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 purpose of this study is to explore why and how Management Accounting and Control Systems (MACS) enact and are enacted upon in the Dutch branch of nursing homes, homes for the elderly and home care. In search for answers, this study chooses an actor-network theory (ANT) perspective combined with case study research as research frames. Central theme in ANT is the theory of translation. This theory offers opportunities for a close empirical inspection of how and why MACS enact and are enacted upon by other actants in a complex set of sociotechnical relations. The theory of translation is applied in a case study research at The Relief Group (TRG), a healthcare organization which comprises a total of 10 nursing homes and homes for elderly. This case study shows how the application of MACS expands both in numbers of employees involved and in amount of information. Due to an increase in perceived environmental uncertainty and reorganization to a more decentralized model of management all TRG management levels asked, to varying degree, for broad application of MACS information in general and for non-financial information in particular. This initiated a process in which MACS did not diffuse unchanged but was manipulated and aligned with different interests of various stakeholders. At first sight, the TRG case study reveals MACS as a boundary object. In second instance however, this study questions whether this epistemological point of view, denoting the differences between the various TRG stakeholders as differences in interpretation and perception, obscuring an optimal application of MACS, offers sufficient in-depth understanding. Therefore this study draws on post ANT studies and chooses an ontological point of view, delineating MACS as different objects, enacted in different sets of relations and contexts.
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Summary Project objectives This study fits into a larger research project on logistics collaboration and outsourcing decisions. The final objective of this larger project is to analyze the logistics collaboration decision in more detail to identify thresholds in these decisions. To reach the overall objectives, the first step is to get a clearer picture on the chemical and logistics service providers industry, sectors of our study, and on logistics collaboration in these sectors. The results of this first phase are presented in this report. Project Approach The study consists of two parts: literature review and five case studies within the chemical industry. The literature covers three topics: logistics collaboration, logistics outsourcing and purchasing of logistics services. The five case studies are used to refine the theoretical findings of the literature review. Conclusions Main observations during the case studies can be summarized as follows: Most analyzed collaborative relationships between shippers and logistics service providers in the chemical industry are still focused on operational execution of logistics activities with a short term horizon. Supply management design and control are often retained by the shippers. Despite the time and cost intensive character of a logistics service buying process, shippers tendering on a very regular basis. The decision to start a new tender project should more often be based on an integral approach that includes all tender related costs. A lower frequency of tendering could create more stability in supply chains. Beside, it will give both, shippers and LSPs, the possibility to improve the quality of the remaining projects. Price is still a dominating decision criterion in selecting a LSP. This is not an issue as long as the comparison of costs is based on an integral approach, and when shippers balance the cost criterion within their total set of criteria for sourcing logistics services. At the shippers' side there is an increased awareness of the need of more solid collaboration with logistics service providers. Nevertheless, in many cases this increased awareness does not actually result in the required actions to establish more intensive collaboration. Over the last years the logistics service providers industry was characterized by low profit margins, strong fragmentation and price competition. Nowadays, the market for LSPs is changing, because of an increasing demand for logistics services. To benefit from this situation a more pro-active role of the service providers is required in building stronger relationships with their customers. They should pay more attention on mid and long term possibilities in a collaborative relation, in stead of only be focused on running the daily operation.
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Health symptoms may be influenced, supported, or even controlled via a lighting control system which includes personal lighting conditions and personal factors (health characteristics). In order to be effective, this lighting control system requires both continuous information on the lighting and health conditions at the individual level. A new practical method to determine these continuous personal lighting conditions has been developed: location-bound estimations (LBE). This method was validated in the field in two case studies; comparisons were made between the LBE and location-bound measurements (LBM) in case study 1 and between the LBE and person-bound measurements (PBM) in case study 2. Overall, the relative deviation between the LBE and LBM was less than 15%, whereas the relative deviation between the LBE and PBM was 32.9% in the best-case situation. The relative deviation depends on inaccuracies in both methods (i.e., LBE and PBM) and needs further research. Adding more input parameters to the predictive model (LBE) will improve the accuracy of the LBE. The proposed first approach of the LBE is not without limitations; however, it is expected that this practical method will be a pragmatic approach of inserting personal lighting conditions into lighting control systems.
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This paper presents a case study where a model predictive control (MPC) logic is developed for energy flexible operation of a space heating system in an educational building. A Long Short-Term Memory Neural Network (LSTM) surrogate model is trained on the output of an EnergyPlus building simulation model. This LSTM model is used within an MPC framework where a genetic algorithm is used to optimize setpoint sequences. The EnergyPlus model is used to validate the performance of the control logic. The MPC approach leads to a substantial reduction in energy consumption (7%) and energy costs (13%) with improved comfort performance. Additional energy costs savings are possible (7–16%) if a sacrifice in indoor thermal comfort is accepted. The presented method is useful for developing MPC systems in the design stages where measured data is typically not available. Additionally, this study illustrates that LSTM models are promising for MPC for buildings.
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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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Control methods are applied worldwide to reduce predation on livestock by European red foxes (Vulpes vulpes). Lethal methods can inflict suffering; however, moral debate about their use is lacking. Non-lethal methods can also inflict suffering and can unintentionally lead to death, and yet both the welfare consequences and ethical perspectives regarding their use are rarely discussed. The aim of this study was to investigate the animal welfare consequences, the level of humaneness, the ethical considerations and the moral implications of the global use of fox control methods according to Tom Regan’s animal rights view and Peter Singer’s utilitarian view. According to Regan, foxes ought not to be controlled by either lethal or potentially harmful non-lethal methods because this violates the right of foxes not to be harmed or killed. According to Singer, if an action maximises happiness or the satisfaction of preferences over unhappiness or suffering, then the action is justified. Therefore, if and only if the use of fox control methods can prevent suffering and death in livestock in a manner that outweighs comparable suffering and death in foxes is one morally obligated t
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Droop control is used for power management in DC grids. Based on the level of the DC grid voltage, the amount of power regulated to or from the appliance is regulated such, that power management is possible. The Universal 4 Leg is a laboratory setup for studying the functionality of a grid manager for power management. It has four independent outputs that can be regulated with pulse width modulation to control the power flow between the DC grid and for example, a rechargeable battery, solar panel or any passive load like lighting or heating.
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The aim of this study was to assess the association between prescription changes frequency (PCF) and hospital admissions and to compare the PCF to the Chronic Disease Score (CDS). The CDS measures comorbidity on the basis of the 1-year pharmacy dispensing data. In contrast, the PCF is based on prescriptionchanges over a 3-month period. A retrospective matched case–control design was conducted. 10.000 patients were selected randomly from the Dutch PHARMO database, who had been hospitalized (index date) between July 1, 1998 and June 30, 2000. The primary study outcome was the number of prescription changes during several three-month time periods starting 18, 12, 9, 6, and 3 months before the index date. For each hospitalized patient, one nonhospitalized patient was matched for age, sex, and geographic area, and was assigned the same index date as the corresponding hospitalized patient.We classified four mutually exclusive types of prescription changes: change in dosage, switch, stop and start.
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Decisions are used by organizations to manage and execute their coordinated, value-adding decision-making and are thereby among an organization’s most important assets. To be able to manage deci-sions and underlying business rules, Decision Management (DM) and Business Rules Management (BRM) are increasingly being applied at organisations. One of the latest developments related to the domain of DM and BRM is the introduction of the Decision Model and Notation (DMN) in September 2015 by the Object Management Group (OMG). The goal of this technical paper is to provide students with a case to practice the specification, verification, validation, deployment, execution, monitoring and governance of business rules in practice.
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