Spelling suggestions: "subject:"value constellation"" "subject:"alue constellation""
1 |
Value creation in a reregulatedmarket : Divestments, firms, and dynamic processesHartgers, Richard January 2015 (has links)
This thesis makes use of the unique reregulation of pharmaceutical monopoly in Sweden to critically examine intraindustry firm heterogeneity. It contributes to existing divestiture research as it studies the dynamism in between reconfigurations of value constellations and its effects on value creation of divested pharmacies. Because the findings showed that the predominant theory of intraindustry firm heterogeneity could not explain firm performance, the value constellation concept was applied as it captured the phenomena. A patterned finding informed how reconfigurations of value constellations in a reregulated market characterized by strict rules, regulations, and high competition did not generate additional value for firms on short term. My study unveils that value creation is hampered in situations where rules and regulations significantly affect firms’ ability to reconfigure their value constellations. The key practical implication is an alternative perspective on fundamental aspects of the reregulation and how policy-makers may impede firm performance and the intended creation of new value for not only firms but for society as a whole. / <p>Grade: A</p>
|
2 |
Value creation in a reregulated market : Divestments, firms and dynamic processesHartgers, Richard January 2015 (has links)
This thesis makes use of the unique reregulation of pharmaceutical monopoly in Sweden to critically examine intraindustry firm heterogeneity. It contributes to existing divestiture research as it studies the dynamism in between reconfigurations of value constellations and its effects on value creation of divested pharmacies. Because the findings showed that the predominant theory of intraindustry firm heterogeneity could not explain firm performance, the value constellation concept was applied as it captured the phenomena. A patterned finding informed how reconfigurations of value constellations in a reregulated market characterized by strict rules, regulations, and high competition did not generate additional value for firms on short term. My study unveils that value creation is hampered in situations where rules and regulations significantly affect firms’ ability to reconfigure their value constellations. The key practical implication is an alternative perspective on fundamental aspects of the reregulation and how policy-makers may impede firm performance and the intended creation of new value for not only firms but for society as a whole. / <p>Betyg: A</p>
|
3 |
Towards accounting semiology : an interdisciplinary re-conceptualisation of IFRS asset recognition and measurementHayoun, Shaul January 2018 (has links)
In the spirit of interdisciplinary critical accounting studies and in light of the IASB’s on-going Conceptual Framework project, this thesis problematises and proposes a re-conceptualisation of two fundamental financial accounting practices: recognition and measurement of assets. In order to do so, the thesis steps outside financial accounting’s conventional disciplinary resources of economics and finance. It proposes to mobilise Ferdinand de Saussure’s semiology, which, defined as a theory of social sign systems, provides a meaningful delineation of financial accounting as a purposeful sign technology. With such a lens and with a research approach of going beyond IASB’s proclaimed concepts and narrative to its nuanced prescriptions, the thesis challenges taken-for-granted assumptions with regard to the market-based nature of Fair Value measurement and the characterisation of judgement involved in recognition. With respect to value measurement, the thesis harness semiology to fracture the dichotomy between the market and the entity perspectives, which is generally assumed in extant accounting research and policy-making. It is shown how the IASB’s Fair Value measurement prescriptions demonstrate semiology's two-dimensional 'value constellation', where the asset’s value is not merely relational (and not intrinsic) but, importantly, relational in two distinct dimensions. It is a product, first, of differentiation from other values in the market and, second, of interrelation with other values in the specific entity. With a semiological theorisation of the financial statement, market-based and entity-specific perspectives serve as complementary inputs rather than contradictory outputs. With respect to recognition, the thesis proposes to shift the locus of judgment from questions of recognition thresholds (probability and reliability) to the under-investigated issue of the asset’s separability from the firm’s general cash flow. It is shown how the IASB’s procedures manifest the semiological principle of ‘reciprocal articulation’: accounting entities (e.g., ‘assets’) are not passive representations of pre-existing economic resources, but rather a product of delimiting – carving out – the asset/resource from the broader category (or the entire firm). With such theorisation, the crux of recognition is separability, which is never natural or technical, but rather anchorless and reciprocal. The thesis thereby sheds light on the plasticity of recognition for both tangible and intangible assets. With its theory-informed analysis the thesis offers a set of conceptual instruments – value constellation and reciprocal articulation – as the logic of the balance sheet as a sign technology: its semio-logic. With Saussure’s ground-breaking linguistic semiology, it offers a parallel financial-numeric semiology: an Accounting Semiology.
|
4 |
The Jack Sparrow Revolution : - A case study of how the emerged piracy off the Somali coast has affected the shipping industry and its identified key actorsFarah, Suheila, Lantz, Emelie, Lövenbrant, Marika January 2011 (has links)
No description available.
|
5 |
Utveckling av tjänstefiering genom värdekonstellationer : En studie om hur företag med knappa resurser kan tillhandahålla erbjudanden som främjar relationer och en cirkulär ekonomi / Developing servitization through value constellations : A study about how a company with scarce resources can provide offers that facilitates relations and a circular economyFollin, Hector, Hallenberg, Daniel January 2019 (has links)
Informationsteknologi, IT, och hållbarhetsarbete har blivit två strategiska frågor i nästintill alla företag. Företag måste implementera IT för att optimera nuvarande verksamheter och transformeras till IT-drivna affärsmodeller som kräver hög kompetens och strategiskt tänkande vilket många små- och medelstora företag, SMF, saknar. Att köpa rekonditionerad IT-hårdvara är ett alternativ till att agera hållbart. Däremot erbjuder de företag som levererar rekonditionerad IT sällan mycket mer än just hårdvara eftersom de också ofta saknar de resurser som krävs för att tillhandahålla ytterligare tjänster inom IT. IT-tjänster är ofta avgörande om SMF ska bli kunder eller inte eftersom att köpa all IT från en leverantör minimerar administrationskostnader samtidigt som det skapar djupare relationer mellan kunden och leverantören. De bristande interna resurserna bland SMF har lett till att de frigör delar eller hela verksamheter till externa leverantörer. Frigörandet är däremot inte riskfritt för SMF. Att överlämna delar av verksamheten till externa leverantörer kräver nära relationer med leverantörer vilket gör kommunikationen mellan dem avgörande. Ett sätt för leverantörer att skapa relationer med kunder är genom att utveckla tjänstefiering, det vill säga gå från varucentrerat till tjänstecentrerat erbjudande. För att utveckla tjänstefiering, trots avsaknaden av interna resurser, måste leverantörer samproducera erbjudanden. Genom att skapa ett interaktivt samarbete i nätverk där aktörer tillsammans tillhandahåller erbjudanden har lett till nya värdeskapande system kallat värdekonstellationer. Leverantörer och kunder är nu tillsammans med och skapar värde och kunden ses inte längre som konsument utan snarare medproducent då de är med och deltar i produktionen. Aktörernas roll har således blivit vidgade. De bristande resurserna är inte längre ett hinder för att utveckla nya erbjudanden eftersom de i konstellationen bidrar med resurser samtidigt som de bygger relationer med varandra. / Information technology, IT, and sustainability work have become strategic questions in almost any business. Not only do firms have to implement IT to optimize current operations, they must transform into new business models which requires high level of competence and strategic thinking which especially small and medium-sized enterprises, SME, tend to lack. Buying refurbished IT-hardware is an option for SME to act sustainable. However, suppliers of those goods seldom offer much more as they too tend to lack the resources needed to provide IT services. IT services are usually critical whether SME will become customers or not since buying IT from one supplier minimizes administration costs as well as it creates deeper relationships. Lack of internal resources has led to SMF outsource parts or whole operations more frequently to external suppliers. But the outsourcing does not come harmless. Leaving an operation to an external supplier requires close relationship with the supplier to maintain quality, making the communication vital. A way for a supplier to facilitate relationships is to develop servitization, i.e go from product- to service-centric offers. To develop servitization regardless the scarce resources suppliers have to co-produce offers. Creating an interactive strategy in networks consisting of actors that co-produce offers creates new value creating systems- value constellations. Suppliers and customers are now part of the value creation as they both participate in the production. Their roles have been broadened and the scarce resources as a barrier has now been eliminated as they now share competences while their relationships are being flourished.
|
6 |
Physical Distribution in a Digital World : A study of the gaming industryDe Young, Mikaela, Lehmus, William, Sundqvist, Viktor January 2012 (has links)
Purpose: The aim of this thesis is to explore the impact that increased availability of digital distribution has on physical distribution. The focus is on the effects that digital distribution has on the value creating processes of game developers with regard to distribution alternatives, strategic networks and consumer interaction. Additionally we examine if there is a future for physical distribution of games in an increasingly digital market. Background: It is estimated that only the online gaming market alone will turn over more than $13 billion in 2013. In terms of market potential this means that video gaming has already surpassed the movie industry and is closing in on the music industry (Jöckel, Will & Schwarzer, 2008). Digital distribution is gaining ground in the game industry (Cook, 2012), and access to high-speed internet connectivity is also increasing at a rapid pace. This creates a choice for game developers to adapt their strategies to the new ways of distribution. The previous view of the market was a linear value chain where developers must use intermediaries to reach an end consumer (Williams, 2002). The network dynamics appear to have changed, consumers have an impact on development and there are more complex interactions between the actors in order to generate better value. Method: The thesis uses an exploratory qualitative research method by conducting semi-structured interviews with developers on how the distribution channels have changed. Secondary data concerning the value chain, networks, and value constellations and was gathered to support the empirical background of the market. Conclusion: The value chain has been reconfigured from the classical value chain to a value constellation as increased online availability has changed the distribution possibilities allowing reciprocal relationships and user co-production as well as disintermedation of middle-hands. Value is created for the game developers through three different paths in our own value constellation: portals, direct sales homepage, and through publisher. In all three paths consumers play an important role through user participation in the value creation through user created content and user feedback through community and fan-base activities.. Our conclusion is that the future of physical distribution in the current format is threatened by digital alternatives, and will likely be discontinued in the long run and/or radically changed to include more physical value adding content.
|
7 |
Dynamics of corporate strategy from a value chain perspective : A study of the Swedish telecom and construction industries during the 90’sde Paula, Andes January 2006 (has links)
<p>Changes in sectors and industries have brought new challenges to corporations as well as been important driving forces for the dynamics in strategy at the corporate level. With the dramatic developments of the 1990’s in mind, such as multilateral free-trade agreements, liberalization, privatization, sharp industry growth/decline, increased competition and globalization, in particular within the telecom and the construction industry, this study contributes to describing and understanding strategic change at the corporate level as well as changes in the division of work within value chains. Strategy is defined as intentions, decisions and actions that relate to bundling and unbundling at different strategic levels, aiming to establish and reestablish a value chain position. Thus, outsourcing, M&As, modularization and systems development and sales are important strategic components which are examined from a value chain perspective. From a value chain perspective, the purpose of this study is to describe and understand strategic change at the corporate level in the telecom and construction industries during the 1990’s. More specifically this study shall contribute to describing and understanding (i) the dynamics of and between M&As, outsourcing, modularization and systemization, as well as (ii) industrial and financial drivers to strategic change.</p><p>The conclusions describe strategic change from a value chain perspective using three descriptive patterns, including an increasing degree of specialization and need for interorganizational coordination across the value chain. In addition, outsourcing and modularization of systems and an increased scope of offering through systemization and BOT-projects, result in the fact that due to M&As the horizontal boundary of the firm sometimes goes beyond the industry scope while the vertical scope is often narrowed through outsourcing. The conclusions also focus on understanding the content of strategic change, that is to say the dynamics of and between mergers and acquisitions, outsourcing, modularization and system sales. These findings are summarized in nine explanatory patterns. These patterns show that the strategic decisions of bundling and unbundling at the corporate and functional level through mergers and acquisitions, outsourcing, systemization and modularization are guided by an industrial as well as a financial logic. By considering the descriptive and explanatory patterns found this study, the conclusions also include what to expect during the next decade with regard to corporate strategy from a value chain perspective in five predictive patterns.</p>
|
8 |
Dynamics of corporate strategy from a value chain perspective : A study of the Swedish telecom and construction industries during the 90’sde Paula, Andes January 2006 (has links)
Changes in sectors and industries have brought new challenges to corporations as well as been important driving forces for the dynamics in strategy at the corporate level. With the dramatic developments of the 1990’s in mind, such as multilateral free-trade agreements, liberalization, privatization, sharp industry growth/decline, increased competition and globalization, in particular within the telecom and the construction industry, this study contributes to describing and understanding strategic change at the corporate level as well as changes in the division of work within value chains. Strategy is defined as intentions, decisions and actions that relate to bundling and unbundling at different strategic levels, aiming to establish and reestablish a value chain position. Thus, outsourcing, M&As, modularization and systems development and sales are important strategic components which are examined from a value chain perspective. From a value chain perspective, the purpose of this study is to describe and understand strategic change at the corporate level in the telecom and construction industries during the 1990’s. More specifically this study shall contribute to describing and understanding (i) the dynamics of and between M&As, outsourcing, modularization and systemization, as well as (ii) industrial and financial drivers to strategic change. The conclusions describe strategic change from a value chain perspective using three descriptive patterns, including an increasing degree of specialization and need for interorganizational coordination across the value chain. In addition, outsourcing and modularization of systems and an increased scope of offering through systemization and BOT-projects, result in the fact that due to M&As the horizontal boundary of the firm sometimes goes beyond the industry scope while the vertical scope is often narrowed through outsourcing. The conclusions also focus on understanding the content of strategic change, that is to say the dynamics of and between mergers and acquisitions, outsourcing, modularization and system sales. These findings are summarized in nine explanatory patterns. These patterns show that the strategic decisions of bundling and unbundling at the corporate and functional level through mergers and acquisitions, outsourcing, systemization and modularization are guided by an industrial as well as a financial logic. By considering the descriptive and explanatory patterns found this study, the conclusions also include what to expect during the next decade with regard to corporate strategy from a value chain perspective in five predictive patterns.
|
Page generated in 0.1306 seconds