5 resultados para Management control systems

em Universitätsbibliothek Kassel, Universität Kassel, Germany


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The organic agricultural sector of Uganda is among the most developed in Africa in terms of its professional institutional network and high growth rates of number of certified farmers and land area. Smallholder farmers are certified organic through contract production for export companies using a group certification scheme (internal control system - ICS). The ICS is a viable and well-accepted tool to certify small-scale producers in developing countries all over the world. Difficulties in certification are still stated to be among the main constraints for Uganda’s organic sector development. Therefore, this paper reports a qualitative case study comprising 34 expert interviews in two organic fresh-produce export companies in central Uganda, aiming to explore the challenges which underlie organic certification with ICS. The study shows that farmers cannot be labelled as ‘organic by default’ but deliberately engage in organic production as a marketing strategy. The small quantities purchased by the organic companies lead to a difficult marketing situation for the farmers, causing production and infiltration risks on the farm level. These risks require increased control that challenges the companies organizationally. The risks and control needs are a reason to involve farmers in ICS procedures and innovatively adapt the ICS by means of a bypass around formal perspective restrictions. The paper discusses different perspectives on risks, risk control and certification.

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Aus den im Rahmen dieser Forschungsarbeit empirisch gewonnenen Erkenntnissen werden Gestaltungsempfehlungen für das Public Debt Management abgeleitet. Diese zeigen, dass ein wirtschaftliches Public Debt Management nicht ein ausschließlich kostenminimierendes (sparsames), sondern ein kosten-risiko-optimales Public Debt Management mit effektiven internen und externen Überwachungsinstrumenten und wirksamer externer Finanzkontrolle sein muss.

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Recently, research projects such as PADLR and SWAP have developed tools like Edutella or Bibster, which are targeted at establishing peer-to-peer knowledge management (P2PKM) systems. In such a system, it is necessary to obtain provide brief semantic descriptions of peers, so that routing algorithms or matchmaking processes can make decisions about which communities peers should belong to, or to which peers a given query should be forwarded. This paper proposes the use of graph clustering techniques on knowledge bases for that purpose. Using this clustering, we can show that our strategy requires up to 58% fewer queries than the baselines to yield full recall in a bibliographic P2PKM scenario.

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Fujaba is an Open Source UML CASE tool project started at the software engineering group of Paderborn University in 1997. In 2002 Fujaba has been redesigned and became the Fujaba Tool Suite with a plug-in architecture allowing developers to add functionality easily while retaining full control over their contributions. Multiple Application Domains Fujaba followed the model-driven development philosophy right from its beginning in 1997. At the early days, Fujaba had a special focus on code generation from UML diagrams resulting in a visual programming language with a special emphasis on object structure manipulating rules. Today, at least six rather independent tool versions are under development in Paderborn, Kassel, and Darmstadt for supporting (1) reengineering, (2) embedded real-time systems, (3) education, (4) specification of distributed control systems, (5) integration with the ECLIPSE platform, and (6) MOF-based integration of system (re-) engineering tools. International Community According to our knowledge, quite a number of research groups have also chosen Fujaba as a platform for UML and MDA related research activities. In addition, quite a number of Fujaba users send requests for more functionality and extensions. Therefore, the 8th International Fujaba Days aimed at bringing together Fujaba develop- ers and Fujaba users from all over the world to present their ideas and projects and to discuss them with each other and with the Fujaba core development team.