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.

Atuação e desempenho do Ministério Público do Estado do Rio Grande do Norte no contexto da gestão pública: perspectiva estratégica

The present dissertation analyzes the performance and acting of the Rio Grande do Norte Public Ministery, in the strategic perspective, while responsible Institution for the defense of the collective rights. The comprehension of this theme inserts in a context of modernization of the public administration, in which is inserted, as well as their functional and structural changes, in a reality of innovations there is passing the organizations, looking to rescue the legitimacy of the government organizations, aligning them to the democratic values of the society. It detaches the strategic administration and the public administration and it exposes the strategic performance about the central point of the study, focusing in the development of the organization in the last four years, and other relative subjects to the acting. It is a unic case study, framed in the characteristics of the qualitative approaches - descriptive and exploratory. The analysis showed, through the method of content analysis, by the criterion of thematic categorization, that MP / RN come developing in an intense way,and it detaches that the changes already happened reflect a good strategic acting of the Institution, especially in the structural and functional areas, showing the strategic conscience of this, although that is not still enough to consider it as a strategic organization, and it concludes that there is still a lot for doing, and that the occurrence of an administration typically strategic in the extent of MP/RN is possible, with the conscience and participation of all, members and servants

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)

Comics as a literary-didactic method and their use for reducing gender differences in reading literacy at the primary level of education

The aim of the present study was to examine the effect of the systematic use of comics as a literary-didactic method to reduce gender differences in reading literacy and reading motivation at the primary level of education. It was assumed that the use of comics would have a positive effect on pupils’ reading literacy and reading motivation, while also reducing the aforementioned differences between boys and girls. The dimensions of reading literacy and reading motivation were examined in experimental and control groups, before and after the intervention, by means of questionnaires and tests for pupils. The sample consisted of 143 pupils from second to fifth grade from two Slovenian primary schools in a rural environment, of which 73 pupils participated in the experimental group and 70 pupils represented the control group. Effects of the use of comics as a literary-didactic method were not found: using comics as a literary-didactic method did not have a statistically significant effect on pupils’ reading literacy and reading motivation. However, when the four-way structure of the research (taking into account the age and gender of the pupils) was considered, some subgroups showed a statistically significant increase in reading interest and attitude towards reading. No reduction of gender differences in reading literacy and reading motivation was found. Based on the results, guidelines for further research are established and suggestions are offered for teachers’ work. (DIPF/Orig.)

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.

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.)

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.)

Schreibkompetenzen von Erstklässlern quantitativ-empirisch erfassen - Herausforderungen und Zugewinn eines analytisch-kriterialen Vorgehens gegenüber einer holistischen Bewertung

Im Beitrag wird der Frage nachgegangen, ob eine holistische und eine analytische Auswertungsstrategie schon bei Texten des ersten Grundschuljahres gleichermaßen geeignet sind, um Schreibkompetenz reliabel zu erfassen. Die Analysen zu den insgesamt 540 Texten stammen aus dem DFG-Projekt Narrative Schreibkompetenz in Klasse 1 (NaSch 1). Zunächst wird die Dimensionalität des Konstrukts Schreibkompetenz anhand der analytischen Auswertung untersucht. Im Anschluss werden die mit den beiden Auswertungsstrategien ermittelten Kompetenzwerte unter Berücksichtigung der Textlänge miteinander verglichen. Die Ergebnisse der Rasch-Skalierung der analytischen Kriterien weisen auf eine zweidimensionale Struktur (semantisch-pragmatisch vs. sprachsystematisch) der Schreibkompetenz hin. Dabei zeigt sich ein stärkerer Zusammenhang des holistischen Ratings mit der semantisch-pragmatischen (r = .78) als mit der sprachsystematischen Dimension (r = .47). Die Textlänge wiederum weist eine gleichermaßen hohe Übereinstimmung mit der semantisch-pragmatischen Dimension (r = .63) und dem holistischen Rating auf (r = .62), deren Zusammenhang zueinander aber auch nach Herauspartialisieren der Textlänge deutlich bleibt (r = .64). Zwischen Textlänge und der sprachsystematischen Schreibkompetenz lässt sich dagegen kein bedeutsamer Zusammenhang nachweisen (r = .09). (DIPF/Orig.)

Atuação e desempenho do Ministério Público do Estado do Rio Grande do Norte no contexto da gestão pública: perspectiva estratégica

The present dissertation analyzes the performance and acting of the Rio Grande do Norte Public Ministery, in the strategic perspective, while responsible Institution for the defense of the collective rights. The comprehension of this theme inserts in a context of modernization of the public administration, in which is inserted, as well as their functional and structural changes, in a reality of innovations there is passing the organizations, looking to rescue the legitimacy of the government organizations, aligning them to the democratic values of the society. It detaches the strategic administration and the public administration and it exposes the strategic performance about the central point of the study, focusing in the development of the organization in the last four years, and other relative subjects to the acting. It is a unic case study, framed in the characteristics of the qualitative approaches - descriptive and exploratory. The analysis showed, through the method of content analysis, by the criterion of thematic categorization, that MP / RN come developing in an intense way,and it detaches that the changes already happened reflect a good strategic acting of the Institution, especially in the structural and functional areas, showing the strategic conscience of this, although that is not still enough to consider it as a strategic organization, and it concludes that there is still a lot for doing, and that the occurrence of an administration typically strategic in the extent of MP/RN is possible, with the conscience and participation of all, members and servants

Early Warning System Potential for Single Sourcing Risk Mitigation

Part 17: Risk Analysis

What Transaction Costs are Acceptable in Life Insurance Products from the Policyholders' Viewpoint?

Purpose - The purpose of this paper is to analyze what transaction costs are acceptable for customers in different investments. In this study, two life insurance contracts, a mutual fund and a risk-free investment, as alternative investment forms are considered. The first two products under scrutiny are a life insurance investment with a point-to-point capital guarantee and a participating contract with an annual interest rate guarantee and participation in the insurer's surplus. The policyholder assesses the various investment opportunities using different utility measures. For selected types of risk profiles, the utility position and the investor's preference for the various investments are assessed. Based on this analysis, the authors study which cost levels can make all of the products equally rewarding for the investor. Design/methodology/approach - The paper notes the risk-neutral valuation calibration using empirical data utility and performance measurement dynamics underlying: geometric Brownian motion numerical examples via Monte Carlo simulation. Findings - In the first step, the financial performance of the various saving opportunities under different assumptions of the investor's utility measurement is studied. In the second step, the authors calculate the level of transaction costs that are allowed in the various products to make all of the investment opportunities equally rewarding from the investor's point of view. A comparison of these results with transaction costs that are common in the market shows that insurance companies must be careful with respect to the level of transaction costs that they pass on to their customers to provide attractive payoff distributions. Originality/value - To the best of the authors' knowledge, their research question - i.e. which transaction costs for life insurance products would be acceptable from the customer's point of view - has not been studied in the above described context so far.

Metodologias de avaliação do desempenho : aplicação do balanced scorecard nas modalidades de combate do Estádio Universitário de Lisboa

No contexto actual, de exigência de serviços de qualidade por parte da sociedade, os sistemas de avaliação do desempenho são essenciais para as organizações trilharem o caminho do sucesso. Assim sendo, a metodologia Balanced Scorecard, é a ideal para dar resposta a um combinado de problemas comuns a várias organizações, sendo um deles a gestão exclusivamente assente em indicadores financeiros. A metodologia empregue neste trabalho é uma investigação descritiva, representativa de um estudo de caso. Os instrumentos de pesquisa utilizados para a recolha de dados, foram as entrevistas não estruturadas, inquéritos de satisfação a utentes e colaboradores da escola e a análise documental. A principal conclusão deste estudo é que a metodologia Balanced Scorecard pode melhorar em vários aspectos, as perspectivas de aprendizagem e desenvolvimento, processo, financeira e clientes, possibilitando uma forma mais clara e precisa do caminho que deve ser percorrido pelo gestor, de forma a atingir todos os seus objectivos, nunca se desviando da sua missão.