887 resultados para MANAGEMENT CONTROL
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In recent years the topic of risk management has moved up the agenda of both government and industry, and private sector initiatives to improve risk and internal control systems have been mirrored by similar promptings for change in the public sector. Both regulators and practitioners now view risk management as an integral part of the process of corporate governance, and an aid to the achievement of strategic objectives. The paper uses case study material on the risk management control system at Birmingham City Council to extend existing theory by developing a contingency theory for the public sector. The case demonstrates that whilst the structure of the control system fits a generic model, the operational details indicate that controls are contingent upon three core variables—central government policies, information and communication technology and organisational size. All three contingent variables are suitable for testing the theory across the broader public sector arena.
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The purpose of this paper is to theorise the changes surrounding the introduction of a management control innovation, total quality management (TQM) techniques, within Telecom Fiji Limited. Using institutional theory and drawing on empirical evidence from multiple sources including interviews, discussions and documents, the paper explicates the institutionalization of these TQM practices. The focus of the paper is the micro-processes and practice changes around TQM implementation, rather than the influence of the macro-level structures that are often linked with institutional theory. The change agents used Quality Action Teams and the National Quality Council to introduce new TQM routines. The present study extends the scope of institutional analysis by explaining how institutional contradictions impact to create and make space for institutional entrepreneurs, who in turn, modify existing routines or introduce new routines in fluid organizational environments which also exhibit evidence of resistance.
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Hospitality managers may assume that unless under control, ethics in their operations are out of control. This article proposes a management control system for ethics.
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This PowerPoint presentation goes over the ways in which aquatics pest and weeds can be controlled.
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Is it possible to control identities using performance management systems (PMSs)? This paper explores the theoretical fusion of management accounting and identity studies, providing a synthesised view of control, PMSs and identification processes. It argues that the effective use of PMSs generates a range of obtrusive mechanistic and unobtrusive organic controls that mediate identification processes to achieve a high level of identity congruency between individuals and collectives—groups and organisations. This paper contends that mechanistic control of PMSs provides sensebreaking effects and also creates structural conditions for sensegiving in top-down identification processes. These processes encourage individuals to continue the bottom-up processes of sensemaking, enacting identity and constructing identity narratives. Over time, PMS activities and conversations periodically mediate several episode(s) of identification to connect past, current and future identities. To explore this relationship, the dual locus of control—collectives and individuals—is emphasised to explicate their interplay. This multidisciplinary approach contributes to explaining the multidirectional effects of PMSs in obtrusive as well as unobtrusive ways, in order to control the nature of collectives and individuals in organisations.
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Is it possible to control identities using performance management systems (PMSs)? This paper explores the theoretical fusion of management accounting and identity studies, providing a synthesised view of control, PMSs and identification processes. It argues that the effective use of PMSs generates a range of obtrusive mechanistic and unobtrusive organic controls that mediate identification processes to achieve a high level of identity congruency between individuals and collectives—groups and organisations. This paper contends that mechanistic control of PMSs provides sensebreaking effects and also creates structural conditions for sensegiving in top-down identification processes. These processes encourage individuals to continue the bottom-up processes of sensemaking, enacting identity and constructing identity narratives. Over time, PMS activities and conversations periodically mediate several episode(s) of identification to connect past, current and future identities. To explore this relationship, the dual locus of control—collectives and individuals—is emphasised to explicate their interplay. This multidisciplinary approach contributes to explaining the multidirectional effects of PMSs in obtrusive as well as unobtrusive ways, in order to control the nature of collectives and individuals in organisations.
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This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army’s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits. [Cet article vise à contribuer à la littérature sur la mise en place des systèmes de contrôle de gestion. À cette fin, nous questionnons ce qui est discuté lors du choix d’un système de contrôle et sur quoi repose in fine la décision. Cet article est fondé sur une approche ethnométhodologique de l’Armée du Salut en France permise par notre double qualité de chercheurs mais également de conseiller auprès de la direction de l’organisation entre 2000 et 2007. Un accès illimité à des données internes nous permet ainsi de mettre en lumière les aspects méconnus et invisibles du contrôle de gestion : les discussions et interactions entourant le choix d’outils. Nous contribuons à la compréhension de l’émergence du besoin de contrôle, des étapes et du processus de choix d’outils et enfin du contrôle de gestion dans une organisation à but non lucratif.]
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GMPLS is a generalized form of MPLS (MultiProtocol Label Switching). MPLS is IP packet based and it uses MPLS-TE for Packet Traffic Engineering. GMPLS is extension to MPLS capabilities. It provides separation between transmission, control and management plane and network management. Control plane allows various applications like traffic engineering, service provisioning, and differentiated services. GMPLS control plane architecture includes signaling (RSVP-TE, CR-LDP) and routing (OSPF-TE, ISIS-TE) protocols. This paper provides an overview of the signaling protocols, describes their main functionalities, and provides a general evaluation of both the protocols.
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A key feature in future aircraft operations will be automation of various aircraft processes, such as air traffic separation management and the management of forced landing events. Automated versions of these processes will often involve consideration of multiple modes of operations and hence require consideration of automated decision processes able to switch between various available modes of operations. This paper proposes a switching algorithm on the basis of max-min decision theory. This algorithm is particularly suitable in situations where each operational mode has access to different set of partial information. We apply our proposed algorithm to the air traffic separation management problem. A simulation study is presented that illustrates the performance of the proposed switching algorithm.
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Purpose: This is a study of the social consequences of accounting controls over labour. It examines the system of tasking used to control Indian indentured workers using a governmentality approach in the historical context of Fijian sugar plantations during the British colonial period, from 1879 to 1920. Method/ Methodology: Archival data consisting of documents from the Colonial Secretary’s Office, reports and related literature on Indian indentured labour was accessed from the National Archives of Fiji. In addition, documented accounts of the experiences of indentured labourers over the period of the study give voice to the social costs of the indenture system, highlighting the social impact of accounting control systems. Findings: Accounting and management controls were developed to extract surplus value from Indian labour. The practice of tasking was implemented in a plantation structure where indentured labourers were controlled hierarchically through a variety of calculative monitoring practices. This resulted in the exploitation and consequent economic, social and racial marginalisation of indentured workers. Originality: The paper contributes to the growing body of literature highlighting the social effects of accounting control systems. It exposes the social costs borne by indentured workers employed on Fijian sugar plantations. Practice/ Research Implications: The study promotes better understanding of the practice and impact of accounting as a technology of government and control within a particular institutional setting, in this case the British colony of Fiji. By highlighting the social implications of these controls in their historical context, we alert corporations, government policy makers, accountants and workers to the socially damaging effects of exploitive management control systems.
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There is an increasing need to understand what makes vegetation at some locations more sensitive to climate change than others. For savanna rangelands, this requires building knowledge of how forage production in different land types will respond to climate change, and identifying how location-specific land type characteristics, climate and land management control the magnitude and direction of its responses to change. Here, a simulation analysis is used to explore how forage production in 14 land types of the north-eastern Australian rangelands responds to three climate change scenarios of +3A degrees C, +17% rainfall; +2A degrees C, -7% rainfall; and +3A degrees C, -46% rainfall. Our results demonstrate that the controls on forage production responses are complex, with functional characteristics of land types interacting to determine the magnitude and direction of change. Forage production may increase by up to 60% or decrease by up to 90% in response to the extreme scenarios of change. The magnitude of these responses is dependent on whether forage production is water or nitrogen (N) limited, and how climate changes influence these limiting conditions. Forage production responds most to changes in temperature and moisture availability in land types that are water-limited, and shows the least amount of change when growth is restricted by N availability. The fertilisation effects of doubled atmospheric CO2 were found to offset declines in forage production under 2A degrees C warming and a 7% reduction in rainfall. However, rising tree densities and declining land condition are shown to reduce potential opportunities from increases in forage production and raise the sensitivity of pastures to climate-induced water stress. Knowledge of these interactions can be applied in engaging with stakeholders to identify adaptation options.
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Businesses interact constantly with the environment, realizing several and heterogeneous exchanges. Organizations can be considered a system of different interests, frequently conflicting and the satisfaction of different stakeholders is a condition of success and survival. National and international literature attempts to explain the complex connection between companies and environment. In particular, the Stakeholder Theory considers crucial for businesses the identification of different stakeholders and their involvement in decision-making process. In this context, profit can not be considered the only purpose of companies existence and business aims become more numerous and different. The Stakeholder Theory is often utilized as framework for tourism studies, in particular in Sustainable Tourism Development research. In fact, authors consider sustainable the tourism development able to satisfy interests of different stakeholders, traditionally identified as local community and government, businesses, tourists and natural environment. Tourism businesses have to guarantee the optimal use of natural resources, the respect of socio-cultural tradition of local community and the creation of socio-economic benefits for all stakeholders in destinations. An obstacle to sustainable tourism development that characterizes a number of destinations worldwide is tourism demand seasonality. In fact, its negative impact on the environment, economy and communities may be highly significant. Pollution, difficulties in the use of public services, stress for residents, seasonal incomes, are all examples of the negative effects of seasonality. According to the World Tourism Organization (2004) the limitation of seasonality can favour the sustainability of tourism. Literature suggests private and public strategies to minimize the negative effects of tourism seasonality, as diversification of tourism products, identification of new market segments, launching events, application of public instruments like eco-taxes and use of differential pricing policies. Revenue Management is a managerial system based on differential pricing and able to affect price sensitive tourists. This research attempts to verify if Revenue Management, created to maximize profits in tourism companies, can also mitigate the seasonality of tourism demand, producing benefits for different stakeholders of destinations and contributing to Sustainable Tourism Development. In particular, the study attempts to answer the following research questions: 1) Can Revenue Management control the flow of tourist demand? 2) Can Revenue Management limit seasonality, producing benefits for different stakeholders of a destination? 3) Can Revenue Management favor the development of Sustainable Tourism? The literature review on Stakeholder Theory, Sustainable Tourism Development, tourism seasonality and Revenue Management forms the foundation of the research, based on a case study approach looking at a significant destination located in the Southern coast of Sardinia, Italy. A deductive methodology was applied and qualitative and quantitative methods were utilized. This study shows that Revenue Management has the potential to limit tourism seasonality, to mitigate negative impacts occurring from tourism activities, producing benefits for local community and to contribute to Sustainable Tourism Development.
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In this paper, a wireless sensor network mote hardware design and implementation are introduced for building deployment application. The core of the mote design is based on the 8 bit AVR microcontroller, Atmega1281 and 2.4 GHz wireless communication chip, CC2420. The module PCB fabrication is using the stackable technology providing powerful configuration capability. Three main layers of size 25 mm2 are structured to form the mote; these are RF, sensor and power layers. The sensors were selected carefully to meet both the building monitoring and design requirements. Beside the sensing capability, actuation and interfacing to external meters/sensors are provided to perform different management control and data recording tasks. Experiments show that the developed mote works effectively in giving stable data acquisition and owns good communication and power performance.
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Buildings consume 40% of Ireland's total annual energy translating to 3.5 billion (2004). The EPBD directive (effective January 2003) places an onus on all member states to rate the energy performance of all buildings in excess of 50m2. Energy and environmental performance management systems for residential buildings do not exist and consist of an ad-hoc integration of wired building management systems and Monitoring & Targeting systems for non-residential buildings. These systems are unsophisticated and do not easily lend themselves to cost effective retrofit or integration with other enterprise management systems. It is commonly agreed that a 15-40% reduction of building energy consumption is achievable by efficiently operating buildings when compared with typical practice. Existing research has identified that the level of information available to Building Managers with existing Building Management Systems and Environmental Monitoring Systems (BMS/EMS) is insufficient to perform the required performance based building assessment. The cost of installing additional sensors and meters is extremely high, primarily due to the estimated cost of wiring and the needed labour. From this perspective wireless sensor technology provides the capability to provide reliable sensor data at the required temporal and spatial granularity associated with building energy management. In this paper, a wireless sensor network mote hardware design and implementation is presented for a building energy management application. Appropriate sensors were selected and interfaced with the developed system based on user requirements to meet both the building monitoring and metering requirements. Beside the sensing capability, actuation and interfacing to external meters/sensors are provided to perform different management control and data recording tasks associated with minimisation of energy consumption in the built environment and the development of appropriate Building information models(BIM)to enable the design and development of energy efficient spaces.