1,141 research outputs found

    Supply chains – a study of collaborations for eco-labeling

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    Some companies have chosen to differentiate their products by labeling them environmentally friendly, or “green”. Green products sends the message to the market that a particular company is caring for the environment, however the processes involved in making the product can be the reasons for a product being labeled green. The production processes of the final stage company in a supply chain may not be the reason for a green label, but rather its suppliers’ processes. As such, by looking into the integration, collaboration and development in supply chains of green labeled products, one can identify where in the production processes the products or components gain the green label. This research focuses on the collaboration aspects of eco-labeling in the hotel and restaurant industry. The problem formulation and research questions are built on a pilot study, as is the theoretical framework. Using the theories and mindsets of established researchers such as HĂ„kansson, Snehota, Ford, Hines, Usherwood and Lammings, the researchers investigates the eco-labeling processes of the hotels- and restaurant industry in the south of Sweden

    Who can an organization believe in social media? Exploring the process of believability assessment

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    Data driven decision-making is becoming more and more important for an organization to stay competitive. Data collected and analyzed from social media can teach an organization about its customers in a way that was not possible before. However, in social media there is circulating a lot of data with questionable believability, such as fake news, which risks influencing an organization’s decision-making. This has increased the need to assess the information sources’ credibility in social media, to filter out what and who that is not believable. To examine this assessment process, this study conducted five interviews with four organizations, exploring what dimensions that are considered important in the assessment process, and how they are assessed. This resulted in a refined process model, with the dimensions identity, reputation, and domain expertise as the most prominent. Additional findings are that the process is not governed by any policies or guidelines, and that the assessment process is manual and driven by intuition, which is the opposite of how data driven decisions are increasingly becoming more important

    Emulation of TPM on Raspberry Pi

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    The Trusted Platform Module (TPM) is a dedicated microprocessor designed to secure hardware by integrating cryptographic keys into the non-volatile memory of the module. TPM is specified by the Trusted Computing Group (TCG). TCG is an initiative started in 2003 by several multinational semiconductor and IT-companies. The initiative is an effort to develop standards for Trusted Computing where hardware is used to provide security support to software. The TPM is typically connected to the LPC bus on the motherboard of a PC and can be used to create and store cryptographic keys, generate random numbers, hash values and encrypt data. The purpose of this thesis is to develop a TPM learning environment and a laboratory manual for introductory courses in computer security where the students are able to learn about the functionalities of the TPM as a means to secure hardware. The functions of the TPM will be emulated on the ARM based single board computer Raspberry Pi developed by the Raspberry Pi foundation. The TPM commands will be executed from a PC which will connect to the Raspberry Pi remotely through TCP. Several exercises related to TPM and its functionalities are provided as an appendix to this report. The exercises are intended for students or others interested in Trusted Computing. This report also provides exercises related to the creation of TPM applications using TSS (Trusted Computing Software Stack)

    The decay and rise of a new strategy: A case study of the Effect of Financial Crisis on a companyÂŽs strategy

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    Problem: More information is needed on how a company can overcome hardship during stormy business cycles. Appropriate management strategies on how to get the business going as the dust settles is essential in order for a company to sustain on the market. Management in any recession is difficult, especially in todayÂŽs turmoil. Nonetheless, corporate strategic renewal is needed to mitigate the risk of default and optimize management of the company. The question is what should the company do in order to keep the resilience up? Purpose: To explain the factors of corporate renewal that will affect the strategy in a positive way, from a theoretical and empirical point of view. This is done by identifying the factors affecting a companyÂŽs strategy during the process of renewing the strategy. Methodology: This thesis utilizes the abductive research method with a positivistic philosophical approach. Conclusion: The factors; uncertainty, leadership, change, adaption and information, are essential while renewing a strategy during a companyÂŽs crisis

    Investigating the relation between teachers’ actions and students’ meaning making of mathematics

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    International audienceIn this paper we present and illustrate a framework for analyzing the relation between teachers’ actions and students’ meaning making in mathematics. We adopt a pragmatic perspective on learning, and a methodological approach using already analyzed material, to see whether and how the framework of epistemological move analysis can contribute when analyzing the relation between teachers’ actions and students’ meaning making. The results suggest that epistemological move analysis can be used to identify teachers’ purpose in students meaning making in mathematics, by analyzing students’ responses. Further, it makes it possible to identify what earlier knowledge students use, and how they use it, to re-actualize mathematical objects, relations and concepts

    Intellectual Capital's Importance for Corporate Performance

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    The purpose of the thesis is to empirically investigate the relationship between intellectual capital and corporate performance. The estimated models will be used tp predict future corporate performance. Definitions of Intellectual Capital are presented as well as measurements of the concept, with focus on VAIC. Prior research investigating the relationship between intellectual capital and corporate performance are brought forward. A quantitative approach is used to investiagte the relationship between intellectual capital and corporate performance. Panel data regressions are used to analyze the relationship and estimate prediction models. 823 obseravtions during the period 1998-2007 are collected. The analyze shows a positive relationship between intellctual capital and profitability. For accurate predictions of corporate performance, more factors than intellectual capital, form size and leverage, are needed to be included in the model

    Production models for beef : how the breeding time affects the energy needs

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    Examensarbetet har utförts som en avgrĂ€nsad del i Interregprojektet REKS ”Regional nöt- och lammköttsproduktion - en tillvĂ€xtmotor”. Interregprojektet har som mĂ„l att stĂ€rka den ekonomiska tillvĂ€xten hos nöt- och lammköttsföretag. De vill öka kunskapen om hur klimatbelastningen ser ut och vad som kan göras för att minska den. Projektet syftar ocksĂ„ till att stĂ€rka producenternas konkurrenskraft genom att hjĂ€lpa dem skapa och marknadsföra en ”hĂ„llbarhetsprofil” och ge ökade kunskaper i konsumentledet, dvs. butik, restaurang och offentlig sektor, sĂ„ att fler genom medvetna val kan medverka till att stĂ€rka köttproduktionen. Under olika perioder i djurets liv sĂ„ vĂ€xer de pĂ„ olika sĂ€tt och i olika takt. FoderomvandlingsförmĂ„gan, dvs. djurets förmĂ„ga att omvandla foder, pĂ„verkas av i vilken tillvĂ€xtperiod djuret befinner sig. NĂ€r det gĂ€ller slaktkroppen hos djuret sĂ„ spelar fördelningen av fett och muskler stor roll. Djurets sammansĂ€ttning vid tillvĂ€xten pĂ„verkas av vilket kön djuret har, dĂ„ testosteron ger större muskeltillvĂ€xt. Ras pĂ„verkar dĂ€remot inte. Att ett djur Ă€r slaktmoget nĂ€r det skickas till slakt Ă€r av stor betydelse för ekonomin i nötköttsproduktionen. De olika produktionsmodellerna som vi har valt att fördjupa oss i Ă€r mellankalv, mjölkrastjur, kviga, köttrasstut, mjölkrasstut samt köttrastjur. Denna studie baseras pĂ„ flera teoretiska uppfödningsmodeller som jĂ€mförts med hur uppfödningen ser ut i praktiken genom slaktresultat. Informationen om djurens kön, Ă„lder och slaktvikt har inhĂ€mtats frĂ„n Team Ugglarp under ett Ă„r och denna har sedan bearbetats och berĂ€kningar gjorts för levande vikt vid slakt, daglig tillvĂ€xt och Ă„tgĂ„ngen av omsĂ€ttbar energi. JĂ€mförelserna mellan de teoretiska uppfödningsmodellerna och berĂ€kningarna utifrĂ„n slaktstatistiken visar att det inte Ă€r nĂ„gon större skillnad pĂ„ nĂ€r uppfödaren slaktar djuret i praktiken och nĂ€r teorin anser att det Ă€r lĂ€mpligast. Det framgĂ„r dĂ€remot att det finns uppfödare som lyckas föda upp djuret till en bra slaktvikt vid en tidig Ă„lder.This study was a separate part in the Interreg-project REKS, ”Regional cattle and lamb meat production - a growth engine”. The Interreg-project aimed to improve the economic development of the beef and lamb enterprises; but also to disseminate knowledge about the climate impact and what can be done within the beef production sector in order to reduce the climate impact of production. Furthermore, the project aimed to strengthen the producers and make them more competitive by helping them create a “sustainable profile” and to improve the knowledge in the consumers, i e. grocery shops, restaurants and in the public sector. The hope is to improve the beef production in the region. During an animal’s life, the growth of different parts of the animal varies with age and at various rates. The ability to convert feed to growth changes with the age of the animal. As seen in the carcass, the distribution of fat and muscle will be different due to several factors. The carcass content of fat and muscle during the growth period is dependent on the sex of the animal, as testosterone in males increases muscle growth; whereas the animal breed does not influence growth. It is very important for the production economy that the animals are sent to slaughter at the right time as the feed conversion to growth changes from efficient protein growth (muscle) to the more inefficient growth of fat. At a certain point, when the growth of muscle diminishes and more fat is deposited, the carcass composition reaches its’ optimal slaughter weight as the cost of further growth costs more than the marginal income of the added weight. The different production models studied were veal, dairy breed bull, heifer, beef steer, dairy steer and beef bull. The study presented and discussed theoretical and empirical rearing models. With the use of carcass data was from a local slaughterhouse including age, sex and carcass weight, further calculations estimated the required feed metabolic energy demand for several common rearing models and at different ages at slaughter. There was no obvious difference of the slaughter age of the animals and when it is theoretically most optimal to do so. On the other hand, the comparison shows that only rather few animals reach the most optimal carcass weight at an early age, which requires the least energy and is the most profitable

    NÄgot om OECD:s riktlinjer för internprissÀttning och korrigeringsregeln

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    NĂ€r företag i intressegemenskap genomför vĂ€rdeöverföringar över nations-grĂ€nser genom transaktioner som inte skulle Ă€gt rum mellan oberoende parter, kan skattemyndigheter tillĂ€mpa sĂ„ kallade korrigeringsregler. DĂ„ justerar man upp resultatet för företaget som genomförde överföringen ge-nom felaktig prissĂ€ttning, och kan sedan beskatta den vinsten som skulle funnits dĂ€r. För att undvika onödiga kostsamma processer och sĂ„ lĂ„ngt det gĂ„r undanröja dubbelbeskattning som uppstĂ„r nĂ€r lĂ€nder tillĂ€mpar intern-prissĂ€ttningsregler har OECD utvecklat riktlinjer för tillĂ€mpning av sĂ„dana regler. Arbetet har haft som syfte att utreda hur dessa riktlinjer kan anvĂ€ndas i tolkning av rent intern rĂ€tt, och om det Ă€r önskvĂ€rt. Genom ett uppmĂ€rk-sammat mĂ„l i HFD har ett prejudikat gett riktlinjerna ett visst rĂ€ttskĂ€llevĂ€rde. PĂ„ grund av vagheten i HFD:s uttalande och det faktum att riktlinjerna stĂ€ndigt uppdateras, Ă€r det inte uppenbart att alla nya riktlinjer kan tillĂ€mpas fullt ut med stöd av prejudikatet. IstĂ€llet blir slutsatsen att domstolen mĂ„ste finna relevanta delar, och argumentera i enlighet med dem, eftersom styrkan av rĂ€ttskĂ€llevĂ€rdet frĂ„n riktlinjerna inte Ă€r större Ă€n styrkan i argumentet de för med sig. Slutligen lyfts nĂ„gra problem fram med den nuvarande ordningen dĂ€r internprissĂ€ttningen genom prejudikatbildning blivit delegerad till OECD. Om riktlinjerna idag, eller i framtiden, skulle anses gĂ„ utöver vad korrigeringsregeln stadgat, vore det ett övertramp pĂ„ riksdagens normgivningsbehörighet.When associated enterprises move profits across national borders through transactions that would not take place between independent parties, tax aut-horities may apply so-called transfer pricing rules. They will adjust the results of the company that performed the transfer by incorrect pricing ar-rangements, and tax the profit that would have been there, were it not for the incorrect transfer prices. In order to avoid unnecessary costly processes and as far as possible eliminate the double taxation that occurs when countries independently apply internal pricing rules, the OECD has developed transfer pricing guidelines for applying such rules. The purpose of this thesis was to investigate how these guidelines can be used in the interpretation of internal Swedish law, and if this is at all desirable. Through a case in the Supreme administrative court, a precedent has made the guidelines a source of law. Due to the vagueness of the statement from the Supreme administrative court and the fact that the guidelines are constantly updated, it is not obvious that all new guidelines can be fully applied based on the precedent. Instead, this thesis will show that the court must find relevant parts, and argue their case accordingly, since the guidelines’ strength as a source of law comes from the strength of the argument they bring. Finally, some questions are raised with the current regime, where the regulation of transfer pricing has been delegated to the OECD through precedent. If the guidelines today, or in the future, should be considered beyond the scope of the swe-dish transfer pricing rule, it would be overstepping the regulatory power on taxation reserved to parliament alone
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