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

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

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

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

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.

The Effects of constructing domain-specific representations on coordination processes and learning in a CSCL-environment

Slof, B., Erkens, G., & Kirschner, P. A. (2012). The effects of constructing domain-specific representations on coordination processes and learning in a CSCL-environment. Computers in Human Behavior, 28, 1478-1489. doi:10.1016/j.chb.2012.03.011This study examined the effects of scripting learners’ use of two types of representational tools (i.e., causal and simulation) on their online collaborative problem-solving. Scripting sequenced the phase-related part-task demands and made them explicit. This entailed (1) defining the problem and proposing multiple solutions (i.e., problem-solution) and (2) evaluating solutions and coming to a definitive solution (i.e., solution-evaluation). The causal tool was hypothesized to be best suited for problem solution and the simulation tool for solution evaluation. Teams of learners in four experimental conditions carried out the part-tasks in a predefined order, but differed in the tools they received. Teams in the causal-only and simulation-only conditions received either a causal or a simulation tool for both part-tasks. Teams in the causal-simulation and simulation-causal conditions received both tools in suited and unsuited order respectively. Results revealed that teams using the tool suited to each part-task constructed more task appropriate representations and were better able to share and negotiate knowledge. As a consequence, they performed better on the complex learning-task. Although all learners individually gained more domain knowledge, no differences were obtained between conditions

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

Students’ perspectives on curriculum internationalisation policies in transition: Insights from a master’s degree programme in the Netherlands

Although many studies have investigated the overarching benefits of curriuclum internationalisation in various forms, there have been few investigations of students’ perspectives on changing university policies towards internationalisation. In this study, we considered master’s students’ perspectives on two changing internationalisation policies at a Dutch university: (1) the switch to English Medium Instruction (EMI) and (2) the increasing incorporation of internationally-minded materials into the curriculum. Through analysing 138 questionnaire responses, the relevancy of and comfort with internationalised content, the use of EMI, and overall teaching quality was explored. The findings suggested that, although most participants valued their overall internationalised learning experiences, factors such as students’ educational backgrounds and perceived confidence using English influenced the degree to which curriculum internationalisation policies were deemed relevant to students’ lives and careers. This article summarises with suggestions for university staff, programmes, and departments undergoing transition policies towards curriculum internationalisation

Representational scripting to support students’ online problem-solving performance

Slof, B., Erkens, G., & Kirschner, P. A. (2010, July). Representational scripting to support students’ online problem-solving performance. In K. Gomez, L. Lyons, & J. Radinsky (Eds.), Learning in the Disciplines: Proceedings of the 9th International Conference of the Learning Sciences (ICLS 2010) Volume 1 (pp. 476-483). Chicago IL: International Society of the Learning Sciences.This study investigated the effects of representational scripting on student learning while online collaboratively solving a complex problem. The premise here is that effective student interaction would be evoked when the problem-solving task is structured into part-tasks that are supported by providing part-task congruent representations (i.e., representational scripting). It was hypothesized that such an approach would lead to a more appropriate student interaction and as a consequence better problem-solving performance. In triads secondary education students worked on a case-based business-economics problem in four experimental conditions, namely one condition in which the groups received representations that were congruent for all three part-tasks and three conditions in which the groups received one of these representations for all three part-tasks. The results show that using representational sripting indeed leads to a more elaborated discussion about the content of the knowledge domain (i.e., concepts, solutions and relations) and to better problem-solving performance