808 resultados para management accounting change
Resumo:
Remote detection of management-related trend in the presence of inter-annual climatic variability in the rangelands is difficult. Minimally disturbed reference areas provide a useful guide, but suitable benchmarks are usually difficult to identify. We describe a method that uses a unique conceptual framework to identify reference areas from multitemporal sequences of ground cover derived from Landsat TM and ETM+ imagery. The method does not require ground-based reference sites nor GIS layers about management. We calculate a minimum ground cover image across all years to identify locations of most persistent ground cover in years of lowest rainfall. We then use a moving window approach to calculate the difference between the window's central pixel and its surrounding reference pixels. This difference estimates ground-cover change between successive below-average rainfall years, which provides a seasonally interpreted measure of management effects. We examine the approach's sensitivity to window size and to cover-index percentiles used to define persistence. The method successfully detected management-related change in ground cover in Queensland tropical savanna woodlands in two case studies: (1) a grazing trial where heavy stocking resulted in substantial decline in ground cover in small paddocks, and (2) commercial paddocks where wet-season spelling (destocking) resulted in increased ground cover. At a larger scale, there was broad agreement between our analysis of ground-cover change and ground-based land condition change for commercial beef properties with different a priori ratings of initial condition, but there was also some disagreement where changing condition reflected pasture composition rather than ground cover. We conclude that the method is suitably robust to analyse grazing effects on ground cover across the 1.3 x 10(6) km(2) of Queensland's rangelands. Crown Copyright (c) 2012 Published by Elsevier Inc. All rights reserved.
Resumo:
The study analyses European social policy as a political project that proceeds under the guidance of the European Commission. In the name of modernisation, the project aims to build a new idea for the welfare state. To understand the project, it is necessary to distance oneself from both the juridical competence of the European Union and the traditional national welfare state models. The question is about sharing problems, as well as solutions to them: it is the creation and sharing of common views, concepts and images that play a key role in European integration. Drawing on texts and speeches produced by the European Commission, the study throws light on the development of European social policy during the first years of the 2000s. The study "freeze-frames" the welfare debate having its starting points in the nation states in the name of the entity of Europe. The first article approaches the European social model as a story in itself, a preparatory, persuasive narrative that concerns the management of change. The article shows how the audience can be motivated to work towards a set target by using discursive elements in a persuasive manner: the function of a persuasive story is to convince the target audience of the appropriateness of the chosen direction and to shape their identity so that they are favourably disposed to the desired political targets. This is a kind of "intermediate state" where the story, despite its inner contradictions and inaccuracies, succeeds in appearing as an almost self-evident path towards a modern social policy that Europe is currently seen to be in need of. The second article outlines the European social model as a question of governance. Health as a sector of social policy is detached from the old political order, which was based on the welfare state, and is closely linked to economy. At the same time the population is primarily seen as an economic resource. The Commission is working towards a "Europe of Health" that grapples with the problem of governance with the help of the "healthisation" of society, healthy citizenship and health economics. The way the Commission speaks is guided by the Union's powerful interest to act as "Europe" in the field of welfare policy. At the same time, the traditional separateness of health policy is effaced in order to be able to make health policy reforms a part of the Union's wider modernisation targets. The third article then shows the European social policy as its own area of governance. The article uses an approach based on critical discourse analysis in examining the classification systems and presentation styles adopted by Commission communications, as well as the identities that they help build. In analysing the "new start" of the Lisbon strategy from the perspective of social policy, the article shows how the emphasis has shifted from the persuasive arguments for change with necessary common European targets in the early stages of the strategy towards the implementation of reforms: from a narrative to a vision and from a diagnosis to healing. The phase of global competition represents "the modern" with which European society with its culture and ways of life now has to be matched. The Lisbon strategy is a way to direct this societal change, thus building a modern European social policy. The fourth article describes how the Commission uses its communications policy to build practices and techniques of governance and how it persuades citizens to participate in the creation of a European project of change. This also requires a new kind of agency: agents for whom accountability and responsibilities mean integration into and commitment to European society. Accountability is shaped into a decisive factor in implementing the European Union's strategy of change. As such it will displace hierarchical confrontations and emphasise common action with a view to modernising Europe. However, the Union's discourse cannot be described as being a political language that would genuinely rouse and convince the audience at the level of everyday life. Keywords: European social policy, EU policy, European social model, European Commission, modernisation of welfare, welfare state, communications, discoursiveness.
Resumo:
O entendimento das necessidades dos clientes tornou-se mandatório para sobreviver em um mercado globalizado e altamente competitivo. Por isso, o conceito de gestão de relacionamento com os clientes é fundamental para as empresas. Atualmente, as organizações buscam recursos para atrair, reter e cultivar os clientes. Neste sentido, os escritórios de contabilidade estão investindo no aperfeiçoamento dos métodos de interação com os clientes. Uma maneira diferenciada é a utilização de soluções tecnológicas. Assim, o presente estudo teve por objetivo analisar as estratégias utilizadas por um escritório de contabilidade automatizado para gerir o relacionamento com os seus clientes. Além disso, o objetivo específico foi sugerir estratégias que possam ser aplicadas em escritórios de contabilidade. O estudo foi classificado como uma pesquisa aplicada e exploratória. Para a coleta de dados foi realizado um estudo de caso por meio de uma entrevista semi-estruturada com um empresário de um escritório contábil. A pesquisa constatou que o uso de ferramentas tecnológicas proporciona facilidade de acesso ao escritório, rapidez no negócio e no processo decisório dos clientes. As sugestões de estratégias elencadas no estudo permitem aprimorar os canais de interação dos escritórios de contabilidade, incentivar o uso das soluções tecnológicas e facilitar as tomadas de decisões empresarias por meio das demonstrações financeiras geradas.
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[ES] Este trabajo explora el rol de los sistemas de la contabilidad de gestión en el desempeño de Joint Ventures (JV) del tipo 50/50 en la industria autopartista. Se investiga el impacto que la experiencia previa de los directivos tiene sobre la intensidad y propósito de uso de los sistemas de la contabilidad de gestión y como ellos afectan el desempeño de JVs. El estudio de este fenómeno surge a partir de los resultados reportados en tres estudios de campo exploratorios en JVs (Groot y Merchant 2000) y de otros tres casos de JVs internacionales en la industria autopartista (Porporato 2013) en donde se sugieren que el efecto de los sistemas de control de gestión en el desempeño organizacional es secundario. Los resultados aquí reportados se basan en una encuesta efectuada a 35 JV internacionales y ofrece resultados alineados con la literatura existente. Los resultados muestran que el desempeño organizacional mejora cuando se reduce la incertidumbre de factores percibidos como controlables por los directivos; un factor se percibe como controlable cuando mayor es la experiencia que el directivo tiene con el mismo. La incertidumbre, según la define Galbraith (1973), se reduce vía un uso intensivo de los sistemas de contabilidad de gestión, lo que su vez impacta positivamente en el desempeño organizacional.
Resumo:
Source of the Nile Fish farm (SON) is located at Bugungu area in Napoleon Gulf, northern Lake Victoria. The proprietors of the farm requested NaFIRRI to provide technical assistance to undertake regular environment monitoring of the cage site as is mandatory under the NEMA conditions. NAFIRRI agreed to undertake regular environment surveys in the cage area covering selected physical‐chemical factors i.e. water column depth, water transparency, water column temperature, dissolved oxygen, pH, conductivity, redox potential and turbidity; nutrient status, algal and invertebrate communities (micro‐invertebrates/zooplankton and macro‐invertebrates/macro‐benthos) as well as fish community. The first year‐round quarterly surveys were completed for the year 2011. It was decided by SON management to change the frequency of the monitoring surveys to biannual starting in the year 2012 and the first such survey, which is the subject of this report, was undertaken in June 2012. Results/observations made are presented in this technical report along with a scientific interpretation and discussion of the results with reference to possible impacts of the cage facilities to the water environment and aquatic biota. SON
Resumo:
Projeto de Pós-Graduação/Dissertação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Mestre em Medicina Dentária
Resumo:
This paper is concerned with the production and reproduction of segregation in Northern Ireland and how territoriality has impacted on the Protestant community in Derry/Londonderry. The city was pivotal in the development of the most recent conflict, has a majority Catholic population, sits on a contested border and has attempted to respond to expressions of alienation that have emerged from the Protestant community. The research used multiple methods to understand the nature of alienation and exclusion using secondary data, a quantitative household survey, in-depth interviews and focus
groups. This empirical commitment was important in identifying and unpacking the claims of various stakeholders with an interest in the use and development of the area. It is argued here that a version of Collaborative Planning provides a loosely articulated conceptual and methodological framework for drawing Protestant communities into the wider planning framework for the city. The data, however, suggest that the nature of stakeholders is complex and contradictory, and discursive practice that seeks consensus has limits, especially in validating or legitimating the assertions of self-acclaimed stakeholders. The research shows that the Protestant community had declined and residualised but had little experience of direct conflict with the majority community. Moreover, the Protestant community is now more likely to use the city centre (a predominantly Catholic space) for consumption and work, and its demographic decline has stopped. These findings are important as policy responses and community relations programmes have failed to distinguish between measurable socioeconomic needs and claims concerning ethnic alienation based on emotion and manipulation. Such alienation has tended to bolster single identity communities who have little or no prospect and/or knowledge of the collaborative efforts required to deliver meaningful regeneration. More realistic strategies based on agonism focus attention on power relations and the authenticity of positions adopted by competing interests in land use management and change. The paper concludes by highlighting the need to acknowledge and value contestation but to challenge sectarian discourses represented as legitimate claims about community needs and priorities.