scholarly journals XXV Conference on Accounting and Controlling. Conceptions of the Cost and Performance Management held in Polanica-Zdrój, October 11–13, 2021

2021 ◽  
Vol 45 (4) ◽  
pp. 159-164
Author(s):  
Robert Kowalak

The text contains a report of the scientific conference organized by the Chair of Cost Account-ing, Tax Management, and Controlling at the University of Economics and Business in Wroclaw, from 11 to 13 October 2021, in Polanica- Zdrój. The conference in the Accounting and Controlling cycle, under the motto, The Conceptions of Cost and Performance Man-agement, addressed today's problems and challenges in managing costs and performance. That conference was very special because it was the 25th jubilee conference. At this year's conference, Professor Edward Nowak was thanked for his many years of professional work and for organizing all editions of the conference.

Author(s):  
Aneta George ◽  
Liam Peyton

The Graduate Attribute Information Analysis system (GAIA) was developed at the University of Ottawa to support data collection and performance management of graduate attributes for engineering programs at the program level and at the course level [10]. This paper reports on our research to develop support for cohort analysis and reporting by providing a single consistent view of graduate attributes (GA) and performance indicators for groups of students who started and finished an engineering program at the same time. This is supported by two special purpose reports: Graduate Attribute Report per Cohort (GAR/C) and Course Progression Report per Cohort (CPR/C). The former shows average GA data per attribute, the latter tracks student achievement as students progress in their program. It also adds to the historic data trend analysis for a program. Furthermore, a COOP Progress Report per cohort (COOPR/C) is generated.


Organization ◽  
2019 ◽  
pp. 135050841988338 ◽  
Author(s):  
Vanessa Beck ◽  
Jo Brewis ◽  
Andrea Davies

Presenting findings from our global evidence review of menopause transition and economic participation emboldened us to establish a menopause policy at the university where we all worked at the time. Our report was published in July 2017 and the policy was in place by November that year. Our critical reflection on this activism focuses on issues that are not commonly recognized around such interventions, and which we ourselves have only been able to acknowledge through engaged action. Challenges remain in normalizing menopause in organizations, specifically around gendered ageism and performance management. In drawing on Meyerson and Kolb’s framework for understanding gender in organizations, we highlight how policies are both vital and yet insufficient in and of themselves in revising the dominant discourse around menopause at work. At the same time, we highlight the importance and shortcomings of academic activism within these processes.


2021 ◽  
Vol 11 (3) ◽  
pp. 1285
Author(s):  
Roberto Porto ◽  
José M. Molina ◽  
Antonio Berlanga ◽  
Miguel A. Patricio

Learning systems have been focused on creating models capable of obtaining the best results in error metrics. Recently, the focus has shifted to improvement in the interpretation and explanation of the results. The need for interpretation is greater when these models are used to support decision making. In some areas, this becomes an indispensable requirement, such as in medicine. The goal of this study was to define a simple process to construct a system that could be easily interpreted based on two principles: (1) reduction of attributes without degrading the performance of the prediction systems and (2) selecting a technique to interpret the final prediction system. To describe this process, we selected a problem, predicting cardiovascular disease, by analyzing the well-known Statlog (Heart) data set from the University of California’s Automated Learning Repository. We analyzed the cost of making predictions easier to interpret by reducing the number of features that explain the classification of health status versus the cost in accuracy. We performed an analysis on a large set of classification techniques and performance metrics, demonstrating that it is possible to construct explainable and reliable models that provide high quality predictive performance.


1970 ◽  
Vol 7 (1) ◽  
pp. 79-87
Author(s):  
RK Namuleme

The thesis of this study is that the status of the university librarian is of significant value to his/ her performance. This study set out to ascertain this significance by investigating the status and performance of librarians in selected universities in Uganda. The findings were that the status of the university librarians in the country is only fairly satisfactory. It was also found that the status of university librarians is a significant predictor of their performance. Therefore, the paper urges university administrators in the country to re-examine the status accorded to their librarians because it is an important ingredient in their performance.Keywords: Library management; Performance management; Human resources development.


2017 ◽  
Vol 1 (5) ◽  
pp. 296-300
Author(s):  
Joseph A. Kotarba ◽  
Kevin Wooten

IntroductionThis paper reports on the baseline stage of a qualitative evaluation of the application of the Innovative Scorecard (ISC) to the Clinical and Translational Science Award (CTSA) at the University of Texas Medical Branch (UTMB) at Galveston. The ISC is adopted from the established Balanced Scorecard system for strategic planning and performance management. In formulating the evaluation, we focused on the organizational identity literature.MethodsThe initial evaluation consisted of a series of semi-structured interviews with 22 participants of the ISC Boot Camp conducted in July 2015.ResultsThe logic of grounded theory pointed to the clustering of perceptions of the ISC around respondents’ occupational locations at UTMB. Administrators anticipate the expansion of planning activities to include a wider range of participants under the current CTSA award period (2015–2020) than under our first CTSA approval period (2009–2014). A common viewpoint among the senior scientists was that the scientific value of their work will continue to speak for itself without requiring the language of business. Junior scientists looked forward to the ISC’s emphasis on increasingly horizontal leadership that will give them more access to and more control over their work and resources. Postdocs and senior staff welcomed increased involvement in the total research process at UTMB.ConclusionThe report concludes with strategies for future follow-up.


Author(s):  
Slawek Magala ◽  
Michal Zawadzki

There is a growing number of critics who claim that modern changes of the university, based on the market fundamentalism and performance management paradigm, undermine the academic culture, ethos and trust and weaken the cultural mission of the university. The chapter focuses on a critique of the ongoing erosion of an important cultural function performed until very recently by the Western universities, which is democratization of social life through development of critical thinking, imagination, and through cultivation of social and humanistic sensibility. The main aim of this chapter is to analyze the current state of the corporate university and to reflect on the bureaucracy as a potential solution for the neoliberal limitations.


2009 ◽  
Vol 62-64 ◽  
pp. 239-246
Author(s):  
V.I. Umogbai ◽  
A. Shehu

Threshing is one of the major problems associated with cowpea production in Nigeria. In spite of the food and nutritional importance of the crop to human diet, its threshing has been and remains a serious problem to the farmers. The techniques for threshing cowpea in most rural areas are still the traditional methods of seed separation which are uneconomical, labourous and time consuming. A manually operated cowpea thresher to stimulate manual threshing has been designed, fabricated and tested. The thresher was fabricated using locally available materials at the engineering workshop of the University of Agriculture, Makurdi. Two varieties of cowpea (B301 and C70) were tested on the thresher for performance evaluation in terms of thresher efficiency and mechanical (visible) damage. The test results revealed that for optimum performance, the thresher should operate at a cylinder speed of between 60-75rpm at a feed rate of 24kg/hr.94%-97% threshing efficiency was achieved for the two varieties of cowpea. The cost of production is N15,686:00


The effective and modern management of competence development, which represents a distinguishing key-factor in future Smart Cities, cannot be limited to the Learning Management exclusively, but rather be inclusive of aspects pertaining to Human Capital and Performance Management in a holistic vision that encompasses not only the sphere of operations but also the tactical and strategic levels. In particular, organizations need solutions that especially integrate Learning Management, Performance Management, and Human Resource Management (HRM). We propose an approach considering the competences as key-factors in the management and valorization of Human Capital and making use of a socio-constructivist learning model, based on the explicit (ontological) modeling of domain competences as well as a learner and didactic oriented approach. Unlike most of the current solutions, far from the proposed vision and concentrated on specific functionalities and not on the processes as a whole, the solution offered by MOMA, spin-off of the Research Group of the University of Salerno led by Prof. Salerno, is here presented as a demonstrative case of the proposed methodology and approach. A distinctive feature of our proposal, supported by the MOMA solution is the adoption of semantic technologies that for instance allows for the discovery of unpredictable paths linking them in the Knowledge Graph. Finally, we discuss how this framework can be applied in the context of the Smart Cities of the future, taking advantage of the features, enabled especially by semantics, of researching, creating, combining, delivering and using in a creative manner the resources of superior quality offered by Smart Cities.


Author(s):  
Ezzat Kamal Abdalla Mousa

The study builds for accounting Activity-Based Costing (ABC) analysis supporting decision-making concerning product modularity and the accounting cost system for whether assessing performance to pricing basic and control to the product cost and allocate the activity. the paper aims to investigate the merits. of the Activity-Based Costing (ABC) as a method for assessing the cost consequences of better applied in modularization. This is done through a case study followed by reflections on how ABC (might) need to be developed to be able to serve as the relevant costing tool for assessing and performance in cost system and to whether allocate cost to each unit. The second aim some general rules on the cost efficiency of modularization from the case study the main problem study ABC is not sufficient enough to applying at any organization that may lower overhead costs. the result of this study The ABC provided the more accurate cost per unit as results good price, sales strategy, performance management and decision making that should be improved It provided much better insight into what drivers overhead costs. ABC recognizes that overhead costs are not all related to production and sale volume applying ABCTD in the manufacturing cost and to whether this more study about ABC in public sectors.


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