The development of a strategic control framework and its relationship with management accounting

Management accounting systems have been criticised for being excessively focused on shortterm performance. As a result long-term strategic direction and goals may have been neglected. To help overcome this problem it has been suggested that organisations should adopt strategic management accounting techniques and management control systems which are orientated towards the achievement of strategic goals. This paper argues that integration with strategic control would significantly enhance the relevance of management accounting systems. In developing such an approach this paper first integrates the salient features of the extant strategic control models in a framework that recognises the needs of the current business environment. And second, it examines how strategic control could be used as the basis for developing management accounting systems that have a stronger strategic focus

Scope Management of Non-Functional Requirements

In order to meet commitments in software projects, a realistic assessment must be made of project scope. Such an assessment relies on the availability of knowledge on the user-defined project requirements and their effort estimates and priorities, as well as their risk. This knowledge enables analysts, managers and software engineers to identify the most significant requirements from the list of requirements initially defined by the user. In practice, this scope assessment is applied to the Functional Requirements (FRs) provided by users who are unaware of, or ignore, the Non-Functional Requirements (NFRs). This paper presents ongoing research which aims at managing NFRs during the software development process. Establishing the relative priority of each NFR, and obtaining a rough estimate of the effort and risk associated with it, is integral to the software development process and to resource management. Our work extends the taxonomy of the NFR framework by integrating the concept of the "hardgoal". A functional size measure of NFRs is applied to facilitate the effort estimation process. The functional size measurement method we have chosen is COSMICFFP, which is theoretically sound and the de facto standard in the software industry

Stakeholder involvement, motivation, responsibility, communication: How to design usable security in e-Science

e-Science projects face a difficult challenge in providing access to valuable computational resources, data and software to large communities of distributed users. Oil the one hand, the raison d'etre of the projects is to encourage members of their research communities to use the resources provided. Oil the other hand, the threats to these resources from online attacks require robust and effective Security to mitigate the risks faced. This raises two issues: ensuring that (I) the security mechanisms put in place are usable by the different users of the system, and (2) the security of the overall system satisfies the security needs of all its different stakeholders. A failure to address either of these issues call seriously jeopardise the success of e-Science projects.The aim of this paper is to firstly provide a detailed understanding of how these challenges call present themselves in practice in the development of e-Science applications. Secondly, this paper examines the steps that projects can undertake to ensure that security requirements are correctly identified, and security measures are usable by the intended research community. The research presented in this paper is based Oil four case studies of c-Science projects. Security design traditionally uses expert analysis of risks to the technology and deploys appropriate countermeasures to deal with them. However, these case studies highlight the importance of involving all stakeholders in the process of identifying security needs and designing secure and usable systems.For each case study, transcripts of the security analysis and design sessions were analysed to gain insight into the issues and factors that surround the design of usable security. The analysis concludes with a model explaining the relationships between the most important factors identified. This includes a detailed examination of the roles of responsibility, motivation and communication of stakeholders in the ongoing process of designing usable secure socio-technical systems such as e-Science. (C) 2007 Elsevier Ltd. All rights reserved

Safety Engineering with COTS components

Safety-critical systems are becoming more widespread, complex and reliant on software. Increasingly they are engineered through Commercial Off The Shelf (COTS) (Commercial Off The Shelf) components to alleviate the spiralling costs and development time, often in the context of complex supply chains. A parallel increased concern for safety has resulted in a variety of safety standards, with a growing consensus that a safety life cycle is needed which is fully integrated with the design and development life cycle, to ensure that safety has appropriate influence on the design decisions as system development progresses. In this article we explore the application of an integrated approach to safety engineering in which assurance drives the engineering process. The paper re- ports on the outcome of a case study on a live industrial project with a view to evaluate: its suitability for application in a real-world safety engineering setting; its benefits and limitations in counteracting some of the difficulties of safety en- gineering with COTS components across supply chains; and, its effectiveness in generating evidence which can contribute directly to the construction of safety cases

System Dynamics in Food Quality Certifications: Development of an Audit Integrity System

Due to the complex structure of certification schemes the risk of flaws and scandals is generally high. It has further increased by several developments during the last years. With regard to their potential effects, it is questionable whether the certification approaches are actually able to detect deficiencies within the system and thus prevent crises which may lead to its breakdown. Hence, the ability of a standard to meet its objectives of food quality and safety needs to be enforced. In this contribution we launch the implementation of a controlling tool which automatically monitors audit quality based on information of the respective data bases. By analysing possible negative influences, opportunistic behaviour can thus be detected.certification, quality assurance systems, risk oriented auditing approach, Food Consumption/Nutrition/Food Safety, Food Security and Poverty,

Human-centered Electric Prosthetic (HELP) Hand

Through a partnership with Indian non-profit Bhagwan Mahaveer Viklang Sahayata Samiti, we designed a functional, robust, and and low cost electrically powered prosthetic hand that communicates with unilateral, transradial, urban Indian amputees through a biointerface. The device uses compliant tendon actuation, a small linear servo, and a wearable garment outfitted with flex sensors to produce a device that, once placed inside a prosthetic glove, is anthropomorphic in both look and feel. The prosthesis was developed such that future groups can design for manufacturing and distribution in India

Performance-Based Financing: Report on Feasibility and Implementation Options Final September 2007

This study examines the feasibility of introducing a performance-related bonus scheme in the health sector. After describing the Tanzania health context, we define “Performance-Based Financing”, examine its rationale and review the evidence on its effectiveness. The following sections systematically assess the potential for applying the scheme in Tanzania. On the basis of risks and concerns identified, detailed design options and recommendations are set out. The report concludes with a (preliminary) indication of the costs of such a scheme and recommends a way forward for implementation. We prefer the name “Payment for Performance” or “P4P”. This is because what is envisaged is a bonus payment that is earned by meeting performance targets1. The dominant financing for health care delivery would remain grant-based as at present. There is a strong case for introducing P4P. Its main purpose will be to motivate front-line health workers to improve service delivery performance. In recent years, funding for council health services has increased dramatically, without a commensurate increase in health service output. The need to tighten focus on results is widely acknowledged. So too is the need to hold health providers more accountable for performance at all levels, form the local to the national. P4P is expected to encourage CHMTs and health facilities to “manage by results”; to identify and address local constraints, and to find innovative ways to raise productivity and reach under-served groups. As well as leveraging more effective use of all resources, P4P will provide a powerful incentive at all levels to make sure that HMIS information is complete, accurate and timely. It is expected to enhance accountability between health facilities and their managers / governing committees as well as between the Council Health Department and the Local Government Authority. Better performance-monitoring will enable the national level to track aggregate progress against goals and will assist in identifying under-performers requiring remedial action. We recommend a P4P scheme that provides a monetary team bonus, dependent on a whole facility reaching facility-specific service delivery targets. The bonus would be paid quarterly and shared equally among health staff. It should target all government health facilities at the council level, and should also reward the CHMT for “whole council” performance. All participating facilities/councils are therefore rewarded for improvement rather than absolute levels of performance. Performance indicators should not number more than 10, should represent a “balanced score card” of basic health service delivery, should present no risk of “perverse incentive” and should be readily measurable. The same set of indicators should be used by all. CHMTs would assist facilities in setting targets and monitoring performance. RHMTs would play a similar role with respect to CHMTs. The Council Health Administration would provide a “check and balance” to avoid target manipulation and verify bonus payments due. The major constraint on feasibility is the poor state of health information. Our study confirmed the findings of previous ones, observing substantial omission and error in reports from facilities to CHMTs. We endorse the conclusion of previous reviewers that the main problem lies not with HMIS design, but with its functioning. We advocate a particular focus on empowering and enabling the use of information for management by facilities and CHMTs. We anticipate that P4P, combined with a major effort in HMIS capacity building – at the facility and council level – will deliver dramatic improvements in data quality and completeness. We recommend that the first wave of participating councils are selected on the basis that they can first demonstrate robust and accurate data. We anticipate that P4P for facilities will not deliver the desired benefits unless they have a greater degree of control to solve their own problems. We therefore propose - as a prior and essential condition – the introduction of petty cash imprests for all health facilities. We believe that such a measure would bring major benefits even to facilities that have not yet started P4P. It should also empower Health Facility Committees to play a more meaningful role in health service governance at the local level. We recommend to Government that P4P bonuses, as described here, are implemented across Mainland Tanzania on a phased basis. The main constraint on the pace of roll-out is the time required to bring information systems up to standard. Councils that are not yet ready to institute P4P should get an equivalent amount of money – to be used as general revenue to finance their comprehensive council health plans. We also recommend that up-to-date reporting on performance against service delivery indicators is made a mandatory requirement for all councils and is also agreed as a standard requirement for the Joint Annual Health Sector Review. P4P can also be applied on the “demand-side” – for example to encourage women to present in case of obstetric emergencies. There is a strong empirical evidence base from other countries to demonstrate that such incentives can work. We recommend a separate policy decision on whether or not to introduce demand-side incentives. In our view, they are sufficiently promising to be tried out on an experimental basis. When taken to national scale (all councils, excepting higher level hospitals), the scheme would require annual budgetary provision of about 6 billion shillings for bonus payments. This is equivalent to 1% of the national health budget, or about 3% of budgetary resources for health at the council level. We anticipate that design and implementation costs would amount to about 5 billion shillings over 5 years – the majority of this being devoted to HMIS strengthening at the facility level across the whole country

Sparse Signal Processing Concepts for Efficient 5G System Design

As it becomes increasingly apparent that 4G will not be able to meet the emerging demands of future mobile communication systems, the question what could make up a 5G system, what are the crucial challenges and what are the key drivers is part of intensive, ongoing discussions. Partly due to the advent of compressive sensing, methods that can optimally exploit sparsity in signals have received tremendous attention in recent years. In this paper we will describe a variety of scenarios in which signal sparsity arises naturally in 5G wireless systems. Signal sparsity and the associated rich collection of tools and algorithms will thus be a viable source for innovation in 5G wireless system design. We will discribe applications of this sparse signal processing paradigm in MIMO random access, cloud radio access networks, compressive channel-source network coding, and embedded security. We will also emphasize important open problem that may arise in 5G system design, for which sparsity will potentially play a key role in their solution.Comment: 18 pages, 5 figures, accepted for publication in IEEE Acces

Next generation software environments : principles, problems, and research directions

The past decade has seen a burgeoning of research and development in software environments. Conferences have been devoted to the topic of practical environments, journal papers produced, and commercial systems sold. Given all the activity, one might expect a great deal of consensus on issues, approaches, and techniques. This is not the case, however. Indeed, the term "environment" is still used in a variety of conflicting ways. Nevertheless substantial progress has been made and we are at least nearing consensus on many critical issues.The purpose of this paper is to characterize environments, describe several important principles that have emerged in the last decade or so, note current open problems, and describe some approaches to these problems, with particular emphasis on the activities of one large-scale research program, the Arcadia project. Consideration is also given to two related topics: empirical evaluation and technology transition. That is, how can environments and their constituents be evaluated, and how can new developments be moved effectively into the production sector