Search results for "count"
showing 10 items of 5058 documents
Good learning in accounting : phenomenographic study on experiencies of Finnish higher education students
2011
Legitimacy and relevance of a performance measurement system in a Finnish public-sector case
2019
Purpose This study investigates the difficulties involved in translating stakeholder expectations into action and maintaining legitimacy through the use of a performance measurement system (PMS) created in a Finnish regional development company (RDC). This longitudinal case study illustrates the fluctuating and socially constructed nature of legitimacy in the public sector. Design/methodology/approach This qualitative case study longitudinally analyzes the various developments occurring during and after the development of a PMS system for the case organization. Empirical data include interviews, workshops, observation and other materials relating to the case organization. Findings The init…
The Impacts of LBOs on the Performance of Acquired Firms: The French Case
2002
This paper investigates the financial characteristics and changes in performance of French companies involved in a leveraged buy-out. The empirical study covers a sample of 161 MBOs in France from 1988 to 1994. The acquired firms outperform their counterparts in the same sector of activity before and after the buy-out. However, unlike findings concerning LBOs in the USA and the UK, the performance of French firms falls after the operation is completed. This downturn in performance seems to be less detrimental to former subsidiaries of groups than to former family businesses.
Impact of Mediterranean Diet on Chronic Non-Communicable Diseases and Longevity
2021
The average life expectancy of the world population has increased remarkably in the past 150 years and it is still increasing. A long life is a dream of humans since the beginning of time but also a dream is to live it in good physical and mental condition. Nutrition research has focused on recent decades more on food combination patterns than on individual foods/nutrients due to the possible synergistic/antagonistic effects of the components in a dietary model. Various dietary patterns have been associated with health benefits, but the largest body of evidence in the literature is attributable to the traditional dietary habits and lifestyle followed by populations from the Mediterranean re…
Validation of 2D Force Measurement Roller Ski and Practical Application.
2022
Several methods could be used to measure the forces from skis or roller skis in cross-country skiing. Equipment that could measure medio-lateral forces may be of good help for investigating the relevant skating techniques. The aim of this study was to validate a pair of newly designed two-dimensional force measurement roller skis. The vertical and medio-lateral forces which were perpendicular to the body of the roller ski could be measured. Forces were resolved into the global coordinate system and compared with the force components measured by a force plate. A static and dynamic loading situation for the force measurement roller ski was performed to reveal the validity of the system. To de…
Effectuation Logic in Digital Business Model Transformation : Insights from Japanese High-Tech Innovators
2019
Purpose The purpose of this paper is to study how digital business models evolve when entrepreneurs move to new digital platforms and how this evolution is related to effectuation and causation logics. Design/methodology/approach This study applies a multiple case study approach to investigate how digital business models change in small, Japanese high-tech firms providing their innovations through different digital platforms. To investigate digital business models, this study considers the elements that comprise general business models. The case firms were selected based on size, products and transitions from physical to various digital platforms. Semi-structured interviews were conducted …
Business Models and Market Entry Mode Choice of Small Software Firms
2007
So far the critical choice of the entry mode for a target country has been examined ignoring the special features of firms. Particularly, the impact of the wide variation of business models of software firms has been ignored. This multi-case study investigates the relation between the business model and the entry mode of eight software firms. The results imply that the product strategy and the service and implementation model of a software firm are closely connected to the entry mode choice, while the distribution model of intangible software products does not seem to have impact on the operation mode. peerReviewed
Investing in strategic development : Management control of business model and managerial innovations
2018
Purpose This paper aims to explore management control in the strategic development of business model and managerial innovations. The issue is approached from the perspective of managerial work, aiming to outline what managers consider as essential elements of management control in these often iterative and learning-intensive developmental activities. Design/methodology/approach The study is based on the views of 20 managers engaged in strategic development and its control in various organisations. The interview data consist of the respondents’ experiences and project cases involving non-technological innovations. Qualitative content analysis is used to identify three key concepts of manage…
Does business strategy and management control system fit determine performance?
2021
PurposeThis study examines the relationship between business strategy, management control system (MCS) type and performance. Does the alignment of organisation business strategy and MCS fresult in better performance?Design/methodology/approachThis study draws on the business strategy and MCS type literature to identify business strategies and MCS types. A scoring method was used to identify business strategy types and cluster analysis to identify MCS types from a sample of 80 firms and 621 firm-years of data. Analysis of variance was used analyse the differences.FindingsFour types of MCS were identified and were labelled clan, adhocracy, market and hierarchy. The sample was split into defen…
Liquid Phase Micro-Extraction of Linear Alkylbenzene Sulfonate Anionic Surfactants in Aqueous Samples
2011
Hollow fiber liquid phase micro-extraction (LPME) of linear alkylbenzene sulfonates (LAS) from aqueous samples was studied. Ion pair extraction of C10, C11, C12 and C13 homologues was facilitated with trihexylamine as ion-pairing agent, using di-n-hexylether as solvent for the supported liquid membrane (SLM). Effects of extraction time, acceptor buffer concentration, stirring speed, sample volume, NaCl and humic acids were studied. At 10–50 µg L−1 linear R2-coefficients were 0.99 for C10 and C11 and 0.96 for C12. RSD was typically ~15%. Three observations were especially made. Firstly, LPME for these analytes was unusually slow with maximum enrichment observed after 15–24 h (depending on sa…