乡村森林旅游项目规划中哲学元素运用的个案分析——以宜春市月都花溪谷项目为例

以江西省宜春市"月都花溪谷"乡村森林旅游项目规划中哲学元素的应用为个案,结合哲学理论进行分析。结果表明:乡村森林旅游项目规划应有哲学的自觉,根据项目所在地自然和人文资源禀赋,因地制宜地吸收哲学元素,从而打破乡村森林旅游项目同质化和见物不见人的困局,赋予乡村森林旅游项目以特色和灵魂。因此,提出突破森林旅游项目规划中一元化的经济思维定势、以哲学思维唤起人学意义、因地制宜激发内生式哲学文化活性等启发性建议。     

Structures,strategizing, and contested territories: A structuration perspective on strategy development in employer branding

This study examines strategy development in employer branding based on structuration theory, focusing on the interplay between employer branding structures and the (inter)actions of employer branding strategists. To analyse this interplay, this paper draws upon a series of strategy meetings in an employer branding project of a multinational construction company. This study adds to the current debate on employer branding by advancing the understanding of the structural embeddedness of strategizing in employer branding. Furthermore, the study proposes that strategy development shifts employer branding engagements into contested territory due to various and contradictory structures strategists need to deal with.     

Intellectual capital reporting practices in an Islamic bank: A case study

Given the nature and importance of Islamic banks in recent times, we can expect them to have significant intellectual capital anchored in their Sharia‐based knowledge and expertise. However, we know very little or nothing about how and why intellectual capital‐related information is provided in their corporate reports. We fill this gap in our existing knowledge of the field with a view to enhance relevant literature. As far as we know, this article is one of the earliest exploratory attempts to examine intellectual capital reporting practices of an Islamic bank. We have undertaken a longitudinal (2001–2015) case study related to the intellectual capital reporting practices of an Islamic bank. Key results include significant rise of intellectual capital reporting over time, dominance of internal capital‐related items in intellectual capital reporting profile and the dynamics of changes in intellectual capital reporting practices over time. Through an institutional theory lens, we explain that this is due to the changes in the external institutional environment and various intra‐organisational factors such as strong ethical culture, unique knowledge base (Sharia), and corporate governance regime.     

Case study competitions and perceptions of learning among undergraduate students in the United Arab Emirates

Higher education institutions are increasingly employing competitive formats such as case study competitions in business education to enhance students’ learning experience. The authors explore students’ perceptions and experiences regarding affective, cognitive, and skills development factors and whether these perceptions and experiences determine students’ participation in case study competitions in the United Arab Emirates. The authors attempt to contribute to the rather nascent body of literature on case study competitions. The results highlight statistically significant differences between perceived and actual learning with respect to cognitive and affective benefits. Furthermore, a significant positive association is found between participation in case study competitions and respondents’ perceptions and real experiences about various aspects of learning.     

Absorbing radical ideas from unusual sources – the role of social integration mechanisms

If companies rely strongly on internal R&D and existing networks their ability to introduce radical innovations may suffer. Opening up to new idea sources may provide a solution. Incumbent companies, however, often suffer from the tendency to reject radical ideas from unusual sources. This study investigates how social integration mechanisms (SIMs; coordination, socialisation, and systems mechanisms) influence an incumbent steel company’s absorptive capacity (AC). A micro-level analysis of two radical ideas from unusual sources contributes to AC and radical innovation literatures by exploring relationships between SIMs and four AC capabilities (acquisition, assimilation, transformation, and exploitation). The findings suggest that AC capabilities are context-specific with respect to innovation novelty and idea source. The results emphasise the negative sides of socialisation and formalisation mechanisms, and the positive effects of coordination mechanisms on the AC capabilities in such high uncertainty contexts.     

Using the Pack‐and‐a‐Half Rule to Eliminate Backroom Inventories in Retail Operations

In the retail industry, backroom inventories are typically associated with higher labor costs and greater operational complexity. Thus, retailers look for ways to eliminate backroom inventories. A heuristic used for this purpose is the pack‐and‐a‐half rule which suggests that the shelf space allocated for a product should be at least 50% larger than the case pack quantity in which the product is delivered. Despite its popularity among retailers, the pack‐and‐a‐half rule has been ignored in the academic literature. We introduce the pack‐and‐a‐half rule, assess its impact on a retailer's profits, identify cost, demand, and product characteristics driving this impact, and propose a modification. Based on an analysis of data obtained from a retailer on 1,986 SKUs in 20 categories, we find that the pack‐and‐a‐half rule decreases a retailer's profits, on average, by 10% when applied uniformly across all SKUs. Further, this decrease is significantly affected by product depth, product width, demand elasticity, case pack quantity, and inventory carrying cost. Finally, we develop a set of modifications based on these variables where the pack‐and‐a‐half rule is applied selectively and in a stepwise fashion. These modifications limit the decrease in a retailer's profits to a range between 6% and 7%.     

Some issues in blockchain for accounting and the supply chain,with an application of distributed databases to virtual organizations

This paper reviews some recent blockchain‐based applications for information capture, distribution and preservation. As part of that review, this paper examines two key concerns with current blockchain designs for accounting and supply chain transactions: data independence and multiple semantic models for the same information distribution problem. Blockchain applications typically integrate database, application and presentation tiers all in the same ledger. This results in a general inability to query information in the ledger and other concerns. Further, since most applications appear to be private blockchain applications, there is a concern of agents needing to accommodate multiple blockchains depending on who their trading partners are and what they request. Finally, this paper uses a distributed database to design a ‘blockchain‐like’ system for virtual organizations.     

Supply chain capabilities for facilitating the internationalisation of retailers – a multiple case study of three Swedish retail companies

ABSTRACT

Market-oriented aspects of retail internationalisation have received a lot of research attention since the 1990s. However, beyond these aspects lies also supply-chain oriented capabilities that are necessary for retailers to successfully internationalise into foreign sales markets. By using a perspective based on resource-based theories, this paper explores supply-chain oriented capabilities that facilitate retail internationalisation. The research is based on a multiple case study of three Swedish retailers. Through the perspective of research based theories, specifically capabilities, the empirical data is studied in a single-case as well as a cross-case analysis. Findings reveal three supply chain-oriented capability categories (leadership capability, integration capability and learning capability) of importance for retail internationalisation. Resources necessary for the capabilities are to be found internally at the retailer, but also externally at other firms. This research adds to the market-oriented knowledge on retail internationalisation by adding a supply-chain oriented perspective. Further, it provides an understanding of the early phases of retail internationalisation.     

Luxury products for the circular economy? A case study of Bang & Olufsen

This paper examines whether luxury products can support a circular economy. This is done through a literature review of luxury products and the links to circular economy, as well as a case study of Bang & Olufsen (B&O). The literature review revealed links between some of the core characteristics of luxury products and the circular economy. This included aspects such as the high quality, durability, service schemes, extended warranties, and large aftermarkets. The case study supports the links between the inner circles in the circular economy (maintenance, repair, and reuse) and some of the core characteristics of luxury products. B&O produces products with a long lifespan, has extended warranties, repair and service schemes, spare part availability for 8 years, an aftermarket, and leasing schemes. B&O also does reconditioning of components for its repair loop, conducts dismantling tests, marks plastic parts, and has a negative list that excludes certain hazardous components.     

Risk management in local authorities: An application of Schatzki's social site ontology

Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations' ability to manage risks. We draw on Schatzki's social site ontology to study RM practices of two New Zealand local authorities that both experienced (earthquake) risk events and whose RM practices could be expected to change. We extend recent research utilising Schatzki, by finding that practical intelligibility and general understanding mutually affect each other in the organising of practices. Further, we extend Nama and Lowe’s (2014) addition to Schatzki by highlighting the importance of including teleological structures and accounting devices into the mutually constitutive relationship between general understanding and affectivity. Finally, we contribute to RM literature by proposing that changing the general understanding (in addition to the mere implementation of RM tools) is an important way of making RM change fundamental and sustainable.