We are currently in a transition moving from a linear economy grounded on economic value maximization based on material transformation to a circular economy. Core of this transition is organising value preservation from various yet interlinked perspectives. The underlying fundamental shift is to move away from mere financial value maximization towards multiple value creation (WCED, 1987; Jonker, 2014; Raworth, 2017). This implies moving from mere economic value creation, to simultaneously and in a balanced way creating ecological and social value. A parallel development supporting this transition can be observed in accounting & control. Elkington (1994) introduced the triple bottom line (TBL) concept, referring to the economic, ecological and social impact of companies. The TBL should be seen more as a conceptual way of thinking, rather than a practical innovative accounting tool to monitor and control sustainable value (Rambaud & Richard, 2015). However, it has inspired accounting & control practitioners to develop accounting tools that not only aim at economic value (‘single capital’ accounting) but also at multiple forms of capital (‘multi capital’ accounting or integrated reporting). This has led to a variety of integrated reporting platforms such as Global Reporting Initiative (GRI), International Integrated Reporting Framework (IIRC), Dow Jones Sustainable Indexes (DJSI), True Costing, Reporting 3.0, etc. These integrated reporting platforms and corresponding accounting concepts, can be seen as a fundament for management control systems focussing on multiple value creation. This leads to the following research question: How are management control systems designed in practice to drive multiple value creation?
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This study describes the process of developing a typical dish for a slow city, using the lens of co-creation and coproduction. The slow movement argues that appreciation of local cuisine increases through events and developing slow food practices. Participant observation and interviews with actors involved in the development process revealed the symbolic components used to enhance the cultural heritage of Vizela, Portugal as a slow city. The research shows that the slow city initiative has gradually provided the basis for a gastronomic attraction to support tourist development. The development of a typical dish for the city was found to aid the recovery and revalorization of local knowledge, while the support of gastronomic culture by the local authority and community participation helped to strengthen regional identity and to develop an attractive and sustainable tourist offer. Thus, this study revealed the importance of residents in this development process as well as showed requirements that may support the rescue and cocreation of typical dishes for tourism.
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Co-creation as a concept and process has been prominent in both marketing and design research over the past ten years. Referring respectively to the active collaboration of firms with their stakeholders in value creation, or to the participation of design users in the design research process, there has arguably been little common discourse between these academic disciplines. This article seeks to redress this deficiency by connecting marketing and design research together—and particularly the concepts of co-creation and co-design—to advance theory and broaden the scope of applied research into the topic. It does this by elaborating the notion of the pop-up store as temporary place of consumer/user engagement, to build common ground for theory and experimentation in terms of allowing marketers insight into what is meaningful to consumers and in terms of facilitating co-design. The article describes two case studies, which outline how this can occur and concludes by proposing principles and an agenda for future marketing/design pop-up research. This is the peer reviewed version of the following article: Overdiek A. & Warnaby G. (2020), "Co-creation and co-design in pop-up stores: the intersection of marketing and design research?", Creativity & Innovation Management, Vol. 29, Issue S1, pp. 63-74, which has been published in final form at https://doi.org/10.1111/caim.12373. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. LinkedIn: https://nl.linkedin.com/in/overdiek12345
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Many lithographically created optical components, such as photonic crystals, require the creation of periodically repeated structures [1]. The optical properties depend critically on the consistency of the shape and periodicity of the repeated structure. At the same time, the structure and its period may be similar to, or substantially below that of the optical diffraction limit, making inspection with optical microscopy difficult. Inspection tools must be able to scan an entire wafer (300 mm diameter), and identify wafers that fail to meet specifications rapidly. However, high resolution, and high throughput are often difficult to achieve simultaneously, and a compromise must be made. TeraNova is developing an optical inspection tool that can rapidly image features on wafers. Their product relies on (a) knowledge of what the features should be, and (b) a detailed and accurate model of light diffraction from the wafer surface. This combination allows deviations from features to be identified by modifying the model of the surface features until the calculated diffraction pattern matches the observed pattern. This form of microscopy—known as Fourier microscopy—has the potential to be very rapid and highly accurate. However, the solver, which calculates the wafer features from the diffraction pattern, must be very rapid and precise. To achieve this, a hardware solver will be implemented. The hardware solver must be combined with mechatronic tracking of the absolute wafer position, requiring the automatic identification of fiduciary markers. Finally, the problem of computer obsolescence in instrumentation (resulting in security weaknesses) will also be addressed by combining the digital hardware and software into a system-on-a-chip (SoC) to provide a powerful, yet secure operating environment for the microscope software.
Physical rehabilitation programs revolve around the repetitive execution of exercises since it has been proven to lead to better rehabilitation results. Although beginning the motor (re)learning process early is paramount to obtain good recovery outcomes, patients do not normally see/experience any short-term improvement, which has a toll on their motivation. Therefore, patients find it difficult to stay engaged in seemingly mundane exercises, not only in terms of adhering to the rehabilitation program, but also in terms of proper execution of the movements. One way in which this motivation problem has been tackled is to employ games in the rehabilitation process. These games are designed to reward patients for performing the exercises correctly or regularly. The rewards can take many forms, for instance providing an experience that is engaging (fun), one that is aesthetically pleasing (appealing visual and aural feedback), or one that employs gamification elements such as points, badges, or achievements. However, even though some of these serious game systems are designed together with physiotherapists and with the patients’ needs in mind, many of them end up not being used consistently during physical rehabilitation past the first few sessions (i.e. novelty effect). Thus, in this project, we aim to 1) Identify, by means of literature reviews, focus groups, and interviews with the involved stakeholders, why this is happening, 2) Develop a set of guidelines for the successful deployment of serious games for rehabilitation, and 3) Develop an initial implementation process and ideas for potential serious games. In a follow-up application, we intend to build on this knowledge and apply it in the design of a (set of) serious game for rehabilitation to be deployed at one of the partners centers and conduct a longitudinal evaluation to measure the success of the application of the deployment guidelines.
The objective of the SIA KIEM proposal Capturing Value is to understand financial decision making and capturing value as a logical step in the conceptual and realization phase of creative products. We will explore the narrative of reasoning and making choices in the use of different financial instruments by creative professionals. These narratives are telling about the values creative professionals attach to financial decision making and how these influence the choice of financial instruments. Most research focusses either on the (non)availability of financial instruments or on the use of these instruments. This research proposal focusses on the missing link: how do creative professionals reason when confronted with making financial decisions? Which options do they consider and how are these influenced by their attitude towards and knowledge of various formal and informal financial instruments? The project is a first step to develop a bigger and international research proposal on the way artists and creatives capture the financial value of their creations.
