Literatura académica sobre el tema "Value"

Relatively little is known about how concepts of human values and value interact during the construction design process. Whilst researchers of value management have expounded in this context upon the complexity of the design process, problem-solving and sense-making, little is said about the alignment and reconciliation of multiple-stakeholder values and value judgements. An abductive reasoning and a grounded theory approach was adopted that iterated between literature and empirical observation to obtain new insights. The initial phase created a values and value framework and Value in Design (VALiD) approach through seven unstructured interviews, a design workshop, four Schwartz Values Surveys (with 545 participants) and 55 semi-structured interviews. The values and value parts were then separately implemented, developed and validated through action research on five live education capital projects, involving over 250 participants. Subsequently, a middle-range theory of values and value is proposed through theoretical triangulation. This draws on seven related theories to provide greater explanatory pluralism, uncover hidden phenomena and enable convergence. The research findings are significant in focusing soft value management on underlying stakeholder values and subjective value judgements. A more nuanced and intertwined relationship between stakeholder values, attitudes, behaviours and qualities during the design process is offered that promotes compromise and sense-making.

This thesis examines the value relevance of goodwill that has been eliminated through reserves in the year of acquisition. Specifically, it investigates the association beiween goodwill reserve write-off and the value placed on the firm by the stock market. In so doing, the thesis describes the relationship between the implied value of purchased goodwill and that of other assets, and we seek to explain the underlying paffern of the amortisation of goodwill over time. The empirical method uses cross-sectional equity valuation models for the period 1994- 6. Based on the modified balance sheet identity, the equity valuation model parameterises purchased goodwill and other assets separately, and a more meaningful interpretation is given of the intercept term than in previous studies relating to purchased goodwill. The results confirm that the market incorporates information on the goodwill reserve write-off in the valuation of a firm, and the results also show that the market: book ratio is similar to tangible assets but its behaviour suggests a relatively higher amortisation rate. Although the present study provides evidence supporting the requirement in FRS 10 (Goodwill and Intangible Assets) to capitalise purchased goodwill, the findings also show that the incremental value of capitalised goodwill declines far more quickly than FRS1O suggests, thus placing particular importance on the impairment test required by FRS 10.

This thesis is about creating a better understanding of value creation. It proposes 'the value cube', a new framework to describe, how organisations should align and manage their operations, resources, capabilities and competencies with their value propositions to create value. This thesis started with an exploratory analysis in value; as a result several unsolved issues, inconsistencies and weaknesses of current solutions were identified. Based on those, this research proposed two value dimensions - Hard and Soft Value. The value matrix was created by bringing together the two value dimensions and the propositions from Treacy and Wiersema (1996). As a result, six value propositions emerged, To describe the functionality of each value proposition in greater depth, the value matrix was extended into a cube: 'the value cube'. Empirical evidence provided through eight case studies and a workshop-study validates the value cube, establishes the appropriate unit of analysis an d the value cube's footprints. The five research questions of this research conclude that: (1) Value can be deployed in 'hard value' and 'soft value'. (2) The six value propositions of the value cube are valid and two of them 'simplifiers' and 'socialisors' are novel. Thus, the value propositions of the value cube offer a wider scope and flexibility than current frameworks, to describe and/or classify business performance. (3) The value cube can be applied to 'business unit level' or 'whole organisation'; however the application of the value cube at business unit level seems to be more sensible. (4) Therefore, a single organisation can have more than one value proposition. (5) The value cube provides general guidelines or 'footprints' of value creation for its six value propositions. From the beginning of this research, criteria for the evaluation of the quality of the research were developed. demonstrate that this research has satisfactory fulfilled the criteria. Consequently, this Consequently, this research reached the quality standards of constructive/pure research.

The purpose of this master thesis is to provide a deeper understandingof managerial innovation impact on companies through Corporate SocialResponsibility (CSR). For this objective, IKEA Karlstad was chosen for theempirical part in order to apply the theoretical framework to practicalrelevance. The method used for this thesis was a case study design includingdata collection from literature in different databases: Emerald, BusinessSource Premier, Scopus as well as Google Scholar. Regarding data collection forthe case study, three qualitative questionnaires were also distributed to IKEA:two designed for the local IT and sustainability coordinator Magnus Engstrandand one targeting employees. A quantitative questionnaire was distributed toIKEA employees too. An interview was set up with Magnus Engstrand according tothe unstructured interview guidelines. The theoretical framework focuses notonly on understanding the links between managerial innovation and CSR,managerial and technological innovations but also on the companies’ motivationto implement these actions and their impact on employees, organizations andcommunity. From our analysis of the literature it can be stated that managerialinnovation is stimulated by an internal element of the company. Managerialinnovation helps partly or entirely to develop CSR actions resulting in thecreation of positive value: tangible or intangible; or negative value accordingto value resonance or value dissonance. The case study analysis broughtexamples of how managerial innovation brings value without involvement of anytechnological innovation contradicting certain theories exposed in thetheoretical framework. At IKEA, the three different types of managerialinnovations are management, administrative and organizational innovations whichare used to develop CSR actions and constitute a minor or major part of theirimplementation. The impact of managerial innovation on CSR is translated atIKEA Karlstad as an intangible value for the company and its stakeholders. Thisthesis contributes to a better comprehension of managerial innovation conceptsin general as well as its application in a CSR strategy through concreteexamples. It can also be used as a demonstration of how managerial innovationcan be used to improve the internal and external images as well as employees’welfare and perceptions. Further qualitative research is needed to measure themanner of managerial innovations as well as quantitative studies to generalizeits impact on a larger scale.

Because of new emission and on board diagnostics legislations, heavy truck manufacturers are facing new challenges when it comes to improving the engines and the control software. Accurate and real time executable engine models are essential in this work. One successful way of lowering the NOx emissions is to use Exhaust Gas Recirculation (EGR). The objective of this thesis is to create a mean value model for Scania's next generation EGR system consisting of a poppet valve and a two stage cooler. The model will be used to extend an existing mean value engine model. Two models of different complexity for the EGR system have been validated with sufficient accuracy. Validation was performed during static test bed conditions. The resulting flow models have mean relative errors of 5.0% and 9.1% respectively. The temperature model suggested has a mean relative error of 0.77%.

Justificatory neutrality, as held by Nagel, holds that the state is only legitimate if it can be justified on the basis of the value-beliefs that we all share. I argue that this theory has faults that are avoided by Rawls's alternative of stability for the right reasons as achieved by a reasonable overlapping consensus on the political norms for regulating the basic structure of society. However, neither approach explains why we should be concerned with people's value-beliefs, a gap which I begin to fill. I argue that justificatory neutrality is inadequate in two ways. Firstly, neutrality cannot serve as a guiding ideal, in that we must appeal to other values in order to determine when and how we should be neutral. Secondly, in excluding all controversial ideals, it has no guarantee that a) those values shared will be adequate for settling political questions, and/or b) that some of those values excluded aren't significant to the people who believe in them in ways that prevent their accepting justifications that appeal solely to the shared values. I argue that Rawls's theory avoids these problems but that his idea of public reason is both unnecessary and in tension with the aspiration to achieve an actual reasonable overlapping consensus. Drawing on Raz I argue that neither Nagel nor Rawls offer adequate explanations of why we should be concerned with justifiability to people on the basis of their value-beliefs. I provide such an explanation in terms of the value of being able to endorse the course of our own lives. This value grounds reasons to be responsive to people's (possibly mistaken) value-beliefs in political justifications---though, since this is not the only value to be considered, sometimes other reasons may settle the matter.

Abstract

Historically, value was believed to be created and embedded in the manufacturing process, implying that companies were the creators of value. Conversely, the notion of value-creation changed during the last decades and has implemented the customer orientation and service centred view. Instead, researchers currently believe that companies only can offer value-propositions, which means that value is to be created by the customers. Services and goods are much about values and identity today, which people connect to therefore it is important that positive values are associated with the company.

The purpose of this case study is to present if values can drive value for sustainable business. In order to illustrate this we have chosen Konsum Värmland for our investigation, an independent consumer co-operative own by its 126 000 members. Konsum Värmland has advantages by being independent from KF (the co-operative union in Sweden), this by being able to set its own strategies and visions.

This thesis aspires to illustrate which values Konsum Värmland stands for and to see if Konsum Värmland has succeeded to communicate these values to their stakeholders.

We will present the theoretical framework and how values-based management is an excellent performance measurement for co-creating values together with its stakeholders. We chose to use a narrative approach for our empirical analysis. The narratives are based on interviews, observations and secondary data that we obtained in forms of literature, articles and previous research.

We have chosen to investigate four areas for our case study, which are obvious of creating values. The areas are; the history Konsum Värmland, the brands Nästgård and Värmlandsgrisen, and the adapting and developing Konsum Värmland. These areas give the reader an insight to the value creation efforts of Konsum Värmland.

It is important for companies to differentiate themselves from others, in order to stay competitive in the everyday retail branch. This is something that Konsum Värmland has done by standing for values that contributes to the region of Värmland

This case study shows how the consumer co-operative thinking is becoming more modern, in co-creating common values and meanings. The consumer co-operative thinking also tells us that is can be used as a competitive strategy, to be able to predict and to adapt to the market.

In this study we can see that local produced goods generate value, which makes the customer want to buy the goods even if they are more expensive. The values are communicated through the brands Värmlandsgrisen and Nästgård and the goods are offered in form of values-based service quality. We have created a model that illustrates how the vision, organization and the value-creation have to be in balance, to create values that can drive value for sustainable business.

Résumé

Historiquement des valeurs et leur création étaient vues comme un élément de la procédure de fabrication ce qui voulait dire que seul l’entreprise prenait le rôle du créateur de valeur. En parallèle le regard sur la création de valeur a évolué pendant ses dernières décennies vers une perspective s’orientant plus vers le client et donc plus accentuée « service ». Ces deux approches sont complétées par un avis des experts modernes qui défend la position que seule une offre basée sur des vraies valeurs peut réussir et émerger de son univers concurrentiel. Uniquement les produits, proposant une base de valeur, réussissent à influencer la perception des clients de manière durable. Des services et des produits peuvent émerger donc seulement à travers de leurs valeurs, c’est à dire à travers de leur identité, puisque les gens arrivent mieux à se mettre en rapport ce qui crée idéalement un attachement. C’est pour ça que c’est important que l’entreprise associe des valeurs à ses marques et surtout de le rend percevable aux clients de manière crédible.

Le but de cet analyse est de montrer comment des valeurs peuvent durablement porter le succès économique d’entreprises. Afin de l’illustrer pour notre étude nous avons choisi Konsum Värmland, qui compte 126 000 membres en tant que coopérative indépendante. Grâce à cela Konsum Värmland a des avantages, puisque il est indépendant du syndicat suédois KF et donc autonome de réaliser ses propres stratégies et visions.

Au delà de ça cet analyse veut montre quelles valeurs Konsum Värmland représente, et veut également examiner si Konsum Värmland a réussi à les communiquer à ses membres et ses clients.

A travers un model théorique nous allons montrer comment le management à base de valeur est un excellent indicateur pour la création de valeur mutuellement avec les membres de la coopérative. Nous avons donc choisi une approche narrative pour analyse empirique. Les conclusions se basent sur des interviews, nos observations ainsi que d’autres données que nous avons obtenu dans la litérature, des articles de la presse et par une recherche préliminaire.

Pour cet étude de cas nous avons décidé d’examiner quatre secteurs de la création de valeur qui sont l’histoire d’entreprise de Konsum Värmland, ses deux marques Nästgård et Värmlandsgrisen, ainsi que leur adaptation et évolution menées par Konsum Värmland. Ces secteurs donnent au lecteur une compréhension approfondie de la création de valeur stratégique à Konsum Värmland.

Dans l’intention de rester compétitif dans l’environnement quotidien de grand distribution, il est important pour l’entreprise de se différencier des autres. Konsum Värmland a réussi à le faire grâce à exploitation intelligente des valeurs ancrées dans la région de Värmland.

Par ailleurs cet étude de cas montre comment le raisonnement des clients évolue vers une création mutuelle des valeurs communes entre demande et offre. Ce comportement nous

amène à la conclusion qu’il utilisable davantage dans une stratégie de compétition afin d’anticiper des changements de marché dans l’objectif de s’adapter vite au nouveau contexte.

Dans cette analyse nous pouvons voir comment des produits locaux peuvent profiter des valeurs éthiques ce qui favorise une relation dans laquelle les clients sont prêts à acheter des produits même s’ils sont plus chers qu’ailleurs. Ces valeurs sont communiquées à travers les marques Värmlandsgrisen et Nästgård dont on propose les produits en s’appuyant sur une qualité de service à valeur ajoutée. Nous avons développé un model qui montre quelle vision, organisation et création de valeur doivent être balancés l’un à l’autre. Seulement à ce moment là il est possible de créer des valeurs, qui portent durablement le succès économique de l’entreprise.

Zusammenfassung

Ursprünglich wurden Werte and Wertschöpfung in der Wirtschaftsgeschichte als Teil des Herstellungsprozesses angesehen, was wiederum bedeutet das Unternehmen als Werterzeuger auftraten. Parallel veränderte sich die Bedeutung von Wertschaffung in der letzten Jahrzehnten in Richtung einer mehr Kundenorientierten und damit service-ausgerichteten Ansicht. Diesen beiden Perspektiven gegenüber steht, dass Wirtschaftsforscher heute davon ausgehen, dass Unternehmen ausschliesslich durch wertebasierende Angebote im Markt erfolgreich sein können. Nur diese schaffen es durch deren Empfinden den Kunden nachhaltig zu beeinflussen. Dienstleistungen und Waren sind also durch deren Werte und damit deren Identität erfolgreich, da Menschen diese besser mit ihren eigenen in Verbindung bringen können was im Idealfall eine stärkere Bindung bedeutet. Daher ist es wichtig, dass Unternehmen positive Werte mit ihren Marken verbinden und vor allem für die Kunden glaubhaft erlebbar machen.

Ziel dieser Arbeit ist es zu zeigen wie Werte den nachhaltigen wirtschaftlichen Erfolg von Unternehmen fördern können. Um dies zu veranschaulichen haben wir für unsere Untersuchung Konsum Värmland gewählt, welches als unabhängige Vereinigung 126 000 Mitglieder zählt. Konsum Värmland hat dadurch Vorteile, da es einerseits unabhängig von der schwedischen Gewerkschaft KF ist und andererseits damit in der Lage ist seine eigenen Strategien und Vision umzusetzen.

Diese Arbeit hat den Anspruch zu erläutern für welche Werte Konsum Värmland steht, und darüberhinaus zu untersuchen, ob Konsum Värmland es gelungen ist diese erfolgreich seinen Mitgliedern sowie Kunden zu kommunizieren.

Wir werden mit Hilfe eines theoretischen Rahmenmodells zeigen wie wertebasiertes Management ein exzellenter Ergebnismesser für gemeinsame Wertschaffung mit den Mitgliedern der Kooperative sein kann. Wir haben für diese empirische Analysis daher einen erzählerischen Ansatz gewählt. Die erzählerischen Schlussfolgerungen basieren auf Interviews, eigenen Beobachtungen sowie weiteren Daten welche wir aus Fachliteratur, Zeitungsartikeln and vorangegangener Forschung erhielten.

Für dies Fallstudie haben wir uns entschieden vier Bereich der Wertschaffung zu untersuchen. Diese sind die Unternehmensgeschichte von Konsum Värmland, die beiden Handelsmarken Nästgård und Värmlandsgrisen, sowie deren Anpassung durch und Entwicklung von Konsum Värmland. Diese Bereiche geben dem Leser eine tiefere Einsicht in die strategische Wertschaffung von Konsum Värmland.

In der Absicht im alltäglichen Einzelhandelsumfeld wettbewerbsfähig zu bleiben, ist es für Unternehmen dabei wichtig, sich selbst von anderen zu differenzieren. Dieses gelang Konsum Värmland durch deren erfolgreiche Nutzung von in der Värmland-Region verankerten Werten.

Diese Fallstudie zeigt wie sich modernes Konsumentendenken hinzu einer kooperativen Schöpfung gemeinschaftlicher Werte und Bedeutungen entwickelt. Dieses

Kundendenken veranlasst uns zu der Schlussfolgerung, dass es in einer Wertbewerbsstrategie genutzt werden kann um Marktveränderung rechtzeitig zu erkennen und sich daran anzupassen.

In dieser Studie können wir sehen wie lokal erzeugte Güter ethische Werte zu nutzen, was die Kunden wiederum dazu bewegt die Produkte zu kaufen, selbst wenn diese leicht teurer sind. Die Werte werden mittels der Handelsmarken Värmlandsgrisen und Nästgård kommuniziert, indem deren Erzeugnisse über eine wertebasierte Servicequalität angeboten werden. Wir haben dazu ein Model entwickelt, welches zeigt wie Vision, Organisation und die Wertschaffung auf einander abgestimmt sein müssen. Nur dann können Werte geschaffen werden, welche den nachhaltigen wirtschaftlichen Erfolg von Unternehmen fördern können.

Today‚ audiovisual collections account for a large portion of the world’s memory. They are part of museums, serve as research documents for various types of scientific institution, register history and provide us with a tangible witness of our most precious memories. Even though sound and image collections are generally accepted as being part of our cultural heritage, determining how to open such collections to a large audience is far from simple. Although value and signi cance assessments are increasingly used as collection management tools, they are labour intensive and organizationally demanding activities for collection managers and institutions. Nevertheless such assessments are vital to ensure proper collection management today and in the future. Likewise they provide us with an excellent tool in communicating about audiovisual collections, prioritizing in case of digitization and rendering their management comprehensible. This paper outlines a three-step methodology designed to facilitate assessing value in audiovisual collections.

Since the early nineteenth century, cacao has been an important export earner for Ecuador. Today the importance of this sector remains, as Ecuador is the main producer and exporter of Fine and Flavor cacao worldwide. Motivated by the main transformations of the global food systems and the increasing demand for multidimensional credence attributes, this study examines the present state of Ecuador's cacao industry, identifies areas of opportunity, and discusses how the private and public sectors can work together to meet existing and emerging challenges. Findings are supported by interviews conducted with the principal actors in the Ecuadorian cacao industry and two case studies. The first case study focuses on how associativity can help cacao farmers producing high-quality beans to differentiate themselves and succeed in modern agri-food markets. The second case study explores the success of a local chocolate firm and its links with local cacao farmers. Findings suggest that market trends have created new business opportunities for cacao producers and chocolate processors. These opportunities are most open to firms who can personalize and differentiate their products, for example, through the use of quality certifications such as organic, fair trade, reduced carbon load, etc. More importantly, market developments are driving exporters to enhance the performance of cacao value chains in the country, but the sector requires coordination to capture reputation and credence-based demands for the local cacao.