Mesure de la performance dans les organisations de réadaptation en déficience physique

La présente thèse vise à évaluer le degré d’implantation et d’utilisation de systèmes de mesure de la performance (SMP) par les décideurs des organisations de réadaptation et à comprendre les facteurs contextuels ayant influencé leur implantation. Pour ce faire, une étude de cas multiples a été réalisée comprenant deux sources de données: des entrevues individuelles avec des cadres supérieurs des organisations de réadaptation du Québec et des documents organisationnels. Le cadre conceptuel Consolidated Framework for Implementation Research a été utilisé pour guider la collecte et l’analyse des données. Une analyse intra-cas ainsi qu’une analyse inter-cas ont été réalisées. Nos résultats montrent que le niveau de préparation organisationnelle à l’implantation d’un SMP était élevé et que les SMP ont été implantés avec succès et utilisés de plusieurs façons. Les organisations les ont utilisés de façon passive (comme outil d’information), de façon ciblée (pour tenter d’améliorer des domaines sous-performants) et de façon politique (comme outil de négociation auprès des autorités gouvernementales). Cette utilisation diversifiée des SMP est suscitée par l’interaction complexe de facteurs provenant du contexte interne propre à chaque organisation, des caractéristiques du SMP, du processus d’implantation appliqué et du contexte externe dans lequel évoluent ces organisations. Au niveau du contexte interne, l’engagement continu et le leadership de la haute direction ont été décisifs dans l’implantation du SMP de par leur influence sur l’identification du besoin d’un SMP, l’engagement des utilisateurs visés dans le projet, la priorité organisationnelle accordée au SMP ainsi que les ressources octroyées à son implantation, la qualité des communications et le climat d’apprentissage organisationnel. Toutefois, même si certains de ces facteurs, comme les ressources octroyées à l’implantation, la priorité organisationnelle du SMP et le climat d’apprentissage se sont révélés être des barrières à l’implantation, ultimement, ces barrières n’étaient pas suffisamment importantes pour entraver l’utilisation du SMP. Cette étude a également confirmé l’importance des caractéristiques du SMP, particulièrement la perception de qualité et d’utilité de l’information. Cependant, à elles seules, ces caractéristiques sont insuffisantes pour assurer le succès d’implantation. Cette analyse d’implantation a également révélé que, même si le processus d’implantation ne suit pas des étapes formelles, un plan de développement du SMP, la participation et l’engagement des décideurs ainsi que la désignation d’un responsable de projet ont tous facilité son implantation. Cependant, l’absence d’évaluation et de réflexion collective sur le processus d’implantation a limité le potentiel d’apprentissage organisationnel, un prérequis à l’amélioration de la performance. Quant au contexte externe, le soutien d’un organisme externe s’est avéré un facilitateur indispensable pour favoriser l’implantation de SMP par les organisations de réadaptation malgré l’absence de politiques et incitatifs gouvernementaux à cet effet. Cette étude contribue à accroître les connaissances sur les facteurs contextuels ainsi que sur leurs interactions dans l’utilisation d’innovations tels les SMP et confirme l’importance d’aborder l’analyse de l’implantation avec une perspective systémique.

Hospitality Management Accounting: Current Problems and Future Opportunities

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

On the Use of Regression and Verbal Protocol Analysis in Modeling Analysts’ Behavior in an Unstructured Task Environment: A Methodological Note

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

Diagnóstico automático de eventos e distúrbios em unidades geradoras e usinas utilizando lógica fuzzy

The electric power systems are getting more complex and covering larger areas day by day. This fact has been contribuiting to the development of monitoring techniques that aim to help the analysis, control and planning of power systems. Supervisory Control and Data Acquisition (SCADA) systems, Wide Area Measurement Systems and disturbance record systems. Unlike SCADA and WAMS, disturbance record systems are mainly used for offilne analysis in occurrences where a fault resulted in tripping of and apparatus such as a transimission line, transformer, generator and so on. The device responsible for record the disturbances is called Digital Fault Recorder (DFR) and records, basically, electrical quantities as voltage and currents and also, records digital information from protection system devices. Generally, in power plants, all the DFRs data are centralized in the utility data centre and it results in an excess of data that difficults the task of analysis by the specialist engineers. This dissertation shows a new methodology for automated analysis of disturbances in power plants. A fuzzy reasoning system is proposed to deal with the data from the DFRs. The objective of the system is to help the engineer resposnible for the analysis of the DFRs’s information by means of a pre-classification of data. For that, the fuzzy system is responsible for generating unit operational state diagnosis and fault classification.

PI Toolset Methodology for Virtual Enterprise Performance Assessment and Governance

Part 16: Performance Measurement Systems

Databases for quantitative history

This paper will propose that, rather than sitting on silos of data, historians that utilise quantitative methods should endeavour to make their data accessible through databases, and treat this as a new form of bibliographic entry. Of course in many instances historical data does not lend itself easily to the creation of such data sets. With this in mind some of the issues regarding normalising raw historical data will be looked at with reference to current work on nineteenth century Irish trade. These issues encompass (but are not limited to) measurement systems, geographic locations, and potential problems that may arise in attempting to unify disaggregated sources. It will discuss the need for a concerted effort by historians to define what is required from digital resources for them to be considered accurate, and to what extent the normalisation requirements for database systems may conflict with the desire for accuracy. Many of the issues that the historian may encounter engaging with databases will be common to all historians, and there would be merit in having defined standards for referencing items, such as people, places, locations, and measurements.

Determinants of the Design and Use of PMS in Portuguese Government Agencies: A Complementary Theoretical Approach

Performance measurement is seen as a main pillar of public management reforms. However, prior research did not mitigate the level of ambiguity on PMS development and use and many questions left unanswered. Our findings provide knowledge on the design and use of PMS in the public sector answer- ing to calls for a complementary approach among institutional and contingency factors. The authors find that the design of PMS and the use of performance information for external purposes are increased to legitimate the organizational’ work and to obtain external support. Moreover, structural variables such as type of agency and management autonomy are also determinants on the organizational responses. Finally, the authors find some coupling between the design of PMS and outcomes. So, both contingent and institutional approaches play an important role on the empirical model.

Instrument transformers with Digital outputting high voltage power networks

In recent years, energy modernization has focused on smart engineering advancements. This entails designing complicated software and hardware for variable-voltage digital substations. A digital substation consists of electrical and auxiliary devices, control and monitoring devices, computers, and control software. Intelligent measurement systems use digital instrument transformers and IEC 61850-compliant information exchange protocols in digital substations. Digital instrument transformers used for real-time high-voltage measurements should combine advanced digital, measuring, information, and communication technologies. Digital instrument transformers should be cheap, small, light, and fire- and explosion-safe. These smaller and lighter transformers allow long-distance transmission of an optical signal that gauges direct or alternating current. Cost-prohibitive optical converters are a problem. To improve the tool's accuracy, amorphous alloys are used in the magnetic circuits and compensating feedback. Large-scale voltage converters can be made cheaper by using resistive, capacitive, or hybrid voltage dividers. In known electronic voltage transformers, the voltage divider output is generally on the low-voltage side, facilitating power supply organization. Combining current and voltage transformers reduces equipment size, installation, and maintenance costs. These two gadgets cost less together than individually. To increase commercial power metering accuracy, current and voltage converters should be included into digital instrument transformers so that simultaneous analogue-to-digital samples are obtained. Multichannel ADC microcircuits with synchronous conversion start allow natural parallel sample drawing. Digital instrument transformers are created adaptable to substation operating circumstances and environmental variables, especially ambient temperature. An embedded microprocessor auto-diagnoses and auto-calibrates the proposed digital instrument transformer.

Film thickness measurement techniques applied to micro-scale two-phase flow systems

Recently semi-empirical models to estimate flow boiling heat transfer coefficient, saturated CHF and pressure drop in micro-scale channels have been proposed. Most of the models were developed based on elongated bubbles and annular flows in the view of the fact that these flow patterns are predominant in smaller channels. In these models, the liquid film thickness plays an important role and such a fact emphasizes that the accurate measurement of the liquid film thickness is a key point to validate them. On the other hand, several techniques have been successfully applied to measure liquid film thicknesses during condensation and evaporation under macro-scale conditions. However, although this subject has been targeted by several leading laboratories around the world, it seems that there is no conclusive result describing a successful technique capable of measuring dynamic liquid film thickness during evaporation inside micro-scale round channels. This work presents a comprehensive literature review of the methods used to measure liquid film thickness in macro- and micro-scale systems. The methods are described and the main difficulties related to their use in micro-scale systems are identified. Based on this discussion, the most promising methods to measure dynamic liquid film thickness in micro-scale channels are identified. (C) 2009 Elsevier Inc. All rights reserved.

Single-spin measurement using single-electron transistors to probe two-electron systems

We present a method for measuring single spins embedded in a solid by probing two-electron systems with a single-electron transistor (SET). Restrictions imposed by the Pauli principle on allowed two-electron states mean that the spin state of such systems has a profound impact on the orbital states (positions) of the electrons, a parameter which SET's are extremely well suited to measure. We focus on a particular system capable of being fabricated with current technology: a Te double donor in Si adjacent to a Si/SiO2, interface and lying directly beneath the SET island electrode, and we outline a measurement strategy capable of resolving single-electron and nuclear spins in this system. We discuss the limitations of the measurement imposed by spin scattering arising from fluctuations emanating from the SET and from lattice phonons. We conclude that measurement of single spins, a necessary requirement for several proposed quantum computer architectures, is feasible in Si using this strategy.

Parity measurement of one- and two-electron double well systems

We outline a scheme to accomplish measurements of a solid state double well system (DWS) with both one and two electrons in nonlocalized bases. We show that, for a single particle, measuring the local charge distribution at the midpoint of a DWS using a SET as a sensitive electrometer amounts to performing a projective measurement in the parity (symmetric/antisymmetric) eigenbasis. For two-electrons in a DWS, a similar configuration of SET results in close-to-projective measurement in the singlet/triplet basis. We analyze the sensitivity of the scheme to asymmetry in the SET position for some experimentally relevant parameter, and show that it is experimentally realizable.

Knowledge management systems and intellectual capital measurement in portuguese organizations: a case study

This paper presents the results of an exploratory study on knowledge management in Portuguese organizations. The study was based on a survey sent to one hundred of the main Portuguese organizations, in order to know their current practices relating knowledge management systems (KMS) usage and intellectual capital (IC) measurement. With this study, we attempted to understand what are the main tools used to support KM processes and activities in the organizations, and what metrics are pointed by organizations to measure their knowledge assets.

Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression

Moderating effects of management control systems and innovation on performance. Simple methods for correcting the effects of measurement error for interaction effects in small samples

In the accounting literature, interaction or moderating effects are usually assessed by means of OLS regression and summated rating scales are constructed to reduce measurement error bias. Structural equation models and two-stage least squares regression could be used to completely eliminate this bias, but large samples are needed. Partial Least Squares are appropriate for small samples but do not correct measurement error bias. In this article, disattenuated regression is discussed as a small sample alternative and is illustrated on data of Bisbe and Otley (in press) that examine the interaction effect of innovation and style of use of budgets on performance. Sizeable differences emerge between OLS and disattenuated regression

Measurement of acrylamide and its precursors in potato, wheat, and rye model systems

The relationship between acrylamide and its precursors, namely, free asparagine and reducing sugars, was studied in cakes made from potato flake, wholemeal wheat, and wholemeal rye, cooked at 180 degreesC, from 5 to 60 min. Between 5 and 20 min, major losses of asparagine, water, and total reducing sugars were accompanied by large increases in acrylamide, which maximized in all three products between 25 and 30 min, followed by a slow linear reduction. Acrylamide formation did not occur to a large degree until the moisture contents of the cakes fell below 5%. Linear relationships were observed for acrylamide formation with the residual levels of asparagine and reducing sugars for all three food materials.