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Budgets are commonly viewed as a central component of management control systems (MCS). The beyond budgeting literature argues that managers can develop other controls to replace budgets. The purpose of this paper is to examine the MCS package of an organisation which has never in its history had a traditional budget.

The authors carry out an ethnomethodology informed case study at Mainfreight, a large multinational logistics company headquartered in New Zealand. Data were collected from interviews with managers and accountants, internal company documents, published corporate histories, a company presentation, the corporate Web site and site visits.

The authors found that Mainfreight’s MCS package was explicitly designed based on cultural and administrative systems which supported the planning, cybernetic and reward systems managers used to monitor key drivers of short-and long-term performance with a focus on profitability.

The implication of the finding is that a more holistic view of the MCS package is necessary to understand how control is achieved within organisations that have moved beyond budgeting.

The authors show that organisations can operate without traditional budgets and still maintain a high level of control by developing appropriate cultural and administrative control systems that are internally consistent with their planning, cybernetic and reward systems.

The scarcity of organisations that have never had budgets limits opportunities to investigate an MCS package intended to function without budgets. This unique case setting reveals the design of an integrated non-budgeting MCS package.

The purpose of this paper is to estimate the costs of implementation of the deposit‐refund system for packaging of beverage drinks in Latvia, and to evaluate the economic feasibility of the system in the period up to 2020.

The economic assessment is based on the projections of the future consumption of beverage drinks, and of the amount of deposit packaging respectively. Investment, collection, transportation, maintenance and other system operating costs are considered. An evaluation is made to compare the producers’ costs in the existing curbside collection system and in deposit‐refund system.

The costs of the deposit‐refund system depend on the amount of packaging placed on the market. The amount of deposit packaging, in its turn, depends on the consumption of beverage drinks affected by GDP. The implementation of the deposit‐refund system would cause an increase in the beverage drink packaging costs, as producers would need to pay the service charge to cover the costs of the system operator. The assumed return rates of deposit packaging exceed the existing recovery rates. Thus, compared to the curbside collection system the recovery of polyethylene terephthalate (PET), glass and aluminium has increased, whereas the amount of landfilled waste has decreased.

For several years there have been on‐going discussions on implementation of the packaging deposit‐refund system in Latvia. However, there are no academic studies available, applicable to evaluate the economic aspects of the system implementation. The paper presents the methodology for assessing the investment, collection, maintenance and other costs, as well as providing the results of estimated costs of the packaging deposit‐refund system in Latvia in the period up to 2020.

Information provided by the vendors of nine text based package systems is presented in a standard format. Features which are now generally accepted as ‘necessary’ are identified, and the areas of difference between the various package systems are discussed. Criteria are proposed for package selection by prospective users. The packages are ADP/3RIP, ASSASSIN 6, BASIS, CAIRS, DECO, DOCU/MASTER, INFOText, SEARCH and STATUS.

Globalization has increased the consumer's demand for safe and quality foods. To make food available to consumers from farm to fork, packaging plays a crucial role. The objective of packaging is to shield the foodstuff from degrading and to serve as the medium of communication between the processing industry and the consumers. Conventionally, several materials are used in the packaging such as laminates, plastics, glass, metal, etc., but with the advent of technology, newer and novel smart packaging technologies have entered this field. Smart packaging in the form of active and intelligent packaging not only acts as a barrier to external influences but also prevents internal deterioration. Oxygen scavengers, moisture controllers, antioxidants, CO₂ absorber/emitter, antimicrobial agents, etc., are some of the vital active packaging systems. On the other hand, an intelligent packaging system contains internal or external indicators and sensors that monitor the condition of packed food and gives information about its quality during storage and transportation. It seems that these interventions in packaging have very positive effects on the whole industry, but it is observed that this advancement in the packaging has also raised questions about its disposal. To overcome this issue, industries have started using smart packaging design along with the sustainable packaging trend. Communication with the recycling bodies at the time of development will ensure the smart packaging fit to be recycled. Considering such standards for smart packaging will not only create a healthy bond between industries and consumers but will also help in sustainable development. This chapter mainly focuses on the advancement of the packaging system associated with the agri-food sector. It also discusses how the implementation of these technological advancements will help the industries toward sustainable development.

This paper aims to explore the relationship between the various variables present in the packaging plastic waste management system in the cosmetics industry.

In this paper, the authors deal with plastic packaging waste in the cosmetic industry with the help of system dynamics. The model broadly divides the system into six sections – Cosmetic Packaging, Waste Generation, Waste Collected, Waste Sorted, Waste Treated and Waste Dumped. Businesses have been investing in each section depending on their progress and targets. The authors are looking at case studies of two leading cosmetic brands, L'Oréal and L'Occitane en Provence, to validate the industry practices against our model.

From a business perspective, using the case study methodology for L'Oréal and L'Occitane, the authors inferred that out of the various investment vehicles available, companies are targeting technological advancement and third-party collaborations as they have the potential to offer the greatest visible change. However, most of these investments are going toward the treatment subsection. Still, there is a scope for improvement in the collection and sorting subsystems, increasing the efficiency of the whole chain.

There has been a lot of research on packaging plastic waste management in the past, but only a few of them focused on the cosmetic industry. This study aims to connect all the possible variables involved in the cosmetic industry’s packaging plastic waste management system and provide a clear output variable for various businesses looking to manage their packaging waste because of their products efficiently.

Grounded in paradox theory, and with the objective of structuring and extending existing knowledge of conflicts of interest (e.g. trade-offs) in packaging logistics, the purpose of this paper is to identify categories of paradoxical tensions in packaging systems used in supply chains, and to develop a conceptual framework that describes these categories.

This research uses a theory building approach. It develops a conceptual framework of paradoxical tensions for packed products in supply chains. It revises and extends current knowledge in this domain by applying paradox theory from organisational research.

The paper develops a generic, conceptual framework that identifies, categorises and describes packed product paradoxes on two system levels: supply chain and company levels. The categories of paradoxes refer to performing, organising, belonging and learning.

The framework provides a new theoretical explanation of conflicts of interest in packaging logistics in terms of paradoxical tensions related to packed products in supply chains. It structures and increases general understanding of such tensions within and between actors in a supply chain. The paper also discusses differences in terminology between tensions which are possible to settle and those which lead to paradoxes.

The framework provides a structure for analysing the organisational impact of strategic packaging decisions. It can help highlight different stakeholders' organisational constraints related to packaging.

The framework's systematic categorisation of four types of paradoxical tensions, with thorough descriptions of the meaning of packed product paradoxes of each type, offers an expanded and in-depth explanation of the organisational impacts of packed products in supply chains.

For packed products, packaging affects every logistical activity and thus the overall economic and ecological efficiency (eco-efficiency) of supply chains. The purpose of this research is to explore how integrated approaches are used in packaging development processes to increase eco-efficiency along supply chains and how a set of pre-selected factors influences the adoption of practically integrated approaches within companies.

The research approach is explorative and based on nine cases in the food and manufacturing industries in Sweden. In total, 26 semi-structured interviews were conducted.

The chapter describes the way in which companies work with ‘integrative’ packaging development process elements. It explores how four factors – product characteristics, packaging requirements, logistical conditions and environmental efforts – influence their approach.

The study analyses the packaging development processes at a limited number of companies in Sweden.

The findings can help logistics managers to better understand how integrated approaches can be applied in packaging development processes to increase eco-efficiency of logistical processes along the supply chain. The study provides logistic managers also with information about which influencing factors can serve as facilitators or barriers to these approaches in their organisations.

Previous research has demonstrated the potential economic and environmental benefits of integrating a logistics perspective into the packaging development process. This study complements existing knowledge by presenting extensive empirical data on the practical application of integrated approaches in packaging development processes in industry.

The purpose of this article is twofold. First, this study characterises the current state of the bio-packaging market's development. Second, it identifies key factors influencing and possible scenarios of the bio-packaging market transition to increase the market share of compostable packaging.

The results of 29 in-depth interviews (IDIs) with representatives of the key groups of bio-packaging supply chains' (SCs') stakeholders were the input for the consideration of the research problem.

The main economic, legal, social and technological enablers and barriers to the bio-packaging regime transition are recognised, and their impact at the market level is explained. The authors recognised the hybrid transition scenario towards an increase in the market share of compostable packaging related to the three traditional pathways of transformation, reconfiguration and technological substitution.

This study contributes to a better understanding of the socio-technical system theory by examining interdependencies between landscape (external environment), market regime (bio-packaging market) and niche innovations (compostable packaging) as well as system transition pathways. The findings and conclusions on bio-packaging market developments can be important lessons learnt to be applied in different countries due to the same current development stage of the compostable packaging lifecycle worldwide.

The Online Search Tutor (OST) was developed under funding from the British Library Research and Development Department as a self‐contained training package for end‐users of online search services. The software package includes Computer Assisted Learning (CAL) techniques and system simulation (emulation) modules and is based on the QUEST command language of ESA‐IRS. This paper describes the structure of this package and also includes the results of a small‐scale evaluation of its use with a sample of end‐users with no previous experience of online searching. OST runs on an IBM‐PC XT microcomputer.

Develops and exemplifies the proposition that the key factors determining the success of packaging innovation can be unified by considering them as consumer driven, technology driven, and distribution driven. The concept of the packaging and distribution mix is developed to show how organisations can respond, through marketing variables under their control, to attempt to gain a competitive advantage over rivals. A packaging optimisation strategy is described, based on a total systems approach, which proposes a balance between the complex mix of external influences.