The two-way relationship between the Balanced Scorecard and Management Control Systems in organizations:Lessons from a Case Study

This paper reports a case study conducted in Quinta da Aveleda, one of
the three largest Portuguese wine companies. Our aim was to explore the
relationship established between a newly implemented Balanced Scorecard
(BSC) and the elements of the Management Control System (MCS) in the
organization. Thus, two specific objectives were pursued. Firstly, to identify
the influences (barriers, opportunities) of the existing MCS on the implementation
of the BSC. Secondly, to identify the impacts the BSC implementation
was able to exert on the configuration of the organization’s MCS.
We found that the budgeting process, the planning system, the information
infrastructure, and the organizational structure and culture were the elements
of the previous MCS that influenced the BSC implementation process.
Eventually, the BSC implementation led to important changes in the budgeting,
planning, reporting systems and processes. In order to explain these
findings, we briefly explored the main issues and factors accounting for the
scope and nature of the BSC’s impacts on Quinta da Aveleda. These issues
and factors were the mobilized organizational resources, the implementation
approach, the communication, and the organizational support.

Theory and Practice of Aircraft Performance

Textbook introducing the fundamentals of aircraft performance using industry standards and examples: bridging the gap between academia and industry
•Provides an extensive and detailed treatment of all segments of mission profile and overall aircraft performance
•Considers operating costs, safety, environmental and related systems issues
•Includes worked examples relating to current aircraft (Learjet 45, Tucano Turboprop Trainer, Advanced Jet Trainer and Airbus A320 types of aircraft)
•Suitable as a textbook for aircraft performance courses

Control energy consumption and system performance in vector control of voltage source converters

Power electronics plays an important role in the control and conversion of modern electric power systems. In particular, to integrate various renewable energies using DC transmissions and to provide more flexible power control in AC systems, significant efforts have been made in the modulation and control of power electronics devices. Pulse width modulation (PWM) is a well developed technology in the conversion between AC and DC power sources, especially for the purpose of harmonics reduction and energy optimization. As a fundamental decoupled control method, vector control with PI controllers has been widely used in power systems. However, significant power loss occurs during the operation of these devices, and the loss is often dissipated in the form of heat, leading to significant maintenance effort. Though much work has been done to improve the power electronics design, little has focused so far on the investigation of the controller design to reduce the controller energy consumption (leading to power loss in power electronics) while maintaining acceptable system performance. This paper aims to bridge the gap and investigates their correlations. It is shown a more thoughtful controller design can achieve better balance between energy consumption in power electronics control and system performance, which potentially leads to significant energy saving for integration of renewable power sources.

Wireless networked control systems with QoS-based sampling

Closing feedback loops using an IEEE 802.11b ad hoc wireless communication network incurs many challenges sensitivity to varying channel conditions and lower physical transmission rates tend to limit the bandwidth of the communication channel. Given that the bandwidth usage and control performance are linked, a method of adapting the sampling interval based on an 'a priori', static sampling policy has been proposed and, more significantly, assuring stability in the mean square sense using discrete-time Markov jump linear system theory. Practical issues including current limitations of the 802.11 b protocol, the sampling policy and stability are highlighted. Simulation results on a cart-mounted inverted pendulum show that closed-loop stability can be improved using sample rate adaptation and that the control design criteria can be met in the presence of channel errors and severe channel contention.

Taking pluralism seriously:Embedded moralities in management accounting and control systems

Professor Norman Macintosh has long been a leading, and at times a dissonant, voice in critical accounting studies, exhibiting an intellectual dexterity seldom encountered in the accounting academy. His work ranges from the application of traditional organizational theories within work organizations to poststructural renderings of capital market exigencies. Here, we consider and extend Professor Macintosh's work contemplating the morality embedded within, and propagated by, management accounting and control systems (macs). We begin with Macintosh (1995) employing structuration theory in investigating the ethics of profit manipulation within large, decentralized corporations. The work highlights the fundamental dialectical contradictions within these work organizations, demonstrates the indeterminacy of traditional ethical reasoning, and shows the extent to which macs provide legitimating underpinnings for management action. We propose to extend the conversation using the tools provided in Macintosh's subsequent work: a Levinasian ethic (Macintosh et al., 2009), and heteroglossic accounting (Macintosh, 2002)—both emerging from his poststructuralist predilections. A Levinasian perspective provides an ontologically grounded ethic, and heteroglossic accounting calls for multiple accountings representing alternative moral voices. A critical dialogic framework is proposed as a theoretic for imagining heteroglossic accounting that takes pluralism seriously by recognizing the reality of irresolvable differences and asymmetric power relationships associated with assorted moral perspectives.

Dual task performance of working memory and postural control in major depressive disorder

Objective: Previous studies with patients diagnosed with Major Depressive Disorder (MDD) revealed deficits in working memory and executive functions. In the present study we investigated whether patients with MDD have the ability to allocate cognitive resources in dual task performance of a highly challenging cognitive task (working memory) and a task that is seemingly automatic in nature (postural control). Method: Fifteen young (18–35 years old) patients with MDD and 24 healthy age-matched controls performed a working memory task and two postural control tasks (standing on a stable or on a moving platform) both separately (single task) and concurrently (dual task). Results: Postural stability under single task conditions was similar in the two groups, and in line with earlier studies, MDD patients recalled fewer working memory items than controls. To equate working memory challenges for patients and controls, task difficulty (number of items presented) in dual task was individually adjusted such that accuracy of working memory performance was similar for the two groups under single task conditions. Patients showed greater postural instability in dual task performance on the stable platform, and more importantly when posture task difficulty increased (moving platform) they showed deficits in both working memory accuracy and postural stability compared with healthy controls. Conclusions: We interpret our results as evidence for executive control deficits in MDD patients that affect their task coordination. In multitasking, these deficits affect not only cognitive but also sensorimotor task performance.

PRECYSE: Cyber-attack Detection and Response for Industrial Control Systems

In this short paper, we present an integrated approach to detecting and mitigating cyber-attacks to modern interconnected industrial control systems. One of the primary goals of this approach is that it is cost effective, and thus whenever possible it builds on open-source security technologies and open standards, which are complemented with novel security solutions that address the specific challenges of securing critical infrastructures.

Application examples of performance-based specification and quality control

This chapter presents an overview on several performance-based approaches for concrete durability specification and conformity assessment of the as-built structure.