Introducing Activity-Based Costing in Farm Management: The Design of the FarmBO System

Recent research indicates that farm managers do not rely on adequate informative support in their decision making processes. This paper proposes a model of a Farm Management Information System which integrates the Activity-Based Costing approach. In describing the design and development of the “FarmBO” system, it provides a detailed functional requirement definition and the description of a working system prototype. The solution is designed to show the impact of general costs on the different crops, allocating them on the basis of the production cycle complexity. It includes a report section directly linked to the database which provides crop balance sheets and simulations in terms of what-if analyses. The system allows farm managers to 1) analyze deviations between budgeted and actual costs; 2) compare crop balance sheets across different years; 3) perform sensitivity analyses. This work accounts for prototype validation in two farms and discuss results and possible developments

Transmedia storytelling edutainment and the new testament lesson

Storytelling is the most ancient form of teaching that can enhance the learning experience, and trans-media is a technique where elements of a story get dispersed across multiple media with each story creating a cohesive entertainment experience. The storytelling framework is a viable solution to engage a universal audience, and the socio-cultural theory of learning presented underpins how cultural beliefs and attitudes impact instruction and learning. The study explores how the pre-historic practice of transmedia storytelling can be used and practiced by educators. Narratives transverse across media and can be traced back to the presentation of Biblical stories. The Bible story has been told across many different forms of media, from print to icons to stained glass windows. Jesus, the master teacher, used storytelling methods of instruction to convey his message to his learners across different platforms. The chapter explores the parallels between Biblical transmedia and contemporary transmedia and considers transmedia edutainment as a pedagogical practice in higher education.</p

Management Control Systems: Concepts and Approaches

This chapter examines issues about key concepts and aims of management control. Based on a review of relevant academic literature, the chapter provides an overview of some among the most popular definitions of management control, summarizes different approaches to management control and describes some influential theoretical frameworks