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The impact of multiple value creation on management control systems

We are currently in a transition moving from a linear economy grounded on economic value maximization based on material transformation to a circular economy. Core of this transition is organising value preservation from various yet interlinked perspectives. The underlying fundamental shift is to move away from mere financial value maximization towards multiple value creation (WCED, 1987; Jonker, 2014; Raworth, 2017). This implies moving from mere economic value creation, to simultaneously and in a balanced way creating ecological and social value. A parallel development supporting this transition can be observed in accounting & control. Elkington (1994) introduced the triple bottom line (TBL) concept, referring to the economic, ecological and social impact of companies. The TBL should be seen more as a conceptual way of thinking, rather than a practical innovative accounting tool to monitor and control sustainable value (Rambaud & Richard, 2015). However, it has inspired accounting & control practitioners to develop accounting tools that not only aim at economic value (‘single capital’ accounting) but also at multiple forms of capital (‘multi capital’ accounting or integrated reporting). This has led to a variety of integrated reporting platforms such as Global Reporting Initiative (GRI), International Integrated Reporting Framework (IIRC), Dow Jones Sustainable Indexes (DJSI), True Costing, Reporting 3.0, etc. These integrated reporting platforms and corresponding accounting concepts, can be seen as a fundament for management control systems focussing on multiple value creation. This leads to the following research question: How are management control systems designed in practice to drive multiple value creation?

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The impact of multiple value creation on management control systems

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Management accounting and control systems as devices for public value creation in higher education

This paper investigates how management accounting and control systems (operationalized by using Simons’ (1995a) levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi-structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. While belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that whereas the institution wanted to have interaction with the external stakeholders, in daily practice this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation.

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Management accounting and control systems as devices for public value creation in higher education

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How to use management control systems to embed sustainability in the corporate culture?

Little is known about the role of organizational culture regarding management control systems (MCS) that focus on corporate sustainability. To enhance our understanding of this phenomenon, this study of MCS shows how social and technical forms of control can be used to embedded sustainability in the corporate culture. When companies are founded with a sustainable purpose, then sustainability at the core of their endeavors. In these cases, social controls have the main focus and have a substitutive role to technical controls. In contrast, social and technical controls are complementary to effectively embed sustainability in the culture for companies transitioning to sustainability. We empirically inform our study with a multiple exploratory case-study design, using interviews, desk research, and observations, investigating a variety of twenty companies in The Netherlands that aim to corporate sustainability. In this paper, we respond to the need in a literature for further empirical research regarding the design of MCS aimed at sustainability, and the role of culture in particular. We also contribute to the discussion in the literature about complementarity versus substitution of controls. Besides contributing to the academic literature, we believe this paper can also help practitioners design MCS to create sustainable value for their organization.

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How to use management control systems to embed sustainability in the corporate culture?

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Distributed control system

This report is the final report for the FPGA accelerated PID controller, part of the Distributed Control Systems project. This project runs within the Lectoraat Robotics and High Tech Mechatronics of Fontys Hogeschool Engineering Eindhoven. The Lectoraat has the goal to develop applicable knowledge to support education and industry. This knowledge is acquired with projects run in conjunction with the industry. The report will go into detail for the software designed for this project, not the hardware design. This report is intended for follow up students working on the Distributed Control Systems project. Within this report the assumption is made that the reader is at least familiar with the terms EtherCAT, FPGA, Linux and PID controllers. However for each part a small basic introduction is included. For readers looking for the accomplishments in this project, the results are in chapter six. Following are short descriptions of the chapters in this report. The first chapter will give a short introduction to the project. It talks about why the project was conceived, where the project was done and what the expected end result is. The second chapter, the problem definition, talks about how the project has been defined, what is included and what is not and how the customer expects the final product to function and look like. The third chapter details the methodology used during this project. All the research preformed for this project will be described in the forth chapter. This chapter goes into the research into the Xilinx Zynq 7000 chip, Beckhoff's EtherCAT system, how the Serial Peripheral Interface works and how a PID controller functions. Following in chapter five the design is expanded upon. First the toolchain for building for the Zynq chip is explained. This is followed by and explanation of the different software parts that have been designed. Finally chapters six and seven provide the results and the conclusions and recommendations for this project.

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Building and building systems energy prediction models to enhance energy flexibility control

The built environment requires energy-flexible buildings to reduce energy peak loads and to maximize the use of (decentralized) renewable energy sources. The challenge is to arrive at smart control strategies that respond to the increasing variations in both the energy demand as well as the variable energy supply. This enables grid integration in existing energy networks with limited capacity and maximises use of decentralized sustainable generation. Buildings can play a key role in the optimization of the grid capacity by applying demand-side management control. To adjust the grid energy demand profile of a building without compromising the user requirements, the building should acquire some energy flexibility capacity. The main ambition of the Brains for Buildings Work Package 2 is to develop smart control strategies that use the operational flexibility of non-residential buildings to minimize energy costs, reduce emissions and avoid spikes in power network load, without compromising comfort levels. To realise this ambition the following key components will be developed within the B4B WP2: (A) Development of open-source HVAC and electric services models, (B) development of energy demand prediction models and (C) development of flexibility management control models. This report describes the developed first two key components, (A) and (B). This report presents different prediction models covering various building components. The models are from three different types: white box models, grey-box models, and black-box models. Each model developed is presented in a different chapter. The chapters start with the goal of the prediction model, followed by the description of the model and the results obtained when applied to a case study. The models developed are two approaches based on white box models (1) White box models based on Modelica libraries for energy prediction of a building and its components and (2) Hybrid predictive digital twin based on white box building models to predict the dynamic energy response of the building and its components. (3) Using CO₂ monitoring data to derive either ventilation flow rate or occupancy. (4) Prediction of the heating demand of a building. (5) Feedforward neural network model to predict the building energy usage and its uncertainty. (6) Prediction of PV solar production. The first model aims to predict the energy use and energy production pattern of different building configurations with open-source software, OpenModelica, and open-source libraries, IBPSA libraries. The white-box model simulation results are used to produce design and control advice for increasing the building energy flexibility. The use of the libraries for making a model has first been tested in a simple residential unit, and now is being tested in a non-residential unit, the Haagse Hogeschool building. The lessons learned show that it is possible to model a building by making use of a combination of libraries, however the development of the model is very time consuming. The test also highlighted the need for defining standard scenarios to test the energy flexibility and the need for a practical visualization if the simulation results are to be used to give advice about potential increase of the energy flexibility. The goal of the hybrid model, which is based on a white based model for the building and systems and a data driven model for user behaviour, is to predict the energy demand and energy supply of a building. The model's application focuses on the use case of the TNO building at Stieltjesweg in Delft during a summer period, with a specific emphasis on cooling demand. Preliminary analysis shows that the monitoring results of the building behaviour is in line with the simulation results. Currently, development is in progress to improve the model predictions by including the solar shading from surrounding buildings, models of automatic shading devices, and model calibration including the energy use of the chiller. The goal of the third model is to derive recent and current ventilation flow rate over time based on monitoring data on CO₂ concentration and occupancy, as well as deriving recent and current occupancy over time, based on monitoring data on CO₂ concentration and ventilation flow rate. The grey-box model used is based on the GEKKO python tool. The model was tested with the data of 6 Windesheim University of Applied Sciences office rooms. The model had low precision deriving the ventilation flow rate, especially at low CO2 concentration rates. The model had a good precision deriving occupancy from CO₂ concentration and ventilation flow rate. Further research is needed to determine if these findings apply in different situations, such as meeting spaces and classrooms. The goal of the fourth chapter is to compare the working of a simplified white box model and black-box model to predict the heating energy use of a building. The aim is to integrate these prediction models in the energy management system of SME buildings. The two models have been tested with data from a residential unit since at the time of the analysis the data of a SME building was not available. The prediction models developed have a low accuracy and in their current form cannot be integrated in an energy management system. In general, black-box model prediction obtained a higher accuracy than the white box model. The goal of the fifth model is to predict the energy use in a building using a black-box model and measure the uncertainty in the prediction. The black-box model is based on a feed-forward neural network. The model has been tested with the data of two buildings: educational and commercial buildings. The strength of the model is in the ensemble prediction and the realization that uncertainty is intrinsically present in the data as an absolute deviation. Using a rolling window technique, the model can predict energy use and uncertainty, incorporating possible building-use changes. The testing in two different cases demonstrates the applicability of the model for different types of buildings. The goal of the sixth and last model developed is to predict the energy production of PV panels in a building with the use of a black-box model. The choice for developing the model of the PV panels is based on the analysis of the main contributors of the peak energy demand and peak energy delivery in the case of the DWA office building. On a fault free test set, the model meets the requirements for a calibrated model according to the FEMP and ASHRAE criteria for the error metrics. According to the IPMVP criteria the model should be improved further. The results of the performance metrics agree in range with values as found in literature. For accurate peak prediction a year of training data is recommended in the given approach without lagged variables. This report presents the results and lessons learned from implementing white-box, grey-box and black-box models to predict energy use and energy production of buildings or of variables directly related to them. Each of the models has its advantages and disadvantages. Further research in this line is needed to develop the potential of this approach.

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Building and building systems energy prediction models to enhance energy flexibility control

People 3

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Felipe Martins

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Gerard Schepers

Professor

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Sandra Bellekom

Projects 34

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ADAS als Mobiele Telefoon

De technische en economische levensduur van auto’s verschilt. Een goed onderhouden auto met dieselmotor uit het bouwjaar 2000 kan technisch perfect functioneren. De economische levensduur van diezelfde auto is echter beperkt bij introductie van strenge milieuzones. Bij de introductie en verplichtstelling van geavanceerde rijtaakondersteunende systemen (ADAS) zien we iets soortgelijks. Hoewel de auto technisch gezien goed functioneert kunnen verouderde software, algorithmes en sensoren leiden tot een beperkte levensduur van de gehele auto. Voorbeelden: - Jeep gehackt: verouderde veiligheidsprotocollen in de software en hardware beperkten de economische levensduur. - Actieve Cruise Control: sensoren/radars van verouderde systemen leiden tot beperkte functionaliteit en gebruikersacceptatie. - Tesla: bij bestaande auto’s worden verouderde sensoren uitgeschakeld waardoor functies uitvallen. In 2019 heeft de EU een verplichting opgelegd aan automobielfabrikanten om 20 nieuwe ADAS in te bouwen in nieuw te ontwikkelen auto’s, ongeacht prijsklasse. De mate waarin deze ADAS de economische levensduur van de auto beperkt is echter nog onvoldoende onderzocht. In deze KIEM wordt dit onderzocht en wordt tevens de parallel getrokken met de mobiele telefonie; beide maken gebruik van moderne sensoren en software. We vergelijken ontwerpeisen van telefoons (levensduur van gemiddeld 2,5 jaar) met de eisen aan moderne ADAS met dezelfde sensoren (levensduur tot 20 jaar). De centrale vraag luidt daarom: Wat is de mogelijke impact van veroudering van ADAS op de economische levensduur van voertuigen en welke lessen kunnen we leren uit de onderliggende ontwerpprincipes van ADAS en Smartphones? De vraag wordt beantwoord door (i) literatuuronderzoek naar de veroudering van ADAS (ii) Interviews met ontwerpers van ADAS, leveranciers van retro-fit systemen en ontwerpers van mobiele telefoons en (iii) vergelijkend rij-onderzoek naar het functioneren van ADAS in auto’s van verschillende leeftijd en prijsklassen.

Finished

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AgRobot

Inleiding en praktijkvraag De groeiende wereldbevolking gecombineerd met de klimaatverandering zorgt voor een de noodzaak tot een duurzame voedselvoorziening (KIA missie Landbouw, voedsel & water). Een significante reductie van gewasbestrijdingsmiddelen is daarbinnen een belangrijke doelstelling. Robotica maakt als technologie motor van de precisielandbouw plant specifieke precisie-bestrijding mogelijk. Het projectconsortium onderzoekt een semiautonoom samenwerkend grond-luchtrobot platform voor de precisielandbouw. Projectdoelstelling De doelstelling van het project AGRobot Platform is dan ook: “Onderzoek de mogelijkheden van een semi-autonoom samenwerkend grond-lucht robotplatform voor de precisielandbouw”. De hoofddoelstelling wordt binnen dit project beantwoordt door de deliverables uit de volgende subdoelstellingen: 1. Case studie onderzoek naar de mogelijke voordelen van het grond-luchtrobotplatform 2. Onderzoek naar de benodigde technologieën voor een grond-luchtrobotplatform 3. Ontwikkelen van een eerste (mogelijk case-specifieke) demonstrator 4. Ontwikkelen van (nieuwe) samenwerkingsvormen. Vraagsturing & Netwerkvorming Riwo Engineering is een industriële automatiseeerder die met zijn grondrobots en control-besturingssytemen actief is in de veeteelt. DRONEXpert gebruikt hyperspectrale camera’s onder drones voor het bemeten van gewassen. Saxion mechatronica onderzoekt met de onderzoekslijn unmanned robotic systems hoe de nieuwste robotica technologieën systemen mogelijk maakt voor ongestructureerde omgevingen. De partners bezitten gezamenlijk een enorm netwerk (TValley, Space53, euRobotics) en klanten om via de case studies de kansen te achterhalen en te realiseren. Innovatie Nergens ter wereld is een samenwerkend grond-luchtrobot platform actief in de precisielandbouw. Voor OostNederland, met naast veel robotica kennis ook veel Agro-kennis, zal het project letterlijk de KIEM zijn voor nieuwe projecten waaruit de valorisatie kansen richting heel Europa gaan. Activiteitenplan & Projectorganisatie Het project wordt geleid door de lector Dr. Ir. D.A.Bekke en uitgevoerd door Abeje Mersha en Mark Reiling samen met het deelnemend MKB. Het project bestaat uit 4 werkpakketten die achtereenvolgens antwoordt geven op de gestelde subdoelstellingen. Aan elk werkpakket zijn deliverables gekoppeld.

Finished

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Automated Mobility traIninG prOgrams (AMIGO)

In the last decade, the automotive industry has seen significant advancements in technology (Advanced Driver Assistance Systems (ADAS) and autonomous vehicles) that presents the opportunity to improve traffic safety, efficiency, and comfort. However, the lack of drivers’ knowledge (such as risks, benefits, capabilities, limitations, and components) and confusion (i.e., multiple systems that have similar but not identical functions with different names) concerning the vehicle technology still prevails and thus, limiting the safety potential. The usual sources (such as the owner’s manual, instructions from a sales representative, online forums, and post-purchase training) do not provide adequate and sustainable knowledge to drivers concerning ADAS. Additionally, existing driving training and examinations focus mainly on unassisted driving and are practically unchanged for 30 years. Therefore, where and how drivers should obtain the necessary skills and knowledge for safely and effectively using ADAS? The proposed KIEM project AMIGO aims to create a training framework for learner drivers by combining classroom, online/virtual, and on-the-road training modules for imparting adequate knowledge and skills (such as risk assessment, handling in safety-critical and take-over transitions, and self-evaluation). AMIGO will also develop an assessment procedure to evaluate the impact of ADAS training on drivers’ skills and knowledge by defining key performance indicators (KPIs) using in-vehicle data, eye-tracking data, and subjective measures. For practical reasons, AMIGO will focus on either lane-keeping assistance (LKA) or adaptive cruise control (ACC) for framework development and testing, depending on the system availability. The insights obtained from this project will serve as a foundation for a subsequent research project, which will expand the AMIGO framework to other ADAS systems (e.g., mandatory ADAS systems in new cars from 2020 onwards) and specific driver target groups, such as the elderly and novice.

Finished

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Autonome Landbouw

De groeiende wereldbevolking zorgt voor noodzaak tot optimaler gebruik van landbouwgrond. De innovatie van de eerste elektrische tractor door Boessenkool B.V. zorgt voor minder rijsporen en daarmee een effectiever landbouw gebruik. Tevens creëert deze elektrificatie de mogelijkheid tot volcontinue automatische landbouw. De in ontwikkeling zijnde landbouw-drone van Drone4Agro B.V. laat geen enkel rijspoor achter en heeft de autonome landbouw tot doel! Saxion, als kennisontwikkelaar van systems engineering en modulaire robotica, en bovengenoemde partners hebben elkaar gevonden tijdens gesprekken over het drone test centrum. Saxion is ook aangesloten bij de SMART Industry agenda Boost van Oost Nederland en mede-oprichter van de netwerkorganisatie LEO Robotics. De centrale kennisvraagstelling luidt: “Is het mogelijk om een koppeling van een autonome drone met een oplaadstation te maken, waarbij de drone een autonome landingsprocedure gebruikt?” Tevens wordt gekeken naar welke kennisvragen opgelost moeten worden om te komen tot (vol‑)automatische landbouwbewerkingen. De autonome besturing en toekomstige volautomatische landbouwbewerkingen openen internationaal de mogelijkheden tot autonome landbouw op grote schaal en voor Saxion tot een duurzame investering in de kenniskring. De technische uitdaging zit hem in de overgang van de GPS gecontroleerde besturing naar de automatische landing/koppelingsprocedure, waarbij een besturingscontrol overdracht moet plaats vinden. Tevens is de technische uitdaging om de besturing zodanig generiek en modulair op te zetten dat het hardware (grond of luchtrobot) onafhankelijk is. De kennis van de besturingen zal gedeeld worden om te komen tot een technische doorontwikkeling van de autonome besturing. Middels de kennisontwikkeling op gebied van autonome besturing en demonstratiemodellen van de luchtrobot en eventueel grondrobot wordt het proof-of-concept aangetoond. Middels stages en afstudeeropdrachten zal geprobeerd worden de kennis te implementeren in de prototypes bij de bedrijven. Middels de bewezen systems engineeringsmethodiek “Het V-model” zullen de functionele klantenwensen t.a.v. de landbouwbewerkingen worden vertaald naar de kennisvragen, mogelijke technische oplossingen en eventuele vervolgprojecten.

Finished

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C-V2X Fiets

The traffic safety of cyclists is under pressure. The number of fatalities and injuries is increasing, and the number of single-bicycle accidents is on the rise. However, from a traffic safety perspective, the most concerning trend is the growing number of incidents between motorized vehicles and cyclists. In addition to infrastructural solutions, such as more segregated and wider bike lanes, both industry and government are exploring technological developments to better safeguard cyclist safety. One of the technological solutions being considered is the use of C-V2X communication. C-V2X, Cellular Vehicle-to-X, is a technology that enables short-range signal exchanges between road users, informing them of each other's presence. C-V2X can be used, for example, to alert drivers via dedicated in-car information systems about the presence of cyclists on the road (e.g. at crossings). Although the technology and chipsets have been developed, the application of C-V2X to improve cyclist safety has not yet been thoroughly investigated. Therefore, HAN, Gazelle, and ARK Infomotives are researching the impact of C-V2X (on cyclist safety). Using advanced simulations with a digital twin in an urban environment and rural environment, the study will analyze how drivers respond to cyclist presence signals and determine the maximum penetration rate of ‘connected’ cyclists. Based on this, a pilot study will be conducted in a controlled environment on HAN terrain to validate the direction of the simulation results. The project aligns with the Missiegedreven Innovatiebeleid and the KIA Sleuteltechnologieën, specifically within application of digital and information technologies. This proposal aligns with the innovation domain of Semiconductor Technologies by applying advanced sensor and digital connectivity solutions to enhance cyclist safety. The project fits within the theme of Sleuteltechnologieën en Duurzame Materialen of the strategic research agenda of the VH by utilizing digital connectivity, sensor fusion, and data-driven decision-making for safer mobility solutions.

To be started

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Counter Drones

Hoewel drones worden gebruikt in steeds toenemende civiele toepassingen voor een goede daad, zijn kwaadwillende drones ook steeds meer en steeds vaker worden ingezet om schade aan te richten. Huis, tuin en keukendrones zijn in staat om door te dringen tot zwaarbeveiligde gebieden en daar verwoestende schade aan te brengen. Ze zijn goedkoop, precies en kunnen steeds grotere afstanden afleggen. Kwaadwillende drones vormen een groot gevaar voor de nationale veiligheid. In dit KIEM-project onderzoeken wij de vraag in hoeverre is het mogelijk om drones te ontwikkelen die volledig autonoom een ongecontroleerde omgeving (luchtruim) veilig kunnen houden? Counter drones moeten kamikaze-drones kunnen signaleren en uitschakelen. Bestaande systemen zijn nog onvoldoende in staat om kwaadwillende drones op tijd uit te schakelen. Bij Defensie, de Nationale Politie en het gevangeniswezen is dringend behoefte aan systemen die kwaadwillende drones kunnen detecteren en uitschakelen. Er zijn thans enkele (Europese) systemen waarmee drones kunnen worden gedetecteerd, onder andere met radiofrequentiesignalen (voelen), optische- en radartechnologie (zien) en akoestische systemen (horen). Geen van deze systemen vormen de ‘silver bullet’ voor het bestrijden van kwaadwillende drones, vooral kleine en laagvliegende drones. Met een feasibility study wordt nagegaan wat de state-of-the-art is van de huidige counter dronetechnologieën en op welke technologiedomeinen het consortium waarde kan toevoegen aan de ontwikkeling van effectieve counter drones. Saxion en haar partners zet zich de komende jaren in op Sleuteltechnologieën als: Human Robotic Interaction, Perception, Navigation, Systems Development, Mechatronics en Cognition. Technologieën die terugkomen in counter drones, maar ook worden doorontwikkeld voor andere toepassingsgebieden. Het project bestaat uit 4 fasen: een onderzoek naar de huidige counter dronetechnologieën (IST), onderzoek naar gewenste/toekomstige counter dronetechnologieën (SOLL), een gap-analyse (TOR) én een omgevingsanalyse om na te gaan wat er elders in Europa al aan onderzoek plaatsvindt. Tevens wordt een netwerk ontwikkeld om counter droneontwikkeling mogelijk te maken.

Finished

Parties 1

party

Lectoraat Smart Sustainable Manufacturing

Lectorate, part of NHL Stenden Hogeschool

Products 2.167

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The impact of multiple value creation on management control systems

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Management accounting and control systems as devices for public value creation in higher education

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