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.

Two-Way Relaying Networks with Wireless Power Transfer: Policies Design and Throughput Analysis

This paper exploits an amplify-and-forward (AF) two-way relaying network (TWRN), where an energy constrained relay node harvests energy with wireless power transfer. Two bidirectional protocols, multiple access broadcast (MABC) protocol and time division broadcast (TDBC) protocol, are considered. Three wireless power transfer policies, namely, 1) dual-source (DS) power transfer; 2) single-fixed-source (SFS) power transfer; and 3) single-best-source (SBS) power transfer are proposed and well-designed based on time switching receiver architecture. We derive analytical expressions to determine the throughput both for delay-limited transmission and delay-tolerant transmission. Numerical results corroborate our analysis and show that MABC protocol achieves a higher throughput than TDBC protocol. An important observation is that SBS policy offers a good tradeoff between throughput and power.

Two-Way Relaying under the Presence of Relay Transceiver Hardware Impairments

Hardware impairments in physical transceivers are known to have a deleterious effect on communication systems; however, very few contributions have investigated their impact on relaying. This paper quantifies the impact of transceiver impairments in a two-way amplify-and-forward configuration. More specifically, the effective signal-to-noise-and-distortion ratios at both transmitter nodes are obtained. These are used to deduce exact and asymptotic closed-form expressions for the outage probabilities (OPs), as well as tractable formulations for the symbol error rates (SERs). It is explicitly shown that non-zero lower bounds on the OP and SER exist in the high-power regime---this stands in contrast to the special case of ideal hardware, where the OP and SER go asymptotically to zero.