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.

BETA-GA2O3: A TRANSPARENT CONDUCTIVE OXIDE FOR POTENTIAL RESISTIVE SWITCHING APPLICATIONS

Thesis (Ph.D.)--University of Washington, 2016-08

Intellectual Capital and Performance in Higher Education Organizations

This paper intends to explore the relative importance of different Intellectual Capital (IC) dimensions regarding their contribution to the perceived performance of an Higher Education Organization (HEO). It also seeks to discuss the role of IC and performance measurement in these organizations. This is done through a case study conducted in a Portuguese HEO. The particularities of this type of organization turns it into a very interesting empirical ground for IC research. Evidence suggests that although human, structural and relational capital should contribute as a “whole” to the performance of an HEO, human resources have an added importance as source of knowledge. Results also suggest an ‘overlap’ between IC and performance indicators. Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should only be conducted in a theoretically framed manner. This paper contributes to the development of IC research in a specific type of organization: an HEO. This empirical context is still underexplored, namely regarding the relationship between IC and performance. This study provides important managerial implications for HEOs and their members, who are concerned with its performance and competitiveness.

High-stakes testing and Educational Governance – insights and innovations in European school systems. Special Issue Editorial

International research with regard to the intended as well as to the unintended outcomes and effects of high-stakes testing shows that the impact of high-stakes tests has important consequences for the participants involved in the respective educational systems. The purpose of this special issue is to examine the implementation of high-stakes testing in different national school systems and to refer to the effects in view of the concept of Educational Governance. (DIPF/Orig.)

PI Toolset Methodology for Virtual Enterprise Performance Assessment and Governance

Part 16: Performance Measurement Systems

Avaliação do desempenho numa organização desportiva : o balanced scorecard adaptado às piscinas da Associação Humanitária de Bombeiros Voluntários de Colares

A gestão de uma organização, independentemente da sua natureza, representa na atualidade um grande desafio. Inicialmente, o sucesso no desenvolvimento do processo de gestão de uma organização depende, essencialmente, de uma estratégia bem formulada e implementada, mas no entanto, a longo prazo, este êxito só será possível se existir um mecanismo de monitorização que permita realizar ao longo do tempo uma avaliação do desempenho. O Balanced Scorecard (BSC), da autoria de Robert Kaplan e David Norton, na década de 90, surgiu inicialmente como uma metodologia de avaliação do desempenho e rapidamente começou a ser utlizado também como um sistema de gestão estratégica. Esta ferramenta pode ser utilizada nos mais variados tipos de organizações visto que pode ser adaptada às características e especificidades de cada uma. O presente estudo tem como objetivo adaptar o Balanced Scorecard a uma organização desportiva, as Piscinas da Associação Humanitária de Bombeiros Voluntários de Colares, de modo que, relativamente à metodologia empregue, este consiste num estudo de caso. Com o objetivo de suportar o estudo de uma forma coerente, foram utilizados como instrumentos de recolha de dados um conjunto de entrevistas e a análise documental. Como principal conclusão deste estudo retiramos que o BSC é de facto uma ferramenta muito útil para desenvolver a estratégia de uma organização e avaliar o seu desempenho.

Metrological characterization of sensors and instrumentation for distribution grid monitoring and electrical asset diagnostics

The Smart Grid needs a large amount of information to be operated and day by day new information is required to improve the operation performance. It is also fundamental that the available information is reliable and accurate. Therefore, the role of metrology is crucial, especially if applied to the distribution grid monitoring and the electrical assets diagnostics. This dissertation aims at better understanding the sensors and the instrumentation employed by the power system operators in the above-mentioned applications and studying new solutions. Concerning the research on the measurement applied to the electrical asset diagnostics: an innovative drone-based measurement system is proposed for monitoring medium voltage surge arresters. This system is described, and its metrological characterization is presented. On the other hand, the research regarding the measurements applied to the grid monitoring consists of three parts. The first part concerns the metrological characterization of the electronic energy meters’ operation under off-nominal power conditions. Original test procedures have been designed for both frequency and harmonic distortion as influence quantities, aiming at defining realistic scenarios. The second part deals with medium voltage inductive current transformers. An in-depth investigation on their accuracy behavior in presence of harmonic distortion is carried out by applying realistic current waveforms. The accuracy has been evaluated by means of the composite error index and its approximated version. Based on the same test setup, a closed-form expression for the measured current total harmonic distortion uncertainty estimation has been experimentally validated. The metrological characterization of a virtual phasor measurement unit is the subject of the third and last part: first, a calibrator has been designed and the uncertainty associated with its steady-state reference phasor has been evaluated; then this calibrator acted as a reference, and it has been used to characterize the phasor measurement unit implemented within a real-time simulator.

Perfil antropometrico e desempenho fisico-motor de crianças e jovens com deficiencia visual participantes do atletismo nos 1. Jogos Escolares da Confederação Brasileira de Desportos para Cegos

Universidade Estadual de Campinas . Faculdade de Educação Física

On the use of Gram matrix in observability analysis

This letter presents some notes on the use of the Gram matrix in observability analysis. This matrix is constructed considering the rows of the measurement Jacobian matrix as vectors, and it can be employed in observability analysis and restoration methods. The determination of nonredundant pseudo-measurements (normally injections pseudo-measurements) for merging observable islands into an observable (single) system is carried out analyzing the pivots of the Gram matrix. The Gram matrix can also be used to verify local redundancy, which is important in measurement system planning. Some numerical examples` are used to illustrate these features. Others features of the Gram matrix are under study.

Optimizing model predictive control of an industrial distillation column

The main scope of this work is the implementation of an MPC that integrates the control and the economic optimization of the system. The two problems are solved simultaneously through the modification of the control cost function that includes an additional term related to the economic objective. The optimizing MPC is based on a quadratic program (QP) as the conventional MPC and can be solved with the available QP solvers. The method was implemented in an industrial distillation system, and the results show that the approach is efficient and can be used, in several practical cases. (C) 2011 Elsevier Ltd. All rights reserved.

An introduction to efficiency and productivity analysis

The second edition of An Introduction to Efficiency and Productivity Analysis is designed to be a general introduction for those who wish to study efficiency and productivity analysis. The book provides an accessible, well-written introduction to the four principal methods involved: econometric estimation of average response models; index numbers, data envelopment analysis (DEA); and stochastic frontier analysis (SFA). For each method, a detailed introduction to the basic concepts is presented, numerical examples are provided, and some of the more important extensions to the basic methods are discussed. Of special interest is the systematic use of detailed empirical applications using real-world data throughout the book. In recent years, there have been a number of excellent advance-level books published on performance measurement. This book, however, is the first systematic survey of performance measurement with the express purpose of introducing the field to a wide audience of students, researchers, and practitioners. Indeed, the 2nd Edition maintains its uniqueness: (1) It is a well-written introduction to the field. (2) It outlines, discusses and compares the four principal methods for efficiency and productivity analysis in a well-motivated presentation. (3) It provides detailed advice on computer programs that can be used to implement these performance measurement methods. The book contains computer instructions and output listings for the SHAZAM, LIMDEP, TFPIP, DEAP and FRONTIER computer programs. More extensive listings of data and computer instruction files are available on the book's website: (www.uq.edu.au/economics/cepa/crob2005).

Primary ciliary dyskinesia: evaluation using cilia beat frequency assessment via spectral analysis of digital microscopy images

Olm MA, Kogler JE Jr, Macchione M, Shoemark A, Saldiva PH, Rodrigues JC. Primary ciliary dyskinesia: evaluation using cilia beat frequency assessment via spectral analysis of digital microscopy images. J Appl Physiol 111: 295-302, 2011. First published May 5, 2011; doi:10.1152/japplphysiol.00629.2010.-Ciliary beat frequency (CBF) measurements provide valuable information for diagnosing of primary ciliary dyskinesia (PCD). We developed a system for measuring CBF, used it in association with electron microscopy to diagnose PCD, and then analyzed characteristics of PCD patients. 1 The CBF measurement system was based on power spectra measured through digital imaging. Twenty-four patients suspected of having PCD (age 1-19 yr) were selected from a group of 75 children and adolescents with pneumopathies of unknown causes. Ten healthy, nonsmoking volunteers (age >= 17 yr) served as a control group. Nasal brush samples were collected, and CBF and electron microscopy were performed. PCD was diagnosed in 12 patients: 5 had radial spoke defects, 3 showed absent central microtubule pairs with transposition, 2 had outer dynein arm defects, 1 had a shortened outer dynein arm, and 1 had a normal ultrastructure. Previous studies have reported that the most common cilia defects are in the dynein arm. As expected, the mean CBF was higher in the control group (P < 0.001) and patients with normal ultrastructure (P < 0.002), than in those diagnosed with cilia ultrastructural defects (i.e., PCD patients). An obstructive ventilatory pattern was observed in 70% of the PCD patients who underwent pulmonary function tests. All PCD patients presented bronchial wall thickening on chest computed tomography scans. The protocol and diagnostic techniques employed allowed us to diagnose PCD in 16% of patients in this study.

Analysis of acousto-ultrasonic characteristics for contact-type transducers coupled to composite laminated plates

The acousto-ultrasonic (AU) input-output characteristics for contact-type transmitting and receiving transducers coupled to composite laminated plates are considered in this paper. Combining a multiple integral transform method, an ordinary discrete layer theory for the laminates and some simplifying assumptions for the electro-mechanical transduction behaviour of the transducers, an analytical solution is developed which can deal with all the wave processes involved in the AU measurement system, i.e, wave generation, wave propagation and wave reception. The spectral response of the normal contact pressure sensed by the receiving transducer due to an arbitrary input pulse excited by the transmitting transducer is obtained. To validate the new analytical-numerical spectral technique in the low-frequency regime, the results are compared with Mindlin plate theory solutions. Based on the analytical results, numerical calculations are carried out to investigate the influence of various external parameters such as frequency content of the input pulse, transmitter/receiver spacing and transducer aperture on the output of the measurement system. The results show that the presented analytical-numerical procedure is an effective tool for understanding the input-output characteristics of the AU technique for laminated plates. (C) 2001 Elsevier Science Ltd. All rights reserved.

Sistema de avalia????o e premia????o por resultados da Embrapa

O presente trabalho apresenta conceitos e aspectos operacionais do Sistema de Avalia????o e Premia????o por Resultados da Embrapa/SAPRE, implantado em 1996, cujo objetivo ?? o de elevar o desempenho das unidades de pesquisa, equipes e empregados da Empresa, recompensando os mais produtivos. O Sistema ?? constitu??do por 6 componentes: a) avalia????o de unidades; b) premia????o de unidades; c) avalia????o de equipes e empregados; d) premia????o de equipes e empregados; e) premia????o nacional de projetos e f) premia????o por excel??ncia. As unidades s??o avaliadas em conformidade a: a) cumprimento de metas; b) efici??ncia relativa; c) avalia????o de qualidade t??cnica; d) impacto s??cio-econ??mico; e) avalia????o de imagem. A conjuga????o desses fatores constitui o ??ndice de Desempenho Institucional de uma unidade, base para o c??lculo financeiro de sua premia????o. A avalia????o de equipes e empregados de cada unidade compreende o respectivo desempenho em: a) cumprimento de metas individuais; b) capta????o de recursos; c) criatividade em pesquisa e desenvolvimento (P&D); d) qualidade t??cnica dos projetos de pesquisa. Os empregados com melhor desempenho, individualmente e por equipes de trabalho, s??o premiados com um b??nus financeiro. Al??m disso, o SAPRE inclui a premia????o de projetos, que, no ??mbito nacional, se destacam em termos de criatividade, parceria, capta????o de recursos, qualidade t??cnica e melhoria de processos. Tamb??m s??o premiados com trof??us e diplomas os dois melhores empregados (um pesquisador e um de suporte ?? pesquisa) de cada unidade descentralizada e da sede como um todo.