What is the relationship between logistics and supply chain management? What factors need to be taken into account when designing a supply chain? How do you forecast your supply chain requirements? What inventory concepts do you need to know? Business Logistics Management fifth edition covers concepts and theories relating to the movement of goods, and the coordination of the supply chain.

This book provides insights into the hidden role of intuitive expertise in financial decision-making. The authors show and discuss how expertise combined with intuitive judgments positively affect decision-making outcomes. The book builds on the latest academic studies in this emergent field. In combination with the academic perspective, the authors provide a field study that they conducted in the context of mergers and acquisitions (M&As), a common and critical strategic investment for companies. The interviews were carried out with experts and decision-makers in large and successful international companies (i.e., M&A experts, CEOs, CFOs, and board members). The book provides a solid theoretical and empirically based grounding of the topic. In addition, it offers suggestions to practitioners on how they can develop and nurture intuitive expertise in strategic investment decision-making. The report of the field study provides examples and quotes from interviews to visualize findings, thus helping practitioners gain understanding and insights from the text. The authors also discuss the downsides of intuitive expertise, such as biases and flawed decision-making. For scholars, students, and professionals, the book offers a concise and up-to-date summary of an emergent stream of research, exploring how cognition and judgment affect financial decision-making.

Continuing in the tradition of the bestselling first edition, this book examines networked surveillance video solutions. It provides the latest details on industry hardware, software, and networking capabilities of the latest cameras and DVRs. It addresses in full detail updated specifications on MPEG-4 and other digital video formats, resolution advantages of analog v. digital, intelligent video capabilities, frame rate control, and indoor/outdoor installations factors. New chapters include cloud computing, standards, and thermal cameras.

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.

A merger or acquisition is usually a challenging endeavor with a single ultimate aim: to create value for the owner. However, stakeholder theory shows how such a narrow and one-sided focus is detrimental to value-creation in general - not only for other stakeholders within and outside the organization, but also for the owner. Especially in a merger or an acquisition, it is evident that there are many groups and individuals who have a stake in the success or failure of a business. So far, the overwhelming majority of research in the field of mergers and acquisitions has focused on the merging organizations, and so researchers have mainly studied internal stakeholder groups, such as employees and managers. This book shows how different stakeholders, internal and external, may play a critical role during a merger or an acquisition process. The book builds on empirical examples that illustrate how various stakeholders play active roles throughout the different phases, and, thus, ultimately affect the outcome and the value formation process of the merger or the acquisition. There is still much debate on how and when to best measure the outcome of a merger or an acquisition. With its comprehensive focus on stakeholders, this volume explores why some mergers and acquisitions fail while others succeed.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.

The third edition traces the trajectory of video surveillance technology from its roots to its current state, and into its potential future role in security and beyond. For the reader, it is an opportunity to explore what the latest technology has to offer, as well as to gain some insight into the direction that surveillance will take us in the years ahead. The revised edition of Intelligent Network Video is more comprehensive in every area than the first and second editions, printed in over 25,000 copies. There is also a new chapter on cybersecurity, as well as thoroughly revised chapters on cloud and analytics. The book takes the reader on a tour through the building blocks of intelligent network video—from imaging to network cameras and video encoders, through the IT technologies of network and storage and into video management, analytics, and system design.

Architectural practices worldwide have to deal with increasingly complex design requirements. How do practices acquire the ability to do so? The Changing Shape of Practice provides a handbook of examples for practices that wish to integrate more research into their work and a reference book for students that seek to prepare themselves for the changing shape of practice in architecture. It addresses the increasing integration of research undertaken in architectural practices of different sizes ranging from small to very large practices from the UK, USA, Europe and Asia. The book is organized according to the size of the practices which is significant in that it addresses the different structures and resourcing requirements that are enabled by specific practice sizes, as this determines and constrains the type, scope and modes of research available to a given practice. The practices covered include: Woods Bagot Perkins + Will White AECOM UN Studio Shop Architects PLP Architecture Kieran Timberlake 3XN ONL AZPML Thomas Herzog + Partners Herreros Arquitectos Spacescape OCEAN Design Research Association By taking stock of the current shape of practice, the book provides essential information for professional architects who are integrating research into their practice.

Research in the creative fields of architecture, design, music and the arts has experienced dynamic development for over two decades. The research in these practice- and arts-based fields has become increasingly mature but has also led to various discussions on what constitutes doctoral proficiency in these fields. The term 'doctorateness' is often used when referring to the assessment of the production of doctoral research and the research competence of research students, but in architecture and the arts, the concept of doctorateness has not yet attained a clearly articulated definition. The assessment of quality has been practiced by way of supervising, mentoring and the evaluation of dissertations but much less discussed. This book offers perspectives on how to qualify and assess research in architecture, music and the arts. It creates a broader arena for discussion on doctorateness by establishing a framework for its application to creative fields. The book is grouped into three sections and includes contributions from international experts in the various fields working in Australia, Belgium, Brazil, Canada, Norway, Sweden, Switzerland, Spain, the Netherlands and the UK. The first section offers general frameworks for further conceptualising doctorateness in the fields in question. It is followed by a section that describes and discusses various experiences, concerns and visions on the production and assessment of doctoral research reporting from doctoral programmes in different stages of development. The third section includes future-oriented perspectives on knowledge-building processes, and asks how the ongoing, profound changes in academia could influence the concept of quality in both doctoral process and product. The book presents different perspectives on research assessment practices and developments of relevant criteria in the practice-based and creative fields of architecture and the arts. The contributions propose ways of framing this issue conceptually, show the need for awareness of the specific context and tradition programmes develop and give proposals for various potential trajectories for the future.

This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book.

This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of the complex relationship between financial accounting and management control. The analysis is based on theoretical reasoning as well as several examples of how financial accounting standards affect not only the annual report but also the control system. An interesting, and perhaps unexpected conclusion is that management control seems to affect financial accounting almost as much as financial accounting affects management control. These complex relationships, which can influence the design and use of both financial accounting and management control, are discussed in detail in this book.

This book is about competitive advantage and how it is created at the company level. Our theoretical starting point is that the alignment of strategies and control systems affects the firm's chances of successfully positioning itself in its chosen area of competition. The firm is in a better position to concentrate on activities that create value for the customer if its strategies and control systems are mutually consistent and adapted to expected external demands. This book is thus a contribution to the literature that treats competitive advantage on the basis of the match between the environment and internal resources. Our ambition has been to provide additional knowledge in the area through a comprehensive discussion on co-ordination and integration of strategies and control systems.

The link between strategies and control systems and how it ultimately af fects the competitiveness of firms is an area that is attracting the atten tion of practitioners and scholars. There is a need to discuss which combi nations of strategies and control systems can be assumed to contribute to competitive strength. In this book we have chosen to highlight the role of management control and manufacturing control in this respect. For a long time these two types of control systems were regarded as more or less separate subjects of research and study. However, the differences between management control and manufacturing control are diminishing, a ten dency that we support. The book is written in this spirit of approval. The models and hypotheses advanced in the book were developed over a long period of time. They are based on research and have been published and otherwise presented in a variety of different circumstances (see, for example, Jansson et al., 2000; Kald et al., 2000; Nilsson, 1994, 1997, 2002; Rapp et al., 2000). Our colleagues have stimulated our thinking and have contributed to further refinement of the thoughts presented in the book. We would like to thank Professor Leif Appelgren, Professor Thomas Falk, Professor Nils Goran Olve, Professor Rolf Rundfelt, Professor Bengt Saven, Associate professor Vivian Vimarlund and Assistant professor Alf Westelius for their valuable comments and inspiration.

The discipline of architecture is currently undergoing a significant change as professional practice and academia seem to be transforming one another specifically through succinct research undertakings. This book continues the discussion started in The Changing Shape of Practice - Integrating Research and Design in Architecture on architectural offices' modes of research and lines of inquiry in architecture and how it reshapes practice. The book aims to contribute to the mapping and discussion on research in architectural practice and its transformational impact and gives input to the discussions on where the architectural profession is heading. In this second volume, various research initiatives and modes in architectural practices are portrayed. The book also includes contributions that broaden the scope and put the developments into larger contexts, and present an overview of developments from different regional perspectives and of various social aspects of architecture. It also relates the developments in practice to educational efforts and to initiatives where the more traditional role of architects is challenged. The contributions include chapters by Walter Unterrainer, Anthony Burke, Renee Cheng and Andrea J. Johnson, and Michael U. Hensel, and on the practices atelier d'architecture autogeree, Helen & Hard, MVRDV and The Why Factory, NADAAA & Nader Tehrani, Nordic - Office of Architecture, Schmidt Hammer Lassen, Skidmore, Owings & Merrill, Void, Sarah Wigglesworth Architects, and AElvstranden Utveckling.

Architectural practices worldwide have to deal with increasingly complex design requirements. How do practices acquire the ability to do so? The Changing Shape of Practice provides a handbook of examples for practices that wish to integrate more research into their work and a reference book for students that seek to prepare themselves for the changing shape of practice in architecture. It addresses the increasing integration of research undertaken in architectural practices of different sizes ranging from small to very large practices from the UK, USA, Europe and Asia. The book is organized according to the size of the practices which is significant in that it addresses the different structures and resourcing requirements that are enabled by specific practice sizes, as this determines and constrains the type, scope and modes of research available to a given practice. The practices covered include: Woods Bagot Perkins + Will White AECOM UN Studio Shop Architects PLP Architecture Kieran Timberlake 3XN ONL AZPML Thomas Herzog + Partners Herreros Arquitectos Spacescape OCEAN Design Research Association By taking stock of the current shape of practice, the book provides essential information for professional architects who are integrating research into their practice.

Research in the creative fields of architecture, design, music and the arts has experienced dynamic development for over two decades. The research in these practice- and arts-based fields has become increasingly mature but has also led to various discussions on what constitutes doctoral proficiency in these fields. The term 'doctorateness' is often used when referring to the assessment of the production of doctoral research and the research competence of research students, but in architecture and the arts, the concept of doctorateness has not yet attained a clearly articulated definition. The assessment of quality has been practiced by way of supervising, mentoring and the evaluation of dissertations but much less discussed. This book offers perspectives on how to qualify and assess research in architecture, music and the arts. It creates a broader arena for discussion on doctorateness by establishing a framework for its application to creative fields. The book is grouped into three sections and includes contributions from international experts in the various fields working in Australia, Belgium, Brazil, Canada, Norway, Sweden, Switzerland, Spain, the Netherlands and the UK. The first section offers general frameworks for further conceptualising doctorateness in the fields in question. It is followed by a section that describes and discusses various experiences, concerns and visions on the production and assessment of doctoral research reporting from doctoral programmes in different stages of development. The third section includes future-oriented perspectives on knowledge-building processes, and asks how the ongoing, profound changes in academia could influence the concept of quality in both doctoral process and product. The book presents different perspectives on research assessment practices and developments of relevant criteria in the practice-based and creative fields of architecture and the arts. The contributions propose ways of framing this issue conceptually, show the need for awareness of the specific context and tradition programmes develop and give proposals for various potential trajectories for the future.

The discipline of architecture is currently undergoing a significant change as professional practice and academia seem to be transforming one another specifically through succinct research undertakings. This book continues the discussion started in The Changing Shape of Practice - Integrating Research and Design in Architecture on architectural offices' modes of research and lines of inquiry in architecture and how it reshapes practice. The book aims to contribute to the mapping and discussion on research in architectural practice and its transformational impact and gives input to the discussions on where the architectural profession is heading. In this second volume, various research initiatives and modes in architectural practices are portrayed. The book also includes contributions that broaden the scope and put the developments into larger contexts, and present an overview of developments from different regional perspectives and of various social aspects of architecture. It also relates the developments in practice to educational efforts and to initiatives where the more traditional role of architects is challenged. The contributions include chapters by Walter Unterrainer, Anthony Burke, Renee Cheng and Andrea J. Johnson, and Michael U. Hensel, and on the practices atelier d'architecture autogeree, Helen & Hard, MVRDV and The Why Factory, NADAAA & Nader Tehrani, Nordic - Office of Architecture, Schmidt Hammer Lassen, Skidmore, Owings & Merrill, Void, Sarah Wigglesworth Architects, and AElvstranden Utveckling.

Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation's unique strategies. In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful. The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation's unique strategies. In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful. The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

Continuing in the tradition of the bestselling first edition, this book examines networked surveillance video solutions. It provides the latest details on industry hardware, software, and networking capabilities of the latest cameras and DVRs. It addresses in full detail updated specifications on MPEG-4 and other digital video formats, resolution advantages of analog v. digital, intelligent video capabilities, frame rate control, and indoor/outdoor installations factors. New chapters include cloud computing, standards, and thermal cameras.