The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The blockchain mechanism possibly offers a different take on accounting. Based on an experimentation approach, data was collected to compare the double-entry method with the blockchain-based triple-entry method. The results show that the main difference concerns determining the completeness of the financial statement items. In the situation of double-entry accounting, segregation of duties is applied to do so. In the blockchain situation, the underlying mechanism of the blockchain already ensures this.
Cancer and its treatments cause significant changes in sexuality that affect the quality of life of both patients and their partners. As these issues are not always discussed with healthcare professionals, cancer patients turn to online health communities to find answers to questions or for emotional support pertaining to sexual issues. By using a discursive psychological perspective, we explore the social actions that participants in online health forums perform when discussing sexuality. Data were collected by entering search terms in the search bars of three online health forums. Our analysis of 213 threads, containing 1,275 posts, provides insight into how participants who present themselves as women with cancer account for their sexual issues and, in doing so, orient to two intertwined norms: Having untroubled sex is part of a couple’s relationship, and male partners are entitled to having untroubled sex. We discuss the potential harmful consequences of orienting to norms related to sexual behaviour. Yet, our findings can also help healthcare professionals in broaching the topic of sexuality in conversations with cancer patients. The insights of this study into what female patients themselves treat as relevant can assist health professionals in better aligning with patients’ interactional concerns.
Hospitality Finance and Accounting provides a uniquely concise, accessible and comprehensive introduction to hospitality, finance and accounting from a managerial perspective. By avoiding unnecessary jargon and focusing on the essentials, this book offers a crucial breakdown of this often overly-complex subject area. The concise chapters cover the essential concepts, ideas and formulas to be mastered within the hospitality industry including income statements, balance sheets, pricing and budgeting. Each chapter is split into two sections: theory and practice, giving students practical insight into the everyday realities of the hospitality industry through case studies which show how theories are applied to a range of relevant scenarios. Emphasis is placed particularly on the practices of revenue and budget management within the food and beverage industry. This will be an essential introductory yet practical resource for all Hospitality students and future managers within the industry.
LINK
BENEFIT staat voor: BedrijfsmodEl verandering, dyNamische capaciteiten & prestatiE-indicatoren in FysIoTherapie-organisaties. Fysiotherapie-organisaties zijn kleine zorgbedrijven die actief zijn in een gereguleerde markt. Ondanks het ontbreken van volledige ondernemersvrijheid, worden ze uitgedaagd slim en goed in te spelen op de veranderende vraag naar fysiotherapie en daarbij een gezonde bedrijfsvoering te voeren. Doel BENE-FIT het als doel kennis te verzamelen over capaciteiten die fysiotherapie-organisaties nodig hebben om de inrichting van hun bedrijf aan te kunnen passen aan de snel veranderende markt en zodoende hun bedrijfsprestaties te verbeteren. Resultaten BENE-FIT beoogt opbrengsten te creëren voor zowel de wetenschap, de praktijk en het onderwijs: Wetenschap: Met dit onderzoek wordt bijgedragen aan de kennis over ‘dynamische capaciteiten’ van eerstelijns zorgorganisaties, in het bijzonder fysiotherapie-organisaties, en de invloed van bedrijfsmodel verandering hierop. Praktijk: Dit onderzoek geeft eenduidigheid over de prestatie-indicatoren voor bedrijfsprestaties en dynamische capaciteiten van eerstelijns fysiotherapie-organisaties Praktijk: De kennis over de prestatie-indicatoren en de dynamische capaciteiten worden gebruikt om een tool te ontwikkelen die fysiotherapie-organisaties in staat stelt om hun bedrijfsprestaties te monitoren en dynamische capaciteiten toe te passen; Onderwijs: Dit project is een voorbeeld van interdisciplinair onderzoek, wat interdisciplinair onderwijs kan versterken. Met name cross-overs tussen het Institute for Finance and Accounting en het Instituut voor Bewegingsstudies zullen actief gelegd worden. Looptijd 01 april 2002 - 31 maart 2028 Aanpak Het onderzoek is opgedeeld in vier opeenvolgende stappen. Gestart wordt met een literatuuronderzoek naar prestatie-indicatoren voor bedrijfsprestaties van eerstelijns fysiotherapie-organisaties. Vervolgens wordt via interviews met eigenaren en managers van fysiotherapie-organisaties inzicht verkregen in capaciteiten die een organisatie nodig heeft om haar processen te integreren, bouwen en her-configureren (dynamische capaciteiten). Via het herhaald ondervragen van een grote groep fysiotherapie-organisaties over een periode van twee jaar willen we helder krijgen hoe de dynamische capaciteiten van een organisatie samenhangen met de bedrijfsprestaties van deze organisaties. De opgedane kennis verwerken we tot een hulpmiddel die fysiotherapie-organisaties kunnen inzetten in hun praktijkvoering. In de laatste deelstudie volgen we een klein aantal fysiotherapie-organisaties die het hulpmiddel gebruiken nauwgezet om erachter te komen of en hoe het hulpmiddel bijdraagt aan het verbeteren van bedrijfsprestaties van deze organisaties. Relevantie Fysiotherapie-organisaties spelen in potentie een belangrijke rol in het behoud van gezondheid van een grote groep mensen met (chronische) aandoeningen. Op dit moment ervaren ze druk om hun hoofd financieel boven water te houden én tegelijkertijd kwalitatief goede zorg te bieden. Inzicht, kennis en vaardigheden zijn nodig om fysiotherapie-organisaties te ondersteunen bij het optimaal inzetten van dynamische capaciteiten ten behoeve van hun bedrijfsprestaties. Op die manier kunnen ze hun potentiële voor de zorg van de toekomst waarmaken. Bovendien is de kennis die in dit onderzoek opgedaan wordt niet enkel toe te passen door fysiotherapie-organisaties, maar ook andere eerstelijns zorgbedrijven.
Traffic accidents are a severe public health problem worldwide, accounting for approximately 1.35 million deaths annually. Besides the loss of life, the social costs (accidents, congestion, and environmental damage) are significant. In the Netherlands, in 2018, these social costs were approximately € 28 billion, in which traffic accidents alone accounted for € 17 billion. Experts believe that Automated Driving Systems (ADS) can significantly reduce these traffic fatalities and injuries. For this reason, the European Union mandates several ADS in new vehicles from 2022 onwards. However, the utility of ADS still proves to present difficulties, and their acceptance among drivers is generally low. As of now, ADS only supports drivers within their pre-defined safety and comfort margins without considering individual drivers’ preferences, limiting ADS in behaving and interacting naturally with drivers and other road users. Thereby, drivers are susceptible to distraction (when out-of-the-loop), cannot monitor the traffic environment nor supervise the ADS adequately. These aspects induce the gap between drivers and ADS, raising doubts about ADS’ usefulness among drivers and, subsequently, affecting ADS acceptance and usage by drivers. To resolve this issue, the HUBRIS Phase-2 consortium of expert academic and industry partners aims at developing a self-learning high-level control system, namely, Human Counterpart, to bridge the gap between drivers and ADS. The central research question of this research is: How to develop and demonstrate a human counterpart system that can enable socially responsible human-like behaviour for automated driving systems? HUBRIS Phase-2 will result in the development of the human counterpart system to improve the trust and acceptance of drivers regarding ADS. In this RAAK-PRO project, the development of this system is validated in two use-cases: I. Highway: non-professional drivers; II. Distribution Centre: professional drivers.
Traffic accidents are a severe public health problem worldwide, accounting for approximately 1.35 million deaths annually. Besides the loss of life, the social costs (accidents, congestion, and environmental damage) are significant. In the Netherlands, in 2018, these social costs were approximately € 28 billion, in which traffic accidents alone accounted for € 17 billion. Experts believe that Automated Driving Systems (ADS) can significantly reduce these traffic fatalities and injuries. For this reason, the European Union mandates several ADS in new vehicles from 2022 onwards. However, the utility of ADS still proves to present difficulties, and their acceptance among drivers is generally low.As of now, ADS only supports drivers within their pre-defined safety and comfort margins without considering individual drivers’ preferences, limiting ADS in behaving and interacting naturally with drivers and other road users. Thereby, drivers are susceptible to distraction (when out-of-the-loop), cannot monitor the traffic environment nor supervise the ADS adequately. These aspects induce the gap between drivers and ADS, raising doubts about ADS’ usefulness among drivers and, subsequently, affecting ADS acceptance and usage by drivers.To resolve this issue, the HUBRIS Phase-2 consortium of expert academic and industry partners aims at developing a self-learning high-level control system, namely, Human Counterpart, to bridge the gap between drivers and ADS. The central research question of this research is:How to develop and demonstrate a human counterpart system that can enable socially responsible human-like behaviour for automated driving systems?HUBRIS Phase-2 will result in the development of the human counterpart system to improve the trust and acceptance of drivers regarding ADS. In this RAAK-PRO project, the development of this system is validated in two use-cases:I. Highway: non-professional drivers;II. Distribution Centre: professional drivers.Collaborative partners:Bielefeld University of Applied Sciences, Bricklog B.V., Goudappel B.V., HaskoningDHV Nederland B.V., Rhine-Waal University of Applied Sciences, Rijkswaterstaat, Saxion, Sencure B.V., Siemens Industry Software Netherlands B.V., Smits Opleidingen B.V., Stichting Innovatiecentrum Verkeer en Logistiek, TNO Den Haag, TU Delft, University of Twente, V-Tron B.V., XL Businesspark Twente.
