| 1. |
|
|
| 2. |
|
|
| 3. |
|
|
| 4. |
- Andersson, Göran, et al.
(författare)
-
Towards strategic inter-organisational management accounting.
- 2007
-
Konferensbidrag (refereegranskat)abstract
- We argue that strategic management accounting (SMA) and inter-organisational management accounting (IOMA) have developed management accounting (MA) in two dimensions. In previous theory these concepts are rather vague and they are mainly treated independently. A concept analysis focused on attributes for SMA and IOMA is performed. Similarities and differences in earlier writings are identified. The analysis shows that SMA is an academic, theory-based conceptualisation with weak practical application. The opposite is valid for IOMA. SMA is strategy- and competitor-oriented, while IOMA is measurement- and supplier-oriented. We suggest an integration of the two. With strategic inter-organisational management accounting (SIOMA) a combination of the advantages of SMA and IOMA is achieved. We suggest using SIOMA as a conceptual tool, when an enterprise attempts to improve its competitiveness.
|
|
| 5. |
- Andersson, Göran, et al.
(författare)
-
Värdecirkeln. Hur utvecklar IKEA och Volvo långsiktig konkurrenskraft.
- 2008
-
Konferensbidrag (refereegranskat)abstract
- Ökad global konkurrens ger ökad kundmakt, vilket sätter kundvärde i fokus. Kundvärde kan konkretiseras i egenskaper eller attribut för produkter. För att skapa produktattribut och kundvärde krävs aktiviteter. Om varje aktivitet utförs av det mest lämpade företaget erhålls ett effektivt värdeskapande. Gränserna mellan företag öppnas mer och mer och det är inte självklart vilket företag som skall utföra vilken aktivitet. Det har blivit allt vanligare att företag utvecklar täta relationer med kunder och leverantörer. Konkurrensen mellan företag kan vara mindre betydelsefull än konkurrensen mellan olika värdesystem. Hur hanterar företag denna nya verklighet? Hur klarar etablerade modeller som värdekedja, värdesystem och värdestjärna att beskriva och förklara uthålligt värdeskapande i denna situation? Går det att utveckla en modell för värdeskapande som bättre avbildar denna nya verklighet? Vi har genomfört fallstudier vid två stora, framgångsrika företag, Ikea och Volvo Art. Studien visar att värdekedja, värdesystem och värdestjärna har svagheter och föreslår en ny modell som vi ger namnet värdecirkel. Värdecirkeln illustrerar att nyckeln till konkurrenskraft är förmågan att identifiera kundvärde, översätta detta till produktattribut, konfigurera värdeskapande aktiviteter som genererar det identifierade kundvärdet. Värdecirkeln visar att ett ledande företag kan skaffa sig kontakt både med värdeskapandets startpunkt och slutpunkt och därigenom få ett kontinuerligt lärande. Detta ger uthållig konkurrenskraft.
|
|
| 6. |
- Baranowska, Izabella, et al.
(författare)
-
Sensory ataxic neuropathy in golden retriever dogs is caused by a deletion in the mitochondrial tRNATyr gene
- 2009
-
Ingår i: PLoS Genetics. - : Public Library of Science (PLoS). - 1553-7390 .- 1553-7404. ; 5:5, s. e1000499-
-
Tidskriftsartikel (refereegranskat)abstract
- Sensory ataxic neuropathy (SAN) is a recently identified neurological disorder in golden retrievers. Pedigree analysis revealed that all affected dogs belong to one maternal lineage, and a statistical analysis showed that the disorder has a mitochondrial origin. A one base pair deletion in the mitochondrial tRNA(Tyr) gene was identified at position 5304 in affected dogs after re-sequencing the complete mitochondrial genome of seven individuals. The deletion was not found among dogs representing 18 different breeds or in six wolves, ruling out this as a common polymorphism. The mutation could be traced back to a common ancestor of all affected dogs that lived in the 1970s. We used a quantitative oligonucleotide ligation assay to establish the degree of heteroplasmy in blood and tissue samples from affected dogs and controls. Affected dogs and their first to fourth degree relatives had 0-11% wild-type (wt) sequence, while more distant relatives ranged between 5% and 60% wt sequence and all unrelated golden retrievers had 100% wt sequence. Northern blot analysis showed that tRNA(Tyr) had a 10-fold lower steady-state level in affected dogs compared with controls. Four out of five affected dogs showed decreases in mitochondrial ATP production rates and respiratory chain enzyme activities together with morphological alterations in muscle tissue, resembling the changes reported in human mitochondrial pathology. Altogether, these results provide conclusive evidence that the deletion in the mitochondrial tRNA(Tyr) gene is the causative mutation for SAN.
|
|
| 7. |
- Andersson, Göran, et al.
(författare)
-
- 2007
-
Konferensbidrag (refereegranskat)abstract
- This paper focuses R&D activities and specifically the choices of where, and by whom, they are performed. We propose the term “rightsourcing” for the balance of location at home and abroad combined with the balance of in- and outsourcing. We identify the studied companies, Canon and Honda, to be idea and research based. The rightsourcing of their R&D activities showed that R&D represents core competence. In theory it is often claimed that core competence could or should not be outsourced. Canon and Honda went one step further. They declared that R&D was their heart and soul, based in their core values imagines and dreams. Core competence founded in core values was a strong barrier against outsourcing. Canon and Honda took advantage of regional heterogeneity in resources and customer preferences, when they located R&D. We introduce the rightsourcing matrix as a tool to visualize rightsourcing of R&D.
|
|
