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Article
Publication date: 1 April 1990

Erik Hansson and Anders Klarbring

The present paper deals with the problem of large displacement frictionless contact between a rigid obstacle and an elastic body. In Klarbring a formulation of this problem which…

Abstract

The present paper deals with the problem of large displacement frictionless contact between a rigid obstacle and an elastic body. In Klarbring a formulation of this problem which makes use of a distance function G is given, and in Björkman the related computational scheme is presented. We give in this introduction a summary of these works, which shows the central position in the computational scheme of the function G, its gradient ΔG and its Hessian Δ2G. In the next section we present a particular distance function that is useful when, in the computational realization, the rigid obstacle is a CAD surface with continuous curvature. As an example of such a surface, we briefly present the conceptual ideas of Ferguson bicubic spline surfaces. Then a search algorithm needed for determination of the value of G during iterations is given. Finally, we present some test examples.

Details

Engineering Computations, vol. 7 no. 4
Type: Research Article
ISSN: 0264-4401

Article
Publication date: 1 February 1997

BO HANSSON

This study examines the pricing of knowledge‐based firms compared with firms that are less dependent on human resources. The results show that an increasing dependence on human…

Abstract

This study examines the pricing of knowledge‐based firms compared with firms that are less dependent on human resources. The results show that an increasing dependence on human resources is followed by a rise in abnormal return. The results indicate that investors are not able to distinguish personnel investments from expenses, leading to an underestimation of earnings and return. The findings suggest that investors may need accounting information on human resources to help improve investment decisions. There is no evidence in the present material to suggest that investors perceive knowledge‐based firms as more risky compared with firms with more accountable (tangible) assets.

Details

Journal of Human Resource Costing & Accounting, vol. 2 no. 2
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 1 April 2016

Chase Treisman, Tanya M. Kelley and Erik W. Johnston

Public organizations have interacted with citizens through increasingly sophisticated internet-enabled technology. Participatory platforms emerged from Web 2.0 technologies in the…

2518

Abstract

Public organizations have interacted with citizens through increasingly sophisticated internet-enabled technology. Participatory platforms emerged from Web 2.0 technologies in the mid-2000s as a governance mechanism to engage citizens in the process of effecting social change. Although the potential of platforms is recognized, its successful implementation has faced challenges. To begin to get a handle on how to best design and manage participatory platforms, we conducted an exploratory participatory action research study grounded in two events – The Policy Challenge and NSF Workshop on Participatory Platforms with a Public Intent. Both events communed practitioners, scholars, and citizen participants with diverse experience and expertise conducting and researching platforms. The insights expressed through the events and follow-up interviews and online survey informed our development of a participatory platform lifecycle and design framework to assist designing successful participatory platforms.

Details

International Journal of Organization Theory and Behavior, vol. 19 no. 4
Type: Research Article
ISSN: 1093-4537

Book part
Publication date: 18 February 2004

Lars Magnusson

A review essay on Ronald Findlay, Lars Jonung and Mats Lundahl, eds. Bertil Ohlin: Centennial Celebration (1899–1999). Cambridge, MA: MIT Press, 2002. Pp. xvi, 546. $60.00.The…

Abstract

A review essay on Ronald Findlay, Lars Jonung and Mats Lundahl, eds. Bertil Ohlin: Centennial Celebration (1899–1999). Cambridge, MA: MIT Press, 2002. Pp. xvi, 546. $60.00. The Swedish economist Bertil Ohlin was born in 1899 and died in 1979. Less than half of his professional life he spent as a full time academic scholar in economics. He was a student at the University of Stockholm and was supervised by his teachers, Gustav Cassel and Eli Heckscher. In 1922, Ohlin presented his licentiat thesis where he set out the ideas later conceptualised as the Heckscher-Ohlin model. Two years later, in 1924, he took his doctoral degree under Cassel with a dissertation simply called Handelns teori (The Theory of Trade). A longer version of this dissertation was later published in English as Interregional and International Trade (1933). This work made him a famous trade theorist in a line of tradition going back to Ricardo and Torrens. Paul Samuelson in 1941 coined and immortalised the term “the Heckscher-Ohlin theorem” which he and Wolfgang Stolper developed further in a famous article in the Review of Economic Studies (1941) entitled “Protection and Real Wages.” Already at the age of 26 the bright young man Ohlin became a professor in economics at the University of Copenhagen and five years later he was appointed to a chair in the same subject at Handelshogskolan (The Stockholm School of Economics) in Stockholm.

Details

A Research Annual
Type: Book
ISBN: 978-0-76231-089-0

Article
Publication date: 1 October 1998

Jan‐Erik Gröjer and Ulf Johanson

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an…

3732

Abstract

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the organization for the economic co‐operation and development (OECD) and European commission (EC), are all part of this accounting change process. With Sweden as a starting point, forces stimulating and inhibiting the development of HRCA are discussed. The main conclusion is that the actual state of things (reality) provides more research opportunities today than in the 1970s. But where are the researchers?

Details

Accounting, Auditing & Accountability Journal, vol. 11 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 29 July 2020

Stefano Grando, Fabio Bartolini, Isabelle Bonjean, Gianluca Brunori, Erik Mathijs, Paolo Prosperi and Daniele Vergamini

This chapter opens the second part of the Volume, focusing on the small farms' role and dynamics within the evolving food system. Assessing small farmers' actual and potential…

Abstract

This chapter opens the second part of the Volume, focusing on the small farms' role and dynamics within the evolving food system. Assessing small farmers' actual and potential contribution to the change towards a sustainable food and nutrition security requires a deep understanding of their strategic decision-making processes. These processes take place in a context highly conditioned by internal and external conditions, including the complex relations between farm and household, which are mapped and described. Building on an adaptation of Porter's model (Porter, 1990), the chapter investigates how farmers, given those conditions, define their strategies (in particular their innovation strategies) aimed at economic and financial sustainability through a multidisciplinary analysis of scientific literature. Internal conditions are identified in the light of the Agricultural Household Model (Singh & Subramanian, 1986) which emphasizes how family farming strategies aim at combining business-related objectives, and family welfare. Then, a comprehensive set of external conditions is identified and then grouped within eight categories: ‘Factors’, ‘Demand’, ‘Finance and Risk’, ‘Regulation and Policy’, ‘Technological’, ‘Ecological’, ‘Socio-institutional’ and ‘Socio-demographic’. Similarly, six types of strategies are identified: ‘Agro-industrial competitiveness’, ‘Blurring farm borders’, ‘Rural development’, ‘Risk management’, ‘Political support’ and ‘Coping with farming decline’.

Book part
Publication date: 24 November 2015

Michiel Erik Moll and Anna Petronella Coreejes-Brink

Small branch libraries are found in many academic institutions. The purpose of this study was to look at specific aspects of management of these branches and in particular the…

Abstract

Small branch libraries are found in many academic institutions. The purpose of this study was to look at specific aspects of management of these branches and in particular the librarians in these branches from an organizational perspective. The organizational structure and support for branches and librarians was looked at in two institutions, Lund University in Sweden, and Cape Peninsula University of Technology in South Africa. An analysis was made through observation, documentary analysis and semi-structured interviews with affected staff at both institutions, and the input compared to determine commonalities as well as differences. The small branch academic librarian is a vital part of the organizational landscape. Although needing strong support from the central organization in terms of mentoring and staff development, they provide a unique contribution to the profession as a whole as they fill the role of specialist generalist – a breed of librarian capable of working with the specialist in their own field, but at the same time covering all the specialized fields that users would expect in an academic library. Although a lot has been written about centralization and decentralization and the subsequent place of small branch libraries, the actual role of the librarians as a unique one within academic institutions has not been highlighted in the literature. This study aims to highlight this and assist libraries in assessing and improving the working relationship between the central organization and the small branch librarians.

Article
Publication date: 28 January 2013

Per Erik Eriksson and Ossi Pesämaa

– The purpose of the study is to propose and test a buyer-supplier integration model, based on clients' collaborative purchasing practices, in a project-based industry.

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Abstract

Purpose

The purpose of the study is to propose and test a buyer-supplier integration model, based on clients' collaborative purchasing practices, in a project-based industry.

Design/methodology/approach

Hypotheses regarding the relationships among the three variables – i.e. incentive-based payment (IBP), partner selection (PS) based on multiple criteria, and joint action (JA) – are tested using structural equation modeling. Empirical data was collected through two survey rounds of 87 and 106 Swedish construction clients.

Findings

The test of the proposed theoretical model receives strong empirical support, indicating that IBP should be coupled with PS based on multiple criteria in order to facilitate JA. Furthermore, it is seen that the occurrence of JA is higher in 2009 than in 2006 and that this is achieved through increased use of IBP.

Research limitations/implications

The hypothesized and tested model provides a theoretical contribution, indicating how to facilitate buyer-supplier integration in project-based industries. In future studies it would be useful to adopt a multiple-informant approach, also including suppliers as respondents in order to capture their views on integration.

Practical implications

An important managerial implication is that public clients need to improve their understanding of how to design bid proposals and evaluate bids based on multiple criteria instead of lowest price, without infringing public procurement acts.

Originality/value

This paper offers unique contributions by addressing a gap in the relationship marketing literature and a lack of quantitative studies of buyer-supplier relationships in project-based industries.

Details

Journal of Business & Industrial Marketing, vol. 28 no. 1
Type: Research Article
ISSN: 0885-8624

Keywords

Book part
Publication date: 11 April 2013

Karina A. Branum, Laura E. Cepeda, Cody Howsmon and Anatoly Zhuplev

Purpose – The purpose of this research is to compare trends, drivers, and best sustainable development (SD) practices in the Nordic region and California…

Abstract

Purpose – The purpose of this research is to compare trends, drivers, and best sustainable development (SD) practices in the Nordic region and California, USA.Design/methodology/approach – Four research propositions are explored: (1) SD is driven by governmental, economic, and social/cultural influences. (2) Social democracy and mixed economies in the Nordic region influence SD differently than the free market system of the United States. (3) The profit-centered, short-term view in the United States impacts SD differently than the longer-term approach in the Nordic region. (4) The egalitarian culture in the Nordic region influences SD differently than the entrepreneurial culture in the United States. The study incorporates a comprehensive literature review, 34 field interviews and research observations in the United States and the Nordic region.Findings – California and the Nordics have similar market economies where SD is largely driven by private sector; however, the role of government more directly influences SD in the Nordic region. Also, the profit-centered, entrepreneurial view of the United States drives innovation in SD based on short-term profitability gains, which ultimately hinders long-term solutions. Alternatively, the egalitarian culture in the Nordic region manifests in more focused and quicker adoption of SD policies. Lastly, the Nordics have a broad range of SD goals and a competitive advantage in key SD technologies. Conversely, California pursues a large variety of technologies without clearly defined goals that tend to be less effective than the Nordic countries.Originality/value of chapter – The chapter identified similarities and differences in SD trends, best practices, policies, and attitudes: California compared to Nordic countries.

Details

Principles and Strategies to Balance Ethical, Social and Environmental Concerns with Corporate Requirements
Type: Book
ISBN: 978-1-78190-627-9

Keywords

Article
Publication date: 1 January 2006

Karl‐Gustav Hansson

To present empirical and theoretical evidence that our national accounts are improper for model applications. To propose a design for a micro foundation of the basic economic data…

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Abstract

Purpose

To present empirical and theoretical evidence that our national accounts are improper for model applications. To propose a design for a micro foundation of the basic economic data that will give analytical national accounts. To present arguments for the need for an academic and scientific foundation of national accounting.

Design/methodology/approach

Reviews published works in the field. In the theoretical discussion simple index algebra and Edgeworth‐Bowley boxes are used.

Findings

Shows that conventional accounting methods and deflation procedures imply inconsistent national accounts.

Research limitations/implications

To fulfill the idea presented, that new designs for sampling of basic data‐based on new data technology have to be considered and developed. Also a new accounting system has to be developed based on modern administration systems.

Practical implications

If the idea is fulfilled a new kind of national accounts suited for meaningful and analytical model applications will be available. The need to revise national accounts will not be a case to consider.

Originality/value

The paper presents theoretical evidence that our national accounts are not analytical, which is requirement for meaningful model applications. National account users should be interested in the proposal and result.

Details

Kybernetes, vol. 35 no. 1/2
Type: Research Article
ISSN: 0368-492X

Keywords

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