Het College van Beroep voor het bedrijfsleven (CBb) tegen accountant Deloitte in de Aholdzaak bevestigde het vonnis van de Raad van Tucht dat de accountant volgens de rechter 'ernstig tekort geschoten' is en blijk heeft gegeven van 'een grote mate van passiviteit'.Is deze uitspraak wel terecht en is de groepsaccountant tekortgeschoten? Naar mijn mening heeft de accounant zijn werk goed uitgevoerd en is de uitspraak van het CBb onjuist.
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The future of the business sector for students in higher education is uncertain. The reasons for this are technological developments, the effects of globalisation and the shifting of business models (Brynjolfsson & McAfee, 2014; Helbing, 2014). The consequences of digitalisation and robotisation are large for professions in the financial-economic sector, such as accountancy and finance, business economy, and marketing (Frey & Osborne, 2013; Deloitte, 2016). As a result, certain jobs will disappear, but on the other hand new types of jobs will arise. It is expected that people in employment will have to have a strong adaptive ability to handle fast changes. There is an increasing expectation that they need to be mobile between employers and that they should be able to deal with a variety of new tasks, roles and positions (Dochy, Berghmans, Koenen, & Segers, 2015). Professionals need to have a sense of great flexibility in order to be able to anticipate these changes based on their own power and ambition. In addition to this adaptive ability, good interpersonal skills are essential due to the need for working in multidisciplinary teams on complex issues (Onstenk, 2017). The Social and Economic Council of the Netherlands (Sociaal-Economische Raad, 2017) presumes that the level of basic skills required to participate in an increasingly complex society is continuously growing, and they advise upcoming professionals to train their resistance, flexibility and the ability to continuously develop in order to maintain sustainable employability. In this way professionals regularly need to be able to reinvent themselves during periods of change (Van Water & Weggeman, 2017; Frie, Potting, Sjoer, & Van der Heijden, submitted for publication). This chapter will describe how the Department of Business, Finance & Marketing (BFM) of The Hague University of Applied Sciences (THUAS) has found an answer to the challenges of a Department-wide educational innovation. First it is outlined what this innovation involves and how it will be designed. The net paragraph clarifies the overlap in the competency profiles of the five programmes of BFM. Then the next steps of this educational innovation process are described. Finally, insights will be discussed as to the role of the lecturers and the business sector, as valuable partners, within this educational reform.
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‘Panta rhei’ was the immortal wisdom, spoken over 2,500 years ago by the Greek philosopher Herakleitos. ‘Everything flows’; everything changes and nothing remains the same. More than ever, this is true for the competitive environment of many organizations. Whether resulting from technological progress, new regulations, globalizing economy or inventive competitors, new developments change the marketplace every day. Organizations are continuously reacting to these changes, or anticipating new ones, by introducing new products and services, improving business processes, changing resources, expanding their activities or discarding obsolete activities. Selecting the right changes and organizing and managing them in an effective and efficient way is, for many organizations, a critical success factor for business agility and continuous success. Many of these changes are managed as projects: unique efforts that require the mobilization of resources of different disciplines, capabilities and organizational units. Project management is developing into the key organizational skill in order to execute these changes in a controlled manner
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In Nederland heeft slechts 1% van de blinden een blindengeleidehond, terwijl een geleidehond het ideale hulpmiddel voor de doelgroep is. Een hond neemt de zichtfunctie over en neemt autonome navigatiebeslissingen wat een aanzienlijke fysieke energiebesparing oplevert voor de gebruiker. Helaas is een blindengeleidehond niet geschikt voor iedereen met een visuele beperking. Blindsight Mobility ontwikkelt een elektronisch sensor-gestuurd alternatief van een blindengeleidehond dat voor een bredere doelgroep toegankelijk is. Met moderne technieken brengt het zijn omgeving in kaart en begeleidt zijn gebruiker aan de hand, net als een geleidehond. Daarbovenop worden functionaliteiten toegevoegd die alleen mogelijk zijn met een elektronisch hulpmiddel.
