Krazy Kimmy's: A Case in Fraud Examination

This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case.     

Contrasting the attitudes of farmers and the general public regarding the ‘multifunctional’ role of the agricultural sector

Using separate nationally representative surveys, this study compared the views and perspectives of farmers towards agricultural related conservation issues with that of the general public. Results suggest that both the general public and farmers expressed similar levels of concern regarding the environment as a whole. This is an encouraging sign when it comes to environmental protection, as it indicates a certain level of agreement between farmers as the group whose activities largely shape the quality of the rural environment, with the views of the general public who are the major consumers of landscape related environmental public goods. The analysis did, however, reveal important differences in attitudes in relation to certain environmental issues such as the relative importance of maintaining wildlife and habitats and having wild flora and fauna in the countryside. These activities could be seen as in conflict with farmers’ productivist attitudes. We found no significant difference in environmental attitudes between farmers who have participated in voluntary agri-environmental schemes and those who did not. Results also suggest that there is significant heterogeneity in public attitudes towards environmental issues. Specifically, age, income, place of residence and presence of children were all significantly associated with environmental preferences. The study concludes that consideration needs to be given to the different views and perspectives of farmers and the general public in formulating policy aimed at providing an optimal mix of agricultural related environmental public goods and services.     

价值工程方法在工程项目设计方案比选中的应用

项目的价值工程方法是一种以实现项目利益相关各方最高满意度的创造性活动,在规划设计阶段,价值工程对项目价值有决定性的影响。因此,在项目前期,应积极应用价值工程的方法进行多方案的比选分析,以达到项目价值的最大化目的。     

The challenge of legitimizing spatially differentiated regulation: Experiences from the implementation of the Danish Buffer zone act

Differentiating regulation is a promising approach to agri-environmental regulation that may potentially reduce the environmental impact of agriculture at the lowest possible costs for the farmers and society, but also possesses a number of challenges. In this article, we explore the challenges to the legitimacy of agri-environmental regulation that occurs when the regulatory regime changes from general regulation to differentiated regulation. The analysis is based on a case study of the implementation of the Buffer zone act in Denmark – a regulation that prevents agricultural production in a 10 (later 9) meter fringe around selected waterbodies. We distinguish between two different ways of legitimizing: Producing knowledge and participation. We conclude that to harvest some of the obvious benefits of differentiated regulation a number of challenges must be resolved, 1) ensuring legitimacy of differentiated regulation is crucial, 2) differentiated regulation imply that farmers are also differentiated, 3) differentiated regulation implies new uncertainties, 4) the current knowledge regime need to be reconfigured, 5) stakeholders feel that they are unevenly treated and 6) it is difficult to establish a win–win solution for all farmers on an individual level.     

Dually sustainable urban mobility option: Shared-taxi operations with electric vehicles

Electric vehicles (EVs) are energy efficient and often presented as a zero-emission transport mode to achieve long-term decarbonization visions in the transport sector. The implementation of a sustainable transportation environment through EV utilization, however, requires the addressing of certain cost and environmental concerns such as limited driving range and battery-charging issues before its full potential can be realized. Nevertheless, a specific type of use of EVs, namely in taxi services, may elicit positive public opinion, as it promises a commitment toward sustainability in urban life. In light of this, this study proposes an integrated approach that combines EV operation with a conceptual design for shared-ride taxi services. As some productivity loss may be naturally expected due to the time spent in charging, it is important to look at whether such performance loss from the passenger and system standpoints can be offset with ingenuity in operational design. In this study, an EV taxi charge-replenishing scheme that can be coupled with a real-time taxi-dispatch algorithm is designed. The proposed EV charging schemes for taxi services are studied via simulations and the effects of the limited driving range and battery-charging details are examined from a system performance viewpoint. The simulation study also reveals illustrative results on the impact of the EV taxi fleet's operation on the charging system. Next, a real-time shared-taxi operation scheme that allows ride sharing with other passengers is proposed to maximize the operational efficiency. The simulation results suggest that the shared-taxi concept can be a viable option to improve on the limitations caused by EV operation. In addition, the importance of projected charging demands and queue delays at different charging locations are also addressed. Some limitations and a future research agenda are also discussed.     

European farms’ participation in agri-environmental measures

Due to their diversity and voluntariness, agri-environmental measures (AEMs) are among the Common Agricultural Policy instruments that are most difficult to assess. We provide an EU-wide analysis of AEM adoption and farm’s total AEM support over total Utilised Agricultural Area using a Heckman sample selection approach and single farm data. Our analysis covers 22 Member States over the 2000–2009 period, assesses the entire portfolio of AEMs and focuses on the relationship between AEM participation and farming system. Results show that participation in AEMs is more likely in less intensive production systems, where, however, per committed hectare AEM premiums tend to be lower. Member States group into three categories: high/low intensity farming systems with low/high AEM enrollment rates, respectively, and large high diversity countries with medium AEM enrollment rates.     

浅谈校企合作对物联网专业建设的影响

随着近几年物联网的飞速发展,导致此方面人才奇缺。青岛农业大学以校企合作办学模式新增了物联网专业,以期为物联网的发展输送人才。本文阐述了校企合作办学模式在课程建设、师资建设、教材建设、实训和就业等方面给我校的物联网专业建设带来的积极影响以及对科研的促进。     

Incorporating risk in a positive mathematical programming framework: a dual approach

In this study we develop a new methodological proposal to incorporate risk into a farm‐level positive mathematical programming (PMP) model. We estimate simultaneously the farm nonlinear cost function and a farmer‐specific coefficient of absolute risk aversion as well as the resource shadow prices. The model is applied to a sample of representative arable crop farms from the Emilia‐Romagna region in Italy. The estimation results confirm the calibration ability of the model and reveal the values of the individual risk aversion coefficients. We use the model to simulate different scenarios of crop price volatility, in order to explore the potential risk management role of an agri‐environmental scheme.     

Product Differentiation in the Spanish Beef Industry

Abstract

This paper aims to investigate changes in the structure of the Spanish quality beef industry in response to the significant decline in beef consumption happened over the last few decades. The role of product differentiation, mechanisms and factors involved in it, are specially studied. We use focus groups and a survey to examine the outlook for the organization of the beef industry, and trends in the development of product differentiation mechanisms and vertical co-ordination strategies.

Results reveal the existence of a restructuring process that is being implemented in two ways: Protected Geographical Indications (PGI) and Quality Certified Brands (QCB). Each strategy forms its own entry barriers: the origin of calves in the case of PGI and farm size in QCB; they are therefore complementary rather than competitive.