iGPS capability study

This report presents the results of testing of the Metris iGPS system performed by the National Physical Laboratory (NPL) and the University of Bath (UoB), with the assistance of Metris, and Airbus at Airbus, Broughton in March 2008. The aim of the test was to determine the performance capability of the iGPS coordinate metrology system by comparison with a reference measurement system based on multilateration implemented using laser trackers. A network of reference points was created using SMR nests fixed to the ground and above ground level on various stands. The reference points were spread out within the measurement volume of approximately 10 m ´ 10 m ´ 2 m. The coordinates of each reference point were determined by the laser tracker survey using multilateration. The expanded uncertainty (k=2) in the relative position of these reference coordinates was estimated to be of the order of 10 µm in x, y and z. A comparison between the iGPS system and the reference system showed that for the test setup, the iGPS system was able to determine lengths up to 12 m with an uncertainty of 170 µm (k=2) and coordinates with an uncertainty of 120 µm in x and y and 190 µm in z (k=2).

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

Katrin Ulrike Zaborowski / Michael Meier / Georg Breidenstein: Leistungsbewertung und Unterricht, Ethnographische Studien zur Bewertungspraxis in Gymnasium und Sekundarschule. Wiesbaden: VS Verlag für Sozialwissenschaften 2011 [Rezension]

Rezension von: Katrin Ulrike Zaborowski / Michael Meier / Georg Breidenstein: Leistungsbewertung und Unterricht, Ethnographische Studien zur Bewertungspraxis in Gymnasium und Sekundarschule, Wiesbaden: VS Verlag für Sozialwissenschaften 2011 (376 S.; ISBN 978-3-531-16808-1)

A matlab-based toolbox for the simulation and design of L1 adaptive controllers

This thesis introduces the L1 Adaptive Control Toolbox, a set of tools implemented in Matlab that aid in the design process of an L1 adaptive controller and enable the user to construct simulations of the closed-loop system to verify its performance. Following a brief review of the existing theory on L1 adaptive controllers, the interface of the toolbox is presented, including a description of the functions accessible to the user. Two novel algorithms for determining the required sampling period of a piecewise constant adaptive law are presented and their implementation in the toolbox is discussed. The detailed description of the structure of the toolbox is provided as well as a discussion of the implementation of the creation of simulations. Finally, the graphical user interface is presented and described in detail, including the graphical design tools provided for the development of the filter C(s). The thesis closes with suggestions for further improvement of the toolbox.

Creating and measuring customer value in digital businesses

Most economic transactions nowadays are due to the effective exchange of information in which digital resources play a huge role. New actors are coming into existence all the time, so organizations are facing difficulties in keeping their current customers and attracting new customer segments and markets. Companies are trying to find the key to their success and creating superior customer value seems to be one solution. Digital technologies can be used to deliver value to customers in ways that extend customers’ normal conscious experiences in the context of time and space. By creating customer value, companies can gain the increased loyalty of existing customers and better ways to serve new customers effectively. Based on these assumptions, the objective of this study was to design a framework to enable organizations to create customer value in digital business. The research was carried out as a literature review and an empirical study, which consisted of a web-based survey and semi-structured interviews. The data from the empirical study was analyzed as mixed research with qualitative and quantitative methods. These methods were used since the object of the study was to gain deeper understanding about an existing phenomena. Therefore, the study used statistical procedures and value creation is described as a phenomenon. The framework was designed first based on the literature and updated based on the findings from the empirical study. As a result, relationship, understanding the customer, focusing on the core product or service, the product or service quality, incremental innovations, service range, corporate identity, and networks were chosen as the top elements of customer value creation. Measures for these elements were identified. With the measures, companies can manage the elements in value creation when dealing with present and future customers and also manage the operations of the company. In conclusion, creating customer value requires understanding the customer and a lot of information sharing, which can be eased by digital resources. Understanding the customer helps to produce products and services that fulfill customers’ needs and desires. This could result in increased sales and make it easier to establish efficient processes.

Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

Desenvolvimento do balanced scorecard na Escola Superior de Tecnologia e Gestão de Águeda da Universidade de Aveiro

O Balanced Scorecard (BSC) é uma ferramenta de avaliação e gestão de desempenho e de gestão estratégica, que tem como objetivo auxiliar a gestão das organizações. O objetivo principal do presente trabalho foi propor um BSC para uma escola superior politécnica pública, com o propósito de proporcionar à gestão da instituição uma ferramenta que permita melhorar o desempenho organizacional. O estudo foi realizado na Escola Superior de Tecnologia e Gestão de Águeda (ESTGA-UA), uma escola politécnica integrada na Universidade de Aveiro, uma instituição de ensino superior pública. O BSC foi desenvolvido recorrendo à análise documental de documentos internos e de legislação e a entrevistas semiestruturadas efetuadas ao Diretor da ESTGA-UA, aos diretores de curso, a funcionários não docentes e a estudantes. Foi igualmente utilizada a observação participante. Dada a pertinência desta ferramenta no auxílio à melhoria do desempenho e à gestão organizacional, sugere-se a implementação do BSC proposto na ESTGA-UA.

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.

Entrepreneurship: a long way to go

Entrepreneurship education has emerged as one popular research domain in academic fields given its aim at enhancing and developing certain entrepreneurial qualities of undergraduates that change their state of behavior, even their entrepreneurial inclination and finally may result in the formation of new businesses as well as new job opportunities. This study attempts to investigate the Colombian student´s entrepreneurial qualities and the influence of entrepreneurial education during their studies.

Liderazgo y autoeficacia en el comportamiento organizacional positivo

El objetivo que tiene este proyecto es revisar los conceptos básicos acerca de las relaciones que crean los líderes con sus colaboradores dentro de las organizaciones, dichas relaciones y vínculos pueden afectar positiva o negativamente el desempeño de sus actividades diarias dentro de una organización. Para darle inicio a la investigación se estudió como primer paso el concepto de liderazgo transformacional, capital psicológico y que componentes hacían parte de este factor. El desarrollo de la investigación se enfatizó entre el liderazgo transformacional y la autoeficacia ya que son factores claves dentro del desarrollo de las actividades organizacionales debido a que afectan claramente el capital humano de las compañías y están directamente relacionados con el crecimiento de las mismas, lo que nos llevó a preguntarnos ¿qué relación tendrá el liderazgo transformacional y la autoeficacia en la productividad de las empresas? Es aquí donde radica la importancia de esta investigación ya que el cambio de pensamiento de las organizaciones hacia un liderazgo transformacional podría lograr una maximización del desempeño del personal de trabajo en relación al objetivo de la compañía. Como conclusión llegamos a que efectivamente hay un efecto positivo en los individuos que desarrollan un capital psicológico específicamente en el factor de autoeficacia para lograr un desempeño destacable, productivo y eficiente dentro de las organizaciones.