| 691. |
- Beery, T. H., et al.
(författare)
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Nature to place : Rethinking the environmental connectedness perspective
- 2014
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Ingår i: Journal of Environmental Psychology. - Amsterdam : Elsevier BV. - 0272-4944 .- 1522-9610. ; 40, s. 198-205
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Tidskriftsartikel (refereegranskat)abstract
- The environmental connectedness perspective posits that direct encounter with generalized, or non-specific "nature," leads to environmental connectedness and subsequent pro-environmental behavior. This article examines this perspective and proposes a place-based application of the nature encounter-environmental behavior relation. An empirical study using data from a national survey on outdoor recreation and nature-based tourism is presented. Results show a minimal relationship between measures of environmental connectedness and self-reports of environmental behavior. The following examination of the environmental connectedness perspective reveals that environmental connectedness is rooted in a material/objective perspective, neglecting the human domain of perceptions, values, and representations. The environment as "nature" is portrayed as a geographically undefined agent with the inherent power to change human attitudes and behavior. Based on this, the article concludes with a proposed replacement of the elusive concept of nature for the relational concept of place. © 2014 Elsevier Ltd.
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| 692. |
- Johansson, Nils, 1981-, et al.
(författare)
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Vi måste minska mängden avfall
- 2018
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Ingår i: Göteborgs-Posten. - Göteborg. ; 5 feb
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- Oförmågan att förebygga avfall leder till att miljövinsten i effektiviseringar äts upp av de växande avfallsmängderna. Tvärtemot vad som behövs för att minska klimatpåverkan och miljögifterna, skriver bland andra miljöstrateg Nils Johansson.
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| 693. |
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| 694. |
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Handbook of Big Data and Analytics in Accounting and Auditing
- 2023
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today’s data and analytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook’s content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.
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| 695. |
- Hernant, Mikael
(författare)
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Profitability Performance of Supermarkets : The effects of scale of operation, local market conditions, and conduct on the economic performance of supermarkets
- 2009
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Ever since introduced and rolled out on the market during the 1950's and 1960's the supermarket format of grocery retail stores has played an important role in the grocery retail sector in Sweden, as well as in other countries. Although the sector in Sweden has evolved into a sector harbouring various store formats, the supermarket remains the major one - about half of the total volume of sales currently goes through supermarkets. Issues referring to the economic performance of supermarkets, and its antecedents, are thus of interest not only to retailers, but also to consumers as well as to society, overall.This study contributes to previous research by explicitly addressing bottom-line performance of supermarkets, and by bridging different fields of research. With the structure-conduct-performance (SCP) paradigm as theoretical underpinning, a cross-sectional design is developed for the study, comprising the economic performance of 168 supermarkets. By pooling data from various sources a unique database is developed, providing prerequisites for a comprehensive investigation into the effects of scale of operation, local market conditions, and supermarket conduct on various aspects of supermarket performance, all the way to bottom-line profitability performance.The results show that profitability performance of supermarkets is a consequence of a complex network of relationships between various aspects of economic performance, scale of operation, local market conditions and supermarket conduct. The profit margin, i.e. the span between gross margin and operating costs%, turns out as the major determinant of profitability performance. The profit margin, in turn, is found related to productivity, which in turn is found related to the volume of sales. Scale of operation and local market conditions are found working themselves into profitability performance, via conduct and various aspects of economic performance. However, neither scale nor favorable local market conditions turns out as the determinant of high rather than low profitability performance. Among the most as well as among least profitable, there are small and large supermarkets, facing local markets of favorable as well as unfavorable conditions. Rather, the dividing line between the low vs. highly profitable lies in the interplay between market conditions and conduct. Results from analyses of internal and external characteristics of the least and most profitable show important dissimilarities referring to their interplay with local market conditions. As such, the study provides important implications for retailers, from a strategical, tactical, as well as operational perspective.
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| 696. |
- Johansson, Jörgen, 1958-, et al.
(författare)
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Public Policy for Social Innovations and Social Enterprise—What’s the Problem Represented to Be?
- 2021
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Ingår i: Sustainability. - Basel : MDPI. - 2071-1050. ; 13:14
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Tidskriftsartikel (refereegranskat)abstract
- Social innovations and social enterprise have been seen as innovative measures to achieve sustainable development. Drawing on an evaluation of a development project on creating social enterprises in Sweden, this article analyzes social innovations as a policy area. The policy area is often described as loaded with ideological contradictions. The aim of the article is to explore underlying premises and discourses in policy implementation aimed at creating social innovations in a comparison between two ideal types on social sustainability—(1) an individual activation strategy (responsibilization of the individual) and (2) a societal equilibrium strategy (balancing social values). The research question is inspired by Carol Bacchi’s policy theory and asks what is the problem represented to be? The analysis is carried out at the micro-level as a context-sensitive approach to explore articulations made among actors creating the policy and entrepreneurs participating in a locally organized project. The article contribute with a better understanding of how societal problems and their solutions are discursively determined, with implications for policy makers and project managers active in this policy area. The analysis and findings indicate a significant policy shift during the implementation process. Initially, the policy idea consisted of well-considered ambitions to create a long-term sustainable development. During the implementation of the project, the problem’s representation changes gradually in the direction towards individual activation. This transition is driven by pragmatic difficulties of defining the policy area, problems of separating means from ends, and the need to make decisions based on a limited range of information. We conclude by emphasizing the need for reflection on how the social dimension is defined when implementing social innovation strategies. Furthermore, there is a lack of studies of how this policy area can be linked to policies for social sustainability. © 2021 by the authors. Licensee MDPI, Basel, Switzerland.
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| 697. |
- Kristiansen, Alexander, et al.
(författare)
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The diffusion of management ideas within the MNC: under the sway of the corporate immune system
- 2021
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Ingår i: Review of International Business and Strategy. - : Emerald. - 2059-6014. ; 31:4, s. 576-595
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Tidskriftsartikel (refereegranskat)abstract
- Purpose This paper aims to contribute to the multinational company (MNC) literature by studying the diffusion of a management idea within an MNC and its interaction with the MNC's corporate immune system (CIS). Design/methodology/approach The qualitative single case study draws on evidence of how a management idea augments within an MNC and changes its development practice. Findings The study identifies four phases of the diffusion process and presents the interaction between the management idea and the CIS in each phase. Practical implications The more subsidiaries within an MNC that take the initiative to adopt a management idea, the harder will it become for the headquarters (HQ) to reject it. Thus, to ensure that changes in management practices are based on informed and, ideally, deliberate decisions, managers should critically evaluate management ideas immediately at inception. Originality/value The study breaks new ground by explaining how the CIS reacts to the diffusion of management ideas in MNCs.
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| 698. |
- Semenova, Natalia, Dr, 1978-, et al.
(författare)
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Private engagement by nordic institutional investors on environmental, social, and governance risks in global companies
- 2019
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Ingår i: Corporate governance. - : John Wiley & Sons. - 0964-8410 .- 1467-8683. ; 27:2, s. 144-161
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Tidskriftsartikel (refereegranskat)abstract
- Research question/issueThe paper examines private engagements related to environmental, social, and governance (ESG) incidents as a corporate governance mechanism used by Nordic institutional investors to influence MSCI World companies. The questions addressed are how an agent‐led collaborative engagement is carried out, what are the characteristics of the target companies selected, and if the successful engagements can improve ESG performance compared with pre‐engagement and incomplete cases.Research findings/insightsA unique data set of 355 private engagements of a professional agent on behalf of its Nordic clients is studied on environment, human and labor rights, and corruption risks between 2005 and 2013. An engagement process of the agent is described with focus on sequence and duration of actions of private engagement dialogues before filing a resolution. Successful private engagements, when target companies adopt the proposed ESG changes, are 27.6%. The incident‐driven private engagements target companies rated with high market values and ESG performance. ESG performance and transparency increase for succeeded engagements in the postengagement period and relative to incomplete engagements.Theoretical/academic implicationsThe paper provides empirical support for a social movement‐based influence of private engagements on target companies and adds to the broad‐scale empirical literature on investor activism. In the Nordic governance setting, an agent‐coordinated private engagement is seen as a social movement that supports targeting companies with a potential for change.Practical/policy implicationsInsights are offered to actors in the value chain in financial markets by demonstrating that successful ESG engagements have the potential to change portfolio company ESG practices.
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| 699. |
- Lozano, Rodrigo
(författare)
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Sustainable business models : providing a more holistic perspective
- 2018
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Ingår i: Business Strategy and the Environment. - : John Wiley & Sons. - 0964-4733 .- 1099-0836. ; 27:8, s. 1159-1166
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Tidskriftsartikel (refereegranskat)abstract
- Corporate sustainability has recently been challenging traditional business models that have been based on value proposition, creation and capture. There has been a steady increase in publications using the term “sustainable business models”; however, there have been few that have theoretically defined or characterized the term, and in most cases, they just apply the term. Seven peer‐reviewed papers were selected that aimed to define and explain sustainable business models and that have been widely cited. The papers were analyzed by assessing the elements and activities covered using the corporate sustainability framework, and by comparing them against four approaches to explain organizations. The paper proposes a definition and framework for more sustainable business models aimed at integrating organizational approaches, the company system, stakeholders, change and sustainability dimensions, thus providing a more holistic and systemic approach to discourses on sustainable business models.
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| 700. |
- Kurdve, Martin, et al.
(författare)
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Par experience from production innovation in Mälardalen
- 2018
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Ingår i: PIN-C 2018 Conference Proceedings. ; , s. 411-415
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This case paper describes the role of Mälardalen Industrial Technology Center, an industry support organisation in Sweden and the way it scollaborative innovation support is operated. Three programmes where representatives from academia support industrial companies are studied. The coordinating organisation act as a developed collaboration research centre. This is important for action learning and group development. It is beneficial for the university and companies with a strong programme collaboration with researchers and students.
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