Shareholder value application in UK listed companies

This paper is based upon the initial findings of a CIMA research project into the way in which corporate performance measurement systems are influenced by the use of shareholder value management techniques. It compares and contrasts the techniques in use in a sample of 10 companies that either explicitly use shareholder value techniques also known as Value-Based Management (VBM), or explicitly do not use such techniques. The analysis undertaken is based upon the finding of semi-structured interviews with company representatives which formed the first part of the data collection process of the project. The analysis traces the interactions between corporate objectives, decision making criteria, performance measurement systems and executive incentive schemes in order to develop an understanding of the effects of such shareholder value techniques upon corporate behaviour. The literature reviewed suggests that the other aspects of the planning and control system should be aligned with the corporate objectives whether a company has adopted VBM or not. Therefore this research contributes new evidence on the use of VBM techniques in the UK and also more generally on whether VBM and non-VBM companies internal planning and control systems are aligned.

General-purpose autonomic computing

The success of mainstream computing is largely due to the widespread availability of general-purpose architectures and of generic approaches that can be used to solve real-world problems cost-effectively and across a broad range of application domains. In this chapter, we propose that a similar generic framework is used to make the development of autonomic solutions cost effective, and to establish autonomic computing as a major approach to managing the complexity of today’s large-scale systems and systems of systems. To demonstrate the feasibility of general-purpose autonomic computing, we introduce a generic autonomic computing framework comprising a policy-based autonomic architecture and a novel four-step method for the effective development of self-managing systems. A prototype implementation of the reconfigurable policy engine at the core of our architecture is then used to develop autonomic solutions for case studies from several application domains. Looking into the future, we describe a methodology for the engineering of self-managing systems that extends and generalises our autonomic computing framework further.

Electronics:a case study of economic value added in target costing

Whilst target costing and strategic management accounting (SMA) continue to be of considerable interest to academic accountants, both suffer from a relative dearth of empirically based research. Simultaneously, the subject of economic value added (EVA) has also been the subject of little research at the level of the individual firm.The aim of this paper is to contribute to both the management accounting and value based management literatures by analysing how one major European based MNC introduced EVA into its target costing system. The case raises important questions about both the feasibility of cascading EVA down to product level and the compatibility of customer facing versus shareholder focused systems of performance management. We provide preliminary evidence that target costing can be used to align both of these perspectives, and when combined with other SMA techniques it can serve as " the bridge connecting strategy formulation with strategy execution and profit generation" ( Ansari et al., 2007, p. 512). © 2012 Elsevier Ltd.

A strategy formulation process for the delivery of technology enabled service delivery systems

The Product Service Systems, servitization, and Service Science literature continues to grow as organisations seek to protect and improve their competitive position. The potential of technology applications to deliver service delivery systems facilitated by the ability to make real time decisions based upon ‘in the field’ performance is also significant. Research identifies four key questions to be addressed. Namely: how far along the servitization continuum should the organisation go in a single strategic step? Does the organisation have the structure and infrastructure to support this transition? What level of condition monitoring should it employ? Is the product positioned correctly in the value chain to adopt condition monitoring technology? Strategy consists of three dimensions, namely content, context, and process. The literature relating to PSS, servitization, and strategy all discuss the concepts relative to content and context but none offer a process to deliver an aligned strategy to deliver a service delivery system enabled by condition based management. This paper presents a tested iterative strategy formulation methodology which is the result of a structured development programme.

A magyarországi közművállalatok tehernövekedését eredményező állami intézkedések hatása. Három magyarországi víziközmű-vállalkozás GDP-megoszlásának tanulságai

A közmű-szolgáltatások fogyasztói árának általános hatósági csökkentése, a gazdasági és pénzügyi válság sújtotta magyar lakosságot "védő" kormányzati intézkedéssorozat részeként, mára szervesen betagozódott az európai közvéleményt egyaránt foglalkoztató kérdések sorába. A tagországok által eleddig szakpolitikai szinten kezelt témakör az általános politika szintjére emelkedett. Az árcsökkentéssel együtt járó, a közműcégeket az eddigieknél nagyobb mértékű tehervállalásra kényszerítő intézkedések következményei azonban egyelőre még nem ismertek. Az elemzés három magyarországi víziközmű-vállalkozás által előállított GDP megoszlását vizsgálja, az elmúlt években állandósult adóterhek következtében kialakult, valamint azok esetleges további növelése esetén bekövetkező szolgáltatói magatartás modellezésére tesz kísérletet. Az eredmények elemzése során pedig arra a következtetésre jut, hogy a vállalatokat eddigiekben terhelő elvonási arányok negatív irányba történő megváltoztatása, a jövőben fenntarthatatlan működésre kényszerítheti ezeket a vállalkozásokat.

Enabling adaptability in service aggregates using transparent shaping techniques

Distributed applications are exposed as reusable components that are dynamically discovered and integrated to create new applications. These new applications, in the form of aggregate services, are vulnerable to failure due to the autonomous and distributed nature of their integrated components. This vulnerability creates the need for adaptability in aggregate services. The need for adaptation is accentuated for complex long-running applications as is found in scientific Grid computing, where distributed computing nodes may participate to solve computation and data-intensive problems. Such applications integrate services for coordinated problem solving in areas such as Bioinformatics. For such applications, when a constituent service fails, the application fails, even though there are other nodes that can substitute for the failed service. This concern is not addressed in the specification of high-level composition languages such as that of the Business Process Execution Language (BPEL). We propose an approach to transparently autonomizing existing BPEL processes in order to make them modifiable at runtime and more resilient to the failures in their execution environment. By transparent introduction of adaptive behavior, adaptation preserves the original business logic of the aggregate service and does not tangle the code for adaptive behavior with that of the aggregate service. The major contributions of this dissertation are: first, we assessed the effectiveness of BPEL language support in developing adaptive mechanisms. As a result, we identified the strengths and limitations of BPEL and came up with strategies to address those limitations. Second, we developed a technique to enhance existing BPEL processes transparently in order to support dynamic adaptation. We proposed a framework which uses transparent shaping and generative programming to make BPEL processes adaptive. Third, we developed a technique to dynamically discover and bind to substitute services. Our technique was evaluated and the result showed that dynamic utilization of components improves the flexibility of adaptive BPEL processes. Fourth, we developed an extensible policy-based technique to specify how to handle exceptional behavior. We developed a generic component that introduces adaptive behavior for multiple BPEL processes. Fifth, we identify ways to apply our work to facilitate adaptability in composite Grid services.

Abstractions to support dynamic adaptation of communication frameworks for user-centric communication

The convergence of data, audio and video on IP networks is changing the way individuals, groups and organizations communicate. This diversity of communication media presents opportunities for creating synergistic collaborative communications. This form of collaborative communication is however not without its challenges. The increasing number of communication service providers coupled with a combinatorial mix of offered services, varying Quality-of-Service and oscillating pricing of services increases the complexity for the user to manage and maintain ‘always best’ priced or performance services. Consumers have to manually manage and adapt their communication in line with differences in services across devices, networks and media while ensuring that the usage remain consistent with their intended goals. This dissertation proposes a novel user-centric approach to address this problem. The proposed approach aims to reduce the aforementioned complexity to the user by (1) providing high-level abstractions and a policy based methodology for automated selection of the communication services guided by high-level user policies and (2) providing services through the seamless integration of multiple communication service providers and providing an extensible framework to support the integration of multiple communication service providers. The approach was implemented in the Communication Virtual Machine (CVM), a model-driven technology for realizing communication applications. The CVM includes the Network Communication Broker, the layer responsible for providing a network-independent API to the upper layers of CVM. The initial prototype for the NCB supported only a single communication framework which limited the number, quality and types of services available. Experimental evaluation of the approach show the additional overhead of the approach is minimal compared to the individual communication services frameworks. Additionally the automated approach proposed out performed the individual communication services frameworks for cross framework switching.

Does landscape context affect habitat value? The importance of seascape ecology in back-reef systems

Seascape ecology provides a useful framework from which to understand the processes governing spatial variability in ecological patterns. Seascape context, or the composition and pattern of habitat surrounding a focal patch, has the potential to impact resource availability, predator-prey interactions, and connectivity with other habitats. For my dissertation research, I combined a variety of approaches to examine how habitat quality for fishes is influenced by a diverse range of seascape factors in sub-tropical, back-reef ecosystems. In the first part of my dissertation, I examined how seascape context can affect reef fish communities on an experimental array of artificial reefs created in various seascape contexts in Abaco, Bahamas. I found that the amount of seagrass at large spatial scales was an important predictor of community assembly on these reefs. Additionally, seascape context had differing effects on various aspects of habitat quality for the most common reef species, White grunt Haemulon plumierii. The amount of seagrass at large spatial scales had positive effects on fish abundance and secondary production, but not on metrics of condition and growth. The second part of my dissertation focused on how foraging conditions for fish varied across a linear seascape gradient in the Loxahatchee River estuary in Florida, USA. Gray snapper, Lutjanus griseus, traded food quality for quantity along this estuarine gradient, maintaining similar growth rates and condition among sites. Additional work focused on identifying major energy flow pathways to two consumers in oyster-reef food webs in the Loxahatchee. Algal and microphytobenthos resource pools supported most of the production to these consumers, and body size for one of the consumers mediated food web linkages with surrounding mangrove habitats. All of these studies examined a different facet of the importance of seascape context in governing ecological processes occurring in focal habitats and underscore the role of connectivity among habitats in back-reef systems. The results suggest that management approaches consider the surrounding seascape when prioritizing areas for conservation or attempting to understand the impacts of seascape change on focal habitat patches. For this reason, spatially-based management approaches are recommended to most effectively manage back-reef systems.

The exclusive fishing zone for the artisanal fishery in Chocó Colombia: origins, development, and consequences for artisanal fisheries and food security.

Exclusive Fishing Zones (EFZs) are a type of place-based management tool often used to mitigate conflicts between fishing sectors by granting fishing rights to one of the sectors. This case study enhances our knowledge of the pre- and post-implementation processes associated with EFZs as well as its consequences for fish stocks and artisanal fishers and their families. The study draws upon interviews with artisanal fishers and key informants related to an EFZ established in 2008 in Colombia (the Chocó-EFZ). The findings of this research indicate that conflicts at sea and on land between artisanal and industrial fisheries triggered the Chocó-EFZ process. Results also show some potential benefits of the Chocó-EFZ including: a) mitigating conflicts between artisanal fishers and industrial shrimpers; b) contributing to the food security of artisanal fishing households and sustaining local fish stocks; c) supporting an existing informal community-based management as well as promoting the development of a co-management regime. Potential negative effects of the Chocó-EFZ include: a) displacement of industrial fishing effort and, b) job loss within the industrial shrimp industry. The findings of this research also indicate that there are multiple factors that jeopardize the effectiveness and continuation of the Chocó-EFZ, some of which include diversity of fisheries, power struggles among stakeholders, and disagreement about exclusive access to fish resources.

Mapped cetacean habitat suitability and richness in the Azores, links to ArcGIS files

Marine spatial planning and ecological research call for high-resolution species distribution data. However, those data are still not available for most marine large vertebrates. The dynamic nature of oceanographic processes and the wide-ranging behavior of many marine vertebrates create further difficulties, as distribution data must incorporate both the spatial and temporal dimensions. Cetaceans play an essential role in structuring and maintaining marine ecosystems and face increasing threats from human activities. The Azores holds a high diversity of cetaceans but the information about spatial and temporal patterns of distribution for this marine megafauna group in the region is still very limited. To tackle this issue, we created monthly predictive cetacean distribution maps for spring and summer months, using data collected by the Azores Fisheries Observer Programme between 2004 and 2009. We then combined the individual predictive maps to obtain species richness maps for the same period. Our results reflect a great heterogeneity in distribution among species and within species among different months. This heterogeneity reflects a contrasting influence of oceanographic processes on the distribution of cetacean species. However, some persistent areas of increased species richness could also be identified from our results. We argue that policies aimed at effectively protecting cetaceans and their habitats must include the principle of dynamic ocean management coupled with other area-based management such as marine spatial planning.

Programa de licenciatura internacional na Universidade Federal de Uberlândia : limites e possibilidades

This research is the result of research at the level of Master of the Graduate Program in Education of the Federal University of Uberlândia – PPGED/UFU, inserted in the line of research "State Policy and Management in Education." Its object of study International Degree Programme – PLI established officially in 2010, the Higher Education Personnel Improvement Coordination – Capes, in particular the PLI at UFU. The overall objective is to describe and analyze the implications, while limits and possibilities of its implementation in UFU in the 2010-2012 period, from the context of the internationalization of higher education and educational policies in this area. They were used as data collection instruments, bibliographical, documentary research and semi-structured interview applied to the former rector of the UFU, managers, engineers, teachers and students participating in the PLI/UFU 2010-2012. For the data analysis, the theoretical and political aspects influencing policies for teacher training, as well as the legal PLI documents were considered. As a result, on the one hand, it was found that the PLI, in the context of UFU, gives opportunity to the participants the possibility of holding courses abroad, contributes to their personal and cultural background. On the other hand, the PLI would not be, in fact, academically contributing to improve vocational training as its main objective, but rather, for what happened in Portugal over the three issues considered, it would have contributed to reaffirm, among the students, political will to not act as teachers in the context of basic education.

Internação involuntária e o abuso de substâncias psicoativas - o pathos familiar

The use and abuse of Psychoactive Substances (PAS) in contemporaneity corresponds to a social issue and a public health issue. Few social phenomena entail more costs with justice and health, family difficulties, and appearances in the media than the PAS abuse comsumption. The government power has been facing this situation allocating investments and developing public policies. Despite the current Mental Health Policy, based on the principles of Psychiatric Reform that prioritizes outpatient services, the number of investments from various government spheres and families requests for admissions continue increasing. This study aimed to understand the pathos experienced by an individual toward the involuntary internment of a family member who is an abusive user of PAS. The research also aimed to investigate what led that individual to choose this type of treatment. The Psychoanalysis was the theoretical basis of this work, and the exercise of the psychoanalytic method, from the collection of bibliographic references up to the interpretation of the semi-structured interview, conducted in depth, was intended. The findings of this research gave us the oportunity of thinking about how the social callings to the family were made, especially in regard of atention and care with their family members who are user of PAS and how it affects this family individual. It also allowed to discuss how the public policies that preconize involuntary internment, affectivity, prohibitionist and mono-disciplinarity – that cross the State in the attention given to this issue – are formulated and implemented. The interview analysis showed us how happen the agencying of pathos, the libidinal aspects of joy and guilt, the desire to punish and atonement, working in family relations and in caring relations, especially in the decision for involuntary internment. The survey also made possible to understand how a mother, facing the chaotic scene of public health, helpless, finds in the involuntary internment a way to reverberate her affections.