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As CEOs and business leaders navigate a world of complex global challenges, sustainability is no longer optional but a business imperative. In this book, two sustainability leaders with decades of experience – Henrik Henriksson, CEO of Scania and Elaine Weidman Grunewald, Co-founder of the AI Sustainability Center, and former Chief Sustainability & Public Affairs Officer at Ericsson – offer a simple but powerful three-step model for leading an organization on a sustainability transformation journey that aims at big, audacious, world-changing goals. Honest about the dilemmas but bullish on the opportunities, the authors advise leaders on how to accelerate sustainability in their organizat...
The book describes the K-Method which has been developed by the authors. The purpose of the K-Method is to negotiate and administrate a complex portfolio of customised materials, all belonging to the same purchasing group (e.g. labels). The underlying idea is to agree prices for specification features, instead of giving each material an individual price based on its unique specification. By doing so, a price formula will be agreed between the buyer and supplier which even defines prices of future materials with any kind of specification.
Social Innovation is becoming an increasingly important topic in our global society. Those organizations which are able to develop business solutions to the most urgent social and ecological challenges will be the leading companies of tomorrow. Social Innovation not only creates value for society but will be a key driver for business success. Although the concept of Social Innovation is discussed globally the meaning and its impact on the development of new business strategies is still heavily on debate. This publication has the goal to give a comprehensive overview of different concepts in the very innovative field of Social Innovation, from a managerial as well as from a theoretical and...
This edited volume presents the research results of the Collaborative Research Center 1026 “Sustainable manufacturing - shaping global value creation”. The book aims at providing a reference guide of sustainable manufacturing for researchers, describing methodologies for development of sustainable manufacturing solutions. The volume is structured in four chapters covering the following topics: sustainable manufacturing technology, sustainable product development, sustainable value creation networks and systematic change towards sustainable manufacturing. The target audience comprises both researchers and practitioners in the field of sustainable manufacturing, but the book may also be beneficial for graduate students.
Das Buch beschreibt die K-Methode, die von den Autoren entwickelt wurde. Die K-Methode dient dazu, ein komplexes Portfolio von zeichnungsgebundenen Materialien einer Einkaufskategorie (z.B. Etiketten) preislich mit Lieferanten zu verhandeln und zu verwalten. Die Grundidee besteht darin, dass nicht jedes einzelne Material aufgrund seiner einzigartigen Spezifikation einen eigenen Preis erhält, sondern dass statt der Materialien nur einzelne Spezifikationsmerkmale bepreist werden. Dadurch erhält man eine mit dem Lieferanten vereinbarte Preisformel, mit der man zukünftige Materialien mit beliebiger Spezifikation von dem Lieferanten beziehen kann, bei denen durch die Preisformel der Einstandspreis bereits bestimmt und gültig ist.
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the future are equipped with a useful awareness of some of the key topic areas that are quickly becoming a reality and helps bridge the gap between academia and practice. The chapters are standalone introductory pieces to provide useful précis of key topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides accounting students and researchers a solid grounding in a broad range of highly relevant non-technical accounting themes, looking at the bigger environment in which future accountants will be operating, involving considerations of strategic corporate governance issues and highlighting competences beyond the standard technical accounting skill sets.
İnovasyon toplumsal refahın, büyümenin ve istihdam sağlamanın en önemli yöntemlerinden birisidir. İşletmeler teknoloji, ar-ge ve inovasyon faaliyetleri neticesinde, ürün ve hizmetler yönünden piyasada önemli farklar yaratmakta ve pazarlara entegre olma konusunda önemli avantajlar sağlamaktadır. Diğer bir ifadeyle, inovasyon işletmelere yapılmayanları yapma şansı vererek insana ve doğaya yönelik birçok soruna çözüm bulma konusunda yol açmaktadır. Bu kitabın amacı, araştırmacılara yeni fikirler sunmak, inovasyonu gerçekleştirecek işletmeler için rehberlik oluşturmak ve kurumlar arasındaki işbirliklerini artırabilecek öneriler sunmaktır. Dolayısı...
Esta publicación no es para principiantes. Supone que el lector conoce los estándares (mucho más allá de las normas) y tiene experiencia tanto en la implementación como en el análisis financiero asociado a ella. El punto de partida es que la adopción de los IFRS® es un asunto superado, algunas entidades o jurisdicciones lo han hecho bien, otras han realizado adaptaciones. Algunas avanzan lentamente en sus procesos de convergencia. Unas más se han hecho las de la vista gorda para facilitar el regreso a las viejas prácticas de la contabilidad creativa y de las acomodaciones tributarias. En el presente, el tema central es el análisis de la implementación: lo realizado, sometido a la lupa de análisis de los expertos, desde tres perspectivas: Samuel Mantilla (Colombia), John Hughes (Canadá) y The Footnotes Analyst / Steve Cooper y Dennis Jullens (Holanda).
The monograph The Paradigm of Social Interaction presents a paradigmatic synthesis in sociology. This is a reaction to the growing paradigmatic divisions in the discipline and an attempt at fostering the cumulative development of sociological knowledge. The suggested conceptual fusion includes micro-sociological interaction theories, recent theories of organizational interactions and the experience from the study on global trends. The intention is to support the building and explanatory application of middle-range theories in all action spheres and at all micro-, mezzo- and macro-social structural levels. The paradigmatic synthesis is developed around five analytical concepts of the determin...