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This study aims to analyze the levels of vitamin C, phenolic compounds and antioxidants in baby food. Providing nutritious food to the infants is essential for their growth and development. Baby foods are foods prepared from any suitable nutritive material and intended for feeding children after six months of age. The search for foods that meet the nutritional needs of children and that also promote aspects of health has increased on the part of parents.

A total of 17 different types of baby foods (2 brands) were purchased and the vitamin C content, total phenolic compounds (TPC) and antioxidant activity were determined. The authors also assessed the adequacy of labeling in accordance with regulatory parameters. Data was submitted to analysis of variance, and the means were compared by the Tukey test at 5% probability. Principal component analysis was performed to evaluate the results (phenolic compounds, vitamin C and antioxidant activity) from the multidimensional point of view.

In general, the labeling of baby foods proved to be within the legislation, but with confusing information for the consumer. BF7-AAPO (apple pulp and juice, papaya and orange juice), BF-BAO (banana, apple juice and oatmeal) and BF-AA (apple pulp and juice) showed the highest vitamin C content (20–28 mg/100 g; p < 0.001). BF-A (apple), BF-B (banana) and BF-AA showed the highest TPC (7–8.2 mg/100 g; p < 0.001). BF-CP (cassava-parsley), BF-PCBCP (potato, carrot, beef and cassava-parsley) and BF-PCBB (potato, carrot, beef and broccoli) showed the highest antioxidant activity (44–48%; p < 0.001). High value of TPC was related to high value of antioxidant activity in baby foods. In conclusion, vitamin C content in the baby foods was different from those reported on the labels and there was a direct relationship between the content of TPC and the antioxidant capability.

The objective of this work was to evaluate bioactive compounds and antioxidant activity in baby foods. So far, few papers have reported on the subject as the authors seek to know about essential nutrients. However, this knowledge is important because these compounds can decrease and/or prevent inflammatory processes in the body.

In this paper, a hybrid formulation for solving time harmonic eddy current problems in terms of magnetic field h is considered. In particular, we discuss some properties of the implicit boundary condition on the discrete level and the computation of the integral operator exploited in this context. An iterative technique is confirmed to be efficient in solving the arising, partly dense, complex linear system of equations. Furthermore, some test results, including timings for linear solvers are presented.

The purpose of this paper is to examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system.

The authors use a qualitative case study with abductive theorizing and empirical data obtained through semi-structured interviews, observation and document analysis.

The new environmental measures were reshaped by aligning them with the existing and dominant collective identity in the case organization – in other words, cost savings and profitability. Moreover, the institutional logic forced the environmental measures to remain as non-strategic and non-bonus criteria in favour of traditional financial measures.

Thornton and Ocasio’s (2008) institutional logic is applied and its potential for analyzing change in environmental accounting is shown. The paper illustrates how collective identity and institutional logic are important mechanisms reshaping environmental performance measurement design and use, when the existing collective identity is reproduced.

The purpose of this paper is to investigate how and why a case company integrated an environmental management system (EMS) into a performance management system (PMS), specifically a balanced scorecard (BSC).

This interpretative case study utilized qualitative methods in semi‐structured interviews, internal documents and e‐mails.

The company integrated its environmental measures into the process perspective in its BSC. The integration centralized its fragmented PMS, stimulated its strategic control and complemented its financial reporting. This integration also crystallized the causality between the company's environmental actions and financial performance. Therefore, the integration enabled improvements to environmental performance and strengthened the finance‐oriented culture of the company.

The study has general limitations associated with the qualitative methods used.

The paper shows that environmental measures are worthwhile elements to integrate into the process perspective of a PMS if a company is in an industrial sector. Environmental measures can be worth selecting due to the way the measures affect a company's financial performance, if the company has a very finance‐driven culture. BSC can be useful for different purposes, such as for centralizing a fragmented information system, legitimizing environmental actions and for strengthening corporate culture.

The purpose of this study is to present and compare the results of an evaluation of two self‐organizing map (SOM) models' suitability for financial environment analysis. The models are constructed for analyzing the macro‐ and firm‐level environments in the international pulp and paper industry.

The data for the evaluation were collected through a field survey in 13 publicly‐noted Finnish companies, with a total of 36 respondents. All the respondents were involved in business intelligence or corporate development related tasks.

The results indicate that, the respondents appreciated the capabilities of both SOM models. All of the factors relating to accuracy, content, format, timeliness, and usability for strategic decision making received ratings higher than neutral. Respondents also concluded that the SOM models have additional benefits compared to currently used methods. Finally, the respondents were willing to utilize the SOM as a complement to other tools for analyzing the competitive environment. Some subfactors of the firm level SOM model received statistically higher averages than the macro‐level SOM model.

Despite the SOM having been utilized in thousands of different applications, user satisfaction with the SOM and its information products has not previously been widely evaluated, especially not by potential end‐users.

This study aims to examine and visualize the adopted internal control structure and effectiveness in firms and present a typology of firms. Control structure and effectiveness are measured based on the assessment of management, rather than using reported material weaknesses as most studies do. This type of evaluation is more purposeful for firms that do not apply the Sarbanes-Oxley Act. Internal control frameworks provide only broad guidance concerning internal control concepts, leaving the details to the adopting firms.

The survey data (from 741 CEOs) are clustered using the self-organizing map, a visual artificial neural network approach. A three-dimensional effectiveness proxy is used.

The analysis reveals four alternative types of internal control effectiveness in firms and visually presents how the components of the internal control structure are associated with each one. A typology of internal control structure and effectiveness is then created.

The findings suggest that there are interrelated, but not straightforward, relationships between internal control variables and that there is a link between some of them and higher internal control effectiveness in practice. These findings have important implications for those responsible for improving or assessing internal control, such as management, personnel and internal and external auditors.

This paper uses a clustering approach to create a typology for alternative types of internal control structure and effectiveness, based on data from actual firms. Instead of using material weaknesses as a measure, this study uses managers’ own assessments of internal control effectiveness.

The purpose of this paper is to investigate how different actors influenced the implementation of an environmental management system (EMS) and a performance measurement system (PMS) in a case company when the systems are eventually integrated. Another purpose is to illustrate how the frameworks of Gibson and Earley and Lovaglia et al. can be utilized to investigate the implementation of different management systems in practice.

This paper is an interpretative case study, which utilizes qualitative methods such as semi‐structured interviews and internal documents.

The results indicate the importance of maintaining a separation between the power and status of an actor in EMS and PMS implementation processes, and the ways in which the power and status of actors in the EMS and PMS implementation differed. The status and role of an actor can change although the power may be static during the implementation of different management systems. Therefore, the paper confirms the classification of Lovaglia et al. and proposes that their classification should be added to the framework of Gibson and Earley.

Earlier accounting studies using the institutional theory framework of Burns and Scapens did not specifically investigate the role of actors, or their power and status in implementing two different management systems. The collective action frameworks of Gibson and Earley and Lovaglia et al. have not been practically utilized before in EMS and PMS studies. Furthermore, EMS and PMS integration studies have usually been normative without empirical case data.

The purpose of this paper is to analyze the forces that prompted a Finnish food manufacturing company to implement environmental management system (EMS) and performance management system (PMS). The paper also aims to describe how and why environmental issues were integrated onto a balanced scorecard (BSC).

The paper utilizes both qualitative and longitudinal case study approaches. Semi‐structured interviews are the main source of empirical data; these were conducted by both researchers.

The forces driving the implementation of the EMS changed from external to internal forces over time. The initial purpose of EMS implementation was to obtain an environmental certificate. Later on the forces turned to internal ones when the causal link between improving environmental performance and profitability was recognized. The PMS implementation, as well as the PMS and EMS integration, had internal forces driving them. The company integrated environmental indicators into its BSC, which thus connected the EMS and PMS. This integration demonstrated the financial impacts of the environmental improvements.

The limitation relates to the methodological issues when the results can be generalized theoretically.

If dealing with environmental issues is considered to potentially increase profitability, there must be a great potential to improve environmental performance at the same time. If environmental measures are integrated into a BSC, they are monitored and discussed more precisely. The BSC is thus a worthwhile tool for reporting information on environmental performance. The construction of an EMS and a PMS requires a co‐operation between different functions and levels of the organization. Finally, the forces for improving EMS and PMS can emerge both from outside and inside.

This paper contributes to the empirical research on environmental and performance management by integrating these two issues, and also illustrates that forces are dynamic rather than static.

Multilevel environment analysis is important for companies operating on the global market. Previous studies have in general focused on one level at a time, but the need to perform multilevel environment analysis has also been stressed. Multilevel analysis can partly explain the benchmarking gap between companies, as changing conditions in the upper environment levels affect lower levels. In today's information‐rich era, it is difficult to conduct multilevel analysis without suitable computational tools. This paper illustrates how the self‐organizing map can be used for the simultaneous comparison of industry‐level changes and financial performance of pulp and paper companies. The study shows the importance of simultaneous analysis, as some simultaneous changes were found at both industry and corporate levels. Also found were some industry‐specific explanatory factors for good (Scandinavian companies) and poor (Japanese companies) financial performance. The results indicate that the self‐organizing map could be a suitable tool when the purpose is to visualize large masses of multilevel data from high‐dimensional databases.

This study aims to evaluate the practical suitability of the frameworks of Tillema and Dixon et al. for assessing the scope of information systems (IS). The study also investigates whether these frameworks help determine an appropriate scope for a new IS before implementation.

This study utilizes both qualitative and quantitative data from a case company. The company is a middle‐sized Finnish international technology company with about 1,000 employees.

Both frameworks are useful in assessing scope. The integrated contingency framework (ICF) by Tillema lacks detailed suggestions of how to design an IS. The performance measurement questionnaire (PMQ) by Dixon et al. makes it possible to determine detailed information requirements in addition to an appropriate scope.

The study has the general case study limitations.

Companies should utilize both ICF and PMQ frameworks when implementing IS. ICF allows determination of the general scope of IS whereas PMQ enables investigation of the specific measures of IS.

Earlier IS scope contingency theory studies used few contingency factors, and were primarily quantitative and so did not provide useful frameworks for determining scope in practice. ICF and PMQ are exceptions but their usability in determining the appropriate IS scope is not evaluated in earlier studies. This study also combines both quantitative and qualitative approaches; which has been a limitation of earlier studies.