Management Control Systems and Contextual Variables in the Hospitality Industry

Purpose – The paper examined management control systems (MCS) in Indonesian hospitality sector. This study examines the impact of six contextual factors at one time to determine the importance of each factor on the design of MCS. Design/methodology/approach – The paper is based upon data collected through a survey sent to “star” hotels in Central Java, Indonesia. Using Chenhall (2003) design, a regression equation is run to examine the relationship between MCS and the contextual variables of environment, technology, structure, size, strategy and culture. Findings – The paper finds that higher levels of the contextual variables of technology, structure, and culture are related to more sophisticated MCS while size is related to more traditional MCS. Research limitations/implications –These findings are related to the hospitality industry in Indonesia. Future research could examine different settings (i.e. country, industry, etc) and investigate the effect of each contextual variable on the relationships between MCS and firm performance. Originality/value – The present study extends the scope of MCS system in accounting literature by testing Chenhall (2003) works on the relationship between contextual variables and MCS. It attempts to fill the gap in contingency-based studies that have previously focused on one aspect of contingency by considering six contextual factors. Furthermore, this paper also contributes to a fuller understanding of MCS practices in Indonesia and the hospitality industry and helps management in determining its most effective design. Keywords Hospitality management, Management Control Systems, Indonesia, Contextual Variable

Demand responsive transport: A review of schemes in England and Wales

Local-authority-administered Demand Responsive Transport (DRT) schemes are increasingly prevalent in England and Wales, partly as a result of the growth in the availability of government funding. However, insufficient research has been undertaken into the nature of these schemes and their performance, making it difficult to predict their future role. In this respect, a survey was undertaken to collect data on the background, operation, and performance of DRT schemes in England and Wales. It found that DRT schemes are often designed in an attempt to tackle social problems caused by poor accessibility and that they took time to become established, to achieve their objectives, and to reach an acceptable performance in terms of subsidy level. The paper concludes that local-authority-led DRT schemes have a role to play, but that lessons learned from schemes currently in operation must be heeded by those contemplating new scheme development

The Science Case for PILOT I: Summary and Overview

Original article can be found at: http://www.publish.csiro.au/?nid=139&aid=108 DOI: 10.1071/AS08048 [Open access article]PILOT (the Pathfinder for an International Large Optical Telescope) is a proposed 2.5-m optical/infrared telescope to be located at Dome C on the Antarctic plateau. Conditions at Dome C are known to be exceptional for astronomy. The seeing (above ∼30 m height), coherence time, and isoplanatic angle are all twice as good as at typical mid-latitude sites, while the water-vapour column, and the atmosphere and telescope thermal emission are all an order of magnitude better. These conditions enable a unique scientific capability for PILOT, which is addressed in this series of papers. The current paper presents an overview of the optical and instrumentation suite for PILOT and its expected performance, a summary of the key science goals and observational approach for the facility, a discussion of the synergies between the science goals for PILOT and other telescopes, and a discussion of the future of Antarctic astronomy. Paper II and Paper III present details of the science projects divided, respectively, between the distant Universe (i.e. studies of first light, and the assembly and evolution of structure) and the nearby Universe (i.e. studies of Local Group galaxies, the Milky Way, and the Solar System).Peer reviewe

Survey of Spectrum Sharing for Inter-Technology Coexistence

Increasing capacity demands in emerging wireless technologies are expected to be met by network densification and spectrum bands open to multiple technologies. These will, in turn, increase the level of interference and also result in more complex inter-technology interactions, which will need to be managed through spectrum sharing mechanisms. Consequently, novel spectrum sharing mechanisms should be designed to allow spectrum access for multiple technologies, while efficiently utilizing the spectrum resources overall. Importantly, it is not trivial to design such efficient mechanisms, not only due to technical aspects, but also due to regulatory and business model constraints. In this survey we address spectrum sharing mechanisms for wireless inter-technology coexistence by means of a technology circle that incorporates in a unified, system-level view the technical and non-technical aspects. We thus systematically explore the spectrum sharing design space consisting of parameters at different layers. Using this framework, we present a literature review on inter-technology coexistence with a focus on wireless technologies with equal spectrum access rights, i.e. (i) primary/primary, (ii) secondary/secondary, and (iii) technologies operating in a spectrum commons. Moreover, we reflect on our literature review to identify possible spectrum sharing design solutions and performance evaluation approaches useful for future coexistence cases. Finally, we discuss spectrum sharing design challenges and suggest future research directions

Examination of Regional Transit Service Under Contracting: A Case Study in the Greater New Orleans Region, Research Report 10-09

Many local governments and transit agencies in the United States face financial difficulties in providing adequate public transit service in individual systems, and in providing sufficient regional coordination to accommodate transit trips involving at least one transfer between systems. These difficulties can be attributed to the recent economic downturn, continuing withdrawal of the state and federal funds that help support local transit service, a decline in local funding for transit service in inner cities due to ongoing suburbanization, and a distribution of resources that responds to geographic equity without addressing service needs. This study examines two main research questions: (1) the effect of a “delegated management” contract on efficiency and effectiveness within a single transit system, and (2) the effects of a single private firm—contracted separately by more than one agency in the same region—on regional coordination, exploring the case in Greater New Orleans. The current situation in New Orleans exhibits two unique transit service conditions. First, New Orleans Regional Transit Authority (RTA) executed a “delegated management” contract with a multinational private firm, outsourcing more functions (e.g., management, planning, funding) to the contractor than has been typical in the U.S. Second, as the same contractor has also been contracted by another transit agency in an adjacent jurisdiction—Jefferson Transit (JeT), this firm may potentially have economic incentives to improve regional coordination, in order to increase the productivity and effectiveness of its own transit service provision. Although the limited amount of available operation and financial data has prevented us from drawing more definitive conclusions, the findings of this multifaceted study should provide valuable information on a transit service contracting approach new to the U.S.: delegated management. This study also identified a coherent set of indices with which to evaluate the regional coordination of transit service, the present status of coordination among U.S. transit agencies, and barriers that need to be resolved for regional transit coordination to be successful

Towards adaptive multi-robot systems: self-organization and self-adaptation

Dieser Beitrag ist mit Zustimmung des Rechteinhabers aufgrund einer (DFG geförderten) Allianz- bzw. Nationallizenz frei zugänglich.This publication is with permission of the rights owner freely accessible due to an Alliance licence and a national licence (funded by the DFG, German Research Foundation) respectively.The development of complex systems ensembles that operate in uncertain environments is a major challenge. The reason for this is that system designers are not able to fully specify the system during specification and development and before it is being deployed. Natural swarm systems enjoy similar characteristics, yet, being self-adaptive and being able to self-organize, these systems show beneficial emergent behaviour. Similar concepts can be extremely helpful for artificial systems, especially when it comes to multi-robot scenarios, which require such solution in order to be applicable to highly uncertain real world application. In this article, we present a comprehensive overview over state-of-the-art solutions in emergent systems, self-organization, self-adaptation, and robotics. We discuss these approaches in the light of a framework for multi-robot systems and identify similarities, differences missing links and open gaps that have to be addressed in order to make this framework possible

The Western Pacific Fishery Information Network: A Fisheries Information System

The Western Pacific Fishery Information Network (WPACFlN) is an intergovernmental agency cooperative program sponsored by the National Marine Fisheries Service (NMFS) to help participating island fisheries agencies carry out data collection, analysis, reporting programs, and data management activities to better support fisheries management under the Magnuson Fishery Conservation and Management Act; and to help meet local fisheries information and management needs. The WPACFlN is the central source of information for Federal fisheries management of most fisheries in American Samoa, Guam, and the Northern Mariana Islands, and it plays an important role in acquiring fisheries data in Hawaii. This paper describes the development and status of this fishery information system