Credit management neemt toe in belang. Oorzaken hiervan zijn onder meer de toenemende concurrentiedruk, nieuwe regelgeving zoals Basel II en de grotere focus op werkkapitaal in het kader van sturen op aandeelhouderswaarde. Publicaties over credit management richten zich overwegend op proces- en procedurebeschrijvingen, kredietwaardigheidsbeoordeling en auditingchecklists. Deze onderwerpen zijn ontegenzeggelijk relevant voor de analyse van credit management, maar vormen geen antwoord op de vraag hoe de control van credit management moet worden ingericht. In dit artikel wordt een praktische controlaanpak geïntroduceerd die gebaseerd is op het management control framework van Merchant en de verschillende typen kredietbeleid zoals omschreven door Wallis. Het resultaat is een aanpak die eenvoudig en praktisch toepasbaar is, geschikt is voor verschillende typen kredietbeleid en rekening houdt met verschillende typen controls.
The meaningful participation of stakeholders in decision-making is now widely recognized as a crucial element of effective water resource management, particularly with regards to adapting to climate and environmental change. Social learning is increasingly being cited as an important component of engagement if meaningful participation is to be achieved. The exact definition of social learning is still a matter under debate, but is taken to be a process in which individuals experience a change in understanding that is brought about by social interaction. Social learning has been identified as particularly important in transboundary contexts, where it is necessary to reframe problems from a local to a basin-wide perspective. In this study, social learning is explored in the context of transboundary water resource management in the St. Lawrence River Basin. The overarching goal of this paper is to explore the potential role of serious games to improve social learning in the St. Lawrence River. To achieve this end, a two-pronged approach is followed: (1) Assessing whether social learning is currently occurring and identifying what the barriers to social learning are through interviews with the region's water resource managers; (2) Undertaking a literature review to understand the mechanisms through which serious games enhance social learning to understand which barriers serious games can break down. Interview questions were designed to explore the relevance of social learning in the St. Lawrence River basin context, and to identify the practices currently employed that impact on social learning. While examples of social learning that is occurring have been identified, preliminary results suggest that these examples are exceptions rather than the rule, and that on the whole, social learning is not occurring to its full potential. The literature review of serious games offers an assessment of such collaborative mechanisms in terms of design principles, modes of play, and their potential impact on social learning for transboundary watershed management. Serious game simulations provide new opportunities for multidirectional collaborative processes by bringing diverse stakeholders to the table, providing more equal access to a virtual negotiation or learning space to develop and share knowledge, integrating different knowledge domains, and providing opportunities to test and analyze the outcomes of novel management solutions. This paper concludes with a discussion of how serious games can address specific barriers and weaknesses to social learning in the transboundary watershed context of the St. Lawrence River Basin.
The Living Lab approach has become popular and developed in the past decade. It could provide a configuration to pursue a shared vision of integrated water resources management of the Citarum River in West Java - Indonesia. The multi-stakeholder situation and the growing recognition of interdependencies among stakeholders foster the complexity of addressing sustainable river management for the Upper Citarum River. To gain insights on essential competencies and adaptations in higher education curricula, the Environmental Engineering Department of the Faculty of Civil and Environmental Engineering-ITB, Telkom University Indonesia, and Van Hall Larenstein University of Applied Sciences, Netherlands, joined hands in a collaborative research project. This study aims to develop a socio-engineering aspect for sustainable river water quality management in the Environmental Engineering Field and Curricula. The methods used are social imaginaries of Participatory Mapping and a Poetry Route that allowed the involved river bank communities to activate their role and take positions in the living lab. Institutional stakeholders, acting in a facilitating role, learned to gain and share information from and with the community. The result concludes that social imaginaries methods enable a new perspective in developing community-based programs and advocate further exploring the socio-engineering competencies of environmental professionals.
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Zand en andere grove grondstoffen worden steeds schaarser door intensief gebruik in infrastructuur en industrie, terwijl miljarden kubieke meters slib wereldwijd worden uitgebaggerd om vaargeulen en havens operationeel te houden. Vanwege dit groeiende tekort aan traditionele grondstoffen is er behoefte aan het ontwikkelen van nieuwe methodieken voor hergebruik van slib en lokaal sediment, onder andere voor dijkversterking en ophoging van landbouwgronden. Echter wordt gebaggerd slib volgens de regelgeving nog als een van de grootste potentiële afvalstromen gezien. Ook is slib complexer in het gebruik omdat het bestaat uit een heterogeen mengsel van onder meer water, zand, organisch materiaal, fijnstof en gas. Vanwege schaarste in bouwmaterialen lopen er steeds meer initiatieven voor het nuttig hergebruiken van gebaggerd slib, maar de optimale laagdikte en aanlegtechnieken moeten nog worden onderzocht. Met dit project zoeken lectoraat Sustainable River Management samen met Hogeschool Van Hall Larenstein en de praktijkpartners Klaei B.V., Waterschap Noorderzijlvest en EcoShape naar de best practices voor het produceren van waardevol klei uit havenslib. Via laboratoriumexperimenten en veldproeven binnen grootschalige pilots worden mechanische eigenschappen van havenslib uit de Lauwersoog haven in beeld gebracht. Er wordt gezocht naar de optimale dikte van havenslib om bruikbare klei te produceren. Daarbij wordt onderzocht of de mechanische eigenschappen van de geproduceerde klei afhankelijk zijn van de laagdikte van de initiële laag of havenslib. De resultaten verbinden de laagdikte in rijpingscompartimenten met materiaaleigenschappen en monitoren de initiële verouderingsprocessen na de aanleg van de klei in een proefdijk. Het eindresultaat biedt inzicht in de best practices voor toepassing van havenslib en de daarbij horende materiaaleigenschappen. Dit project draagt daarmee direct bij aan de ontwikkeling van een nieuw, duurzaam materiaal voor gebruik in dijkversterkingen en landbouw en een circulaire economie in Nederland in 2050.
Climate change adaptation has influenced river management through an anticipatory governance paradigm. As such, futures and the power of knowing the future has become increasingly influential in water management. Yet, multiple future imaginaries co-exist, where some are more dominant that others. In this PhD research, I focus on deconstructing the future making process in climate change adaptation by asking ‘What river imaginaries exist and what future imaginaries dominate climate change adaptation in riverine infrastructure projects of the Meuse and Magdalena river?’. I firstly explore existing river imaginaries in a case study of the river Meuse. Secondly, I explore imaginaries as materialised in numerical models for the Meuse and Magdalena river. Thirdly, I explore the integration and negotiation of imaginaries in participatory modelling practices in the Magdalena river. Fourthly, I explore contesting and alternative imaginaries and look at how these are mobilised in climate change adaptation for the Magdalena and Meuse river. Multiple concepts stemming from Science and Technology Studies and Political Ecology will guide me to theorise the case study findings. Finally, I reflect on my own positionality in action-research which will be an iterative process of learning and unlearning while navigating between the natural and social sciences.
Restoring rivers with an integrated approach that combines water safety, nature development and gravel mining remains a challenge. Also for the Grensmaas, the most southern trajectory of the Dutch main river Maas, that crosses the border with Belgium in the south of Limburg. The first plans (“Plan Ooievaar”) were already developed in the 1980s and were highly innovative and controversial, as they were based on the idea of using nature-based solutions combined with social-economic development. Severe floodings in 1993 and 1995 came as a shock and accelerated the process to implement the associated measures. To address the multifunctionality of the river, the Grensmaas consortium was set up by public and private parties (the largest public-private partnership ever formed in the Netherlands) to have an effective, scalable and socially accepted project. However, despite the shared long term vision and the further development of plans during the process it was hard to satisfy all the goals in the long run. While stakeholders agreed on the long-term goal, the path towards that goal remains disputed and depends on the perceived status quo and urgency of the problem. Moreover, internal and external pressures and disturbances like climate change or the economic crisis influenced perception and economic conditions of stakeholders differently. In this research we will identify relevant system-processes connected to the implementation of nature-based solutions through the lens of social-ecological resilience. This knowledge will be used to co-create management plans that effectively improve the long-term resilience of the Dutch main water systems.