Controllern i svensk praktik – En kvantitativ studie av en profession i förändring

Syfte: Att kartlägga samt analysera förändringar inom ekonomistyrningsområdet avseende controllerns roll, arbetsområde och styrmedel i svensk praktik Metod: En webb-baserad enkät skickades ut till 1000 controller i Sverige. Enkäten var utformad som en replikat från studien av Scapens et al (2002). Kvantitativa och statistiska metoder användes vid bearbetning av materialet Teoretiska perspektiv: Vi utgår ifrån att externa strukturella processer, s.k. förändringsdrivare, utvecklade av Lukka och Granlund (1998), som genom ekonomiska, normativa och tvingande tryck, samt efterliknelseprocesser, skapar homogeniserande praktiker i controllerns arbete. Slutsats: Några signifikanta skillnader mellan service- och industrisektorn i Sverige avseende controllerrollen, arbetsområdet och styrmedel kunde inte verifieras. Controllern i Sverige idag arbetar till stor del med de traditionella arbetsuppgifterna med ett visst inslag av strategiska arbetsuppgifter. I ett internationellt perspektiv kunde inga stora skillnader mellan Sverige och Storbritannien konstateras. Indikationer på en förhållandevis långsam förändring avseende controller rollen, arbetsområdet och styrmedel kunde noteras, till stor del oavsett nations- och sektortillhörighet samt organisationsegenskaper

Sauver la planète, un burger à la fois : Les stratégies communicationnelles de la viande végétale

Cet article analyse certaines des stratégies communicationnelles de la viande végétale, une innovation alimentaire promettant une expérience équivalente à celle de la viande animale, mais dépourvue de ses conséquences néfastes pour la santé des humains, des animaux et de la planète. Mobilisant une approche constitutive de la communication, nous retraçons le narratif fondateur de l’entreprise Beyond Meat à travers divers documents afin de repérer les principales stratégies de communication qui s’y trouvent développées. Notre analyse révèle que Beyond Meat se positionne dans la continuité de la culture de la viande. Minimisant la responsabilité des éleveurs, transformateurs et consommateurs de viande animale, le fabricant américain cible les animaux d’élevage pour leur inefficacité à transformer l’eau et les végétaux en viande, et se propose d’éliminer cet intermédiaire en fabriquant la viande directement à partir des plantes. Recrutant divers collaborateurs – restaurants, épiceries, et célébrités – pour normaliser la viande végétale, Beyond Meat interpelle par ailleurs ses consommateurs comme les membres d’un mouvement social dont l’engagement permettrait de sauver la planète, un burger à la fois

Respiration-Induced Intraorgan Deformation of the Liver: Implications for Treatment Planning in Patients Treated With Fiducial Tracking.

Stereotactic body radiation therapy is a well-tolerated modality for the treatment of primary and metastatic liver lesions, and fiducials are often used as surrogates for tumor tracking during treatment. We evaluated respiratory-induced liver deformation by measuring the rigidity of the fiducial configuration during the breathing cycle. Seventeen patients, with 18 distinct treatment courses, were treated with stereotactic body radiosurgery using multiple fiducials. Liver deformation was empirically quantified by measuring the intrafiducial distances at different phases of respiration. Data points were collected at the 0%, 50%, and 100% inspiration points, and the distance between each pair of fiducials was measured at the 3 phases. The rigid body error was calculated as the maximum difference in the intrafiducial distances. Liver disease was calculated with Child-Pugh score using laboratory values within 3 months of initiation of treatment. A peripheral fiducial was defined as within 1.5 cm of the liver edge, and all other fiducials were classified as central. For 5 patients with only peripheral fiducials, the fiducial configuration had more deformation (average maximum rigid body error 7.11 mm, range: 1.89-11.35 mm) when compared to patients with both central and peripheral and central fiducials only (average maximum rigid body error 3.36 mm, range: 0.5-9.09 mm, P = .037). The largest rigid body errors (11.3 and 10.6 mm) were in 2 patients with Child-Pugh class A liver disease and multiple peripheral fiducials. The liver experiences internal deformation, and the fiducial configuration should not be assumed to act as a static structure. We observed greater deformation at the periphery than at the center of the liver. In our small data set, we were not able to identify cirrhosis, which is associated with greater rigidity of the liver, as predictive for deformation. Treatment planning based only on fiducial localization must take potential intraorgan deformation into account

Styrning i två franchiserelationer - En fallstudie om mål och krav i Reitan Servicehandel och Pölsemannen

Det finns en förhållandevis markant skillnad mellan styrningen av franchisetagare och konventionella resultatenheter. Detta eftersom det i franchiserelationerna inte finns någon målkonflikt i finansiellt hänseende. Vi har identifierat två relativt olikartade varianter av franchisestyrning; den omsorgsfulle despoten (Reitangruppen) samt den nonchalante kumpanen (Pölsemannen). Distinktionen mellan de båda typerna utgörs främst av i vilken grad tagarna kontrolleras, vilket även kan benämnas hård respektive lös styrning

Influence of atomic tip structure on the intensity of inelastic tunneling spectroscopy data analyzed by combined scanning tunneling spectroscopy, force microscopy and density functional theory

Achieving a high intensity in inelastic scanning tunneling spectroscopy (IETS) is important for precise measurements. The intensity of the IETS signal can vary up to a factor three for various tips without an apparent reason accessible by scanning tunneling microscopy (STM) alone. Here, we show that combining STM and IETS with atomic force microscopy enables carbon monoxide front atom identification, revealing that high IETS intensities for CO/Cu(111) are obtained for single atom tips, while the intensity drops sharply for multi-atom tips. Adsorbing the CO molecule on a Cu adatom [CO/Cu/Cu(111)] such that it is elevated over the substrate strongly diminishes the tip dependence of IETS intensity, showing that an elevated position channels most of the tunneling current through the CO molecule even for multi-atom tips, while a large fraction of the tunneling current bypasses the CO molecule in the case of CO/Cu(111)

Influence of atomic tip structure on the intensity of inelastic tunneling spectroscopy data analyzed by combined scanning tunneling spectroscopy, force microscopy, and density functional theory

Achieving a high intensity in inelastic scanning tunneling spectroscopy (IETS) is important for precise measurements. The intensity of the IETS signal can vary by up to a factor of 3 for various tips without an apparent reason accessible by scanning tunneling microscopy (STM) alone. Here, we show that combining STM and IETS with atomic force microscopy enables carbon monoxide front-atom identification, revealing that high IETS intensities for CO/Cu(111) are obtained for single-atom tips, while the intensity drops sharply for multiatom tips. Adsorption of the CO molecule on a Cu adatom [CO/Cu/Cu(111)] such that the molecule is elevated over the substrate strongly diminishes the tip dependence of IETS intensity, showing that an elevated position channels most of the tunneling current through the CO molecule even for multiatom tips, while a large fraction of the tunneling current bypasses the CO molecule in the case of CO/Cu(111). © 2016 American Physical Society