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cualquiera que sea su causa, es creador.”

DISPOSITIVOS DE MEDIDA PARA LA TOMA DE DATOS.

IV.3. TÉCNICA QUIRÚRGICA EMPLEADA (Intralase ® ).

The importance of a multidisciplinary team

To ensure the quality of the CAR study, a multidisciplinary team is essential. Such a team looks at the Model Companies through a variety of lenses – not just the lens of an accountant or business economist, but also the lens of the legal expert or entrepreneur.

The researchers must have in-depth knowledge of the legal obligations that apply for the Model Companies. They must be able to investigate which legislation and regulations apply and to what extent the obligations apply to the businesses in their study. The research team’s tasks include carefully reviewing, assessing and analysing the accounting records and business operations at the level of individual cost centres. If necessary, they must also assess invoices and other source documents.

It is also important that the research team has sufficient legal knowledge and expertise to trace the identified burden back to the legislation and regulations that causes it.

Core competences and qualities

As a minimum, the research team must possess the following qualities

• Knowledge of business processes;

• Business expertise;

• Legal knowledge of the relevant regulations;

• Strong analytical skills and substantive drive;

• Knowledge and experience of research methods and analyses;

• Ability to work on a project basis;

• Excellent written and spoken skills in the Dutch language;

• Communication skills and flair in giving presentations;

• Wide experience in the use of Excel, Word and PowerPoint (or comparable programs). These core competences and qualities need not of course all be concentrated in a single researcher. The important thing is that the research team contains sufficient breadth of knowledge and expertise to carry out a project using the CAR methodology at a sufficiently high level of quality.

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Process support by feedback group creates support among stakeholders

Regular consultation guarantees the quality of the study

What is the burden for the Model Company?

The CAR methodology ensures that the study takes as little time as possible for the Model Companies. The time needed depends greatly on the company’s structure and internal organisation. Each department faces specific obligations, so it is necessary to speak to a representative of each department. In a group structure, the research team can plan an interview with each of the individual group companies in order to obtain a complete picture of the burden. In practice, these activities are spread among several people. The procedure is as follows:

1. Initial contact. The research bureau contacts the managing director of the company by telephone. The managing director receives information on the project and its purpose. At the same time, they make an appointment for a first meeting. By way of preparation, the research bureau sends out explanatory notes by email.

2. Initial interview. The researcher starts by introducing the project and the discussion. The first part of the discussion focuses on the Model Company and its business costs. The second part focuses on identifying the regulatory costs, based on an overview. The two sides go through the overview and provide additional information where possible. They compile an inventory of information that is missing and still needs to be provided. 3. Information-gathering. The researchers look up the identified cost components in

the accounting records. They do this on the basis of the agreements made, and often in consultation with the managing director and/or the person responsible for the administration. The researchers also hold interviews to identify the tangible problem areas.

4. Discussion of the results and conclusion. The research team discusses the specific cost calculation and the relationship with the key figures with the relevant employees of the Model Company. During the discussion, it is often necessary to adjust some of the figures.

Liaison with stakeholders

To increase the support for the project results, the research team will discuss them with the stakeholders, for example by creating a feedback group. This feedback group systematically supervises the study and assesses the results. In phase 1 of the project, the research team discusses the planning timeline and procedure with the feedback group. The (draft) results are discussed in later phases.

Possible members of the feedback group include the following:

• Responsible ministries;

• Regulators and other executive organisations;

• Employers’ organisations;

• Employees’ organisations;

• Sector organisations.

Project coordination and consultation

To ensure good implementation of the project, there should be regular consultation with the different stakeholders. The consultation moments are set out in the model project planning schedule (figure 5). The main consultation moments are set out in more detail in the following table.

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Table 1. Contact and consultation moments

Week

Type of contact

Topics

1 Initial discussion with the client • Discussion of the principles, procedure and timeline for the project.

• Discussion of the draft action plan so that it can be sent to the supervisory committee.

3 First meeting of feedback group • Coordination of the project approach based on the draft action plan.

• Selection of the Model Companies for the business analysis. 5-6 First interviews with

management of the Model Company

• Review of the financial administration and accounting records.

• Inventory of financially traceable regulatory burden.

• Inventory of perceived regulatory burden.

• Discussion of missing information. 7-8 Second interviews with the

management of the Model Company

• Coordination of results from the financial analyses.

• Coordination of the most recent missing information. 8 Progress meeting with

the client

• Discussion of the draft business analysis report. 9 Second meeting of

feedback group

• Discussion and adoption of the business analysis report. 10 + 12 Work session with comparable

companies

• Verification of results of the business analysis.

• Supplementing identified problem areas. 12 Third meeting of

feedback group

• Discussion of the results of the work sessions 14 Progress meeting with

the client

• Discussion of the draft final report. 15 Fourth meeting of

feedback group

• Presentation of the results from the final report.

• Discussion and adoption of the final report.

Part III