Fachgebiet Management in der internationalen Ernährungswirtschaft
https://kobra.uni-kassel.de:443/handle/123456789/2014103046250
2024-03-19T02:58:09ZDiffusion of Material Flow Cost Accounting and its Contribution to Sustainable Development
https://kobra.uni-kassel.de:443/handle/123456789/14265
This thesis aims to analyze how further take-up of Material Flow Cost Accounting (MFCA) in practice can be encouraged to support sustainable development. To achieve the aim of the thesis, three studies on MFCA are conducted at multiple levels. The first study provides a better understanding of MFCA application at the corporate level in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. The second study considers the contextual and transformational links between macro-, meso- and micro level institutions associated with the progress of MFCA, to improve productivity in Vietnam. The third study explores how a blended case-based learning approach can enhance students' learning in a postgraduate course concerning MFCA. Overall, the three studies are connected in relation to the development of MFCA and its links across micro-, meso- and macro-levels. In addition, these studies show enablers of and barriers to MFCA diffusion across the three levels reflected by different actors such as corporations, government agencies, consultancies, educators, and students. Based on the findings, the three studies propose different ways to further take-up of MFCA in the pursuit of supporting sustainable development, thereby making both theoretical and managerial contributions.; Ziel dieser Dissertation ist es zu analysieren, wie die weitere Verbreitung der Materialflusskostenrechnung (MFCA) in der Praxis gefördert werden kann, um eine nachhaltige Entwicklung zu fördern. Um das Ziel der Dissertation zu erreichen, werden drei Studien zu MFCA auf verschiedenen Ebenen durchgeführt. Die erste Studie ermöglicht ein besseres Verständnis der Anwendung der MFCA auf Unternehmensebene in Entwicklungsländern. Diese Länder sind oftmals durch einen raschen Strukturwandel gekennzeichnet, der zu ernsthaften Umweltproblemen führt. Die zweite Studie untersucht die kontextuellen und transformativen Verbindungen zwischen Institutionen auf Makro-, Meso- und Mikroebene, die mit den Fortschritten der MFCA zur Verbesserung der Produktivität in Vietnam verbunden sind. Die dritte Studie untersucht, wie ein fallbasierter Lernansatz mit gemischten Methoden das Lernen der Studierenden in einem Aufbaustudiengang zu MFCA verbessern kann. Insgesamt sind die drei Studien in Bezug auf die Entwicklung von MFCA und ihre Verbindungen zwischen Mikro-, Meso- und Makroebenen miteinander verknüpft. Darüber hinaus zeigen diese Studien fördernde und hemmende Faktoren für die Verbreitung von MFCA auf den drei Ebenen, vertreten durch verschiedene Akteur:innen wie Unternehmen, Regierungsbehörden, Beratungsunternehmen, Lehrkräfte und Studierende. Auf Grundlage der Ergebnisse schlagen die drei Studien unterschiedliche Wege vor, um die Verbreitung von MFCA im Sinne einer nachhaltigen Entwicklung zu fördern, und leisten damit einen theoretischen und einen betriebswirtschaftlichen Beitrag.
2022-01-01T00:00:00ZTran, Thuy ThanhThis thesis aims to analyze how further take-up of Material Flow Cost Accounting (MFCA) in practice can be encouraged to support sustainable development. To achieve the aim of the thesis, three studies on MFCA are conducted at multiple levels. The first study provides a better understanding of MFCA application at the corporate level in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. The second study considers the contextual and transformational links between macro-, meso- and micro level institutions associated with the progress of MFCA, to improve productivity in Vietnam. The third study explores how a blended case-based learning approach can enhance students' learning in a postgraduate course concerning MFCA. Overall, the three studies are connected in relation to the development of MFCA and its links across micro-, meso- and macro-levels. In addition, these studies show enablers of and barriers to MFCA diffusion across the three levels reflected by different actors such as corporations, government agencies, consultancies, educators, and students. Based on the findings, the three studies propose different ways to further take-up of MFCA in the pursuit of supporting sustainable development, thereby making both theoretical and managerial contributions.
Ziel dieser Dissertation ist es zu analysieren, wie die weitere Verbreitung der Materialflusskostenrechnung (MFCA) in der Praxis gefördert werden kann, um eine nachhaltige Entwicklung zu fördern. Um das Ziel der Dissertation zu erreichen, werden drei Studien zu MFCA auf verschiedenen Ebenen durchgeführt. Die erste Studie ermöglicht ein besseres Verständnis der Anwendung der MFCA auf Unternehmensebene in Entwicklungsländern. Diese Länder sind oftmals durch einen raschen Strukturwandel gekennzeichnet, der zu ernsthaften Umweltproblemen führt. Die zweite Studie untersucht die kontextuellen und transformativen Verbindungen zwischen Institutionen auf Makro-, Meso- und Mikroebene, die mit den Fortschritten der MFCA zur Verbesserung der Produktivität in Vietnam verbunden sind. Die dritte Studie untersucht, wie ein fallbasierter Lernansatz mit gemischten Methoden das Lernen der Studierenden in einem Aufbaustudiengang zu MFCA verbessern kann. Insgesamt sind die drei Studien in Bezug auf die Entwicklung von MFCA und ihre Verbindungen zwischen Mikro-, Meso- und Makroebenen miteinander verknüpft. Darüber hinaus zeigen diese Studien fördernde und hemmende Faktoren für die Verbreitung von MFCA auf den drei Ebenen, vertreten durch verschiedene Akteur:innen wie Unternehmen, Regierungsbehörden, Beratungsunternehmen, Lehrkräfte und Studierende. Auf Grundlage der Ergebnisse schlagen die drei Studien unterschiedliche Wege vor, um die Verbreitung von MFCA im Sinne einer nachhaltigen Entwicklung zu fördern, und leisten damit einen theoretischen und einen betriebswirtschaftlichen Beitrag.The relation of food business with nature – an investigation of ecological accounts of the food industry
https://kobra.uni-kassel.de:443/handle/123456789/13716
Unternehmen sind angehalten, freiwillig oder gesetzlich, für ihre Handlungen Rechenschaft abzulegen. Nachhaltigkeitsberichte (Engl. sustainability reports oder ecological accounts) sind ein Weg aufzuzeigen, inwiefern sich unternehmerische Entscheidungen auf die soziale und ökologische Umwelt auswirken. Der Grund für die Untersuchung solcher ecological accounts im Rahmen dieser Dissertationsschrift ist der Einfluss von Lebensmittelunternehmen auf die soziale und natürliche Umwelt. Das Forschungsziel dieser Arbeit ist die Herausarbeitung der Darstellung der Beziehung zwischen Unternehmen und Natur in Fotografien in den Nachhaltigkeitsberichten von zwei Unternehmen des konventionellen Lebensmittelsektors sowie von zwei Unternehmen aus dem ökologischen Lebensmittelsektor. Die Beziehung von Unternehmen zur Natur wird durch Umweltwerte sichtbar gemacht. Diese werden deduktiv aus der Literatur der Umweltethik abgeleitet. Mit Hilfe von Techniken aus den sogenannten visual management studies werden die Fotos der vier Nachhaltigkeitsberichte hinsichtlich der in ihnen dargestellten Werte analysiert. Daraus ergibt sich, dass alle vier Berichte eine Beziehung zur Natur darstellen. Diese Beziehungen werden hauptsächlich durch bestimmte Wertetype wie „Verantwortung gegenüber Land und Ressourcen“ oder „intrinsische Werte von Land und Natur“ dargestellt. Die Anzahl der gefundenen Werte in den Berichten ist jeweils unterschiedlich und lässt den Schluss zu, dass auf den Fotografien entweder eine starke Beziehung zur Natur (Lebensbaum und Seeberger) oder aber eine gute, aber weniger starke Beziehung zur Natur (Rapunzel und Schwartau) gezeigt wird. Eine rekonstruktive Analyse, die auch die narrativen Bestandteile der Berichte einbezieht, zeigt, dass die Fotografien allein eine andere Sprache sprechen als der gesamte Bericht.; Companies are asked, by law or voluntarily, to account for their actions. Sustainability reports are so-called ecological accounts which show companies’ actions affecting their social and natural environment. The reason for investigating ecological accounts of food companies within this PhD thesis is the impact food companies have on the natural environment. The research objectives of this thesis are about the relationship between company and nature that is depicted in photographs of the ecological accounts of four German food companies, two of them being related to the conventional food sector, two of them regarded as producing organically. The relationship between companies and nature is made visible through environmental values. These are derived deductively from environmental ethics literature. By means of techniques adopted from the visual management studies the photographs of the four sustainability reports are analysed in terms of the values they depict. As a result, all the four investigated reports show relationships with nature. These relationships are mainly constructed through certain value types such as “responsibility towards land and resources” or “intrinsic values of land and nature”. The number of values found differs and leads to the conclusion of having strong relationships with nature depicted in the photographs (Lebensbaum and Seeberger) and good, but less strong relationships with nature in the cases of Rapunzel and Schwartau. A reconstructive analysis which includes the narratives of the reports as well, shows that the pictures alone tell a different language than the overall reports.
2021-01-01T00:00:00ZHahne, Janalisa FränziUnternehmen sind angehalten, freiwillig oder gesetzlich, für ihre Handlungen Rechenschaft abzulegen. Nachhaltigkeitsberichte (Engl. sustainability reports oder ecological accounts) sind ein Weg aufzuzeigen, inwiefern sich unternehmerische Entscheidungen auf die soziale und ökologische Umwelt auswirken. Der Grund für die Untersuchung solcher ecological accounts im Rahmen dieser Dissertationsschrift ist der Einfluss von Lebensmittelunternehmen auf die soziale und natürliche Umwelt. Das Forschungsziel dieser Arbeit ist die Herausarbeitung der Darstellung der Beziehung zwischen Unternehmen und Natur in Fotografien in den Nachhaltigkeitsberichten von zwei Unternehmen des konventionellen Lebensmittelsektors sowie von zwei Unternehmen aus dem ökologischen Lebensmittelsektor. Die Beziehung von Unternehmen zur Natur wird durch Umweltwerte sichtbar gemacht. Diese werden deduktiv aus der Literatur der Umweltethik abgeleitet. Mit Hilfe von Techniken aus den sogenannten visual management studies werden die Fotos der vier Nachhaltigkeitsberichte hinsichtlich der in ihnen dargestellten Werte analysiert. Daraus ergibt sich, dass alle vier Berichte eine Beziehung zur Natur darstellen. Diese Beziehungen werden hauptsächlich durch bestimmte Wertetype wie „Verantwortung gegenüber Land und Ressourcen“ oder „intrinsische Werte von Land und Natur“ dargestellt. Die Anzahl der gefundenen Werte in den Berichten ist jeweils unterschiedlich und lässt den Schluss zu, dass auf den Fotografien entweder eine starke Beziehung zur Natur (Lebensbaum und Seeberger) oder aber eine gute, aber weniger starke Beziehung zur Natur (Rapunzel und Schwartau) gezeigt wird. Eine rekonstruktive Analyse, die auch die narrativen Bestandteile der Berichte einbezieht, zeigt, dass die Fotografien allein eine andere Sprache sprechen als der gesamte Bericht.
Companies are asked, by law or voluntarily, to account for their actions. Sustainability reports are so-called ecological accounts which show companies’ actions affecting their social and natural environment. The reason for investigating ecological accounts of food companies within this PhD thesis is the impact food companies have on the natural environment. The research objectives of this thesis are about the relationship between company and nature that is depicted in photographs of the ecological accounts of four German food companies, two of them being related to the conventional food sector, two of them regarded as producing organically. The relationship between companies and nature is made visible through environmental values. These are derived deductively from environmental ethics literature. By means of techniques adopted from the visual management studies the photographs of the four sustainability reports are analysed in terms of the values they depict. As a result, all the four investigated reports show relationships with nature. These relationships are mainly constructed through certain value types such as “responsibility towards land and resources” or “intrinsic values of land and nature”. The number of values found differs and leads to the conclusion of having strong relationships with nature depicted in the photographs (Lebensbaum and Seeberger) and good, but less strong relationships with nature in the cases of Rapunzel and Schwartau. A reconstructive analysis which includes the narratives of the reports as well, shows that the pictures alone tell a different language than the overall reports.Governance for Decent Work in Agricultural Globalisation
https://kobra.uni-kassel.de:443/handle/123456789/12862
In the past decades, the agricultural world has become smaller as international food businesses have become organised around a global production network. One of the main factors for the introduction of a more decentralised and flexible food and agricultural system was the wage difference between Global North and Global South actors. In addition, Global South countries have facilitated the spread of Global Agricultural Value Chain/Global Agricultural Production Networks (GAVC/GAPNs) through promoting export processing zones and attracting foreign direct investments through non-existing or weak labour standards. The consequences are ‘decent work deficits’ within GAVC/GAPNs because of changing lead firm requirements and the fragmentation of labour through offshoring, outsourcing or contracting. To address labour rights violations within GAVC/GAPNs, different actors at various levels have responded through various hard laws and soft laws. Several studies have examined the effects of labour standards in addressing decent work deficits in GAVC/GAPNs. However, the issue of Global South, especially, smallholders and farmworkers’ capability to access decent work remains under-researched in the GAVC/GAPNs literature.
This thesis comprises three studies. In the first study, we attempt to highlight the different governance paths that are adopted by different stakeholders to improve labour-related practices in diverse GAPNs in the Global South based upon a comprehensive review. We also emphasise the methodologies employed in the analysis of labour-related issues in GAVC/GAPNs. In the second study, we analyse the role of rural labour arrangements on smallholders’ agency to access decent work, in particular avoiding child labour and improving safe working conditions using the case of Ghana’s cocoa value chain. In the third study, we examine the factors that bring about the participation of smallholders in lead firm management of labour-related practices. It also clarifies the conditions leading to the provision of decent work through economic and social upgrading in Ghana’s cocoa value chain.
Overall, our study shows that the various governance approaches have not adequately addressed decent work deficits of smallholders and their farm workers. We conclude that Global South, especially smallholders and farm workers’ capacity to access decent work is limited. Our recommendations relate to measures needed to improve smallholders and farm workers’ capacity to access decent work in GAVC/GAPNs. We focus on ways to improve smallholder participation in existing governance mechanisms so that these approaches can deliver decent work more effectively. In terms of managerial implications, we highlight how key actors, in particular lead firms could enhance their governance mechanisms and in terms of policy implications we stress on labour governance through national government regulations.
2021-01-01T00:00:00ZKissi, Evans AppiahIn the past decades, the agricultural world has become smaller as international food businesses have become organised around a global production network. One of the main factors for the introduction of a more decentralised and flexible food and agricultural system was the wage difference between Global North and Global South actors. In addition, Global South countries have facilitated the spread of Global Agricultural Value Chain/Global Agricultural Production Networks (GAVC/GAPNs) through promoting export processing zones and attracting foreign direct investments through non-existing or weak labour standards. The consequences are ‘decent work deficits’ within GAVC/GAPNs because of changing lead firm requirements and the fragmentation of labour through offshoring, outsourcing or contracting. To address labour rights violations within GAVC/GAPNs, different actors at various levels have responded through various hard laws and soft laws. Several studies have examined the effects of labour standards in addressing decent work deficits in GAVC/GAPNs. However, the issue of Global South, especially, smallholders and farmworkers’ capability to access decent work remains under-researched in the GAVC/GAPNs literature.
This thesis comprises three studies. In the first study, we attempt to highlight the different governance paths that are adopted by different stakeholders to improve labour-related practices in diverse GAPNs in the Global South based upon a comprehensive review. We also emphasise the methodologies employed in the analysis of labour-related issues in GAVC/GAPNs. In the second study, we analyse the role of rural labour arrangements on smallholders’ agency to access decent work, in particular avoiding child labour and improving safe working conditions using the case of Ghana’s cocoa value chain. In the third study, we examine the factors that bring about the participation of smallholders in lead firm management of labour-related practices. It also clarifies the conditions leading to the provision of decent work through economic and social upgrading in Ghana’s cocoa value chain.
Overall, our study shows that the various governance approaches have not adequately addressed decent work deficits of smallholders and their farm workers. We conclude that Global South, especially smallholders and farm workers’ capacity to access decent work is limited. Our recommendations relate to measures needed to improve smallholders and farm workers’ capacity to access decent work in GAVC/GAPNs. We focus on ways to improve smallholder participation in existing governance mechanisms so that these approaches can deliver decent work more effectively. In terms of managerial implications, we highlight how key actors, in particular lead firms could enhance their governance mechanisms and in terms of policy implications we stress on labour governance through national government regulations.Happy growers! Relationship quality in the German organic apple chain
https://kobra.uni-kassel.de:443/handle/123456789/2014103046248
Relational factors between supply chain actors have been acknowledged to contribute significantly to competitiveness. With the example of the German market for organic apples the suitability of the concept of the Relational View for explaining competitiveness was investigated. Structured interviews were conducted with selected actors of the supply chain. Actors at all levels of the supply chain proved to be highly committed and described their business relations as satisfying and trustful. Strong vertical and horizontal collaboration was found. Thus, the Relational View proved to be highly suitable to explain competitiveness in the market for organic apples.
2014-01-01T00:00:00ZZander, KatrinBeske, PhilipRelational factors between supply chain actors have been acknowledged to contribute significantly to competitiveness. With the example of the German market for organic apples the suitability of the concept of the Relational View for explaining competitiveness was investigated. Structured interviews were conducted with selected actors of the supply chain. Actors at all levels of the supply chain proved to be highly committed and described their business relations as satisfying and trustful. Strong vertical and horizontal collaboration was found. Thus, the Relational View proved to be highly suitable to explain competitiveness in the market for organic apples.