In December of 2004 the Directorate General for Research and Technological Development (DG RTD) of the European Commission (EC) set up a High-Level Expert Group to propose a series of measures to stimulate the reporting of Intellectual Capital in research intensive Small and Medium-Sized Enterprises (SMEs). The Expert Group has focused on enterprises that either perform Research and Development (R&D), or use the results of R&D to innovate and has also considered the implications for the specialist R&D units of larger enterprises, dedicated Research & Technology Organizations and Universities. In this report the Expert Group presents its findings, leading to six recommendations to stimulate the reporting of Intellectual Capital in SMEs by raising awareness, improving reporting competencies, promoting the use of IC Reporting and facilitating standardization.
Although the prevalence of cybercrime has increased rapidly, most victims do not report these offenses to the police. This is the first study that compares associations between victim characteristics and crime reporting behavior for traditional crimes versus cybercrimes. Data from four waves of a Dutch cross-sectional population survey are used (N = 97,186 victims). Results show that cybercrimes are among the least reported types of crime. Moreover, the determinants of crime reporting differ between traditional crimes and cybercrimes, between different types of cybercrime (that is, identity theft, consumer fraud, hacking), and between reporting cybercrimes to the police and to other organizations. Implications for future research and practice are discussed. doi: https://doi.org/10.1177/1477370818773610 This article is honored with the European Society of Criminology (ESC) Award for the “Best Article of the Year 2019”. Dit artikel is bekroond met de European Society of Criminology (ESC) Award for the “Best Article of the Year 2019”.
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Digital transformation has been recognized for its potential to contribute to sustainability goals. It requires companies to develop their Data Analytic Capability (DAC), defined as their ability to collect, manage and analyze data effectively. Despite the governmental efforts to promote digitalization, there seems to be a knowledge gap on how to proceed, with 37% of Dutch SMEs reporting a lack of knowledge, and 33% reporting a lack of support in developing DAC. Participants in the interviews that we organized preparing this proposal indicated a need for guidance on how to develop DAC within their organization given their unique context (e.g. age and experience of the workforce, presence of legacy systems, high daily workload, lack of knowledge of digitalization). While a lot of attention has been given to the technological aspects of DAC, the people, process, and organizational culture aspects are as important, requiring a comprehensive approach and thus a bundling of knowledge from different expertise. Therefore, the objective of this KIEM proposal is to identify organizational enablers and inhibitors of DAC through a series of interviews and case studies, and use these to formulate a preliminary roadmap to DAC. From a structure perspective, the objective of the KIEM proposal will be to explore and solidify the partnership between Breda University of Applied Sciences (BUas), Avans University of Applied Sciences (Avans), Logistics Community Brabant (LCB), van Berkel Logistics BV, Smink Group BV, and iValueImprovement BV. This partnership will be used to develop the preliminary roadmap and pre-test it using action methodology. The action research protocol and preliminary roadmap thereby developed in this KIEM project will form the basis for a subsequent RAAK proposal.
Digital transformation has been recognized for its potential to contribute to sustainability goals. It requires companies to develop their Data Analytic Capability (DAC), defined as their ability to manage and analyze data effectively. Despite the governmental efforts to promote digitalization, there seems to be a knowledge gap on how to proceed, with 37% of Dutch SMEs reporting a lack of knowledge, and 33% reporting a lack of support in developing DAC. While extensive attention has been given to the technological aspects of DAC, the people, process, and organizational culture aspects are as important, requiring a comprehensive approach and thus a bundling of knowledge from different expertise. Therefore, the objective of this KIEM proposal is to identify organizational enablers and inhibitors of DAC through a series of interviews and case studies, and use these to formulate a preliminary roadmap to DAC.
CSRD staat voor Corporate Sustainability Reporting Directive. Via deze nieuwe wet- en regelgeving moeten bedrijven duurzaamheidsgegevens opnemen in hun jaarverslag onder andere vanuit de keten. Accountants dienen deze vervolgens te voorzien van een accountantsverklaring. Vanuit de bloembollen- en knollensector (in opdracht van de stichting Sustainable Suppliers; vertegenwoordigt 80% sector voor de droogverkoop) is er een CSRD-consortium opgericht met kernteamleden uit de keten. Royal Anthos (de brancheorganisatie voor de handel bloembollen en knollen) heeft de lead om met het consortium de toepassing van de CSRD te onderzoeken. Verwacht wordt dat een beperkt aantal bedrijven en afnemers van handelsbedrijven (vaak retailers) rapportageplichtig zullen zijn en de nodige duurzaamheidsinformatie zullen opvragen uit de keten. Tijdens de eerste CSRD-exploratie sessies kwamen vragen naar voren zoals: Kunnen producenten in de keten de data leveren? Wat wordt er van ze verwacht? Deze vragen zijn zeer geschikt om in een KIEM-aanvraag te onderzoeken, met als hoofdonderzoeksvraag: “Hoe beschikbaar en geschikt is de CSRD-data binnen de bloembollen- en knollensector bij leveranciers?”, en deelvragen: a) Welke eisen stellen afnemers aan producenten? b) In hoeverre voldoen de producenten aan de eisen? c) Hoe kunnen producenten voldoen aan deze nieuwe informatievraag? d) Welke inspanningen zijn nodig om ontbrekende data te verkrijgen? e) Welke rol hee^ bestaande certificering in de informatiebehoefte? De beoogde projectresultaten zijn: o Website CSRD Q&A bollensector: o Welke CSRD-informatie is voorhanden en wat niet (de GAP)? o Mogelijke acties om de GAP te verkleinen (laaghangend fruit) o Masterclass praktisch omgaan met CSRD (wordt omgezet naar een webinar) o Ontwikkelen van een vaktechnische publicatie en of wetenschappelijke publicatie Het KIEM-project wordt geleid en uitgevoerd door het Yuverta practoraat Circulaire Agribusiness waarin wordt samengewerkt met het Hogeschool Arnhem Nijmegen lectoraat Futureproof Control (gespecialiseerd op CSRD en reporting).
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