Dissertations / Theses on the topic 'Post-retail'

The fashion industry has historically been seen as synonymous with many unsustainable practices, such as overproduction, pollution, and mass-consumption. Today, many fashion brands are putting more attention to sustainability and are engaging in activities aimed at making the industry more environmentally friendly. This study investigates three Swedish fashion businesses, H&M, Lindex, and Gina Tricot, with the purpose of examining and analyzing how they integrate circular strategies within their post-retail initiatives. Additionally, the aim is to investigate what strengths and weaknesses can be identified as related to these strategies in terms of reducing the fashion industry’s negative environmental impacts. The study is based on a content analysis of websites, documents, and policies of the fashion businesses as well as a qualitative semi-structured interview with a circular sustainability expert. By using a theoretical framework related to circular post-retail strategies as a tool of analysis, the results showed various levels of implementation of circular strategies among the businesses. Prolonging the lifespan of clothing by reusing, repairing, or re-designing, rather than repurposing and recycling, is seen as more effective in terms of environmental sustainability. Moreover, all businesses aim to inspire its consumers to make mindful choices, though the inspiration needs to be connected to an actual service if behaviors are to change. Concludingly, fashion businesses need to embrace circularity by finding new ways to profit from already existing garments through rental, repair, and re-design services to make the industry more environmentally sustainable.
Modeindustrin har historiskt setts som synonymt med många ohållbara fenomen, såsom överproduktion, föroreningar och masskonsumtion. Idag ägnar många modeföretag mer uppmärksamhet på hållbarhet och engagerar sig i aktiviteter som syftar till att göra industrin mer miljömässigt hållbar. Denna studie granskar tre svenska modeföretag, H&M, Lindex och Gina Tricot, i syfte att undersöka och analysera hur dessa integrerar cirkulära strategier i post-retail-fasen. Syftet är dessutom att identifiera och undersöka styrkor och svagheter relaterade till dessa strategier gällande dess potential att minska modeindustrins negativa miljöpåverkan. Studien bygger på en innehållsanalys av webbplatser, dokument och policys från dessa modeföretag samt en kvalitativ semistrukturerad intervju med en cirkulär hållbarhetsexpert. Genom användningen av ett teoretiskt ramverk relaterat till cirkulära post-retail strategier som ett analytiskt verktyg visar resultatet på varierande genomförandegrad av cirkulära strategier hos de olika modeföretagen. Att förlänga livslängden på kläder genom att återanvända, reparera eller designa om ses som mer effektivt när det gäller miljömässig hållbarhet snarare än att återvinna. Samtliga företag syftar även till att inspirera sina kunder till att göra hållbara val, dock måste inspirationen vara kopplad till verkliga tjänster om konsumenters beteenden ska förändras. Sammanfattningsvis måste modeföretag hitta nya sätt att profitera från redan befintliga plagg genom omdesign-, reparations- eller uthyrningstjänster för att göra industrin mer miljömässigt hållbar.

Retail clinics are walk-in clinics designed for convenience and for servicing minor health issues and certain acute conditions. The model began as a way of bringing both convenience and care to areas that have lower levels of access to primary care resources. With the implementation of Affordable Care Act (ACA) in March 2010, populations that were previously uninsured were now required to have access to some level of health insurance. These populations presented a potential new market for retail clinics. This research shows that post implementation of the ACA, retail clinics tend to locate in areas with higher incomes and, generally, greater access to primary care.

An AHRC Collaborative Doctoral Award has made collaboration possible between Northumbria University and the Shipley Art Gallery, Gateshead in providing the opportunity to highlight a significant narrative in craft history. Henry Rothschild, a German émigré, ran the iconic craft outlet Primavera from 1946 to 1980. During this time, he built up an internationally significant collection of ceramics, now housed at the Shipley Art Gallery, along with a personal and business archive. By bringing this inaccessible and underused material to the fore and complementing it with interviews with Rothschild’s contemporaries, connections have emerged that were previously undiscovered. This thesis demonstrated how Rothschild’s position as a retailer, exhibitor and collector marked him as a unique character within the crafts as well as demonstrated the ways in which he utilised his position as an émigré to act outside of the confines of the traditional British standpoint. The narrative of Rothschild has been interwoven into the existing literature on craft in Britain, creating a previously unheard of account of post-war craft. Although Rothschild’s role in the post-war craft world has been remarked upon in a number of texts (Cooper, 2012; Harrod, 1995; Harrod, 1999; Buckley and Hochsherf, 2012) his wide reaching impact and contribution has never been explored in detail. This thesis considered the contradictory nature of Rothschild’s multiple roles and the resulting implications: as a retailer he was motivated to choose pieces that would sell, as an exhibitor he could allow for more creativity and daring in his curatorial choices, and as private collector he enjoyed established relationships with craftspeople. The aim of this thesis was to position Rothschild as collector, exhibitor and retailer not only within the context of British craft, but also to consider how Primavera operated within what David Kynaston calls the ‘justly iconic’ time period from 1945 to 1980 (Kynsaton, 2007). Through both his retail and exhibition activity at Primavera and beyond, craft was given a platform, made accessible to the wider public and influenced taste and fashion. His background as a German Jewish émigré emerged as key to understanding how he negotiated his position within this world. The resulting thesis confirmed and elucidated the significance of Rothschild and Primavera and called for further research into those individuals who are very much of the craft world but not always as producers or educators. As demonstrated here, such examinations have the potential to offer a narrative which is both complementary and challenging to those which dominate, and thereby contribute to the discourse on the nature of narrative based research and craft history.

The implication and rise of the fashion industry is not only affecting its consumers, but the whole world. As the fashion industry is proclaimed to be one of the largest contributors to climate change, and makes up for 4.8% of Swedish consumption (Centrum för konsumptionsvetenskap, 2016, p. 12), it is timely that more sustainable approaches must be taken. Disposing of one’s textiles is a vital part to reaching a more sustainable consumption, since many textiles can be recycled for redesign or to extract fibres. Post-retail initiatives are set out by many fashion firms, where they extend services to their customers in order to aid in sustainable clothing care or helping them dispose of their textiles in a more sustainable manner. The purpose of this study is to understand the perception of male consumers, a demographic that is often overlooked in fashion studies, and how they perceive post-retail initiatives, as well as looking into how male consumers take responsibility for their clothes after use. The following research questions: How are post-retail initiatives perceived by millennial men? How are sustainable clothing collections from a fast fashion company perceived by men? How do men take responsibility for their clothing when they are finished using them? Where does the responsibility lie of recycling clothes?   By using a qualitative method, in terms of semi-structured interviews, 8 participants were interviewed and questions with different themes such as: CSR, post-retail initiatives, sustainable consumption, behaviour and attitude towards sustainable consumption, fast fashion, and hedonism vs utilitarianism were used to code the data for analysis. The inductive nature of the study allowed for a model to be derived after data collection. By adapting a technological acceptance model (TAM) and a model for decision making of sustainable consumption the sustainable acceptance model (SAM) was made to interpret how external variables contribute to perceptions of sustainability and post-retail initiatives and how that can instigate a changed attitude or behaviour.    The SAM model helped to answer the research questions and showed that for perceptions to be formed, social and individual factors played a large role. One’s social context as well as situational and individual factors play a role in the perception of post-retail initiatives. The bearers of responsibility for textile recycling was believe to be in the hands of the municipalities, not the fashion industry, as they have a bigger influence of creating situational opportunities to instigate awareness for recycling textiles.   The findings show that perceptions of post-retail initiatives are derived from influences from external variables. Convenience plays a large role in perception as something that is perceived well must also be easily accessible. Clothing collections are not perceived well as availability over other convenient choices are not present. Responsibility for clothing varies from sale to donation, but an understanding was made that the lack of knowledge on where to dispose sustainably was limited. Responsibility for recycling clothing was said to be from a municipal level not the [clothing] industry level.

Ingeniera Civil Industrial
La industria del retail en Chile se caracteriza por ser altamente competitiva, especialmente en el rubro de los supermercados, bajo este contexto una de las variables más visibles para el cliente y en consecuencia que pueden causar un impacto significativo en las ventas de una cadena, es el precio. En relación a esta problemática, existen modelos que definen un precio a través de estimaciones de elasticidades de demanda y de una posterior optimización en base al margen de la cadena. Sin embargo, poseen ciertas limitaciones, esencialmente relacionadas con el tiempo requerido para poder determinar las elasticidades de precio/demanda, tardando en promedio tres semanas. El objetivo principal de esta memoria es diseñar una metodología para la detección de reglas de asociación, que permita determinar ajustes semanales al precio de una categoría de una cadena mayorista, tomando como base el pricing operativo gestionado por la compañía Penta Analytics S. A, pero que además incluya en su análisis factores referentes a los eventos ocurridos, que provocan que la perfomance del precio, en cuanto a su aporte al margen total de la cadena, varíe semana a semana y que logre disminuir el tiempo que tarda la determinación de un esquema de precios semanal. La metodología utilizada para lograr dicho objetivo, parte con un estudio histórico del desempeño de la categoría de productos margarina, detectando indicadores que explican dichos resultados y que determinan el efecto que tienen factores externos al precio, sobre los resultados obtenidos. A partir de estos indicadores, se seleccionan variables explicativas, para luego, a través de un algoritmo de programación detectar todas las combinaciones de reglas de asociación presentes en la data, las cuales son evaluadas posteriormente según su nivel de soporte y confianza. Finalmente, con las reglas seleccionadas y siguiendo la lógica declarada, se determina la acción de precio correspondiente a cada escenario. La aplicación de la metodología da como resultado 86 reglas de precios significativas, a partir de las cuales, se consolidan acciones de ajuste semanales de precios por producto, para toda la categoría, por ejemplo: Si el producto Margarina Pamperita 100G tiene un desempeño regular en cuanto a sus ventas la semana anterior y al subir el precio esta semana sus ventas suben, la regla dice que el precio se debe seguir subiendo. Esto permite reducir el tiempo de trabajo de un tomador de decisión de tres semanas a cuatro días, implicando un ahorro de $3.326.400 anual. Además, posibilita eliminar un 17% de errores logrando un ahorro de $12.576.75 anual. Como principal limitante de este trabajo se encuentran la falta de información en cuanto a precios de la competencia y quiebres de stock, por lo que se plantea como trabajo futuro la incorporación de nuevas semanas de estudio con dicha información y además de otras variables como el almacenamiento de productos por parte de los clientes (stockpiling), utilizando programación dinámica.

Background: ERP systems were perceived as the most significant invention for corporations during the rise of information technology in 1990s (Davenport, 1998). Today ERP systems are a multibillion dollar business and used by both LEs and SMEs. Using an ERP system is a continuous project and it is important to constantly look for misalignments in the system and the usage in accordance to the organizational structure also during post-implementation phase (Peng & Nunes, 2017). Problem: Despite the abundance of studies regarding the implementation of ERP systems there is a shortage of studies about the post-implementation phase, where existing post-implementation studies are rather fragmented around a large set of issues (Huang & Yasuda, 2016; Peng & Nunes, 2017). Furthermore, the studies about ERP usage during post-implementation tend to focus on user perspective or evaluation of system or organizational performance (Huang & Yasuda, 2016). Purpose: The purpose of this thesis is to investigate how SMEs improve the usage of ERP systems during the post-implementation phase. Method: To fulfill the purpose of this study, the empirical data was collected through a multiple case study of three cases with SMEs of e-commerce retailer companies in Sweden. Qualitative semi-structured interviews were conducted with top management of the three SMEs in order to get understanding of underlying methods and reasons for the system usage improvement Conclusion: Findings of this study show that SMEs improve their system usage through enhancing knowledge-sharing and organizational learning as well as through unification of the procedures that is achieved through external support and knowledge-sharing.

Thesis (MScFoodSc)--Stellenbosch University, 2012.
ENGLISH ABSTRACT: Postharvest fruit loss is a major challenge in addressing food security, sustainable management of resources and profitability of agribusiness. The incidence of postharvest loss and changes in physico-chemical properties of three types of fruit (peaches, pears and oranges) were evaluated at retail and during post-purchase storage. The amount of physical loss at the three retail outlets studied ranged from 3.61% to 18.09% among the fruit types, with the highest incidence occurring in peaches. The estimated annual national physical loss at retail was 418 tons for pears, 1000 tons for oranges, and 7 240 tons for peaches. Based on the WHO recommended 146 kg per capita per year consumption of fruit, the total loss of the three types of fruit was sufficient to meet the dietary fruit requirements of 50 000 people per annum. Similarly, based on the recommended daily allowance of 50 mg of ascorbic acid, these losses could meet the annual vitamin C needs of 82 000 people. The estimated monetary value of the losses at retail ranged from R2.2 million to R96.87 million per annum depending on fruit type and retail outlet. The land wasted to produce lost fruits was 1965 ha while energy wasted was 32.77 x 106 MJ. Greenhouse gas emission of the losses was 2870 tons CO2eq and total water footprint 68 0000 m3. Losses were mainly due to the presence of severe physical damage, rots and physiological disorders. There were significant variations in physico-chemical properties of fruit of the same type from different retail outlet. Although ambient temperature storage improved fruit colour and some chemical constituents responsible for palatability, it was associated with high physical and nutritional (vitamin C) losses. Results from this study show that appropriate harvesting maturity, packaging and maximum care in fruit handling is essential in reducing postharvest losses. Efficient cold chain management and fruit inspection for rots and damages could help to reduce subsequent spoilage at retail and during post-purchase storage. Given that the incidence of postharvest fruit loss observed at retail is the result of cumulative effects along the supply chain, further studies are warranted to map fruit history and magnitude of losses along the value chain.
AFRIKAANSE OPSOMMING: Naoesvrugteverlies is ‟n groot uitdaging in die strewe na voedselsekerheid, volhoubare hulpbronbestuur en winsgewende landbousake. Die voorkoms van naoesverlies sowel as fisiko-chemiese naoesveranderinge by drie vrugtesoorte (perskes, pere en lemoene) is gevolglik by kleinhandelsafsetpunte én gedurende berging ná aankoop beoordeel. Die graad van fisiese verlies by die drie betrokke kleinhandelspunte het gewissel van 3,61% tot 18,09% tussen die vrugtesoorte, met die hoogste verlies by perskes. Die geraamde jaarlikse nasionale fisiese verlies by die kleinhandelspunte was 418 ton pere, 1 000 ton lemoene en 7 240 ton perskes. Op grond van die Wêreldgesondheidsorganisasie se aanbevole jaarlikse vrugte-inname van 146 kg per persoon, was die totale verlies van die drie vrugtesoorte genoeg om aan die vrugtedieetvereistes van 50 000 mense per jaar te voldoen. Op grond van die aanbevole daaglikse inname van 50 mg askorbiensuur, kan hierdie verlies eweneens in die jaarlikse vitamien C-behoeftes van 82 000 mense voorsien. Die geraamde geldwaarde van die verlies by die kleinhandelspunte strek van R2,2 miljoen tot R96,87 miljoen per jaar, na gelang van die vrugtesoort en bepaalde kleinhandelspunt. Die vermorste grond om die verlore vrugte te produseer, was 1 965 ha, terwyl energievermorsing op 32,77 x 106 MJ te staan gekom het. Kweekhuisgasvrystellings met betrekking tot die verlies was 2 870 ton CO2e, en die totale watervoetspoor 68 0000 m3. Vrugteverlies kon hoofsaaklik aan ernstige fisiese skade, verrotting en fisiologiese afwykings toegeskryf word. Daar was beduidende variasies in die fisiko-chemiese eienskappe van dieselfde vrugtesoort by verskillende kleinhandelaars. Hoewel berging by omgewingstemperatuur vrugtekleur en bepaalde chemiese komponente vir smaaklikheid verbeter, word dit ook met groot fisiese en voedingstof- (vitamien C-) verliese verbind. Die resultate van hierdie studie toon dat toepaslike oesrypheid, die regte verpakking en maksimum sorg in vrugtehantering noodsaaklik is om naoesverlies te verminder. Doeltreffende koelkettingbestuur en vrugte-inspeksie vir verrotting en skade kan latere bederf by kleinhandelsafsetpunte sowel as gedurende berging ná aankoop help beperk. Aangesien die naoesvrugteverlies wat by die kleinhandelspunte waargeneem is uit kumulatiewe faktore in die verskaffingsketting spruit, is verdere studies nodig om vrugtegeskiedenis na te spoor en die omvang van die verlies in die algehele waardeketting te bepaal.

Background: A sustainable economy becomes more and more important for most parts of the society. Especially the fashion industry is being criticized for wasting resources and being non-sustainable. Therefore, some textile producers started to implement programs that are aiming on a reuse of garments. Aims of research: The purpose of this research is to discover how customers can be motivated to return unwanted garments, also considering possible hindering factors. To gather this information it is necessary to build a theoretical framework with customer-based theories. The thesis explored how a second hand multi-brand retailer can take active action in encouraging customers to return unwanted textiles. Method: This research was conducted as an inductive qualitative research. The data was gathered through semi-structured interviews with several second hand retailers. The analysis was carried out following the Giogia method. Results: The thesis revealed that the garment disposal behavior is affected by various influences. Influences on the disposal behavior of garment consumers are personal values and believes. The dispose of unwanted garments is often influenced by an ease of handling and the same behavior is followed over the years simply because individuals are used to a certain garment disposal behavior. The largest hindering factors why customers do not return garments to retailers are caused by a lack of information as well as insufficient transparency. This behavior can be affected by second hand retailers by providing improved communication and a motivation to return garments by offering benefits for the customer. The size of the company does not play a major role.

As estações metroferroviárias sempre fizeram o papel urbanístico de agregar atividades econômicas e sociais nos seus arredores. Contudo, as estações do Metrô de São Paulo foram concebidas visando o embarque e o desembarque rápido de passageiros, e não foi previsto nos projetos o uso de espaços para atividades comerciais no interior das estações ou em áreas agregadas aos edifícios. Na atualidade, em função da necessidade de facilitar os deslocamentos das pessoas na metrópole, as estações devem acomodar outras atividades e serviços que possam agregar facilidades ao cotidiano dos usuários. Assim, verifica-se a ocupação de espaços com comércio e serviços nas estações existentes cujos projetos não contemplaram este uso. Da mesma forma, foram implantados os empreendimentos associados na modalidade de shopping centers em áreas agregadas às estações ou no seu espaço aéreo. A presente pesquisa, a partir de estudos de caso, utiliza-se dos métodos e técnicas de Avaliação Pós - Ocupação - APO aplicados em estações metroferroviárias, focando na utilização de áreas para o desenvolvimento de atividades comerciais. O escopo deste estudo se restringe à análise dos impactos da utilização de espaços para comercialização pós - ocupação dos edifícios. A partir dessa análise, identificou-se as melhorias que podem ser adotadas para os próximos projetos e para as estações estudadas. Foram selecionados os instrumentos que se mostraram adequados para avaliação desses espaços, e após sua aplicação foram analisados os resultados. A partir do diagnóstico, contendo os pontos positivos e negativos, foram propostas melhorias para os estudos de caso e diretrizes para os projetos de novas estações. A utilização de espaços para o desenvolvimento de atividades comerciais nas estações deve ser contemplada no programa arquitetônico, de modo que possa ser considerada nos estudos econômicos financeiros que nortearão os investimentos destinados à construção de uma linha de metrô.
Metro rail stations have traditionally played a role in the urban planning process by contributing to the incorporation of economic and social activities to adjacent areas. However São Paulo\'s metro stations were designed for rapid passenger boarding and disembarking. As such, the original designs did not include the designation of areas within or adjacent to metro stations for retail and service activities. Yet, because of the importance today of facilitating the movement of people throughout the greater metropolitan area, a need has arisen to accommodate retail and service offerings capable of providing users with added convenience. To this end, retail and service spaces have been occupied in existing stations in which the original designs did not set aside specific spaces for these activities. Similarly, shopping centers have been opened in areas adjacent to or above existing stations. This survey drew on case studies to apply Post-Occupancy Evaluation techniques and methods to metro rail stations, with a view to analyzing the use of specific areas for retail and service activities. The scope of the study was limited to examining the impact of using designated spaces in metro facilities for post-occupancy retail and service activities. Through the survey, enhancements to future design projects and existing stations were identified. Appropriate instruments for evaluating the respective spaces were selected and, following their application, the corresponding outcomes analyzed. The diagnostic study, which considered and laid out advantages and disadvantages of the proposal, offers a series of recommended improvements on the individual case studies as well as the project guidelines for new metro stations. Finally, the designation of dedicated spaces for retail and service activities in metro stations should be contemplated in the respective architectural designs as a means to ensure consideration of this important factor in the economic-financial studies aimed at determining the investment requirements for new metro lines.

Parcel carriers are susceptible to changes in the supply chain industry, as the carrier industry consists of many stakeholders who have an impact on the way they function. The stakeholders in the carrier industry are directly affected by the market trends that in turn affect the carrier business. Currently, E-commerce has a major influence on supply chain design, the operation of parcel carriers and the consumers. One main area of this thesis study is to analyse the impact of E-commerce on the parcel carriers in the EU and the US. Over time, E-commerce has caused a shift in the logistics industry that has made the carriers update the solutions they provide to their customers and to update their operations to accommodate the changes brought about by E-commerce. Since the operations of carriers in the EU and the US are different, this study focusses on five major parameters (Segmentation, Networks, Services, Specification and Tariff Structure) that help understand the carriers better in these two regions. This study will also help European Logistics Software Providers to re-organise themselves so it may help them to perform better integration processes between the carrier and their customers. It is evident that E-commerce has affected the parcel carrier industry and that the Logistics Software Providers must consider these parameters to have harmonized collaboration between the stakeholders in the supply chain. It is also difficult to normalize the selection of factors to be considered in the selection of a parcel carrier since the factors have a different effect in different regions around the world.

Background and problem: On January 1st 2019 the new accounting standard IFRS 16 was implemented which requires lessees to capitalize operating leases, hence moving the lease information from the footnotes on to the balance sheet. When capitalizing operating leases in quantitative studies, researchers have been able to state that it also has an effect on the income statement as well as on financial indicators, and have based on this tried to predict what effect capitalization of operating leases would have on the lessee’s underlying business. However, the expectations lack academic published empirical evidence and, above all from a period after the implementation of IFRS 16. Research question and Aim: By answering the research question “How has the introduction of IFRS 16 affected the business of lessees within the Swedish retail industry?”, the study aims to understand the impact IFRS 16 has had on the businesses of lessees within the Swedish retail industry. Theory: Previous literature has identified how capitalization of operational leasing can potentially affect parts of the business. The identified parts have been summarized in a conceptual framework, which defines what is meant by the business. The conceptual framework consists of the four different perspectives: leasing policy; reporting process; raising capital; financial goals. Method: The study has applied a qualitative method, using semi structured interviews for collecting empirical support. The respondents consisted of Chief Financial Officers, accounting specialists and accounting managers who represented Swedish retail industry lesses. Result and contribution: The study has found that lessees operates in two worlds, where the transition to IFRS 16 has occurred but where the lessees still add additional accounting according to IAS 17. Furthermore the results show that IFRS 16 enables for interpretation and assessment, which lessees have solved by centralizing processes for business and decision making concerning leasing. The insights can offer guidance for lessees that are on the verge of implementing the new accounting standard. At the same time the results complement the literature with a previously understudied perspective and thereby contributesto a more holistic view regarding the consequences of implementation of IFRS 16.
Bakgrund och problematik: Den 1 januari 2019 infördes den nya redovisningsstandarden IFRS 16, som numera tvingar leasetagare att kapitalisera operationell leasing och därmed förflytta information om leasingåtaganden från fotnoterna till balansräkningen. Vid kapitalisering av operationell leasing har forskare genom kvantitativa studier kunnat konstatera att det även får implikationer på såväl resultaträkningen som finansiella nyckeltal, för att sedan försöka förutspå vad kapitalisering av operationell leasing skulle ha för påverkan på den underliggande verksamheten. Däremot saknar förväntningarna akademiskt publicerade empiriska belägg, och framförallt från en tid då IFRS 16 trätt i kraft. Forskningsfråga och syfte: Genom att svara på forskningsfrågan “Hur har införandet av IFRS 16 påverkat verksamheten för leasetagare inom den svenska detaljhandeln?”, ämnar studien att förstå vilken påverkan införandet av IFRS 16 har haft på verksamheten för leasetagare inom den svenska detaljhandeln. Teoretisk förankring: Tidigare litteratur har identifierat hur kapitalisering av operationell leasing potentiellt kan komma att påverka delar inom verksamheten. De identifierade delarna har summerats i ett konceptuellt ramverk, som definierar vad som avses med verksamheten. Det konceptuella ramverket består av de fyra olika perspektiven: leasingpolicy; rapporteringsprocess; kapitalanskaffning; finansiella mål. Metod: Studien har tillämpat en kvalitativ metod i form av semi-strukturella intervjuer för insamlandet av empiriskt underlag. Respondenterna bestod av ekonomichefer, redovisningsspecialister och redovisningschefer, vilka representerade leasetagare verksamma inom den svenska detaljhandeln. Resultat och bidrag: Studien har funnit att leasetagare befinner sig i två världar, där det har skett en övergång till IFRS 16 men att leasetagare fortfarande tilläggsredovisar enligt IAS 17. Därtill visar resultaten att IFRS 16 möjliggör för tolkningar och bedömningar, vilket leasetagare har löst genom att centralisera arbets- och beslutsprocesser gällande leasing. Insikterna kan tänkas erbjuda en vägledning för leasetagare som står inför att tillämpa den nya redovisningsstandarden. Samtidigt kompletterar resultaten litteraturen med ett tidigare understuderat perspektiv och medverkar därmed till en mer holistisk förståelse vad gäller följderna av IFRS 16.

Through a case-study in the district of Haidian in Beijing, this thesis investigates the effects of the development of independent retail in neighbourhood streets at the periphery of walled housing estates in post-reform China. A theoretical framework that combines retailing geography, the study of the urban form, and the study of everyday practices is proposed. The research posits that the development of a street's retail landscape is an important expression of an emerging culture of mass consumption and leisure; through this research I seek to better understand how such a new reality impacts the daily routine of the residents of Beijing who use the local commercial streets. Drawing on abundant data derived from varied empirical procedures, this study documents and interprets the physical and social manifestations pertaining to seven local commercial streets. The social practices and perceptions of groups of users are investigated through questionnaires, interviews, and observations. I discuss how, through their daily interactions with the built environment, lay urban dwellers create space , while collectively conferring meaning to otherwise inert artefacts. The study sheds light on the cultural significance of a new retail environment that reshapes urban China. Situated at the intersection of the privatisation of land use rights, the development of mass consumption, and the disbanding of old communitarian living arrangements, the new landscapes of consumption are in many regards the embodiment of a post-communism Chinese ethos

碩士
中國科技大學
建築系
106
Abstract Traditional public retail markets, set up in various administrative districts by urban design, have now been in use for two or three decades and the question of whether they meet the current needs of street vendors and consumers has arisen. The background of the development of the existing retail market in the administrative districts of Taipei City is well known. We intend to use the existing laws and regulations as well some post-renovation cases to carry out a field investigation and evaluation of the situation. We also propose more effective improvement methods and suggestions. The research has achieved the following two goals: 1.An understanding of the current status and use of the public retail market before and after the completion of renovation. 2.The use of the advantages and disadvantages resulting after the renovations of the Yongle, Nanmen, and Andong traditional markets as examples for improvement of other public markets in the future. To explore the use of building space and the maintenance facilities after the completion of renovation based on the opinions and feelings of respondents with different backgrounds about the market renovations. To explore the differences, 21 questions were posed to respondents who were selected by: age, sex, education level, occupation, market purchases and years of experience of market use. Questions included use of space, environment, equipment and other issues. The findings showed that: I.Access ramps should be added that comply with the rules of construction technology. In addition, to help people with reduced mobility, strollers, shopping basket carts, wheelchairs and other assistive devices could be made available as well as help for loading and unloading goods at the market. II.Consideration should be given to fresh air circulation in the design of the market space. The walkway traffic flow plan should be based on clear specific consumer identification and passage accessibility should be a main consideration. Ventilation equipment should be updated to improve the removal of odors emanating from various kinds of goods. Keywords: traditional retail market, Yongle, Nanmen, Andong Market, renovation

Thesis (Ph.D.)--York University, 2006. Graduate Programme in Political Science.
Typescript. Includes bibliographical references (leaves 489-528). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:NR29487

This mixed-methods study addresses the relationship between the availability of food and realized food access by studying the retail food landscape of Holyoke, Massachusetts – a small, socio-economically diverse city. While a large body of empirical research finds that low-income communities and communities of color are especially likely to lack adequate access to healthy foods and experience increased vulnerability to food insecurity, few studies explore urban food environments through a mixed-methods case study approach. Through the use of food store mapping, store audits, and resident interviews, this research is a nascent attempt to articulate how the unique development histories and cultural politics of urban neighborhoods affect food access. The analysis finds that local food environments in Holyoke vary by social and spatial context. The study further considers how health and stability of a community is affected by the distribution and variety of food retail stores. In particular the study articulates the constructs of race and class in the food environment via the spatial mismatch of preferred food stores, mobility challenges, and the role of small urban food stores in the context of Holyoke’s foodscape. Implications for local food security policy are discussed.