured in ballet training.
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| 6. |
- Glaser, J., et al.
(författare)
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Workplace Intervention for Heat Stress: Essential Elements of Design, Implementation, and Assessment
- 2022
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Ingår i: International Journal of Environmental Research and Public Health. - : MDPI AG. - 1660-4601. ; 19:7
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Tidskriftsartikel (refereegranskat)abstract
- Heat stress is associated with numerous health effects that potentially harm workers, especially in a warming world. This investigation occurred in a setting where laborers are confronted with occupational heat stress from physically demanding work in high environmental temperatures. Collaboration with a major Nicaraguan sugarcane producer offered the opportunity to study interventions to prevent occupational heat-stress-related kidney disease. Two aims for this study of a rest-shade-water intervention program were: (1) describe the evolving intervention, summarize findings that motivated proposed improvements, assess impact of those improvements, and identify challenges to successful implementation and (2) extract primary lessons learned about intervention research that have both general relevance to investigations of work-related disease prevention and specific relevance to this setting. The learning curve for the various stakeholders as well as the barriers to success demonstrate that effectiveness of an intervention cannot be adequately assessed without considerations of implementation. Designing, effectively implementing, and assessing both health impacts and implementation quality is a resource-intensive endeavor requiring a transdisciplinary approach. Both general and specific lessons learned are presented for decisions on study design and study elements, implementation assessment, and management engagement in understanding how productivity and health can be successfully balanced and for building effective communication between investigators and all levels of management.
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| 7. |
- Höjgård, Sören, et al.
(författare)
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Fler eller färre vildsvin? - en samhällsekonomisk analys
- 2022
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Rapport (populärvet., debatt m.m.)abstract
- Vildsvin är ett omdiskuterat djurslag i Sverige. Många ser dem som ett uppskattat inslag i naturen, dels som jaktbyte och dels för att de bidrar till naturupplevelser, skogstillväxt och biologisk mångfald. Samtidigt orsakar de skador på jord- och skogsbruk, villatomter och grönområden samt trafikolyckor. Dessa kostnader drabbar ofta andra än dem som anser sig dra nytta av vildsvinens existens. Under senare tid har man också diskuterat vildsvinens betydelse för spridning av Afrikansk Svinpest, en virussjukdom som för närvarande inte finns i Sverige men som skulle kunna innebära höga kostnader för svensk grisnäring om den spreds hit. En fråga är därför om den nuvarande svenska vildsvinsstammen är av lämplig storlek utifrån ett samhällsekonomiskt perspektiv.För att undersöka detta har vi sökt identifiera vilka nyttor och kostnader vildsvinen orsakar samhället. Det visar sig att kunskapsunderlaget är begränsat, särskilt för att skatta den förväntade kostnaden av ett utbrott av Afrikansk Svinpest. Även utan hänsyn till kostnader för ett eventuellt utbrott av Afrikansk Svinpest tyder resultaten emellertid på att samhällets kostnad för ytterligare ett vildsvin, marginalkostnaden, är högre än samhällets nytta av ytterligare ett vildsvin, marginalnyttan, givet den nuvarande stammens storlek. Samhällets välfärd skulle därmed öka om stammen reducerades eftersom kostnaderna skulle minska mer än nyttan. Resultaten anger dock inte hur mycket den bör minska då det saknas data för att skatta marginalnyttor och marginalkostnader vid olika storlekar på vildsvinsstammen.
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| 8. |
- Kero Andertun, Jakob, et al.
(författare)
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The Effect of Zn Content and Granulation Temperature on Zn Leaching in an Fe-Saturated (FeXZn(1−X))2SiO4 System
- 2022
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Ingår i: Minerals. - : MDPI. - 2075-163X. ; 12:6
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Tidskriftsartikel (refereegranskat)abstract
- The zinc in the fayalite slag of copper smelters, in which Zn-containing raw materials are used, is mainly found to be in oxidic phases, such as glassy iron silicate. During the slag water granulation process, the molten slag is heated, whereby the granulated slag achieves varying granulation temperatures. Therefore, in this study, we aimed to characterize and assess the leaching behavior of a synthesized Fe-saturated (FeX,Zn(1−X))2SiO4 system to understand the dependance of the zinc leaching behavior on the parameters of the ZnO content (1–10 wt.%) and granulation temperature (1300 or 1400 °C). It was found that the Zn leaching increased with the increasing Zn content and granulation temperature, using both batch and static pH leaching methods. Zn leaching was further increased at pH 5 using diluted nitric acid under oxidation conditions. Among the oxides in the samples—fayalite, spinel, and glass—glass was found to contribute to Zn leaching, owing to its weathering during pH-titration.
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| 9. |
- Kero, Ida, et al.
(författare)
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Carbon atmosphere effect on on Ti3SiC2 based composites made from TiC/Si powders
- 2010
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Ingår i: Ceramics International. - : Elsevier BV. - 0272-8842 .- 1873-3956. ; 36:4, s. 1259-1263
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Tidskriftsartikel (refereegranskat)abstract
- The previous termeffect of carbonnext term activity and CO pressure in the furnace previous termatmospherenext term is investigated with respect to the phase reactions during heat treatment of TiC/Si powders. Special attention is given to the production and decomposition of Ti3SiC2. Samples were heated in graphite and alumina furnaces, connected to a dilatometer which enabled the in-situ analysis of the phase reactions. The phase compositions of the heat treated samples were determined by x-ray diffraction. The reducing previous termatmospherenext term of the graphite furnace enhanced the reactivity of the starting powder and enabled phase reactions to take place at a lower temperature than in the alumina furnace. TiSi2 and SiC phases formed at temperatures below the melting point of Si and were continuously consumed at higher temperatures. Ti3SiC2 formed at the melting point of Si regardless of furnace previous termatmosphere.next term No decomposition of the Ti3SiC2 was observed in either furnace.
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