Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Linkages between the Elements of Management Control Systems in a Non-Profit Organization
2011
This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and investigate the linkages between different control elements of MCS package. The control elements of MCS package, particularly governance structures and cybernetic systems became often overlapping and redundant. All the control elements remained in the MCS package when they were once constructed. Even tough a large number of cybernetic controls (i.e. balanced scorecard, budgets, quality management sys…
Perspectives on executive information systems
1995
Executives who consider the acquisition of Executive Information Systems (EIS) may encounter several major problems already in their selection and introduction stages. Key issues are the following: Can the EIS's really match our managerial needs and support decision making in our organizational contingencies? How widely in the leadership levels can they be introduced? Are they easy-to-learn, easy-to-use and easily customizable? Do they utilize the newest information technology, e.g. graphics and modern interface technology? Can they work in our computer network? In order to facilitate elegant solutions of the selection problems, we construct an evaluation framework which guides the selectio…
The Development of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, ABC was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. We can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the beginnings, a tool like ABC has been strongly…
Business Models in Spanish Industry: a Taxonomy-based Efficacy Analysis
2010
The present study provides a conceptualization of the business model construct from which a multi-dimensional evaluation tool is developed that provides the basis for drawing up a taxonomy and analysing its comparative efficacy. The empirical data was obtained from a sampling of 159 Spanish business organisations. The cluster analysis revealed the existence of four business models that were designated as “multidivisional”, “integrated”, “hybrid” and “network”. The results also indicate that the adoption of a certain business model is not enough to attain superior performance, highlighting the need to consider other contingent factors.
Variance-based sensitivity analysis for wastewater treatment plant modelling.
2014
Global sensitivity analysis (GSA) is a valuable tool to support the use of mathematical models that characterise technical or natural systems. In the field of wastewater modelling, most of the recent applications of GSA use either regression-based methods, which require close to linear relationships between the model outputs and model factors, or screening methods, which only yield qualitative results. However, due to the characteristics of membrane bioreactors (MBR) (non-linear kinetics, complexity, etc.) there is an interest to adequately quantify the effects of non-linearity and interactions. This can be achieved with variance-based sensitivity analysis methods. In this paper, the Extend…
Capacity and safety analysis of hard-shoulder running (HSR). A motorway case study
2016
Abstract Operational motorway conditions can be improved by introducing traffic flow management and control systems, such as ramp metering (RM), high occupancy vehicle (HOV) lanes, real-time variable speed limits (VSLs), reversible lanes (RL), automated highway systems (AHS) and hard-shoulder running (HSR). The effects of such devices need to be examined in terms of capacity and safety. This paper examines the case study of the Italian motorway A22, which is supposed to be equipped with an HSR system implemented along 128 km in order to reduce congestion with consequent improvement in levels of service (LOS). We studied the traffic processes (capacity, flow distribution between lanes, relia…
Factors affecting the choice of construction project delivery in developing oil and gas economies
2016
ABSTRACTConstruction academics and practitioners often disagree on which set of factors should take precedence over another and the basis for their inclusion in selecting a project delivery method. This disagreement exacerbates the probability of project failure, which could be detrimental to developing economies. Despite significant cost overruns and these economies being the largest contributors towards global energy sector growth, there is limited knowledge on appropriate factors to be used for selecting project delivery methods in developing oil and gas nations. An evaluation undertaken in Trinidad reveals there are no significant differences in the mean expressed by 133 professionals i…
Systemische Kompetenzen und deren Einfluss auf das Kompetenzentwicklungspotenzial in Produktionsnetzwerken
2001
The special potentials of competence development are the mostly discussed benefits of interorganizational networks. Based on a system-theory-approach the paper examines the possibilities and boundaries of learning in interorganizational networks. On the one hand, the paper gives an answer to the structural question, which network-forms are suitable to realize interorganizational learning effects. On the other hand, the paper presents a process-oriented approach, which is able to describe and to explain the different individual and collective process levels of interorganizational learning as well as the interdependencies between this process levels.
Case study: developing campus spaces through co-creation
2016
ABSTRACTHigher education institutions are designed to support their core processes – learning, teaching, research, and societal impact. In order for university facilities to support these activities, it is crucial to determine together with the users what these activities are and how they are supposed to be developed in the future. This article examines the relationship between user needs and the service level in construction projects through a case study where a university cafeteria was renovated using a participatory design (PD) method called charrette. The aim of this case study was to study the effects of collaborative ways of working when applied to a space retrofit project, and how th…
Laws, Regulations, Standards, and Guidelines for the Protection of Man Against Mechanical Vibration
1986
Regulations that serve to protect workers from the dangers arising from mechanical vibration have been established by the legislators and agencies responsible for work protection, such as ministries of labor and social affairs and industrial insurance organizations. Furthermore, international agreements have also established such protective measures. The corresponding laws, rules or agreements relate to: 1. Occupational diseases 2. Criteria for the evaluation of risk from mechanical vibration and the establishment of exposure limit values 3. Guidelines for the measurement and evaluation of vibration 4. Medical examinations before employment and regular health examinations 5. Technical and o…