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

Designing and managing ERP systems for virtual enterprise strategy:a conceptual framework for innovative strategic thinking

The business environment today is transforming towards a collaborative context compounded by multi-organizational cooperation and related information system infrastructures. This chapter aims to examine Enterprise Resource Planning (ERP) systems development and emerging practices in the management of multi-organizational enterprises and identify the circumstances under which the so-called ‘ERPIII' systems fit into the Virtual Enterprise paradigm; and vice versa. An empirical inductive study was conducted using case studies from successful companies in the UK and China. Data were collected through 48 semi-structured interviews and analyzed using the Grounded-Theory based Methodology (GTM) to derive a set of 29 tentative propositions which were then validated via a questionnaire survey to further propose a novel conceptual framework referred to as the ‘Dynamic Enterprise Reference Grid for ERP (DERG-ERP)'; which can be used for innovative decision-making about how ERP information systems and multi-organizational enterprises – particularly the Virtual Enterprise may be co-developed

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