98 resultados para beyond budgeting


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One of the most challenging tasks in financial management for large governmental and industrial organizations is Planning and Budgeting (P&B). The processes involved with P&B are cost and time intensive, especially when dealing with uncertainties and budget adjustments during the planning horizon. This work builds on our previous research in which we proposed and evaluated a fuzzy approach that allows optimizing the budget interactively beyond the initial planning stage. In this research we propose an extension that handles financial stress (i.e. drastic budget cuts) occurred during the budget period. This is done by introducing fuzzy stress parameters which are used to re-distribute the budget in order to minimize the negative impact of the financial stress. The benefits and possible issues of this approach are analyzed critically using a real world case study from the Nuremberg Institute of Technology (NIT). Additionally, ongoing and future research directions are presented.

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This winter (2013/14) coastal storms and an unprecedented amount of rainfall led to significant and widespread flooding across the southern UK. Despite much criticism and blame surrounding the flood events, the Flood Forecasting Centre, a recent development in national-level flood forecasting capabilities for the government and emergency response communities, has received considerable praise. Here we consider how scientific developments and organisational change have led to improvements in the forecasting and flood preparedness seen in this winter's flooding. Although such improvements are admirable, there are many technical and communication challenges that remain for probabilistic flood forecasts to achieve their full potential.

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Environmentalists generally argue that ecological damage will (eventually) lead to declines in human well-being. From this perspective, the recent introduction of the “environmentalist’s paradox” in BioScience by Raudsepp-Hearne and colleagues (2010) is particularly significant. In essence, Raudsepp-Hearne and colleagues (2010) claimed that although ecosystem services have been degraded, human well-being—paradoxically—has increased. In this article, we show that this debate is in fact rooted in a broader discussion on weak sustainability versus strong sustainability(the substitutability of human-made capital for natural capital). We warn against the reductive nature of focusing only on a stock–flow framework in which a natural-capital stock produces ecosystem services. Concretely, we recommend a holistic approach in which the complexity, irreversibility, uncertainty, and ethical predicaments intrinsic to the natural environment and its connections to humanity are also considered.

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Despite significant progress in climate impacts research, the narratives that science can presently piece together of a 2-, 3-, 4-, or 5-degree warmer world remain fragmentary. Here we briefly review past undertakings to comprehensively characterize and quantify climate impacts based on multi-model approaches. We then report on the Inter-Sectoral Impact Model Intercomparison Project (ISI-MIP), a community-driven effort to systematically compare impacts models across sectors and scales, and to quantify the uncertainties along the chain from greenhouse gas emissions and climate input data to the modelling of climate impacts themselves. We show how ISI-MIP and similar efforts can substantially advance the science relevant to impacts, adaptation and vulnerability, and we outline the steps that need to be taken in order to make the most of available modelling tools. We discuss pertinent limitations of these methods and how they could be tackled. We argue that it is time to consolidate the current patchwork of impacts knowledge through integrated cross-sectoral assessments, and that the climate impacts community is now in a favourable position to do so.

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The energy of the vh9/2 orbital in nuclei above N = 82 drops rapidly in energy relative to the vf7/2 orbital as the occupancy of the πh11/2 orbital increases. These two neutron orbitals become nearly degenerate as the proton drip line is approached. In this work, we have discovered the new nuclides 161Os and 157W, and studied the decays of the proton emitter 160Re in detail. The 161Os and 160Re nuclei were produced in reactions of 290, 300 and 310 MeV 58Ni ions with an isotopically enriched 106Cd target, separated in‐flight using the RITU separator and implanted into the GREAT spectrometer. The 161Os α a decays populated the new nuclide 157W, which decayed by β‐particle emission. The β decay fed the known α‐decaying 1/2+ and 11/2− states in 157Ta, which is consistent with a vf7/2 ground state in 157W. The measured α‐decay energy and half‐life for 161Os correspond to a reduced α‐decay width that is compatible with s‐wave α‐particle emission, implying that its ground state is also a vf7/2 state. Over 7000 160Re nuclei were produced and the γ decays of a new isomeric state feeding the πd3/2 level in 160Re were discovered, but no evidence for the proton or a decay of the expected πh11/2 state could be found. The isomer decays offer a natural explanation for this non‐observation and provides a striking example of the influence of the near degeneracy of the vh9/2 and vf7/2 orbitals on the properties of nuclei in this region.

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This paper proposes a limitation to epistemological claims to theory building prevalent in critical realist research. While accepting the basic ontological and epistemological positions of the perspective as developed by Roy Bhaskar, it is argued that application in social science has relied on sociological concepts to explain the underlying generative mechanisms, and that in many cases this has been subject to the effects of an anthropocentric constraint. A novel contribution to critical realist research comes from the work and ideas of Gregory Bateson. This is in service of two central goals of critical realism, namely an abductive route to theory building and a commitment to interdisciplinarity. Five aspects of Bateson’s epistemology are introduced: (1) difference, (2) logical levels of abstraction, (3) recursive causal loops, (4) the logic of metaphor, and (5) Bateson’s theory of mind. The comparison between Bateson and Bhaskar’s ideas is seen as a form of double description, illustrative of the point being raised. The paper concludes with an appeal to critical realists to start exploring the writing and outlook of Bateson himself.

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An edited discussion of issues surrounding non-Latin typeface development

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This article traces three major strands in the reception of the address to Italy at the end of Virgil’s laudes Italiae in Book II of the Georgics. The first is the adoption of phrasing from these lines as the basis for expressions of devotion to the writer’s country (and for panegyric of contemporary rulers), or in inverted form to lament the present state of the author’s homeland; the second is the appropriation of Virgil’s hymnic apostrophe to his patria in poems on religious themes, where language from this passage is harnessed to invoke the supreme deity or the Virgin Mary, another magna parens; and the third is the use of Virgilian terminology to celebrate Virgil himself as the mighty parent of poetry and poets, whose words (including those of the lines under discussion) have inspired the literary endeavours of his successors across Europe and beyond throughout subsequent centuries.

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The papers in this volume were presented at a Mellon-Sawyer Seminar held at the University of Oxford in 2009-2010, which sought to investigate side by side the two important movements of conversion that frame late antiquity: to Christianity at its start, and to Islam at the other end. Challenging the opposition between the two stereotypes of Islamic conversion as an intrinsically violent process, and Christian conversion as a fundamentally spiritual one, the papers seek to isolate the behaviours and circumstances that made conversion both such a common and such a contested phenomenon. The spread of Buddhism in Asia in broadly the same period serves as an external comparator that was not caught in the net of the Abrahamic religions. The volume is organised around several themes, reflecting the concerns of the initial project with the articulation between norm and practice, the role of authorities and institutions, and the social and individual fluidity on the ground. Debates, discussions, and the expression of norms and principles about conversion conversion are not rare in societies experiencing religious change, and the first section of the book examines some of the main issues brought up by surviving sources. This is followed by three sections examining different aspects of how those principles were - or were not - put into practice: how conversion was handled by the state, how it was continuously redefined by individual ambivalence and cultural fluidity, and how it was enshrined through different forms of institutionalization. Finally, a topographical coda examines the effects of religious change on the iconic holy city of Jerusalem.