140 research outputs found
‘In the name of capability’: a critical discursive evaluation of competency-based management development
This paper illustrates a number of ways in which competency or capability-based management development (CBMD) can work simultaneously both for and against the interests of organizational agents. It does so by demonstrating how CBMD might usefully be understood as both ideological and quasi-religiously faith-based. These features are shown to provide opportunities for resistance and micro-emancipation alongside those for repression and subordination. The study employs a combination of ‘middle range’ discourse analytical techniques. In the first instance, critical discourse analysis is applied to company documentation to distil the ideological stance of an international organization’s CBMD programme. Critical discursive psychology is then used to assess the ways in which employees’ evaluative accounts both support and resist such stance. The analysis builds upon previous insights from Foucauldian studies of CBMD by foregrounding processes of discursive agency. It also renders more visible and discussible the assumptions and dilemmas that CBMD might imply
Internal Controls For Hospitality Revenue In The Gaming Industry
In today’s difficult economic climate, business managers must carefully consider all aspects of business operations to minimize waste and increase efficiency. The revenue cycle continues to be the primary area of fraud and abuse requiring strong, comprehensive internal controls (AICPA 2002). Internal controls in the revenue arena are now more important than ever. The current paper provides a control review checklist for hospitality revenue in the gaming industry. Extant studies have often focused on internal controls for the gambling operations of the gaming industry to the neglect of the hospitality portion of the industry. For many firms in the industry, the hospitality revenue can account for half of total firm revenue. The checklist we provide can be used as a general benchmark to perform preliminary evaluations of a company’s internal control system in the hospitality arena. Auditors can compare their client’s control objectives with the objectives that are presented. During preliminary investigations of the company’s internal control system, auditors should review whether important control objectives have been omitted and whether the omission incurs or heightens risk. The control review checklist can also be used by CFOs or controllers in the gaming industry in reviewing whether their company’s internal control systems are adequate. The checklist provides CFOs or controllers internal controls that external, independent auditors consider to be important
Internal Controls For The Revenue Cycle: A Checklist For The Consumer Products Industry
In today’s difficult economic climate, business managers must carefully consider all aspects of business operations to minimize waste and increase efficiency. The revenue cycle continues to be the primary area of fraud and abuse requiring strong, comprehensive internal controls (AICPA 2002). Internal controls in the revenue arena are now more important than ever. The current paper provides a control review checklist for the revenue cycle that will aid managers and independent auditors in the consumer products industry. The checklist is applicable for firms at various levels of the distribution channel and can be used as a general benchmark to perform preliminary evaluations of a company’s internal control system. Auditors can compare their company’s control objectives with the objectives that are presented. During preliminary investigations of the company’s internal control system, auditors should review whether important control objectives have been omitted and whether the omission incurs or heightens risk. The control review checklist can also be used by CFOs or Controllers in the Consumer Products industry in reviewing whether their company’s internal control systems are adequate. The checklist provides CFOs or Controllers internal controls that external, independent auditors consider to be important
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Framing evidence: policy design for the zero carbon home
In 2006 the UK government announced a move to zero carbon homes by 2016. The demand posed a major challenge to policy makers and construction professionals entailing a protracted process of policy design. The task of giving content to this target is used to explore the role of evidence in the policy process. Whereas much literature on policy and evidence treats evidence as an external input, independent of politics, this paper explores the ongoing mutual constitution of both. Drawing on theories of policy framing and the sociology of classification, the account follows the story of a policy for Zero Carbon Homes from the parameters and values used to specify the target. Particular attention is given to the role of Regulatory Impact Assessments (RIAs) and to the creation of a new policy venue, the Zero Carbon Hub. The analysis underlines the way in which the choices about how to model and measure the aims potentially transforms them, the importance of policy venues for transparency and the role of RIAs in the authorization of particular definitions. A more transparent, open approach to policy formulation is needed in which the framing of evidence is recognized as an integral part of the policy process
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Augmented reality for nDimensional building information modelling contextualization, customization and curation
This paper presents an experimental method and apparatus of augmented reality (AR) for nDimensional (nD) building information modeling (BIM). BIM allows nD information to be visualized simultaneously by architects, engineers and constructors to gain a synchronized understanding viewing from different perspectives. However, BIM is conventionally being operated on a desktop-based computer which makes collaboration less flexible, and it also creates an isolation gap between the model and reality. This isolation gap does not severely affect experienced and skilled professionals, as they can bridge the isolation gap with their intuition developed over the years. Nevertheless, users who are lack of such experience will feel the isolation gap between the digital realm and practicable reality, which could be the hurdle in project participation and decision making. AR allows virtual content to be mixed with real environment for user experience. In the context of our study, AR is functional to present the nD information of BIM, at the same time retaining users’ connection with the reality. It is not just being utilized solely for presentation, but also to maximize the potential for communication, interaction and experience. This pilot study investigates effective technological approach of using AR as an effective collaboration technology combining with BIM through proposed key aspects of contextualization, customization and curation. Contextualization is significant to enable users to understand the AR content by making the presented information meaningful to the target audience, implemented thru the means of 2D annotations, animations and options comparison. This study compares both AR BIM with and without contextualization. Customization can generate unique virtual environment and content for different level of users tailored to their needs and preference to create intuitive interaction with AR BIM. Curation is crucial to provide users with a reliable experience, and to formulate a continually improving AR BIM thru log data and users’ feedback. All in all, this paper explores the major aspects of contextualization, customization and curation, to distinguish effective approach in the currently “free for all” AR BIM development. Finally, an implication is provided for future study in terms of balance in information sufficiency and complexity for AR BIM
"Belonging” in the gentrified Golden Horn/Halic neighbourhoods of Istanbul
Mainstream gentrification research predominantly examines experiences and motivations of the middle-class gentrifier groups, while overlooking experiences of non-gentrifying groups including the impact of in situ local processes on gentrification itself. In this paper, I discuss gentrification, neighbourhood belonging and spatial distribution of class in Istanbul by examining patterns of belonging both of gentrifiers and non-gentrifying groups in historic neighbourhoods of the Golden Horn/Halic. I use multiple correspondence analysis (MCA), a methodology rarely used in gentrification research, to explore social and symbolic borders between these two groups. I show how gentrification leads to spatial clustering by creating exclusionary practices and eroding social cohesion, and illuminate divisions that are inscribed into the physical space of the neighbourhood
Defining predictors of responsiveness to advanced therapies in Crohn’s disease and ulcerative colitis: protocol for the IBD-RESPONSE and nested CD-metaRESPONSE prospective, multicentre, observational cohort study in precision medicine
Introduction: Characterised by chronic inflammation of the gastrointestinal tract, inflammatory bowel disease (IBD) symptoms including diarrhoea, abdominal pain and fatigue can significantly impact patient’s quality of life. Therapeutic developments in the last 20 years have revolutionised treatment. However, clinical trials and real-world data show primary non-response rates up to 40%. A significant challenge is an inability to predict which treatment will benefit individual patients. Current understanding of IBD pathogenesis implicates complex interactions between host genetics and the gut microbiome. Most cohorts studying the gut microbiota to date have been underpowered, examined single treatments and produced heterogeneous results. Lack of cross-treatment comparisons and well-powered independent replication cohorts hampers the ability to infer real-world utility of predictive signatures. IBD-RESPONSE will use multi-omic data to create a predictive tool for treatment response. Future patient benefit may include development of biomarker-based treatment stratification or manipulation of intestinal microbial targets. IBD-RESPONSE and downstream studies have the potential to improve quality of life, reduce patient risk and reduce expenditure on ineffective treatments. Methods and analysis: This prospective, multicentre, observational study will identify and validate a predictive model for response to advanced IBD therapies, incorporating gut microbiome, metabolome, single-cell transcriptome, human genome, dietary and clinical data. 1325 participants commencing advanced therapies will be recruited from ~40 UK sites. Data will be collected at baseline, week 14 and week 54. The primary outcome is week 14 clinical response. Secondary outcomes include clinical remission, loss of response in week 14 responders, corticosteroid-free response/remission, time to treatment escalation and change in patient-reported outcome measures. Ethics and dissemination: Ethical approval was obtained from the Wales Research Ethics Committee 5 (ref: 21/WA/0228). Recruitment is ongoing. Following study completion, results will be submitted for publication in peer-reviewed journals and presented at scientific meetings. Publications will be summarised at www.ibd-response.co.uk. Trial registration number: ISRCTN96296121
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Assessing the reliability of peatland GPP measurements by remote sensing: from plot to landscape scale
Estimates of peatland carbon fluxes based on remote sensing data are a useful addition to monitoring methods in these remote and precious ecosystems, but there are questions as to whether large-scale estimates are reliable given the small-scale heterogeneity of many peatlands. Our objective was to consider the reliability of models based on Earth Observations for estimating ecosystem photosynthesis at different scales using the Forsinard Flows RSPB reserve in Northern Scotland as our study site. Three sites across the reserve were monitored during the growing season of 2017. One site is near-natural blanket bog, and the other two are at different stages of the restoration process after removal of commercial conifer forestry. At each site we measured small (flux chamber) and landscape scale (eddy covariance) CO2 fluxes, small scale spectral data using a handheld spectrometer, and obtained corresponding satellite data from MODIS. The variables influencing GPP at small scale, including microforms and dominant vegetation species, were assessed using exploratory factor analysis. A GPP model using land surface temperature and a measure of greenness from remote sensing data was tested and compared to chamber and eddy covariance CO2 fluxes; this model returned good results at all scales (Pearson’s correlations of 0.57 to 0.71 at small scale, 0.76 to 0.86 at large scale). We found that the effect of microtopography on GPP fluxes at the study sites was spatially and temporally inconsistent, although connected to water content and vegetation species. The GPP fluxes measured using EC were larger than those using chambers at all sites, and the reliability of the TG model at different scales was dependent on the measurement methods used for calibration and validation. This suggests that GPP measurements from remote sensing are robust at all scales, but that the methods used for calibration and validation will impact accuracy
A randomized trial comparing treatments for varicose veins
Supported by a grant from the Health Technology Assessment Programme of the National Institute for Health Research (06/45/02). The Health Services Research Unit is funded by the Chief Scientist Office of the Scottish Government Health Directorate. We thank Janice Cruden for her secretarial support and data management; Gladys McPherson and the programming team at the Centre for Healthcare Randomised Trials; Tracey Davidson, Lynda Constable, Jackie Ellington, Laura Elliott, and Yvonne Fernie for help with scoring the Aberdeen Varicose Vein Questionnaire; Luke Vale and Laura Ternent, our original economists in the group; members of the Project Management Group for their ongoing advice and support of the trial; members of the study team (Graeme MacLennan, Maria Prior, and Denise Bolsover) who contributed to the behavioral recovery component of the trial; the independent members of the trial steering committee (Alun Davies [chair], Ian Loftus, and Jane Nixon) and the data and safety monitoring committee (Gerry Stansby [chair], Winston Banya, and Marcus Flather); and the staff members at recruitment sites (see the Supplementary Appendix) who facilitated recruitment, treatment, and follow-up of trial participants.Peer reviewedPublisher PD
Robotic Follow-Up for Human Exploration
We are studying how "robotic follow-up" can improve future planetary exploration. Robotic follow-up, which we define as augmenting human field work with subsequent robot activity, is a field exploration technique designed to increase human productivity and science return. To better understand the benefits, requirements, limitations and risks associated with this technique, we are conducting analog field tests with human and robot teams at the Haughton Crater impact structure on Devon Island, Canada. In this paper, we discuss the motivation for robotic follow-up, describe the scientific context and system design for our work, and present results and lessons learned from field testing
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