The budgeting debate concerns that traditional budgets have become dysfunctional in today’s volatile business environment. Thus, it can seem logical that organisations would implement alternatives, and beyond budgeting has become popular. Nevertheless, knowledge of beyond budgeting’s practical implications is limited, and future research needs to study organisations that have implemented beyond budgeting. This study, therefore, investigates beyond budgeting in practice through a qualitative multiple case study with eight semi-structured interviews, whose respondents come from four retail organisations. The study intends to research reasons for choosing beyond budgeting, how the beyond budgeting solution is designed and what consequences beyond budgeting implies. The study finds that organisations choose to implement beyond budgeting for several reasons, some similar, such as budgets being time-consuming and aiming for higher adaptability, and some more organisation specific. The study also finds that the beyond budgeting solutions differ, for example, the companies’ management processes are designed differently. However, no organisation intentionally implemented all beyond budgeting principles, and all have a high focus on the management processes. Further, the study finds that the company's consequences implies some similarities and differences. For example, higher adaptability was a consistent outcome. Moreover, the study shows that all companies experienced consequences that were unanticipated. Lastly, the study implies that an organisation’s contingencies affects reasons, beyond budgeting solution and outcomes as beyond budgeting should be adjusted to its situation.

El empleo del término feminicidio por primera vez, ha contribuido a poder evidenciar una problemática existente en la sociedad que produce la muerte de miles de mujeres alrededor del mundo. En ese marco, en el escenario internacional se han celebrado diversos instrumentos, los mismos que han repercutido en nuestro país, y se han traducido en la adopción de diversos mecanismos que tienen como fin desincentivar este tipo de delitos y proteger de una mejor forma los derechos e intereses de la población femenina. Estas medidas implementadas han sido criticadas por diversos autores debido a sus implicancias prácticas y a su efectividad. Por este motivo, el presente artículo analizará la normativa peruana desde la perspectiva de los fines del derecho penal para poder determinar y arribar a una conclusión acerca de la eficiencia de las mismas. / The use of the term feminicide for the first time has contributed to highlighting a problem that exists in society that causes the death of thousands of women around the world. Within this framework, various instruments have been signed on the international scene, the same ones that have had an impact on our country, and have resulted in the adoption of various mechanisms that aim to discourage this type of crime and better protect rights and interests of the female population. These implemented measures have been criticized by various authors due to their practical implications and their effectiveness. For this reason, this article will analyze the Peruvian regulations from the perspective of the purposes of criminal law in order to determine and reach a conclusion about their efficiency. / Trabajo de investigación

The interconnectedness of global supply chains, combined with disruptive events like the Covid-19 pandemic, has emphasized the significance of enhancing supply chain resilience (SCRes). Thus, this study aims to investigate how businesses employ SCRes recovery strategies to address extreme supply chain disruptions (SCD). To contribute empirical evidence on reactive SCRes strategies, qualitative methodology was employed, with a specific emphasis on the construction department at Northvolt. The construction industry serves as an apt context for assessing and offers valuable insights. Unstructured and semi-structured interviews were conducted with supply chain executives within the company to collect the data. The findings reveal specific challenges faced by the construction department at Northvolt in the face of global supply chain disruptions, shedding light on their responsive strategies. This study not only emphasizes the necessity of cultivating all SCRes capabilities but also contributes valuable empirical evidence to the field. The implications of these findings extend beyond Northvolt, providing actionable insights for businesses in the construction industry and offering recommendations for enhancing overall supply chain resilience. / Den ökande globala kopplingen mellan leverantörskedjor, tillsammans med störande händelser som Covid-19-pandemin, har understrukit betydelsen av att förbättra leverantörskedjors motståndskraft (SCRes). Denna studie syftar därför till att undersöka hur företag använder sig av SCRes-återhämtningsstrategier för att hantera extrema störningar i leverantörskedjan (SCD). För att bidra med empiriska bevis om reaktiva SCRes-strategier användes kvalitativ metodik, med särskild tonvikt på byggavdelningen på Northvolt. Byggbranschen fungerar som en lämplig kontext för bedömning och erbjuder värdefulla insikter. Ostrukturerade och halvstrukturerade intervjuer genomfördes med företagets leverantörskedjechefer för att samla in data. Resultaten avslöjar specifika utmaningar som byggavdelningen på Northvolt står inför i ljuset av globala störningar i leverantörskedjan och belyser deras responsstrategier. Denna studie betonar inte bara nödvändigheten av att odla alla SCRes-förmågor utan bidrar också med värdefulla empiriska bevis till området. Resultatens implikationer sträcker sig bortom Northvolt och ger handlingsbara insikter för företag inom byggbranschen, samt erbjuder rekommendationer för att förbättra övergripande motståndskraft i leverantörskedjan.