Management control systems : subcomponents, optimal design and the role of time as a contingency

Management Control System (MCS) research is undergoing turbulent times. For a long time related to cybernetic instruments of management accounting only, MCS are increasingly seen as complex systems comprising not only formal accounting-driven instruments, but also informal mechanisms of control based on organizational culture. But not only have the means of MCS changed; researchers increasingly ap-ply MCS to organizational goals other than strategy implementation.rnrnTaking the question of "How do I design a well-performing MCS?" as a starting point, this dissertation aims at providing a comprehensive and integrated overview of the "current-state" of MCS research. Opting for a definition of MCS, broad in terms of means (all formal as well as informal MCS instruments), but focused in terms of objectives (behavioral control only), the dissertation contributes to MCS theory by, a) developing an integrated (contingency) model of MCS, describing its contingencies, as well as its subcomponents, b) refining the equifinality model of Gresov/Drazin (1997), c) synthesizing research findings from contingency and configuration research concerning MCS, taking into account case studies on research topics such as ambi-dexterity, equifinality and time as a contingency.

Noncoherent upconversion in multimolecular organic systems

The dissertation is devoted to the investigation of the process of triplet-triplet annihilation assisted upconversion (TTA – UC). The current state of the art of the used nowadays emitters and sensitizers was overviewed. The new emitters, synthesized mainly on the base of perylene, were created and analyzed for the applicability for TTA – UC in the combination with the sensitizers from tetrabenzo- and tetranaphtoporphyrin families. A strong influence of the excitation beam parameters on UC efficiency was shown. The new strategy of an effective UC emitter’s creation by comprising the functions of two chromophors in a dyad, where the function of the triplet-triplet transfer (TTT) and the triplet-triplet annihilation (TTA) are attributed to different parts of the molecule, was represented. The successful transfer of an UC medium into the water environment by the encapsulation of hydrophobic UC dyes into the micelles, formed by the PTS surfactant, was done. Resulting quantum efficiency is comparable with that in an organic solvent. An extremely strong dependence of the efficiency of the TTA – UC process on temperature in such micellar structures was obtained