Not my problem: the impact of siloed performance management on policy design and implementation

Author(s):  
Sue Olney
Author(s):  
Najam uz Zehra Gardezi ◽  
Brent S. Steel ◽  
Angela Lavado

Food, water, and energy (FWE) policies often entail contentious tradeoffs. For example, increasing food production may involve irrigation from riparian sources that may adversely impact fisheries habitats, the siting of solar energy on agricultural lands can impact food production, and increasing food production capacity may require pesticides in certain locations, resulting in environmental pollution. Because public preferences are an important component of support for and opposition to FWE policy design and implementation, it is important to understand the correlates of support and opposition to FWE policy tradeoffs. Using survey data from random household surveys conducted in western U.S. states during 2018, this study examined how environmental efficacy, values, and knowledge affected FWE public tradeoff preferences. The findings suggest that these characteristics do affect public FWE tradeoff preferences, with knowledge being a strong driver of support for food production over biofuels, water friendly crops over meat production and conservation over water intensive agriculture. Additionally, environmental efficacy and pro-ecological attitudes drive support for access to safe drinking water and sanitation over food security for a growing population.


2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.


2018 ◽  
Vol 6 (2) ◽  
pp. 121-137
Author(s):  
Sean M. McDonald ◽  
Remi C. Claire ◽  
Alastair H. McPherson

The impact and effectiveness of policies to support collaboration for Research & Development (R&D) and Innovation is critical to determining the success of regional economic development. (O’Kane, 2008) The purpose of this paper is to evaluate the level of success of the Innovation Vouchers Program operated by Invest Northern Ireland (Invest NI) from 2009 to 2013 and address if attitudinal views towards innovation development should play in a role in future policy design in peripheral EU regions. 


2003 ◽  
Vol 30 (2) ◽  
pp. 67-104 ◽  
Author(s):  
Richard K. Fleischman ◽  
R. Penny Marquette

The impact of World War II on cost accountancy in the U.S. may be viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies that served as military contractors and, thus, had to make full representation to contracting agencies for reimbursement. On the negative side, the dislocations of war, especially shortages in the factors of production and capacity constraints, meant that such “scientific management” techniques as existed (standard costing, time-study, specific detailing of task routines) fell by the wayside. This paper utilizes the archive of the Sperry Corporation, a leading governmental contractor, to chart the firm's accounting during World War II. It is concluded that any techniques that had developed from Taylorite principles were suspended, while methods similar to contemporary performance management, such as subcontracting, emphasis on the design phase of products, and substantial expenditure on research and development, flourished.


2021 ◽  
Vol 30 (3) ◽  
pp. 1-56
Author(s):  
Mouna Abidi ◽  
Md Saidur Rahman ◽  
Moses Openja ◽  
Foutse Khomh

Nowadays, modern applications are developed using components written in different programming languages and technologies. The cost benefits of reuse and the advantages of each programming language are two main incentives behind the proliferation of such systems. However, as the number of languages increases, so do the challenges related to the development and maintenance of these systems. In such situations, developers may introduce design smells (i.e., anti-patterns and code smells) which are symptoms of poor design and implementation choices. Design smells are defined as poor design and coding choices that can negatively impact the quality of a software program despite satisfying functional requirements. Studies on mono-language systems suggest that the presence of design smells may indicate a higher risk of future bugs and affects code comprehension, thus making systems harder to maintain. However, the impact of multi-language design smells on software quality such as fault-proneness is yet to be investigated. In this article, we present an approach to detect multi-language design smells in the context of JNI systems. We then investigate the prevalence of those design smells and their impacts on fault-proneness. Specifically, we detect 15 design smells in 98 releases of 9 open-source JNI projects. Our results show that the design smells are prevalent in the selected projects and persist throughout the releases of the systems. We observe that, in the analyzed systems, 33.95% of the files involving communications between Java and C/C++ contain occurrences of multi-language design smells. Some kinds of smells are more prevalent than others, e.g., Unused Parameters , Too Much Scattering , and Unused Method Declaration . Our results suggest that files with multi-language design smells can often be more associated with bugs than files without these smells, and that specific smells are more correlated to fault-proneness than others. From analyzing fault-inducing commit messages, we also extracted activities that are more likely to introduce bugs in smelly files. We believe that our findings are important for practitioners as it can help them prioritize design smells during the maintenance of multi-language systems.


Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1372
Author(s):  
Silviu Nate ◽  
Yuriy Bilan ◽  
Danylo Cherevatskyi ◽  
Ganna Kharlamova ◽  
Oleksandr Lyakh ◽  
...  

The paper analyzes the impact of energy consumption on the three pillars of sustainable development in 74 countries. The main methodological challenge in this research is the choice of a single integral indicator for assessing the social component of sustainable development. Disability-adjusted life year (DALY), ecological footprint, and GDP (Gross domestic product) are used to characterize the social, ecological, and economical pillars. The concept of physics, namely the concept of density (specific gravity), is used. It characterizes the ratio of the mass of a substance to its volume, i.e., reflects the saturation of a certain volume with this substance. Thus, to assess the relationship between energy consumption and the three foundations of sustainable development, it is proposed to determine the energy density of the indicators DALY, the ecological footprint, and GDP. The reaction to changes in energy consumption is described by the elasticity of energy density functions, calculated for each of the abovementioned indicators. The state of the social pillar is mostly dependent on energy consumption. As for the changes in the ecological pillar, a 1% reduction in energy consumption per capita gives only a 0.6% ecological footprint reduction, which indicates a low efficiency of reducing energy consumption policy and its danger for the social pillar. The innovative aspect of the research is to apply a cross-disciplinary approach and a calculative technique to identify the impact that each of the pillars of sustainable development imposes on energy policy design. The policy of renewable energy expansion is preferable for all sustainable development pillars.


2021 ◽  
pp. 097282012199495
Author(s):  
Asfia Obaid ◽  
Saman Rahman ◽  
Asia Mehmood ◽  
Neelab Kayani

The case highlights the key concerns and issues an organization may face if its performance management system (PMS) does not serve its intended purpose and how it can cause demotivation and dissatisfaction among employees and result in an overall decline in organizational performance. It also illustrates how employees’ organizational culture and perception can be as important as the system design and can present challenges even if an elaborate system is planned. In the face of increasing turmoil among employees towards management and the decreasing performance of the organization, TECHNO21 decided to change its current PMS, which seemed a difficult but necessary step to achieve the desired performance levels and overall strategic objectives of the organization.


2021 ◽  
Vol 11 (7) ◽  
pp. 3110
Author(s):  
Karina Gibert ◽  
Xavier Angerri

In this paper, the results of the project INSESS-COVID19 are presented, as part of a special call owing to help in the COVID19 crisis in Catalonia. The technological infrastructure and methodology developed in this project allows the quick screening of a territory for a quick a reliable diagnosis in front of an unexpected situation by providing relevant decisional information to support informed decision-making and strategy and policy design. One of the challenges of the project was to extract valuable information from direct participatory processes where specific target profiles of citizens are consulted and to distribute the participation along the whole territory. Having a lot of variables with a moderate number of citizens involved (in this case about 1000) implies the risk of violating statistical secrecy when multivariate relationships are analyzed, thus putting in risk the anonymity of the participants as well as their safety when vulnerable populations are involved, as is the case of INSESS-COVID19. In this paper, the entire data-driven methodology developed in the project is presented and the dealing of the small subgroups of population for statistical secrecy preserving described. The methodology is reusable with any other underlying questionnaire as the data science and reporting parts are totally automatized.


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