Er wordt steeds meer gevraagd van controllers en zij vervullen diverse rollen in organisaties. Dat vraagt het nodige op het vlak van de competenties. Hoe doet een controller dit in de praktijk? Welke competenties zijn gewenst voor een professionele invulling van de controlfunctie? En in hoeverre beschikken controllers hierover? Onderzoekers vroegen het aan de controllers zelf, én aan hun businesspartners.
LINK
During the past two decades the implementation and adoption of information technology has rapidly increased. As a consequence the way businesses operate has changed dramatically. For example, the amount of data has grown exponentially. Companies are looking for ways to use this data to add value to their business. This has implications for the manner in which (financial) governance needs to be organized. The main purpose of this study is to obtain insight in the changing role of controllers in order to add value to the business by means of data analytics. To answer the research question a literature study was performed to establish a theoretical foundation concerning data analytics and its potential use. Second, nineteen interviews were conducted with controllers, data scientists and academics in the financial domain. Thirdly, a focus group with experts was organized in which additional data were gathered. Based on the literature study and the participants responses it is clear that the challenge of the data explosion consist of converting data into information, knowledge and meaningful insights to support decision-making processes. Performing data analyses enables the controller to support rational decision making to complement the intuitive decision making by (senior) management. In this way, the controller has the opportunity to be in the lead of the information provision within an organization. However, controllers need to have more advanced data science and statistic competences to be able to provide management with effective analysis. Specifically, we found that an important skill regarding statistics is the visualization and communication of statistical analysis. This is needed for controllers in order to grow in their role as business partner..
DOCUMENT
This paper contributes to the knowledge of the performativity of accounting by exploring the unexpected consequences of a management accounting and control system (MAC) as designed in a large public organization. In an organization in the Dutch sector of Nursing Homes, Homes for the Elderly and Homecare MAC turns from a system into an actor-network. Rather than being a stable answer machine in the context of decision making or a ready-made tool for performance management by which distant (top) managers and controllers aim to measure and manage performance from time-space distances, MAC is grounded in relations and performatively develops. As such, it becomes multiple. The study shows how the performativity of MAC goes beyond its functionality. Though originating from MAC’s functional design, MAC’s performativity is not simply about the degree to which it realizes the intentions of its designers, but is about its dynamic relational consequences. Controllers should mediate in the dynamics of MAC so that processes of learning are enhanced and the quality and efficiency of the care practices develop
LINK
In bepaalde single-core configuraties met één processor, b.v. embedded control systems zoals robotic applications die uit vele korte processen bestaan, kunnen de context switches van een proces een aanzienlijke hoeveelheid van de beschikbare processing power verbruiken. Het verminderen van het aantal context switches vermindert de executietijd en verhoogt daardoor de prestaties van de toepassing. Bovendien is de end-to-end executietijd van de processen langer dan strict noodzakelijk, b.v. omdat de processen moeten wachten op controllers die een taak uitvoeren. Door de regels voor synchrone communicatie via kanalen in de procesalgebraïsche specificatietaal Communicating Sequential Processes te versoepelen, kunnen we de end-to-end executietijd verkorten. In ons onderzoek definiëren we verschillende graafproducten, bewijzen we dat deze producten een prestatiewinst opleveren (onder bepaalde voorwaarden) en we werken de numerieke en combinatorische aspecten van deze graafproducten uit.
DOCUMENT
In deze rede willen we helder krijgen welke ontwikkelingen in het bedrijfsleven van invloed zijn op ondernemingen en het financieel management van deze ondernemingen. Met name het streven naar een circulaire economie wordt als een ontwikkeling van betekenis gezien.
DOCUMENT
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.
DOCUMENT
The COVID-19 pandemic led to an accelerated implementation of digital solutions, such as online proctoring. In this paper we discuss how the use of an ethical matrix may influence the way in which digital solutions are applied. To initiate an ethical discussion, we conducted an online workshop with educators, examiners, controllers, and students to identify risks and opportunities of online proctoring for various stakeholders. We used the Ethical Matrix to structure the meeting. We compared the outcome of the workshop with the outcomes of a proctoring software pilot by examiners. We found that the two approaches led to complementary implementation criteria. The ethical session was less focused on making things work and more on transparency about conditions, processes, and rights. The ethical session also concentrated more on the values of all involved rather than on fraud detection effectiveness
MULTIFILE
PurposeThis study aims to identify variability in aviation operators in order to gain greater understanding of the changes in aviation professional groups. Research has commonly addressed human factors and automation in broad categories according to a group’s function (e.g., pilots, air traffic controllers [ATCOs], engineers). Accordingly, pilots and Air Traffic Controls (ATCOs) have been treated as homogeneous groups with a set of characteristics. Currently, critical themes of human performance in light of systems’ developments place the emphasis on quality training for improved situational awareness (SA), decision-making and cognitive load.Design/methodology/approachAs key solutions centre on the increased understanding and preparedness of operators through quality training, the authors deploy an iterative mixed methodology to reveal generational changes of pilots and ATCOs. In total, 46 participants were included in the qualitative instrument and 70 in the quantitative one. Preceding their triangulation, the qualitative data were analysed using NVivo and the quantitative analysis was aided through descriptive statistics.FindingsThe results show that there is a generational gap between old and new generations of operators. Although positive views on advanced systems are being expressed, concerns about cognitive capabilities in the new systems, training and skills gaps, workload and role implications are presented.Practical implicationsThe practical implications of this study extend to different profiles of operators that collaborate either directly or indirectly and that are critical to aviation safety. Specific implications are targeted on automation complacency, bias and managing information load, and training aspects where quality training can be aided by better understanding the occupational transitions under advanced systems.Originality/valueIn this paper, the authors aimed to understand the changing nature of the operators’ profession within the advanced technological context, and the perceptions and performance-shaping factors of pilots and ATCOs to define the generational changes.
DOCUMENT
1e alinea column: Hoe kun je nou de lessons learned van social media zo opschrijven dat corporates met hun duizenden controllers en compliance officers er iets mee kunnen? The social company en het ver-internetten van de bedrijfsvoering zetten onderstaande principles op de Business Balance Scorecard. Deze statements hebben stuk voor stuk concrete gevolgen voor strategie, inrichting en operations, voor ICT oplossingen en voor HRM, als je bereid bent er 'door heen' te lezen. Ze vormen een basis voor prioriteitstelling, bijvoorbeeld bij projectselectie, investeringsbeslissingen, individuele beoordelingen of bij de keuze van nieuwe collega's. Op die manier kun je de verbinding strategie, ondernemerschap en uitvoerend vermogen van jouw rule-based corporate toetsen aan de principles van de socials. Wellicht begrijpt een corporate bank daarna een klein social bedrijf met een goed idee die startkapitaal wil wat beter. Bijdrage aan het opheffen van een misverstand.
LINK
