• Vademecum van de bestuurder - Vade-mecum de l'administrateur

      Van den Berghe, Lutgart; Baelden, Tom (2007)
    • Validity and reliability of scores on the reduced Emotional Intensity Scale

      Geuens, Maggie; De Pelsmacker, Patrick (Educational and Psychological Measurement, 2002)
    • Valuation of Angel-backed companies: The role of investor human capital

      Collewaert, Veroniek; Manigart, Sophie (Journal of Small Business Management, 2016)
      This paper examines how angel investors' human capital affects the valuation of their portfolio companies, based on the pre-money valuation of 123 investment rounds in 58 Belgian companies. We argue that angel investors with higher levels of human capital will perceive a higher value-creating potential in entrepreneurial opportunities through their ability to see more value-creating options, a higher value-adding potential post-investment and an enhanced legitimacy provided to the venture. Economic theories suggest they appropriate these rents through lower valuations, while stewardship theory suggests they share value creation with entrepreneurs. Consistent with stewardship theory, we show angel investors negotiate higher valuations when they have higher levels of human capital, more specifically if they studied longer, have a business degree, more entrepreneurial experience or previous professional law experience. As such, our results contrast with the behaviour of venture capital investors who negotiate lower valuations when they have more experience.
    • Value Added Services at ABC Industries - part A

      De Cock, Filip; Rangarajan, Deva (2012)
      This is part of a case series. This case highlights how important it is to factor the needs of the customers in developing and commercializing value-added-services.
    • Value Added Services at ABC Industries - Part B

      De Cock, Filip; Rangarajan, Deva (2012)
      This is part of a case series. This case highlights how important it is to factor the needs of the customers in developing and commercializing value-added-services.
    • Value creation and the alliance experiences of Dutch companies

      Sleuwaegen, Leo; Schep, K.; den Hartog, Gijs; Commandeur, Harry (Long Range Planning, 2003)
    • Value Creation in Mergers and Acquisitions: A Study of European Transactions during the Fifth Wave

      Huyghebaert, Nancy; Luypaert, Mathieu (Bank- en Financiewezen, 2009)
    • Value creation through total cost of ownership in the extended supply chain

      Muylle, Steve; Roodhooft, Filip; de Vlieger, An-Katrien (2007)
      Europal is a family-owned medium sized company supplying packaging logistics solutions to customers in Europe. The company originally focused on the manufacture and selling of corrugated board packaging, but decided in the year 2000 to grow from a mere vendor towards a trusted partner accommodating the packaging logistics needs of its customers. Daikin Europe, the leading manufacturer and seller of air conditioning units, was the first company with whom Europal Logistics developed a close partnership. Thanks to the success of its value-added partnership with Daikin Europe, Europal was able to acquire the confidence of various companies such as Atlas Copco, Barco, Baxter, Mutoh and Tyco, and roll out similar collaboration initiatives at these organisations.
    • The value of installed base information for spare part inventory control

      Van der Auweraer, Sarah; Zhu, Sha; Boute, Robert (International Journal of Production Economics, 2021)
      This paper analyzes the value of different sources of installed base information for spare part demand forecasting and inventory control. The installed base is defined as the set of products (or machines) in use where the part is installed. Information on the number of products still in use, the age of the products, the age of their parts, as well as the part reliability may indicate when a part will fail and trigger a demand for a new spare part. The current literature is unclear which of this installed base information adds most value – and should thus be collected – for inventory control purposes. For this reason, we evaluate the inventory performance of eight methods that include different sets of installed base information in their demand forecasts. Using a comparative simulation study we identify that knowing the size of the active installed base is most valuable, especially when the installed base changes over time. We also find that when a failure-based prediction model is used, it is important to work with the part age itself, rather than the machine age. When one is not able to collect information on the part age, a logistic regression on the machine age might be a valuable alternative to a failure-based prediction model. Our findings may support the prioritization of data collection for spare part demand forecasting and inventory control.
    • The value of new customer metrics in the digital era for better understanding and predicting business performance

      Nualart, Emilio (2022)
      Digital transformation is changing the landscape of the interaction among customers, firms and products. Customers and firms are moving from a brick-mortar setting to a digital space dimension. There is an increasing interest of scholars/practitioners to understand the mechanism and metrics of the interaction between customers and products in the digital era.
    • Value-based management control processes to create value through integration: a literature review

      Ameels, Anne; Bruggeman, Werner; Scheipers, Geert (2002)
      In the last decades, management accounting faced increasing challenges to adopt new approaches, designed to fit the changes in the economic environment and to correct perceived inefficiencies in existing controlling structures. This paper focuses on one of those recent developments, viz. value-based management (VBM). Since VBM is claimed to be changing financial management at the highest level in some of the world's largest companies, this literature review compares the value-based management approaches of six consultants, viz. Stern Stewart & Co, Marakon Associates, McKinsey & Co, PriceWaterhouseCoopers, L.E.K. Consulting and HOLT Value Associates and tries to assess the potential of their management frameworks. Value-based management can be defined as an integrated management control system that measures, encourages and supports the creation of net worth. Although VBM is more than metrics, we first focused on a non-exhaustive number of value-based metrics, divided in two segments, the listed perspective-segment and the non-listed perspective. Since metrics are a means and not the goal of a VBM-program, we compared not only the metrics used by the six consultants, but also analysed their value-based management constructs as a whole. This analysis was based on the fundamental components of a holistic VBM-program, as defined by several researches on value-based management. This comparison revealed some clear similarities between the approaches, but also demonstrates distinctions and different accents. There is for instance a clear unanimity about the focus on maximizing shareholder value, about the conviction that the interests of all stakeholder groups are best served when putting the shareholder first and about the impact of value-based management on collaboration. Notwithstanding the similarities, they all six suggest using different types of measures, combine different systems and processes, have other views on strategy development and advocate their own training & education program.