From Ledgers to ERP

Author(s):  
Ricardo Salim ◽  
Carlos Ferran

The chapter narrates the history of the accounting needs of individuals and organizations and explains their successive technological solutions, up to today’s ERPs. The ledger, double-entry accounting, cost accounting, departmental accounting, material requisitions systems for production, human resources systems, and finally the enterprise-wide resource planning or management systems are analyzed in terms of how IT has?and has not?been able to “computerize” and integrate them. The main functionalities of ERPs are explained: the enterprise resource functionality and the planning functionality, as well as to what extent organizations need these functionalities and should pay its high prices. The expectations that have not yet been sufficiently satisfied by current systems, such as the ERP for SMEs, the transfer of “best practices,” the interconnection of supply chains via ERP, and the ERP for global organizations, are discussed.

2014 ◽  
Vol 2014 ◽  
pp. 1-18 ◽  
Author(s):  
Jenni Ylä-Mella ◽  
Kari Poikela ◽  
Ulla Lehtinen ◽  
Pia Tanskanen ◽  
Elisabeth Román ◽  
...  

Electronic devices and mobile applications have become a part of everyday life. Fast technological progress and rapid product obsolescence have led to the rapid growth of waste electrical and electronic equipment (WEEE). Due to hazardous substances and also substantial amounts of valuable materials contained in electrical and electronic equipment, the European Union has implemented Directives related to WEEE, in order to reduce negative environmental and health impacts and to improve material recovery of valuable substances from WEEE. This paper provides an overview of the WEEE Directive and its implementation to national legislations in Finland, Sweden, and Norway and, further, describes how the nationwide WEEE recovery infrastructures in the Nordic countries have been built. The Nordic WEEE management systems are evaluated from the point of resource efficiency and best practices. Evidently, the WEEE management systems as established in the Nordic countries have advantages because the WEEE collection rates in 2012 were 12 kg/inhab./year, in Finland, 16 kg/inhab./year, in Sweden, and 27 kg/ inhab./year, in Norway, despite their sparsely populated nature. The Swedish and Norwegian experiences, especially, with long history of WEEE recovery indicate that increasing consumer awareness leads to more environmentally sound behaviour and improves recovery efficiency.


Author(s):  
Sérgio Gomes ◽  
Vítor Braga ◽  
Alexandra Braga

Innovation is seen as a competitive advantage that many companies use to ensure the continuity and success of your business.NP 4457:2007 is the Portuguese norm that supports management, based on a model of innovation backed up by interfaces and interaction between technical/scientific knowledge, its specific mechanisms and the overall society.Our paper aims to analyse innovation activities and the involvement of human resources in Portuguese firms certified by NP4457 and associated to the implementation of Research, Development, and Innovation (RD&I) management systems. We have collected the data through IPAC’s database, using a survey administered to all firms.Our results suggest the existence of a Human Resources (HR) involvement policy, customers and suppliers. The involvement of stakeholders with innovation activities results of its acceptance as a mechanism able to generate wealth, with benefits for both firms and the community.


2013 ◽  
Vol 10 (1) ◽  
pp. 49
Author(s):  
Muhammad Ridwan

Quality of human resources-civil servants, among others, which is determined by the recruitment processof seeking and finding HR activities-civil servant who has the motivation, ability, skills and knowledgerequired to carry out its duties in office. Organizational recruitment as human resource planning must becomprehensive programmed to be able to predict the needs of both quantity and quality as well asplanning professionals. Theoretically, many methods and selection techniques to evaluate applicantsaccording to a vacant position within the organizationKeywords: professionalism, recruitment, competence


Public Voices ◽  
2017 ◽  
Vol 15 (1) ◽  
pp. 9 ◽  
Author(s):  
Mordecai Lee

One of the building blocks of the professionalization of American public administration was the recognition of the need for expert knowledge and the wide dissemination of that information to practitioners. Municipal civil servants could adopt and adapt these best practices in their localities. Such was the purpose of the Municipal Administration Service (1926-1933), initially founded by the National Municipal League and funded by the Rockefeller philanthropies. This article is an organizational history of the Service. It presents the life cycle of the agency, including its operations, funding, problems, and the behind-the-scenes public administration politics which led to its demise. In all, the Municipal Administration Service captures the early history of American public administration, its attempt to demonstrate that it was a full-fledged profession with recognized experts and managerial advice that ultimately proved unable to perpetuate itself.


1990 ◽  
Vol 17 (2) ◽  
pp. 73-93 ◽  
Author(s):  
Marc Nikitin

In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.


Author(s):  
Michael J. Bazyler ◽  
Kathryn Lee Boyd ◽  
Kristen L. Nelson ◽  
Rajika L. Shah

The Nazis and their cohorts stole mercilessly from the Jews of Europe. In the aftermath of the Holocaust, returning survivors had to navigate unclear and hostile legal paths to recover their stolen property from governments and neighbors who often had been complicit in their persecution and theft. While the return of Nazi-looted art and recent legal settlements involving dormant Swiss bank accounts, unpaid insurance policies and use of slave labor by German companies have been well-publicized, efforts by Holocaust survivors and heirs over the last 70 years to recover stolen land and buildings were forgotten. In 2009, 47 countries convened in Prague to deal with the lingering problem of restitution of prewar private, communal, and heirless property stolen during the Holocaust. The outcome was the Terezin Declaration on Holocaust Era Assets and Related Issues, aiming to “rectify the consequences” of the wrongful Nazi-era immovable property seizures. This book sets forth the legal history of Holocaust immovable property restitution in each of the Terezin Declaration signatory states. It also analyzes how each of the 47 countries has fulfilled the standards of the Guidelines and Best Practices of the Terezin Declaration. These standards were issued in 2010 in conjunction with the establishment of the European Shoah Legacy Institute (ESLI), a state-sponsored NGO created to monitor compliance. The book is based on the Holocaust (Shoah) Immovable Property Restitution Study commissioned by ESLI, written by the authors and issued in Brussels in 2017 before the European Parliament.


Author(s):  
James Moody ◽  
Ryan Light

This chapter provides an overview of social network visualization. Network analysis encourages the visual display of complex information, but effective network diagrams, like other data visualizations, result from several best practices. After a brief history of network visualization, the chapter outlines several of those practices. It highlights the role that network visualizations play as heuristics for making sense of networked data and translating complicated social relationships, such as those that are dynamic, into more comprehensible structures. The goal in this chapter is to help identify the methods underlying network visualization with an eye toward helping users produce more effective figures.


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