The dialectics of corporate reporting:a semiotic analysis of corporate financial and environmental reporting

The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between the discourses is that the two have been interpreted to be different and incompatible dimensions of performance with good performance along one dimension only being achievable through a sacrifice of performance along the other dimension. Thus a perceived dialectic in performance is believed to exist. One of the principal purposes of this thesis is to explore this perceived dialectic and, through analysis, to show that it does not exist and that there is not incompatibility. This exploration and analysis is based upon an investigation of the inherent inconsistencies in such corporate reports and the analysis makes use of both a statistical analysis and a semiotic analysis of corporate reports and the reported performance of companies along these dimensions. Thus the development of a semiology of corporate reporting is one of the significant outcomes of this thesis. A further outcome is a consideration of the implications of the analysis for corporate performance and its measurement. The thesis concludes with a consideration of the way in which the advent of electronic reporting may affect the ability of organisations to maintain the dialectic and the implications for corporate reporting.

Stakeholder accounting : the case of the electricity industry in England and Wales

This thesis proposes to explore the potential for stakeholder based accounting as a means to explain the social performance of organisations. It argues that organisations have a contract with society and as a consequence they must be accountable to that society for their actions. Further, it is suggested that as part of this accountability there is a broader need in the public interest for social accounting. Due to the pluralistic nature of modern societies it is argued that a stakeholder framework is one way in which this accountability can be achieved. In order to consider the nature of such social accounting a case study of the electricity industry in England and Wales is undertaken. This industry is very important to modern society, has significant environment implications and has a recent history of remarkable change. These factors make it an interesting and unique case within which to consider accountability. From the performance measurement and accounting literature and a series of interviews with both stakeholders and privatised companies a model of stakeholder performance is developed. This is then used to analyse the electricity industry in England and Wales since privatisation. The objective is to demonstrate how certain stakeholders have fared, whether they have won or lost. Further, institutional and resource dependency theories are used to consider what factors determine the relative success or failure of the different stakeholder groups. Finally the possible implications of recent developments in Social Accounting Standards, such as the Global Reporting Initiative (GRI), AccountAbility 1000 (AA1000) and Social Accountability 8000 (SA8000), and the potential for Internet reporting are considered.

Multiple criteria decision-making techniques in higher education

Purpose: The purpose of this paper is to review the literature which focuses on four major higher education decision problems. These are: resource allocation; performance measurement; budgeting; and scheduling. Design/methodology/approach: Related articles appearing in the international journals from 1996 to 2005 are gathered and analyzed so that the following three questions can be answered: "What kind of decision problems were paid most attention to?"; "Were the multiple criteria decision-making techniques prevalently adopted?"; and "What are the inadequacies of these approaches?" Findings: Based on the inadequacies, some improvements and possible future work are recommended, and a comprehensive resource allocation model is developed taking account of these factors. Finally, a new knowledge-based goal programming technique which integrates some operations of analytic hierarchy process is proposed to tackle the model intelligently. Originality/value: Higher education has faced the problem of budget cuts or constrained budgets for the past 30 years. Managing the process of the higher education system is, therefore, a crucial and urgent task for the decision makers of universities in order to improve their performance or competitiveness. © Emerald Group Publishing Limited.

The state of the art in fuzzy data envelopment analysis

Data envelopment analysis (DEA) is a methodology for measuring the relative efficiencies of a set of decision making units (DMUs) that use multiple inputs to produce multiple outputs. Crisp input and output data are fundamentally indispensable in conventional DEA. However, the observed values of the input and output data in real-world problems are sometimes imprecise or vague. Many researchers have proposed various fuzzy methods for dealing with the imprecise and ambiguous data in DEA. This chapter provides a taxonomy and review of the fuzzy DEA (FDEA) methods. We present a classification scheme with six categories, namely, the tolerance approach, the α-level based approach, the fuzzy ranking approach, the possibility approach, the fuzzy arithmetic, and the fuzzy random/type-2 fuzzy set. We discuss each classification scheme and group the FDEA papers published in the literature over the past 30 years. © 2014 Springer-Verlag Berlin Heidelberg.

Assessing the queuing process using data envelopment analysis:an application in health centres

Queuing is one of the very important criteria for assessing the performance and efficiency of any service industry, including healthcare. Data Envelopment Analysis (DEA) is one of the most widely-used techniques for performance measurement in healthcare. However, no queue management application has been reported in the health-related DEA literature. Most of the studies regarding patient flow systems had the objective of improving an already existing Appointment System. The current study presents a novel application of DEA for assessing the queuing process at an Outpatients’ department of a large public hospital in a developing country where appointment systems do not exist. The main aim of the current study is to demonstrate the usefulness of DEA modelling in the evaluation of a queue system. The patient flow pathway considered for this study consists of two stages; consultation with a doctor and pharmacy. The DEA results indicated that waiting times and other related queuing variables included need considerable minimisation at both stages.

Perceptions regarding intercollegiate alliance among administrators of Taiwanese technological higher education institutions

This study explored Taiwanese technological higher education administrators' perceptions about the motivation and capability of their institutions to form intercollegiate alliance, their preferred areas of collaboration, and their preferred partner attributes. Possible differences in perceptions of administrators from public and private institutions were also explored. ^ The study targeted six chief administrators in each of 88 technological and vocational higher education institutions in Taiwan. A mix of quantitative and qualitative research designs was used to collect and analyze data. Quantitative data were collected from 328 administrators through a questionnaire and analyzed using univariate and multivariate statistical techniques. In addition, to obtain a deeper understanding of the process of alliance formation, qualitative data were collected through interviews with 13 administrators and content analyzed using emergent themes analysis. ^ Findings revealed that Taiwanese technological education administrators were not strongly confident in the competitive positions of their institutions. They perceived themselves as non-competitive in faculty research performance, in getting financial support, and having easy-access locations. Administrators believed that forming an alliance would help them obtain more external resources, achieve academic enhancement, provide better services, have a stronger voice, and obtain promotion to a higher institutional level. Cost cutting was not believed to be an attainable goal. ^ Strong interest was expressed for an alliance in the sharing of technology, information networks, and library resources; cross-registration; admissions and recruitment practices; school-industry endeavors; and international academic exchanges. Sharing of administrators and staff, joint bidding and purchasing, and cooperative fundraising were considered of less interest. ^ Administrators favored partners who have excellent academic programs, who have complementary skills, who are willing to share resources, and who are enthusiastic leaders. They also wanted partners to match their institutions in performance and prestige and to be geographically close to them. ^ Multivariate analysis of variance did not reveal significant differences between the perceptions of the administrators from public and private institutions. It was concluded that despite governmental encouragement and the institutions' eagerness for forming an alliance, the administrators had little confidence that a sustainable alliance could be arranged. ^

Dokumentation der Befragungsinstrumente der Interventionsstudie im Projekt “Conditions and Consequences of Classroom Assessment” (Co²CA)

Das im Rahmen des DFG-Schwerpunktprogramms „Kompetenzmodelle“ durchgeführte Projekt „Conditions and Consequences of Classroom Assessment“ (Co²CA) geht in vier Teilstudien der Frage nach, wie formatives Assessment im Unterricht gestaltet werden kann, um sowohl eine präzise Leistungsmessung zu ermöglichen als auch positive Wirkungen auf den Lehr-Lernprozess zu erreichen. Das Project Co²CA leistet damit einen wichtigen Beitrag zur Erforschung zweier Kernelemente formativen Assessments – der detaillierten Diagnose von Schülerleistungen und der Nutzung der gewonnenen Informationen in Form lernförderlichen Feedbacks. Zentrale Idee von formativem Assessment (Lernbegleitende Leistungsbeurteilung und –rückmeldung) ist es mit Hilfe von Leistungsmessungen Informationen über den Lernstand der Schülerinnen und Schüler zu gewinnen und diese Informationen für die Gestaltung des weiteren Lehr- und Lernprozess zu nutzen. Den Lernenden kann auf Basis der Leistungsbeurteilung lernförderliches Feedback gegeben werden, um so die Diskrepanz zwischen Lernstand und Lernziel zu verringern. Die Kernelemente formativem Assessments bestehen also aus einer detaillierten Diagnose des Lernstandes und der Nutzung der gewonnen Informationen – z.B. in Form von Feedback. [...] Das vorliegende Skalenhandbuch dokumentiert die in der Unterrichtsstudie eingesetzten Befragungsinstrumente für Schülerinnen und Schüler sowie für Lehrkräfte. (DIPF/Autor)

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)

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.

Student, school, and country differences in sustained test-taking effort in the 2009 PISA reading assessment

In this article, the change in examinee effort during an assessment, which we will refer to as persistence, is modeled as an effect of item position. A multilevel extension is proposed to analyze hierarchically structured data and decompose the individual differences in persistence. Data from the 2009 Program of International Student Achievement (PISA) reading assessment from N = 467,819 students from 65 countries are analyzed with the proposed model, and the results are compared across countries. A decrease in examinee effort during the PISA reading assessment was found consistently across countries, with individual differences within and between schools. Both the decrease and the individual differences are more pronounced in lower performing countries. Within schools, persistence is slightly negatively correlated with reading ability; but at the school level, this correlation is positive in most countries. The results of our analyses indicate that it is important to model and control examinee effort in low-stakes assessments. (DIPF/Orig.)

2005-2006 state agency accountability report

Orangeburg-Calhoun Technical College reports to the Office of State Budget its annual accountability report that includes a discussion and analysis of major accomplishments, organizational profile, elements of Malcolm Baldridge criteria, strategic planning and performance measurement.

2006-2007 state agency accountability report

Orangeburg-Calhoun Technical College reports to the Office of State Budget its annual accountability report that includes a discussion and analysis of major accomplishments, organizational profile, elements of Malcolm Baldridge criteria, strategic planning and performance measurement.

STATE ACCOUNTABILITY REPORT 2007-2008

Orangeburg-Calhoun Technical College reports to the Office of State Budget its annual accountability report that includes a discussion and analysis of major accomplishments, organizational profile, elements of Malcolm Baldridge criteria, strategic planning and performance measurement.