This working paper addresses the evolving concept of value in terms of value propositions, value dynamics, and the management of value. It specifically addresses the following:1. Value and the Management of Value (Value and Value Propositions, Stakeholder Value, Value Management)2. Value-Centric...

Conventional learning situations and environments in learning factories are associated with a variety of limitations. Among other things, the application of the desired competences in practical situations is a demanding task fraught with difficulties. With virtual reality (VR), training...

The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of...

Purpose: Identifying possible ergonomic risks generated by the implementation of Lean Manufacturing in organizations. Shows a need to integrate ergonomics and productivity indicators in process analysis, thus giving place to the ErgoVSM methodology, which is VSM (Value Stream Mapping)...

We examine the effects of incorporating a potential tax on carbon emissions into a value investment strategy. We show that in a portfolio optimization problem, a carbon tax at the stock level is mathematically equivalent to a carbon constraint at the portfolio level. Using this insight we derive...

Grundlagen des modernen Einkaufs -- Analyse relevanter Gestaltungsfelder -- Entwicklung von Gestaltungsalternativen -- Einkaufscontrolling -- Aktuelle Fragestellungen, z. B. Besonderheiten des internationalen Einkaufs, Qualitätsmanagement, Wissensmanagement im Einkauf, soziale und ökologische...

This paper deals with the integration of QFD and VE in the product planning process. QFD improves the service/product performance based on the customer’s requirements, whereas VE focuses on the reduction of service/product costs without lowering its quality or performance. The integration of...

This paper studies the effectiveness of applying value engineering to actual concrete mixtures. The study was conducted in the State of Qatar on a number of strategic construction projects with international engineering specifications for the 2022 World Cup projects. The study examined the...