Met dashboards en fitbits krijgen we continu updates over de 'stand van zaken'. Deze weergaves voldoen dan aan de vraag vaak naar eenvoud en transparantie. Het verzoek aan dit soort instrumenten is om niet lastig te zijn over nauwkeurigheid, betrouwbaarheid en waarschijnlijkheid, maar om complexe begrippen te reduceren tot een score op één meetpunt. Maar hoe vertalen we deze meetscores? Een cijfer heeft op zichzelf een waarde, maar geen betekenis.
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De mkb-accountant heeft moeite bij te blijven op het gebied van automatisering, digitalisering en data-analyse. Na inventarisatie van knelpunten hebben onderzoekers van drie hogescholen twee tools ontwikkeldom zulke uitdagingen op te lossen. Presentatie van een tool die mkb-accountants kan helpen stappen te zettenop het gebied van digitale dienstverlening.
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The sustainable energy transition asks for new and innovative solutions in the way society, government, energy market and clients (end users) approach energy distribution and consumption. The energy transition provides great opportunity to develop innovative solutions where in the dense built environment district heating and cooling are being strongly advocated.Traditionally, the energy systems in urban districts have been regulated by a top-down approach. With the rise of local and distributed sustainable sources for urban heating and cooling, the complexity of the heat/cold chain is increasing. Therefore, an organic and bottom-up approach is being requested, where the public authorities have a facilitating and/or directive role. There is a need for a new and open framework for collaboration between stakeholders. A framework that provides insight into the integral consideration of heating and cooling solutions on district level in terms of: organisation, technology and economy (OTE). This research therefore focuses on developing this integral framework towards widely supported heating and cooling solutions among district stakeholders.Through in-depth interviews, workshops and focus groups discussions, relevant stakeholders in local district heating/cooling of varying backgrounds and expertise have been consulted. This has led to two pillars in a framework. Firstly the definition of Key Success Factors and Key Performance Indicators to evaluate technical solutions in light of the respective context. Secondly, an iterative decision making process among district stakeholders where technical scenarios, respective financial business cases and market organisation are being negotiated. Fundamental proposition of the framework is the recurrent interaction between OTE factors throughout the entire decision making process. In order to constantly assure broad-based support, the underlying nature of possible barriers for collaboration are identified in a stakeholder matrix, informing a stakeholder strategy. It reveals an open insight of the interests, concerns, and barriers among all stakeholders, where solutions can be developed effectively.
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