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Sökning: AMNE:(SOCIAL SCIENCES Business and economics) > (2010-2011) > Tidskriftsartikel > Mälardalens högskola

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  • Eriksson, Kimmo, 1967-, et al. (författare)
  • Emotional reactions to losing explain gender differences in entering a risky lottery
  • 2010
  • Ingår i: Judgment and decision making. - 1930-2975. ; 5:3, s. 159-163
  • Tidskriftsartikel (refereegranskat)abstract
    • A gender difference in risk preferences, with women being more averse to risky choices, is a robust experimental finding. Speculating on the sources of this difference, Croson and Gneezy recently pointed to the tendency for women to experience emotions more strongly and suggested that feeling more strongly about negative outcomes would lead to greater risk-aversion. Here we test this hypothesis in an international survey with 424 respondents from India and 416 from US where we ask questions about a hypothetical lottery. In both countries we find that emotions about outcomes are stronger among women, and that this effect partially mediates gender difference in willingness to enter the lottery.
  • Ekman, Peter, et al. (författare)
  • ERP selection through business relationships : adaptations or connections
  • 2011
  • Ingår i: International Journal of Entrepreneural Venturing. ; 3:1, s. 63-83
  • Tidskriftsartikel (refereegranskat)abstract
    • This article analyses how a generic form of information technology (IT), enterprise resource planning (ERP) systems, can be selected by companies to enhance their business. ERP systems are a means of becoming more efficient through predefined standard functions called 'best practices'. Following the theory that markets are made up of business relationships in a network context, managerial advice would be to assess the vendor's existing business relationships. A company can harvest the inherent functions that an ERP system has from the vendor's prior interaction with other customers. This paper discusses how a company benefits from engaging in a new business relationship with an ERP vendor to become more competitive. However, this relationship is double-edged. A lesson is that the functions developed by the ERP vendor and the customer only offer a temporal competitive advantage, given that it can be used later in the ERP vendor's other connected business relationships.
  • Schiller, Stefan, 1949- (författare)
  • Management Accounting in a Learning Environment
  • 2010
  • Ingår i: Journal of Accouting & Organizational Change. - Yorks, UK : Emerald Group Publishing Limited. - 1832-5912. ; 6:1, s. 123-148
  • Tidskriftsartikel (refereegranskat)abstract
    •  Purpose – The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network-oriented direction, informed by an experiential or integrated approach to learning.Design/methodology/approach – This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory.Findings – By introducing and elaborating on the concept of local management accounting system (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting – Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills.Research limitations/implications – One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning.Practical implications – The reported case illustrates how management accounting may facilitate process innovation in a practical setting.Originality/value – By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation.
  • Yamin, Mo, et al. (författare)
  • Subsidiary importance in the MNC: : what role does internal embeddedness play?
  • 2011
  • Ingår i: International Business Review. - 0969-5931. ; 20:2, s. 151-162
  • Tidskriftsartikel (refereegranskat)abstract
    • At a conceptual level, the eclectic paradigm of international production has evolved in response to the growth of inter-firm alliances and networks. Yet, there is little empirical research on the nature, extent and compatibility of external network relationships formed at the subsidiary level to support this development. We propose that these relationships may be incorporated into the eclectic paradigm by measuring the extent of quasi-internalisation (transfer) of firm-specific advantages and resources between the subsidiary and local customers, suppliers, and alliance partners. Two distinctive features of this paper are observation of quasi-internalisation via subsidiary–network relationships, and exploration of the complementarity of quasi-internalisation with FDI. The study is based on data concerning 516 foreign subsidiaries headquartered in New Zealand. Our results indicate that quasi-internalisation of resources occurs via external network relationships, and complements FDI by allowing the subsidiary to become an organiser of both internal and external resources.
  • Strannegård, Lars, 1969-, et al. (författare)
  • Unstable Identities: Stable Unsustainability
  • 2010
  • Ingår i: Sustainable Development. - Wiley InterScience. - 0968-0802. ; 18:3, s. 119-122
  • Tidskriftsartikel (refereegranskat)abstract
    • The identity concept has emerged as a key analytical concept in the social sciences in the past decades. In both scientifi c accounts and everyday use, the identity concept has tradi- tionally been seen as something that individuals possess. This view has however been heavily criticized by a social identity strand of social science, where identity is a matter of a negotiation where different social roles are learned in relations with others. The relational view of identities creates some serious problems for the sustainability challenge. In a world of relational identities, individuals are engaged in identity-creating interactions every day. Key problems are that the interactions, in urban environments, are highly commercialized; consumption cues are emotionally based and speak to our senses, and outnumber the competing cues several times over. Sustainable lifestyles are thus very fragile.
  • Holmgren Caicedo, Mikael, et al. (författare)
  • Managing and measuring employee health and wellbeing: : a review and critique
  • 2010
  • Ingår i: Journal of Accounting & Organizational Change. - Emerald Group Publishing. - 1832-5912. ; 6:4, s. 436-459
  • Tidskriftsartikel (refereegranskat)abstract
    • Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises. Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account. Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place. 
  • Holmgren Caicedo, Mikael, et al. (författare)
  • The makings of a statement: : accounting for employee health
  • 2010
  • Ingår i: Journal of Human Resource Costing and Accounting. - Emerald Group Publishing. - 1401-338X. ; 14:4, s. 286-306
  • Tidskriftsartikel (refereegranskat)abstract
    • Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system. 
  • Söderbaum, Peter, 1937- (författare)
  • Demokratisera nationalekonomin : Problmet är att nationalekonomi inte bara är vetenskap utan samtidigt ideologi
  • 2011
  • Ingår i: Grus & Guld. - Skövde : JAK Medlemsbank. - 1650-470404. ; :2, s. 27
  • Tidskriftsartikel (populärvet., debatt m.m.)abstract
    • Krav på demokrati ställs i många länder men sådana krav är relevanta i en del sammanhang också i vårt eget land och till och med i universitetsvärlden. Nationalekonomi betraktas som vetenskap men är samtidigt ideologi. Neoklassisk teori ligger nära neoliberalismen som ideologi och legitimerar därmed densamma. Problemet är att neoklassisk teori befinner sig i en monopolsituation vid våra nationalekonomiska institutioner. Detta har samtidigt en ideologisk innebörd. Endast pluralism i meningen att konkurrens mellan olika teoretiska perspektiv uppmuntras gör undervisning och forskning i nationalekonomi mer förenlig med normala demokratiska ideal.
  • Söderbaum, Peter, 1937- (författare)
  • Från monopol till konkurrens och pluralism inom nationalekonomin
  • 2010
  • Ingår i: Fria Tidningen. - Skarpnäck : Fria Tidningen. - 1654-9449. ; :11, s. 4-5
  • Tidskriftsartikel (populärvet., debatt m.m.)abstract
    • Undervisningen i nationalekonomi vid Sveriges universitet sker enligt neoklassisk teori. Denna teori är speciell ur ideologisk synvinkel och legitimerar neoliberalismen som ideologi. Införande av pluralism vid nationalekonomiska institutioner är ett viktigt steg ur demokratisk synvinkel och när det gäller att komma till rätta med en ur miljösynpunkt ohållbar samhällsutveckling.
  • Söderbaum, Peter, 1937- (författare)
  • Sustainability economics as a contested concept :  
  • 2011
  • Ingår i: Ecological Economics. - Elsevier. - 0921-8009. ; 70:6, s. 1019-1020
  • Tidskriftsartikel (refereegranskat)abstract
    • Sustainability economics as a concept is interpreted differently in different publications. Some authors look for a modification of mainstream neoclassical economics while the present author regards sustainability economics as part of a different and separate economics paradigm. 
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