http://hdl.handle.net/10398/17 2013-06-18T21:17:50Z 2013-06-18T21:17:50Z Yu, Lichen Alex http://hdl.handle.net/10398/8719 2013-06-12T13:05:35Z 2013-06-12T00:00:00Z

Fabricating an S&OP Process Yu, Lichen Alex The main finding of this thesis is that when actors are fabricating the S&OP process, local actors create emergent, ongoing and multiple matters of concern around the S&OP process. The group demand chain, the actor who is responsible for guiding the implementation of the process, delegates the attempts to close these matters of concern to local actors located in separate times and spaces. As a result, constituents of the S&OP process are dispersed in diverse local times and spaces rather than being coordinated in a single time and space by the group demand chain. When local actors are closing these matters of concern, they create new properties on the S&OP process and new management possibilities in relation to integration. These new management possibilities may include, for instance, generating different primary keys of forecasting in different divisions, mobilising different inscriptions in different settings, using mean error to evaluate forecasting accuracy, connecting different visualisations such as ABC analysis and items with high growth rate and value to collaborators’ intelligence, creating new potentials for more consistent decision making and more proactive customer serving, creating new actions to help the under-estimated sales forecast, and transforming the minimal configurations of the S&OP process. Consequently, integration on the demand chain becomes uncertain because actors are always creating new possibilities to move towards integration but will never arrive at the destination of integration. To integrate is, thus, to postpone integration because there are always emergent matters of concern around the technology to foster integration. Because constituents of the S&OP process are separated in diverse times and spaces, to integrate is also to separate constituents of integration.

2013-06-12T00:00:00Z Sundtoft Hald, Kim Sigurbjornsson, Tomas http://hdl.handle.net/10398/8681 2013-04-29T11:32:55Z 2013-04-29T00:00:00Z

How Do Category Managers Manage? Sundtoft Hald, Kim; Sigurbjornsson, Tomas The aim of this research is to explore the managerial role of category managers in purchasing. A network management perspective is adopted. A case based research methodology is applied, and three category managers managing a diverse set of component and service categories in a global production firm is observed while providing accounts of their progress and results in meetings. We conclude that the network management classification scheme originally developed by Harland and Knight (2001) and Knight and Harland (2005) is a valuable and fertile theoretical framework for the analysis of the role of the category manager in purchasing.

2013-04-29T00:00:00Z Gammelgaard, Britta Sornn-Friese, Henrik Stoumann, Jacob Hansen, Jens Jessen, Mads Larsen, Morten http://hdl.handle.net/10398/8665 2013-03-11T09:16:47Z 2013-03-11T00:00:00Z

Projekt Danmarks maritime klynge Gammelgaard, Britta; Sornn-Friese, Henrik; Stoumann, Jacob; Hansen, Jens; Jessen, Mads; Larsen, Morten Rasmussen, Lene For at styrke kompetenceniveauet i de maritime erhverv i Danmark er 10 partnere, bestående af relevante uddannelsesinstitutioner og maritime interesseorganisationer, gået sammen om projektet ’Danmarks Maritime Klynge’ (DKMK). Med et særligt fokus på kompetenceudvikling inden for den maritime sektor udvikles og oprettes der i projektet flere maritime uddannelsesforløb i form af fag og kurser på bachelor- og kandidatniveau, der arbejdes på at skabe nemmere afkørsler til kandidatuddannelser for professionsbachelorer, og der udarbejdes relevante maritime efteruddannelsestilbud. Som en indledende del af projektet har projektets partnere via en række analyseaktiviteter set nærmere på, hvilke udfordringer, muligheder og behov de maritime erhverv i Danmark står over for i relation til uddannelse, kompetence og arbejdskraft. Ligeledes er der i inspirationsøjemed blevet set på, hvordan andre førende maritime nationer har valgt at støtte op om udviklingen af deres maritime klynger. Analyserne er foretaget på et overordnet niveau og mere uddannelsesspecifikke analyser vil blive foretaget af de enkelte partnere i den resterende projektperiode.

2013-03-11T00:00:00Z Lennon, Niels Joseph Jerne http://hdl.handle.net/10398/8640 2013-01-29T08:59:31Z 2013-01-24T00:00:00Z

Accounting Qualities in Practice Lennon, Niels Joseph Jerne There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a procedure which is developed with the purpose of standardising the calculations as to become comparable (Financial Accounting Standards Board, 1980a). In the beginning of the 1970’s in the accounting information literature, simultaneously with the foundation of the American Financial Accounting Standards Board (FASB), an academic discussion regarding which qualitative characteristics accounting information ought to have, emerges (e.g. Ijiri, 1975, Hines, 1988 og Ingram and Rayburn, 1989). This was caused by FASB’s work on a conceptual framework Standard of Financial Accounting Concepts (SFAC), which was meant as a guide to the standard setters in the development of new accounting standards/principles. A new notion, representational faithfulness, was introduced in SFAC no. 2. The discussion about representational faithfulness is equivocal and no unambiguous definition of what representational faithfulness actually is. This has occasioned a range of dialogues about the representativity of accounting information, the accounting setters’ roles and effects of disclosure of accounting information...

2013-01-24T00:00:00Z