An analysis of the accounting principles applied by the European Farm Accountancy Data Network

In spite of its relative importance in the economy of many countries and its growing interrelationships with other sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common Agricultural Policy, for years the European Commission has been making an effort to obtain standardized information on the financial performance and condition of farms. Through the Farm Accountancy Data Network (FADN), every year data are gathered from a rotating sample of 60.000 professional farms across all member states. FADN data collection is not structured as an accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and seems to try to obtain a "true and fair view" of the financial performance and condition of the farms it surveys. However, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting perspective. The objective of this paper is to contrast the accounting principles implicit in the FADN questionnaire with generally accepted accounting principles, particularly those found in the IVth Directive of the European Union, on the one hand, and those recently proposed by the International Accounting Standards Committee�s Steering Committee on Agriculture in its Draft Statement of Principles, on the other hand. There are two reasons why this is useful. First, it allows to make suggestions how the information provided by FADN could be more in accordance with the accepted accounting framework, and become a more valuable tool for policy makers, farmers, and other stakeholders. Second, it helps assessing the suitability of FADN to become the starting point for a European accounting standard on agriculture.Accounting, agriculture, accounting standards, European Union, farm accountancy data network

SintLucas op maat: Een vakcollege voor mbo op weg naar competentiegericht onderwijs

Managementsamenvatting SintLucas is een vakcollege voor creatief-technische en ondernemende opleidingen op mbo-4 niveau. Tegen de achtergrond van de ontwikkelingen in het mbo naar competentiegericht onderwijs (CGO) heeft SintLucas besloten zijn onderwijs op een andere leest te schoeien: van een traditioneel vak- en docentgericht curriculum naar meer maatwerk voor de student. Dit onderzoek probeert, een aantal jaren na het geleidelijk invoeren van deze vernieuwing, vast te stellen in hoeverre SintLucas erin geslaagd is de uitgangspunten die daarbij gegolden hebben in praktijk te brengen. Daartoe zijn via documentanalyse eerst die uitgangspunten gereconstrueerd, en vervolgens na consultatie van interne onderwijsondersteuners geherformuleerd in 14 streefdoelen met betrekking tot het onderwijs, de examinering en de docenten. Daarna is, via enkele interviews met teamcoördinatoren en een schriftelijke peiling onder docenten, per streefdoel nagegaan in hoeverre de beoogde veranderingen in het onderwijs hebben plaatsgevonden, op welke punten dat niet of minder het geval is geweest, en welke belemmeringen daarbij een rol hebben gespeeld. Tot slot is via een schriftelijke vragenlijst voor studenten hun attitude ten opzichte van het onderwijs, hun motivatie en gepercipieerde leerwinst gepeild. De resultaten wijzen uit, dat SintLucas een school ‘’onderweg” is. De belangrijkste verworvenheid van het onderwijs is het integraal werken met samenhangende beroepsgerichte opdrachten, die voor studenten de paraplu voor al hun leeractiviteiten moeten vormen. Het blijkt echter nog lastig te zijn om alle streefdoelen, die moeten leiden tot meer maatwerk voor de student daaromheen te vorm te geven. Dat betreft vooral het aansluiten bij de talenten, leer- en ontwikkelingsvragen van studenten en het verder opschuiven in de richting van meer zelfsturing door studenten. In de toetsing en examinering zijn vorderingen gemaakt: er wordt gewerkt met meesterproeven en er is een begin gemaakt met examinering onder medeverantwoordelijkheid van bedrijven. Maar de wens om de toetsing in zijn geheel, ook gaandeweg het opleidingstraject, meer af te stemmen op de individuele student is nog niet gerealiseerd. De gewenste verschuiving van een sanctionerende naar een monitorende functie van de toetsen komt niet echt uit de verf. Een aantal instrumenten die daarvoor nodig zijn ontbreekt nog. De diverse rollen die docenten in het nieuwe onderwijsconcept zouden moeten vervullen, zijn voor een groot deel nog in ontwikkeling. Docenten hebben behoefte aan meer kennis, begeleiding en zeggenschap in de organisatie, maar zien aan de andere kant de ontwikkelingen in het onderwijs van SintLucas met vertrouwen tegemoet. Studenten staan in het algemeen positief ten opzichte van de streefdoelen van voor het onderwijs en zijn overwegend tevreden over de manier waarop die vorm krijgen. Hun motivatie en gepercipieerde leerwinst zijn over het algemeen goed, hoewel die op bepaalde punten nog wel verbeterd kan worden. De resultaten geven aanleiding tot een aantal aanbevelingen voor SintLucas, die zich concentreren op het sturen en faciliteren van de vernieuwing en op meer communicatie in de organisatie.

From design of activity-based costing systems to their regular use

Objeto: Entender por qué muchas empresas que desarrollan modelos de costes basados en actividades (ABC) no los utilizan de forma regular. Diseño/metodología/enfoque: Revisamos la literatura existente sobre el proceso de implementación de modelos ABC, concentrándonos específicamente en el paso de la aceptación de un modelo ABC a su uso rutinario. Identificamos factores clave para la introducción de los sistemas ABC como herramienta de gestión operativa y los utilizamos para interpretar la experiencia de dos empresas que ilustran, respectivamente, un éxito y un fracaso. Aportaciones y resultados: Se identifican dieciséis factores candidatos a influir positiva o negativamente en la utilización real del modelo. Estos factores se pueden agrupar en seis categorías: factores estratégicos, individuales, organizativos, tecnológicos, operativos y externos. Valor añadido: Este trabajo arroja luz sobre la situación paradójica de que el uso rutinario de los sistemas ABC no es tan común como podría esperarse dada su aceptación generalizada en un nivel conceptual.Purpose: To understand why many companies that develop activity-based costing (ABC) systems do not use them on a regular basis. Design/methodology/approach: We review the existing literature on the process of ABC implementation, concentrating specifically on the step from the acceptance of an ABC model to its routine use. We identify key factors for successful uptake of ABC systems as a regular management tool and use these factors to interpret the experience of two companies that illustrate, respectively, a success and a failure. Findings: Sixteen factors are identified that positively or negatively influence the actual use of ABC costing systems. These factors can be grouped into six categories: strategic, individual, organizational, technological, operational and external factors. Originality/value: This paper sheds some light on the paradoxical situation that regular usage of ABC systems is not as common as might be expected given their widespread acceptance on a conceptual level.Peer Reviewe

Successfully carrying out complex learning tasks through guiding teams’ qualitative and quantitative reasoning

Slof, B., Erkens, G., Kirschner, P. A., Janssen, J., & Jaspers, J. G. M. (2012). Successfully carrying out complex learning tasks through guiding teams' qualitative and quantitative reasoning. Instructional Science, 40, 623-643. DOI: 10.1007/s11251-011-9185-2This study investigated whether and how scripting learners’ use of representational tools in a Computer Supported Collaborative Learning (CSCL)-environment fostered their collaborative performance on a complex business-economics task. Scripting the problem-solving process sequenced and made its phase-related part-task demands explicit, namely defining the problem and proposing multiple solutions, followed by determining suitability of the solutions and coming to a definitive problem solution. Two tools facilitated construction of causal or mathematical domain representations. Each was suited for carrying out the part-task demands of one specific problem-solving phase; the causal was matched to problem-solution phase and the mathematical (in the form of a simulation) to the solution-evaluation phase. Teams of learners (N = 34, Mean age = 15.7) in four experimental conditions carried out the part-tasks in a predefined order, but differed in the representational tool/tools they received during the collaborative problem-solving process. The tools were matched, partly matched or mismatched to the part-task demands. Teams in the causal-only (n = 9) and simulation-only (n = 9) conditions received either a causal or a simulation tool and were, thus, supported in only one of the two part-tasks. Teams in the simulation-causal condition (n = 9) received both tools, but in an order that was mismatched to the part-task demands. Teams in the causal-simulation condition (n = 7) received both tools in an order that matched the part-task demands of the problem phases. Results revealed that teams receiving part-task congruent tools constructed more task-appropriate representations and had more elaborated discussions about the domain. As a consequence, those teams performed better on the complex learning-task

Genetic influences on disordered eating behaviour are largely independent of body mass index.

Objective: Prior studies suggest eating disorders and related characteristics are moderately to substantially heritable. We are interested in identifying the genes underlying disordered eating behaviour (DEB), and want to know how much of the genetic influence underlying DEB is attributable to genetic influences on body mass index (BMI). Method: Bivariate analyses were performed, in adolescent twins and siblings, to estimate the genetic and environmental contributions for DEB, BMI, and their overlap. Results: Shared genetic risk factors explained the overlap between BMI and DEB (genetic correlation was 0.43 in women, 0.51 in men). DEB was highly heritable in women (

Why are you not breeding?

Conservation biologists have long faced the very challenging task of large carnivore conservation. Both their hunting habits and their very specific ecology make their conservation particularly difficult. Wolverines (Gulo g. gulo) are a good example of this. The population of wolverines is close to extinction due to human persecution and habitat loss. The European Association of Zoos and Aquaria (EAZA) introduced the European Endangered Species Program (EEP) for the Wolverine in 1994 but it experiences some irregular breeding. The aim of this study was to identify factors that could be connected to breeding success in these captive wolverines regarding the characteristics of the enclosures, the wolverine biology, the characteristics of the institutions and the influences of the human-animal interactions. To this end, an online survey was developed and sent to all holders of wolverines included in the EEP program. Overall, no main factor or group of factors investigated in this study seemed to be the clear explanation of the differences in breeding success between institutions participating in the Wolverine EEP Program, partly because of the small sample size. However, enclosure size and keeper effect could actually have had an effect on their breeding and further research on these topics is needed. Emphasis has been given to provide the best adequate environment for a wolverine and have good husbandry practices

Improving workplace-based assessment and feedback by an E-portfolio enhanced with learning analytics

Electronic portfolios (E-portfolios) are crucial means for workplace-based assessment and feedback. Although E-portfolios provide a useful approach to view each learner’s progress, so far options for personalized feedback and potential data about a learner’s performances at the workplace often remain unexploited. This paper advocates that E-portfolios enhanced with learning analytics, might increase the quality and efficiency of workplace-based feedback and assessment in professional education. Based on a 5-phased iterative design approach, an existing E-portfolio environment was enhanced with learning analytics in professional education. First, information about crucial professional activities for professional domains and suited assessment instruments were collected (phase 1). Thereafter probabilistic student models were defined (phase 2). Next, personalized feedback and visualization of the personal development over time were developed (phase 3). Then the prototype of the E-portfolio—including the student models and feedback and visualization modules—were implemented in professional training-programs (phase 4). Last, evaluation cycles took place and 121 students and 30 supervisors from five institutes for professional education evaluated the perceived usefulness of the design (phase 5). It was concluded that E-portfolios with learning analytics were perceived to assist the development of students’ professional competencies and that the design is only successful when developed and implemented through the eyes of the users. Feedback and assessment methods based upon learning analytics can stimulate learning at the workplace in the long run. Practical, technological and ethical challenges are discussed

Improving the welfare of the Amur leopards (Panthera pardus orientalis) at Nordens Ark (Sweden)

Since recent years, people do not only want to prevent animal cruelty anymore, but also want to improve their welfare. Therefore, zoo institutions are under pressure to assure the wellbeing of their animals. And even though they work very hard to achieve this, it is not an easy job. Carnivores, most notably solitary felids, are amongst the most difficult species for whom to develop a proper environment. Previous studies conducted on the two Amur leopards currently living at Nordens Ark recorded signs of stress and pacing. However, no previous individual assessment had been carried out to evaluate their welfare and find out the possible reasons behind their behavior. The aim of this study was (1) to evaluate and improve the welfare of the two Amur leopards currently living at Nordens Ark, and (2) to find out if making changes in their environment could be a way to improve their welfare. To this end, a behavioral study was carried out during different periods of time on both individuals, while being exposed to four changes in their environment concerning training, increased zookeeper presence, increased environmental enrichment and visual barriers. Overall, these changes seem to have had a positive effect on both leopards. However, they still showed signs of poor welfare and more effort needs to be put to ensure their best welfare quality. Emphasis has been given to provide varying enrichment and training, and increasing presence of keepers. Moreover, individual differences due to different personalities should be taken into consideration

An updated systematic review of business accelerators : functions, operation, and gaps in the existing literature

Business accelerators have emerged as an important innovation intermediary, with their primary role identified as stimulating premature startups through mentorship and training programs. However, despite significant improvement and 17 years of working history, there are still gaps in working behavior, business accelerator forms, organizational structure, operations, and outcomes. This systematic review aims to boost the understanding of seed accelerators in innovation and entrepreneurial activities. The Context, Intervention, Mechanism, and Outcome (CIMO) framework was used to collect data from the 53 articles published in the last 17 years. In this current systematic review of applying a CIMO analysis to business accelerators, we retrieved 53 articles for further detailed studies, out of which 21 articles were assessed for the risk of bias analysis. The current review highlights that by providing learning opportunities, idea validation, increased access to growth, and innovation, startup accelerators achieved their goals. Moreover, the study also identified gaps in the literature and opportunities for cohort-based, short-term mentorship programs. The outcomes of the present study will provide suggestions for policymakers, entrepreneurs, managers, and investors

Sex Differences in Sum Scores May Be Hard to Interpret: The Importance of Measurement Invariance

In most assessment instruments, distinct items are designed to measure a trait, and the sum score of these items serves as an approximation of an individual’s trait score. In interpreting group differences with respect to sum scores, the instrument should measure the same underlying trait across groups (e.g., male/female, young/old). Differences with respect to the sum score should accurately reflect differences in the latent trait of interest. A necessary condition for this is that the instrument is measurement invariant. In the current study, the authors illustrate a stepwise approach for testing measurement invariance with respect to sex in a four-item instrument designed to assess disordered eating behavior in a large epidemiological sample (1,195 men and 1,507 women). This approach can be applied to other phenotypes for which group differences are expected. Any analysis of such variables may be subject to measurement bias if a lack of measurement invariance between grouping variables goes undetected