Recent changes in climate have led to an increased exposure of glacial archaeological artefacts due to the melting of glaciers and ice patches. Here we calculated Least Cost Paths (LCPs) between archaeologically significant locations in Switzerland and Italy using a Least Cost Path Analysis (LCPA) method in which cost rasters were first calibrated at a study site near Haut-Val de Réchy, Switzerland to develop a prehistoric cost raster. Tools were used to calculate the LCPs based on DEM-derived slope using Tobler’s anisotropic hiking function and landcover. Our results have since provided a focus for prehistoric glacial archaeological prospection in the Pennine Alps of central Europe, as well as led to the discovery of an artefact from the Bronze Age (~2,800 years BP). This methodology could be used as an example for identifying additional sites of prehistoric glacial archaeological remains around the world.
The evolution of distribution channels in the hospitality sector has followed different paths over time depending on the technology used. This research analyses the evolution of market shares of different clusters or generations of distribution channels using multi-generation diffusion methods. The data for the study are a series of annual member surveys by hotelleriesuisse since 2002 which monitored the evolution of market shares of 15 individual distribution channels. We grouped the distribution channels into three generations starting with the pre-World-Wide-Web era (travel agent, destination organisation, etc.); the middle generation comprises Internetbased direct booking channels (e-mail, reservation forms on hotel websites, etc.) and the latest generation includes online intermediaries such as Online Travel Agencies and social media. The results of our analysis show substitution effects across different clusters of distribution channels and shed light on the dynamics of competing sales funnels. From the practitioner’s point of view, the study gives insight into the future evolution of the distribution mix. This evolution is crucial for hotel marketing strategies as the Internet is the most powerful marketing tool in the hospitality industry today.
La transition du secteur énergétique suisse, d’un contexte monopolistique, avec des clients captifs, à un contexte concurrentiel, avec des clients libres de choisir leur distributeur d’énergie, nécessite de repenser en profondeur la relation client ainsi que la création de valeur. Passer d’une culture d’entreprise centrée sur l’innovation technologique, à une culture centrée sur la co - création de services énergétiques, comme le propose cette recherche appliquée, nécessite d’ouvrir les barrières de l’entreprise aux idées externes . La mise à disposition de compétences, de méthodes et d’outils de co - création par l ’Energy Living Lab semble dans ce cas être bénéfique au distributeur d’énergie pour développer la création de valeur.
Even if the mechatronics approach has been around for decades, many companies are still struggling with realising the business potential inherent in successful combination , or even integration of enabling technologies in systems for mechanical, computing, metrology, and control topics. And the challenges are not only linked to combining systems, but also to realise them as products and create business value doing it. This paper takes an investigative stance and study a systems and product development process, asking what enablers and barriers it encompasses for realising an integrated mechatronics business. The case is development of wind turbines and their control systems. The SME, with long term experience in doing control systems for one turbine manufacturer, was approached by another with rather different ideas for the combined product, the wind turbine system. Through an ethnographic study the collaboration process in t he multinational project organisation established was followed. The case study shows how several types of engineering, sales, managerial and manufacturing concerns are woven together, but also disrupted several times. The transformation of a sales oriented (product) specification into technical specification proves problematic, issues of protection of company critical competences occurs, as well as technical and business integration issues on mechatronics engineering.
This paper presents initial results from an action research project examining the use of Web 2.0 tools in the higher education classroom to foster collaborat ive learning as well to permit the personalization of the learning space thus better answering to a student’s individual differences in learning. The research has been conducted at a Swiss institute of higher educa tion amongst first-year degree students (n=85) following a course in business administration. In addition to the qualitative findings which relate primarily to the course delivery and student perception thereof, the quantitative PPI-IvT (Lee & Tsai, 2011) instrument has been used to measure student perception of their ability in the areas of collabor ation, self-regulation and information-seeking. The findings suggest, perhaps surprisingly, that today’s digital natives are not all that at ease with using Web 2.0 technologies for learning and that they are more in their comfort zone in a traditional classroom. The findings do also support the idea that the Web 2.0 class room provides more possibilities for collaborative learning. In terms of personalizing their educational ecosystem students, at least at the outset of highe reducation, do not seem to have sufficient experie nce to take initiative on this. We conclude by suggesting directions for further academic inquiry.
Cet ouvrage est le premier de deux volumes qui reprennent la matière traitée dans les précédentes éditions des volumes 1 à 4 de la série Maîtriser l’information comptable. L’objectif est d'offrir une compréhension du contenu possible de l’information comptable ainsi qu’une capacité d’interprétation de cette information. Les auteurs étudient pour chaque domaine particulier la solution la plus conforme aux théories modernes de la comptabilité puis ils décrivent les solutions usuelles ou recommandées par la doctrine. Cette approche doit permettre aux praticiens de juger de façon éclairée de la fiabilité et de la pertinence de l’information comptable dispensée par les entreprises. Ce premier volume propose une approche systématique de la comptabilité fondée sur un corps de principes organisés en une démarche théorique rationnelle. Il présente une analyse commune et générale du traitement comptable des différentes entités sociétés. Il expose les différentes théories de l’évaluation des postes du bilan, justifie et illustre leur application en se référant aux cadres généralement reconnus. Ce volume intègre les révisions, arrêtées ou en cours, du Code des obligations, en particulier le nouveau droit comptable suisse (art. 957 à 963b CO). Il se réfère largement aux dispositions prévues dans les Swiss GAAP RPC et dans les IFRS. Il propose en outre 60 cas, dont 25 avec solution.
Cet article propose une réflexion provocatrice sur le sens des RH. Il est basé sur l'expérience et non pas sur des recherches empiriques. Il propose de supprimer le département RH dans l'organisation et de confier aux managers la gestion des ressources humaines car ce sont eux qui gèrent les personnes. L’article vise à ouvrir le débat sur le sens du département RH , son rôle économique et social , son pouvoir et sa valeur ajoutée. Les RH vont - elles disparaitre et se transformer en un service de formation externe ?
