title: Inscribing the organization: Representations in dispute between accounting and production

authors: Lowe, Alan

subjects: inscription

abstract: This paper assumes that a primary function of management accounting is the representation of “accounting facts” for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other ‘professional’ groups, such as production planning or quality management people, in this role of representing the organization to management.
The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements’ attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants’ standard costing systems.

text: Inscribing the organization: Representations in dispute between accounting and production This paper assumes that a primary function of management accounting is the representation of “accounting facts” for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other ‘professional’ groups, such as production planning or quality management people, in this role of representing the organization to management.
The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements’ attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants’ standard costing systems.

year: 2007

title: BlockCopy-based operators for evolving efficient wind farm layouts

authors: Mayo, Michael

subjects: computer science

abstract: A novel search operator, BlockCopy, is proposed for efficiently solving the wind farm layout optimisation problem. BlockCopy, which can be used either as mutation or a crossover operator, copies patterns of turbines from part of a layout to another part. The target layout may be the same as the source, or a different layout altogether. The rationale behind this is that it is the relative configurations of turbines rather than their individual absolute positions on the layouts that count, and BlockCopy, for the most part, maintains relative configurations. Our evaluation on four benchmark scenarios shows that BlockCopy outperforms two other standard approaches (namely, the turbine displacement algorithm and random perturbation) from the literature. We also evaluate the BlockCopy operator in conjunction with both singlesolution and population-based strategies.

text: BlockCopy-based operators for evolving efficient wind farm layouts A novel search operator, BlockCopy, is proposed for efficiently solving the wind farm layout optimisation problem. BlockCopy, which can be used either as mutation or a crossover operator, copies patterns of turbines from part of a layout to another part. The target layout may be the same as the source, or a different layout altogether. The rationale behind this is that it is the relative configurations of turbines rather than their individual absolute positions on the layouts that count, and BlockCopy, for the most part, maintains relative configurations. Our evaluation on four benchmark scenarios shows that BlockCopy outperforms two other standard approaches (namely, the turbine displacement algorithm and random perturbation) from the literature. We also evaluate the BlockCopy operator in conjunction with both singlesolution and population-based strategies.

year: 2016

title: Pushing the process: A whānau journey through the Treaty of Waitangi claims process

authors: Harrison, Reece David

subjects: Whanau Claims

abstract: This thesis follows the journey of a Whānau (ngā uri a Arama Whakatau) in its Claim to the Waitangi Tribunal under the Treaty of Waitangi Act 1986. In particular, it looks at inter-Whānau dynamics before, during and after the Claims process. The connections to the claimant area through whakapapa and establishing ahi kaa rights are identified, as are problems faced by lodging a Claim at the Whānau level. Aspects of inter-Whānau, inter-Hapū and inter-iwi politics are considered along with Crown agencies' processes. The primary question posed in the thesis is whether a Whānau Claim is the more appropriate avenue compared to making a Claim through the Hapū or iwi. However, the inter-Whānau dynamics are the core focus of the thesis in this 'warts-and-all' discussion from the perspective of the participant-observer.

text: Pushing the process: A whānau journey through the Treaty of Waitangi claims process This thesis follows the journey of a Whānau (ngā uri a Arama Whakatau) in its Claim to the Waitangi Tribunal under the Treaty of Waitangi Act 1986. In particular, it looks at inter-Whānau dynamics before, during and after the Claims process. The connections to the claimant area through whakapapa and establishing ahi kaa rights are identified, as are problems faced by lodging a Claim at the Whānau level. Aspects of inter-Whānau, inter-Hapū and inter-iwi politics are considered along with Crown agencies' processes. The primary question posed in the thesis is whether a Whānau Claim is the more appropriate avenue compared to making a Claim through the Hapū or iwi. However, the inter-Whānau dynamics are the core focus of the thesis in this 'warts-and-all' discussion from the perspective of the participant-observer.

year: 2007