ntegrated Spatial Assessment: a Multidimensional Approach for Sustainable Planning

EnThe paper presents the different steps of a multidimensional methodological approach for supporting the construction of planning choices, starting from the concept of “integrated assessment”. The integration among Problem Structuring Methods, Public Participation, GIS, Multicriteria and Multigroups Decision Support Systems and Geographic Information Systems identifies a decision-making process explored for the transformation strategies definition in the spatial planning field according to sustainable and complex values

Map-based multicriteria analysis to support interactive land use allocation

This article focuses on the use of map-based multicriteria analysis to develop a negotiation support tool for land use allocation. Spatial multicriteria analysis is used to make explicit trade-offs between objectives and to provide guidance and feedback on the land use changes negotiated by the participants. Digital maps are the means of communication among workshop participants, and an interactive mapping device (the 'Touch table') is used as the interface. Participants are informed about the relevant trade-offs on the map and use this information to change the land use maps. The approach is tested during a negotiation session as part of the land use planning process of the Bodegraven polder, a peat meadow area in the Netherlands. © 2011 Copyright Taylor and Francis Group, LLC

Calibration and validation of reference evapotranspiration models in semi-arid conditions

Reference evapotranspiration (ETo) is an important parameter for climatological, hydrological and agricultural management. The FAO56 Penman-Monteith (FAO56-PM) model is one of the most accurate models. But it needs a detailed climate dataset from weather stations. Therefore, empirical reference evapotranspiration models (ETo) that need a reduced set of climate data can become an alternative approach. In this study, nine different evapotranspiration models were calibrated for the 1978-2000 period and validated based on the period between 2001-2017 with respect to standard FAO56-PM method based on the real climatic data obtained from Aseer metrological department, Saudi Arabia. The ranking of all the evaluated models based on the multi-criteria decision making was done in order to get the best alternative to the FAO56-PM Model. The result showed that Mahringer and Trabert models are the most appropriate with RMSE values of 2.13 mm/day and 2.47 mm/day, respectively and the value of percent error were 77.27% and 89.43%, respectively. Moreover, the values of mean bias error were found to be-2.03 mm/day and-2.35 mm/day, respectively. The calibration and validation of different ETo equations tend to increase their performance. Thus, the validated evapotranspiration model that used less climatic parameters could predict the ETo condition accurately for any region

Modelo de soporte de decisión para evaluar el peligro de contaminación del agua subterránea en la cuenca del Arroyo Dulce

Este trabajo presenta un modelo lógico basado en el conocimiento experto para evaluar el peligro de contaminación del agua subterránea. El conocimiento base fue desarrollado en el software NetWeaver y evaluado en el sistema Ecosystem Management Decision Support (EMDS). El uso de este sistema fue aplicado en la cuenca del Arroyo Dulce, la cual presenta un área de 1000 km2 y abarca un total de 27 subcuencas. Los resultados obtenidos mostraron cinco subcuencas con muy alta evidencia para el peligro de contaminación del agua subterránea, coincidiendo con condiciones de baja profundidad del nivel freático, textura franco-limosa del suelo y un uso agropecuario de la tierra. La aplicación del EMDS es un ejemplo claro de cómo los sistemas de soporte de decisión pueden ser utilizados no sólo como herramientas de gestión, sino también como herramientas para comunicar claramente la temática bajo estudio.This paper gives an account of the design of a knowledge base as a logical framework for assessing aquifer pollution hazard. The knowledge base was developed with the NetWeaver software and evaluated in the Ecosystem Management Decision Support (EMDS) system. The use of this system is demonstrated with an example from Dulce Stream Basin (1,000 km2 encompassing 27 subwatersheds). The results showed five subwatersheds with high evidence for aquifer pollution hazard, coinciding with the natural conditions of the basin due to low water table depth, loam soil texture and agricultural land use. The implementation of the EMDS is a clear example of how decision support systems can be used not only as a management tool, but also as tools to clearly communicate a specific environmental issue.Universidad Nacional de La Plat

Integrated Spatial Assessment (ISA): A Multi-Methodological Approach for Planning Choices

In decision-making processes for urban planning and design, evaluation can be considered a relevant tool to build choices, to recognize values, interests and needs, and to explore the different aspects that can influence decisions. Evaluation can be considered a process to integrate approaches, methods and models, able to support the different needs of the decision-making process itself. According to Trochim and Donnelly (2006), it is possible to define a planning-evaluation cycle with various phases requested by both planners and evaluators. The first phase of such a cycle, the so-called planning phase, is designed in order to elaborate a set of potential actions, programs, or technologies, and select the best ones for implementation. The main stages are related to (1) the formulation of the problem, issue, or concern; (2) the broad conceptualization of the main alternatives to be considered; (3) the detailing of these alternatives and their potential implications; (4) the evaluation of the alternatives and the selection of the preferable one; and (5) the implementation of the selected alternative. These stages are considered inherent to planning, but they need a relevant evaluation work, useful in conceptualization and detailing, and in assessing alternatives and making a choice of the preferable one. The evaluation phase also involves a sequence of stages that includes: (1) the formulation of the major goals and objectives; (2) the conceptualization and operationalization of the major components of the evaluation (program, participants, setting, criteria, measures, etc.); (3) the design of the evaluation, detailing how these components will be coordinated; the analysis of the information, both qualitative and quantitative; and (4) the utilization of the evaluation results. Indeed, evaluation is intrinsic to all types of decision-making and can take different meanings and roles within decision-making processes, especially if it is related to spatial planning (Alexander, 2006). ”Evaluation in planning” or ”evaluation within planning” seems to better interpret the concept of planning-evaluation proposed by Lichfield (1996) where the binomial name makes explicit the close interaction and reciprocal framing of evaluation and planning: evaluation is conceived as deeply embedded in planning, affecting planning, and evolving with it (Cerreta, 2010). Indeed, the evolution of evaluation methods reflects their evolving relationship with the planning process and the way in which they interact with the diversity and multiplicity of domains and values. To identify an analytic and evaluative structure able to integrate different purposes and multidimensional values within the decision-making processes means to develop evaluation frameworks not focusing only on the environmental, social and economic effects of different options, but also considering the nature of the stakes, selecting priorities and values in a multidimensional perspective. It is crucial to structure complex decision-making processes oriented to an integrated planning, that can support the selection, the monitoring and the management of different resources, and the interaction among decision-makers, decision-takers, stakeholders and local community

Strategic Environmental Assessment of Port Plans in Italy: Experiences, Approaches, Tools

Evaluation is increasingly important in decision-making processes for the sustainable planning and design of port plans. It acts as a support for plan preparation, for making values, interests and needs explicit, and for exploring the components of the decision-making process itself. Evaluation can be likened to an "implicit tool" that can integrate approaches, methodologies and models, adapting to the many needs revealed during the decision-making process. New sustainability challenges call for new approaches to creating frameworks for the analysis and evaluation of plans and projects that allow the integration of multidimensional goals and values. Utilizing some selected case studies of port plans in six Italian cities, this paper explores how environmental assessment can become a tool for dialog and interaction among different fields of expertise to support dynamic learning processes, knowledge management and the creation of shared choices, using suitable approaches and tools. In this view, Integrated Spatial Assessment (ISA) can be useful in supporting decision-making processes on different scales and institutional levels to stimulate dialog between technical and political evaluations, referring to complex values that are part of conflicting and changing realities in which it has become imperative to operate according to sustainability principles

Rapid Assessment of Wetland Ecosystem Services (RAWES): An example from Colombo, Sri Lanka

Wetlands make essential positive contributions to multiple dimensions of human wellbeing. However, recognition of these benefits is often lacking in decision-making, compromising the wellbeing of both the ecosystem and is many linked human beneficiaries. Wetland site managers, decision-makers and stakeholders all need to better understand the benefits provided by wetlands. Despite a plethora of available assessment techniques, very few approaches are genuinely rapid, applicable across different wetland types or consider the realities of time and money resource constraints. The Rapid Assessment of Wetland Ecosystem Services (RAWES) approach is presented as a method that meets these needs, illustrated through its practical application in over 60 different wetland sites supporting development of a Wetland Strategy for the Metro Colombo Region, Sri Lanka. The approach is based on the trained, local assessors using a variety of field indicators in order to assess the positive or negative contribution over 30 wetland ecosystem services provide at local, regional or global scales. Outputs are simplified, signalling to decision-makers the diversity of interlinked ecosystem service outcomes consequent from management policies and actions

ESTUDO SOBRE PUBLICAÇÕES EM MENSURAÇÃO E AVALIAÇÃO DE DESEMPENHO EM REVISTAS DE CONTABILIDADE DA ESPANHA

A mensuração e avaliação de desempenho é um dos temas de grande discussão na literatura, principalmente na contabilidade gerencial. Uma das formas de perceber e entender o seu nível de desenvolvimento é estudar suas publicações nas principais revistas. Assim, o objetivo do trabalho é identificar e analisar as publicações sobre mensuração e avaliação de desempenho nas revistas de contabilidade da Espanha. Para tanto, foram selecionadas sete revistas espanholas listadas no IN-RECS, e analisados 55 artigos no período de 2001 a 2010. Entre os principais resultados pode-se destacar a abordagem do tema diretamente relacionado á aplicação do Cuadro de Mando Integral, com utilização dos métodos predominantemente de revisão e estudo de caso. Já entre as citações, forte influencia da literatura norte-americana

Estudio sobre la adopción de prácticas de contabilidad gerencial en empresas hoteleras de Florianópolis, SC, Brasil

El objetivo del estudio es analizar la adopción de prácticas de contabilidad gerencial en empresas hoteleras. Para alcanzar ese objetivo, se aplicó un cuestionario a 15 hoteles de la gran Florianópolis-Santa Catarina (Brasil), afiliadas a la ABIH (Asociación Brasileña de la Industria de Hoteles), entre abril de 2014 y mayo de 2016. Los resultados muestran que la contabilidad gerencial es adoptada en gran parte de las empresas hoteleras, siendo el destaque para: el uso de los métodos de costeo por absorción y de costeo estándar; la utilización del presupuesto para planificación anual y control de costos; medidas de rentabilidad y análisis de rentabilidad del producto y de clientes; y análisis de los puntos fuertes y débiles y posición de los competidores. Esto demuestra que generalmente los hoteles adoptan prácticas tradicionales, de primera y segunda etapa. Entre los posibles cambios, en los próximos tres años, apuntados por los gestores hoteleros está la utilización de medidas no financieras relacionadas con la innovación y la Gestión Basada en Actividades.O objetivo deste estudo é analisar a adoção de práticas de contabilidade gerencial em empresas hoteleiras. Para atingir esse objetivo, um questionário foi aplicado a 15 hotéis da grande Florianópolis, SC, Brasil, filiados à Associação Brasileira da Indústria de Hotéis (ABIH), no período de abril de 2014 a maio de 2016. Com essa limitação, os resultados servem para o escopo específico e mostram que a contabilidade gerencial é adotada em grande parte das empresas hoteleiras pesquisadas. Dos resultados, pode-se destacar o uso dos métodos de custeio por absorção e de custeio padrão, a utilização do orçamento para planejamento anual e controle de custos, medidas de rentabilidade e análise de rentabilidade do produto e de clientes, e análise dos pontos fortes e fracos e da posição dos concorrentes. Isso mostra que geralmente os hotéis adotam práticas tradicionais, de primeiro e segundo estágio. Entre as possíveis mudanças apontadas pelos gestores hoteleiros para os próximos três anos está a utilização de medidas não financeiras relacionadas à inovação e à gestão baseada em atividades.This study aims to analyze the adoption of management accounting practices in hotels. To reach this objective, a questionnaire was applied to 15 hotels in the metropolitan region of Florianópolis, Santa Catarina (Brazil), affiliated to ABIH (Brazilian Hotel Industry Association), from April 2014 to May 2016. Through this accounting, the results serve as specific scope and show management accounting is adopted in most of the hotels. Among those results, it can be highlighted the use of absorption costing and standard costing methods; budget use for annual planning and cost control; measures and analysisof product and customers profitability; and strengths and weaknesses and competitors position analysis. This shows that hotels usually adopt first and second stage traditional practices. The use of non-financial measures related to innovation and Activity-Based Management are among the possible changes pointed by hotel managers for the nextthree years