• Drijfveren voor winstmanagement voor Belgische beurs- en niet-beursgenoteerde bedrijven

      Vander Bauwhede, Heidi; Gaeremynck, Ann; Willekens, Marleen (Tijdschrift voor Economie en Management, 2000)
    • Drivers of cost system development in hospitals: results of a survey

      Cardinaels, Eddy; Roodhooft, Filip; Van Herck, Gustaaf (2004)
      While many hospitals are under pressure to become more cost efficient, new costing systems such as Activity-based costing (ABC) may form a solution. However, the factors that may facilitate (or inhibit) cost system changes towards ABC have not yet been disentangled in a specific hospital context. Via a survey study of hospitals, we discovered that cost system development in hospitals could largely be explained by hospital specific factors. Issues such as the support of the medical parties towards cost system use, the awareness of problems with the existing legal cost system, the way hospitals and physicians arrange reimbursements, should be considered if hospitals refine their cost system. Conversely, ABC-adoption issues that were found to be crucial in other industries are less important. Apparently, installing a cost system requires a different approach in hospital settings. Especially, results suggest that hospital management should not underestimate the interest of the physician in the process of redesigning cost systems. Keywords: Activity Based Costing, Organizational Change, Cost Control, Hospital context
    • Drivers of cost system development in hospitals: results of a survey

      Cardinaels, Eddy; Roodhooft, Filip; Van Herck, Gustaaf (2004)
    • Drivers of cost system development in hospitals: results of a survey

      Cardinaels, Eddy; Roodhooft, Filip; Van Herck, Gustaaf (Health Policy, 2004)
    • Driving digital: Welcome to the ExConomy

      Viaene, Stijn; Danneels, Lieselot (The Journal of Financial Perspectives, 2015)
      A first step in better applying the new digital technologies currently at our disposal is understanding what creating digital value really means. To give digital a more precise focus, we have coined the “ExConomy” framework, which breaks down what digital entails into four realities: customer experience is value, experimentation is necessary, collaboration reshapes strategy and business models, and digital ecosystem platforms rule. This paper gives a presentation of these four realities and provides a tool for self- assessment of an organization's digital readiness.
    • DSO-TSO cooperation issues & solutions for distribution grid congestion management

      Hadush, Samson Yemane; Meeus, Leonardo (2017)
      The role of DSOs is evolving due to the increasing penetration of intermittent and distributed energy resources in the distribution system. On the one hand, TSOs are accessing flexibility resources connected to the distribution grid. On the other hand, DSOs are actively managing distribution grid congestion, moving away from the conventional fit and forget approach. As a result, the need for DSO-TSO cooperation has become increasingly important. In this study, we first discuss market and grid operation issues related to different system states and the corresponding congestion management approaches. Second, we discuss possible solutions that are inspired by inter-TSO cooperation solutions as well as solutions that are being adopted by DSOs. Our findings show that the issues are rather similar both at transmission and distribution level; however, the need for cooperation and the solutions will depend on where structural congestion will occur and which borders will be managed.
    • DSO-TSO cooperation issues and solutions for distribution grid congestion management

      Hadush, Samson Yemane; Meeus, Leonardo (Energy Policy, 2018)
      The role of DSOs is evolving due to the increasing penetration of intermittent and distributed energy resources in the distribution system. On the one hand, TSOs are accessing flexibility resources connected to the distribution grid. On the other hand, DSOs are actively managing distribution grid congestion, moving away from the conventional fit and forget approach. As a result, the need for DSO-TSO cooperation has become increasingly important. In this study, we first discuss market and grid operation issues related to different system states and the corresponding congestion management approaches, in the context of the European electricity market design and regulation. Second, we discuss viable solutions that are inspired by inter-TSO cooperation solutions as well as solutions that are being adopted by DSOs. Our findings show that the issues are rather similar both at transmission and distribution level; however, the need for cooperation and the solutions will depend on where structural congestion will occur and which borders will be managed. We also note that cooperation between DSOs as well as between DSOs and microgrids could become more important with the development of local energy markets in the long term.
    • Dual judgment processing in feedback: Opening Pandora's box

      De Stobbeleir, Katleen; Desmet, Lien (Management Research - The Journal of the Iberoamarican Academy of Management, 2018)
      In this commentary, the authors follow DeNisi and Sockbeson’s suggestions to reintegrate the organizational feedback and feedback-seeking literatures. They build on and extend their theorizing by suggesting a framework of simultaneous dual judgment processing in both feedback-seeking and organizational feedback interventions..
    • Dual sourcing and smoothing under non-stationary demand time series: Re-shoring with speedfactories

      Boute, Robert; Disney, Stephen M.; Van Mieghem, Jan A. (2019)
      We investigate the emerging trend of near-shoring a small part of the global production to local SpeedFactories. The short lead time of the responsive SpeedFactory reduces the risk of making large volumes in advance, yet it does not involve a complete re-shoring of demand. Using a break-even analysis we investigate the lead time, demand, and cost characteristics that make dual sourcing with a SpeedFactory desirable compared to complete off-shoring. We propose order rules that extend the celebrated inventory optimal order-up-to replenishment policy to settings where capacity costs exist and demonstrate their excellent performance. We highlight the significant impact of autocorrelated and non-stationary demand series, which are prevalent in practice yet challenging to analyze, on the economic benefit of re-shoring. Methodologically, we adopt Z-transforms and present exact analyses of several discrete-time linear production-inventory models.
    • Dual sourcing and smoothing under non-stationary demand time series: Re-shoring with speedfactories

      Boute, Robert; Disney, Stephen M.; Gijsbrechts, Joren; Van Mieghem, Jan A. (Management Science, 2022)
      We investigate near-shoring a small part of the global production to local SpeedFactories that serve only the variable demand. The short lead time of the responsive SpeedFactory reduces the risk of making large volumes in advance, yet it does not involve a complete re-shoring of demand. Using a break-even analysis we investigate the lead time, demand, and cost characteristics that make dual sourcing with a SpeedFactory desirable compared to complete offshoring. Our analysis employs a linear generalization of the celebrated order-up-to inventory policy to settings where capacity costs exist. The policy allows for order smoothing to reduce capacity costs and performs well relative to the (unknown) optimal policy. We highlight the signficant impact of auto-correlated and non-stationary demand series, which are prevalent in practice yet challenging to analyze, on the economic bene t of re-shoring. Methodologically, we adopt a linear policy and normally distributed demand and use transforms to present exact analyses.
    • Due time driven patient scheduling

      Samudra, Michael; Demeulemeester, Erik; Cardoen, Brecht (2012)
      The purpose of the study was to examine the psychometric properties of the Coach-Athlete Relationship Questionnaire (CART-Q), an instrument that was originally developed and validated for British athletes (Jowett & Ntoumanis, 2004), with a sample of Belgian, Dutch speaking athletes. The CART-Q was designed to measure Closeness, Commitment, and Complementarity (3Cs). Study 1 focused on assessing the factorial validity of the 11-item CART-Q with a sample of 401 Belgian, Dutch speaking athletes employing Confirmatory Factory Analysis (CFA). Analysis pointed to a three-dimensional factor structure with satisfactory internal consistency scores. Study 2 cross-validated the factorial structure of the 11- item CART-Q with an independent sample of 400 Belgian, Dutch speaking athletes and examined its predictive validity. The three-dimensional factor structure was upheld with satisfactory internal consistency scores. The predictive validity of the Belgian CART-Q was demonstrated when the 3Cs of the CART-Q were associated with satisfaction variables in a conceptually coherent manner. Overall, results supported the multidimensional nature of the coach-athlete relationship with Belgian athletes, as reflected in the 3Cs.
    • Due time driven surgery scheduling

      Samudra, Michael; Demeulemeester, Erik; Cardoen, Brecht; Vansteenkiste, N.; Rademakers, Frank (Health Care Management Science, 2017)
      In many hospitals there are patients who receive surgery later than what is medically indicated. In one of Europe's largest hospitals, the University Hospital Leuven, this is the case for approximately every third patient. Serving patients late cannot always be avoided as a highly utilized OR department will sometimes suffer capacity shortage, occasionally leading to unavoidable delays in patient care. Nevertheless, serving patients late is a problem as it exposes them to an increased health risk and hence should be avoided whenever possible. In order to improve the current situation, the delay in patient scheduling had to be quantified and the responsible mechanism, the scheduling process, had to be better understood. Drawing from this understanding, we implemented and tested realistic patient scheduling methods in a discrete event simulation model. We found that it is important to model non-elective arrivals and to include elective rescheduling decisions made on surgery day itself. Rescheduling ensures that OR related performance measures, such as overtime, will only loosely depend on the chosen patient scheduling method. We also found that capacity considerations should guide actions performed before the surgery day such as patient scheduling and patient replanning. This is the case as those scheduling strategies that ensure that OR capacity is efficiently used will also result in a high number of patients served within their medically indicated time limit. An efficient use of OR capacity can be achieved, for instance, by serving patients first come, first served. As applying first come, first served might not always be possible in a real setting, we found it is important to allow for patient replanning.