Management Control for Corporate Sustainability Execution: The Role of Employee Compensation

The research described in this thesis examines the characteristics, the benefits and the challenges associated with the implementation of management accounting systems in the field of Corporate Social Responsibility (CSR). Applied to the CSR context, management accounting relates to the identification, elaboration and communication of information about an organization's interactions with the society and the environment. Based on this information, firms are able to make decisions to achieve social and environmental objectives and provide evidence justifying the benefits and the costs of such actions. The study begins by focusing on green management and exploring the characteristics of Environmental Management Accounting (EMA) systems within firms. The first chapter informs the reader about the growing body of EMA research and reveals unexplored relevant aspects that need to be further investigated. The work also emphasizes the importance of developing new theoretical hypotheses and appropriate research designs to empirically tackle new aspects of EMA and gain understanding on the use of these practices. Subsequently, given the acknowledged importance of control systems in influencing the behaviour of individuals within organizations, the remaining two chapters of the dissertation focus on the functioning of CSR-linked incentives assigned to employees in the form of compensation plans. The second chapter examines the determinants influencing corporate provision of incentives for the attainment of environmental targets. Empirical analysis of a sample of international firms reveals that companies are likely to use green incentives as mechanisms to increase the efficacy in contracting with their employees as well as to respond to social influences. Finally, the third chapter investigates the effectiveness of contracting associated with the use of CSR-linked executive compensation. Empirical analysis of a sample of US-based companies shows that corporate choice to tie senior executives' pay to CSR targets promotes the firm's CSR performance. Cette thèse examine les caractéristiques, avantages et défis associés à l'utilisation des systèmes de contrôle de gestion dans le domaine de la Responsabilité Sociale des Entreprises (RSE). Dans le contexte de la RSE, les activités du contrôle de gestion impliquent l'identification, l'élaboration et la communication d'informations qui concernent les interactions des organisations avec la société et l'environnement. Avec ces informations les entreprises sont en mesure de prendre des décisions visant à atteindre les objectifs sociaux et environnementaux de l'organisation et de documenter les bénéfices et coûts de ces actions. Dès le début, la thèse se concentre sur les caractéristiques des systèmes de contrôle de gestion environnementale au sein des entreprises. Le premier chapitre passe en revue la littérature existante et révèle des aspects inexplorés. Pour ce faire, le travail suggère le développement de nouvelles théories ainsi que l'utilisation de méthodes appropriées. Ces dernières doivent permettre d'aborder empiriquement de nouveaux aspects des systèmes de contrôle environnemental et faciliter la compréhension sur l'utilisation de ces pratiques. Considérant l'importance des systèmes de contrôle pour influencer le comportement des individus au sein des organisations, la suite du travail se concentre sur le fonctionnement des contrats de rémunération des employées liées aux résultats de la RSE. Plus particulièrement, le deuxième chapitre examine les facteurs qui influencent la décision des entreprises d'assigner des objectifs environnementaux aux employées. L'analyse empirique d'un échantillon d'entreprises internationales montre que les entreprises sont susceptibles d'utiliser des mécanismes incitatifs écologiques pour augmenter l'efficacité des contrats ainsi que pour répondre aux influences sociales. Finalement, le troisième chapitre analyse l'efficacité des contrats de rémunération des dirigeants liés aux résultats de la RSE. L'analyse empirique d'un échantillon de sociétés américaines indique que le choix de l'entreprise de lier la rémunération des dirigeants à des objectifs de la RSE favorise la performance RSE de l'organisation.

Is Transnational Private Regulation Potentially an Effective Means of Promoting Collective Industrial Relations?

This paper asks whether collective industrial relations can be promoted by means other than seeking change in public policy. Recent research points to the increasing significance of transnational private regulation (TPR) in developing economies. There is an emerging consensus that market incentives to improve wages and conditions of work can have a modest positive effect on measurable outcomes like hours of work, and health and safety. However, it appears that TPR has little impact on the capacity of workers to pursue such improvements for themselves via collective action. The paper takes a closer look at the potential of TPR to enhance worker voice and participation. It argues that this potential cannot be properly evaluated without understanding how local actors mobilise the social and political resources that TPR provides. The case studies presented show how different TPR schemes have been used by unions in Africa as a means to pursue the interests of members. The authors found that the scale of the impact of TPR in all of the contexts studied depended almost entirely on the existing capacities and resources of the unions involved. TPR led to the creation of collective industrial relations processes, or helped unions to ensure that certain enterprises participated in existing industrial relations processes, but did virtually nothing to enhance the political and organisational capacity of the unions to influence the outcomes of those processes in terms of wages and conditions of employment. The paper concludes that the potential of TPR to promote the emergence of collective industrial relations systems is very low.

Characterization and Control Strategies of an Integrated Chemical-Biological System for the Remediation of Toxic Pollutants in Wastewater: A case of study

In a previous work, a hybrid system consisting of an advanced oxidation process (AOP) named Photo-Fenton (Ph-F) and a fixed bed biological treatment operating as a sequencing batch biofilm reactor (SBBR) was started-up and optimized to treat 200 mg·L-1 of 4-chlorophenol (4-CP) as a model compound. In this work, studies of reactor stability and control as well as microbial population determination by molecular biology techniques were carried out to further characterize and control the biological reactor. Results revealed that the integrated system was flexible and even able to overcome toxic shock loads. Oxygen uptake rate (OUR) in situ was shown to be a valid tool to control the SBBR operation, to detect toxic conditions to the biomass, and to assess the recovery of performance. A microbial characterization by 16S rDNA sequence analysis reveals that the biological population was varied, although about 30% of the bacteria belonged to the Wautersia genus.

Automatització d'una planta de processos químics

Resum L’any 1969 es van començar a comercialitzar els sistemes digitals programables coneguts com autòmats programables o PLC’s, utilitzats per controlar qualsevol tipus de procés industrial. Al llarg de tots aquests anys, aquests sistemes i tota la tecnologia en general han evolucionat molt, i només és qüestió de temps que la tecnologia que utilitzem avui en dia quedi obsoleta i substituïda per una de millors característiques i amb més avantatges. Aquest és el motiu de l’elaboració d’aquest treball, que com a objectiu pretén modernitzar un procés de fabricació d’una industria química que ha quedat molt limitat a causa de l’antiguitat de la instal•lació. Per dur a terme aquesta modernització, s’introdueixen sistemes de control amb majors prestacions, s’utilitzen xarxes de comunicacions per facilitar el muntatge elèctric de la instal•lació i un sistema de supervisió i adquisició de dades per poder obtenir un control més estricte del procés de fabricació i de tots els factors que intervenen. El funcionament del procés de fabricació és que a partir d’unes matèries primeres líquides emmagatzemades en dipòsits, es dosifiquin aquestes matèries en l’ordre i la quantitat desitjada dins un o diversos recipients per barrejar-les i aplicar els tractaments que siguin necessaris. Tot aquest procés està controlat per un autòmat programable, i disposa de diferents terminals operadors per poder interactuar amb el sistema. També té implementat un sistema SCADA en diversos ordinadors per aportar una visió general de la planta en temps real, un registre de dades dels paràmetres que es controlen i alhora serveix per enllaçar amb la xarxa d’ordinadors existent. Com annex d’aquest treball, es presenten els esquemes elèctrics i el programa de l’autòmat programable per veure totes les característiques elèctriques dels dispositius i el mètode de funcionament del procés. S’ha aconseguit donar un salt tecnològic i poder gaudir de tots els avantatges que ofereixen les noves tecnologies, que com a resultat s’ha optimitzat i millorat el procés de fabricació. De totes les conclusions, la més destacada és la d’haver dissenyat un sistema de control basat en una estructura descentralitzada molt flexible, que es pot expandir i adaptar fàcilment als possibles canvis.

Induction Motor Drive Energy Efficiency - Simulation and Analysis

A coupled system simulator, based on analytical circuit equations and a finite element method (FEM) model of the motor has been developed and it is used to analyse a frequency-converterfed industrial squirrel-cage induction motor. Two control systems that emulate the behaviour of commercial direct-torque-controlled (DTC) and vector-controlled industrial frequency converters have been studied, implemented in the simulation software and verified by extensive laboratory tests. Numerous factors that affect the operation of a variable speed drive (VSD) and its energy efficiency have been investigated, and their significance in the simulation of the VSD results has been studied. The dependency of the frequency converter, induction motor and system losses on the switching frequency is investigated by simulations and measurements at different speeds for both the vector control and the DTC. Intensive laboratory measurements have been carried out to verify the simulation results.

Luistonestojärjestelmän ja elektronisen tasauspyörästön suunnittelu ja implementointi hybridityökoneympäristöön

Ympäristörasituksen vähentäminen, tiukkenevat päästörajat ja ehtyvät öljyvarat ovat ajaneet kulkuvälineteollisuuden hakemaan uusia vaihtoehtoja ajoneuvojen energiatehokkuuden kehittämiseksi. Hybriditeknologia tarjoaa ratkaisuja kustannustehokkuuden ja ympäristöystävällisyyden parantamiseksi. Hybriditeknologian yleistyessä myös työkoneympäristössä saadaan paitsi kehitettyä energiatehokkaampia ja pienemmillä käyttökustannuksilla olevia työkoneita, niin myös tuotua siviiliajoneuvoista tuttuja turvallisuusominaisuuksia työkoneympäristöön. Perinteisten diesel-moottorien korvaaminen nopeavasteisilla ja tarkasti säädettävillä sähkömoottoreilla tarjoaa mahdollisuuksia toteuttaa tarkempia ja monipuolisempia säätöjärjestelmiä kuin perinteisessä ympäristössä. Tässä diplomityössä suunnitellaan luistonestojärjestelmä ja elektroninen tasauspyörästö hybridityökoneympäristöön. Järjestelmä voi käyttökohteesta riippuen pienentää huomattavasti käyttökustannuksia ja mahdollistaa uusien sovellusten tuomista markkinoille, kuten esimerkiksi kääntymisen avustaminen differentiaalisella ohjauksella.

Theoretical Analysis and Numerical Simulation of Spectral Radiative Properties of Combustion Gases in Oxy/Air-Fired Combustion Systems

Energy efficiency is one of the major objectives which should be achieved in order to implement the limited energy resources of the world in a sustainable way. Since radiative heat transfer is the dominant heat transfer mechanism in most of fossil fuel combustion systems, more accurate insight and models may cause improvement in the energy efficiency of the new designed combustion systems. The radiative properties of combustion gases are highly wavelength dependent. Better models for calculating the radiative properties of combustion gases are highly required in the modeling of large scale industrial combustion systems. With detailed knowledge of spectral radiative properties of gases, the modeling of combustion processes in the different applications can be more accurate. In order to propose a new method for effective non gray modeling of radiative heat transfer in combustion systems, different models for the spectral properties of gases including SNBM, EWBM, and WSGGM have been studied in this research. Using this detailed analysis of different approaches, the thesis presents new methods for gray and non gray radiative heat transfer modeling in homogeneous and inhomogeneous H2O–CO2 mixtures at atmospheric pressure. The proposed method is able to support the modeling of a wide range of combustion systems including the oxy-fired combustion scenario. The new methods are based on implementing some pre-obtained correlations for the total emissivity and band absorption coefficient of H2O–CO2 mixtures in different temperatures, gas compositions, and optical path lengths. They can be easily used within any commercial CFD software for radiative heat transfer modeling resulting in more accurate, simple, and fast calculations. The new methods were successfully used in CFD modeling by applying them to industrial scale backpass channel under oxy-fired conditions. The developed approaches are more accurate compared with other methods; moreover, they can provide complete explanation and detailed analysis of the radiation heat transfer in different systems under different combustion conditions. The methods were verified by applying them to some benchmarks, and they showed a good level of accuracy and computational speed compared to other methods. Furthermore, the implementation of the suggested banded approach in CFD software is very easy and straightforward.

Prediction of transients and control reactions in a transonic wind tunnel

This work describes a lumped parameter mathematical model for the prediction of transients in an aerodynamic circuit of a transonic wind tunnel. Control actions to properly handle those perturbations are also assessed. The tunnel circuit technology is up to date and incorporates a novel feature: high-enthalpy air injection to extend the tunnel’s Reynolds number capability. The model solves the equations of continuity, energy and momentum and defines density, internal energy and mass flow as the basic parameters in the aerodynamic study as well as Mach number, stagnation pressure and stagnation temperature, all referred to test section conditions, as the main control variables. The tunnel circuit response to control actions and the stability of the flow are numerically investigated. Initially, for validation purposes, the code was applied to the AWT ("Altitude Wind Tunnel" of NASA-Lewis). In the sequel, the Brazilian transonic wind tunnel was investigated, with all the main control systems modeled, including injection.

Control of Structures with Cubic and Quadratic Non-Linearities with Time Delay Consideration

This paper studies the effect of time delay on the active non-linear control of dynamically loaded flexible structures. The behavior of non-linear systems under state feedback control, considering a fixed time delay for the control force, is investigated. A control method based on non-linear optimal control, using a tensorial formulation and state feedback control is used. The state equations and the control forces are expressed in polynomial form and a performance index, quadratic in both state vector and control forces, is used. General polynomial representations of the non-linear control law are obtained and implemented for control algorithms up to the fifth order. This methodology is applied to systems with quadratic and cubic non-linearities. Strongly non-linear systems are tested and the effectiveness of the control system including a delay for the application of control forces is discussed. Numerical results indicate that the adopted control algorithm can be efficient for non-linear systems, chiefly in the presence of strong non-linearities but increasing time delay reduces the efficiency of the control system. Numerical results emphasize the importance of considering time delay in the project of active structural control systems.

Business intelligence and management control

The purpose of this study is to explore the possibilities of utilizing business intelligence (BI)systems in management control (MC). The topic of this study is explored trough four researchquestions. Firstly, what kind of management control systems (MCS) use or could use the data and information enabled by the BI system? Secondly, how the BI system is or could be utilized? Thirdly, has BI system enabled new forms of control or changed old ones? The fourth and final research question is whether the BI system supports some forms of control that the literature has not thought of, or is the BI system not used for some forms of control the literature suggests it should be used? The study is conducted as an extensive case study. Three different organizations were interviewed for the study. For the theoretical basis of the study, central theories in the field of management control are introduced. The term business intelligence is discussed in detail and the mechanisms for governance of business intelligence are presented. A literature analysis of the uses of BI for management control is introduced. The theoretical part of the study ends in the construction of a framework for business intelligence in management control. In the empirical part of the study the case organizations, their BI systems, and the ways they utilize these systems for management control are presented. The main findings of the study are that BI systems can be utilized in the fields suggested in the literature, namely in planning, cybernetic, reward, boundary, and interactive control. The systems are used both as the data or information feeders and directly as the tools. Using BI systems has also enabled entirely new forms of control in the studied organizations, most significantly in the area of interactive control. They have also changed the old control systems by making the information more readily available to the whole organization. No evidence of the BI systems being used for forms of control that the literature had not suggested was found. The systems were mostly used for cybernetic control and interactive control, whereas the support for other types of control was not as prevalent. The main contribution of the study to the existing literature is the insight provided into how BI systems, both theoretically and empirically, are used for management control. The framework for business intelligence in management control presented in the study can also be utilized in further studies about the subject.

Adaptive control of Hydraulic Drive

Adaptive control systems are one of the most significant research directions of modern control theory. It is well known that every mechanical appliance’s behavior noticeably depends on environmental changes, functioning-mode parameter changes and changes in technical characteristics of internal functional devices. An adaptive controller involved in control process allows reducing an influence of such changes. In spite of this such type of control methods is applied seldom due to specifics of a controller designing. The work presented in this paper shows the design process of the adaptive controller built by Lyapunov’s function method for the Hydraulic Drive. The calculation needed and the modeling were conducting with MATLAB® software including Simulink® and Symbolic Math Toolbox™ etc. In the work there was applied the Jacobi matrix linearization of the object’s mathematical model and derivation of the suitable reference models based on Newton’s characteristic polynomial. The intelligent adaptive to nonlinearities algorithm for solving Lyapunov’s equation was developed. Developed algorithm works properly but considered plant is not met requirement of functioning with. The results showed confirmation that adaptive systems application significantly increases possibilities in use devices and might be used for correction a system’s behavior dynamics.

Cardiovascular control in experimental diabetes

Several studies have reported impairment in cardiovascular function and control in diabetes. The studies cited in this review were carried out from a few days up to 3 months after streptozotocin administration and were concerned with the control of the circulation. We observed that early changes (5 days) in blood pressure control by different peripheral receptors were maintained for several months. Moreover, the impairment of reflex responses observed after baroreceptor and chemoreceptor stimulation was probably related to changes in the efferent limb of the reflex arc (sympathetic and parasympathetic), but changes also in the central nervous system could not be excluded. Changes in renal sympathetic nerve activity during volume expansion were blunted in streptozotocin-treated rats, indicating an adaptive natriuretic and diuretic response in the diabetic state. The improvement of diabetic cardiovascular dysfunction induced by exercise training seems to be related to changes in the autonomic nervous system. Complementary studies about the complex interaction between circulation control systems are clearly needed to adequately address the management of pathophysiological changes associated with diabetes.

Teollisuuspuhaltimien runkorakenteiden ja siipipyörien suunnittelu

Tämä diplomityö tehtiin Voikkaalla Dust Control Systems Oy:lle. Työ on osa teollisuuspuhaltimien tuotekehitystä yrityksen olemassaolevan puhallinratkaisujen, sekä suunnitteluprosessin kautta. Työn tavoitteena oli tutkia puhaltimen toiminnasta aiheutuvan värähtelyn vaikutusta puhaltimen rakenteisiin nykyisillä puhallinmalleilla, sekä tutkia eri rakenneratkaisujen käyttöä yrityksen normaalista tuotelinjasta suuremmilla puhaltimilla. Työ toteutettiin kahden toteutuneen puhallinprojektin yhteydessä, joiden rakenteellisia ominaisuuksia pyrittiin arvioimaan normaalin suunnitteluprosessin ohella puhallinkomponenttien mitoituksen suhteen. Molemmat projektit olivat yrityksen mittakaavassa huomattavan suuria sekä suunnittelultaan haastavia, joten ne sopivat diplomityön toteutukseen hyvin. Suunnittelussa käytettiin FE-mallinnukseen Femap ja COMSOL-ohjelmistoja, sekä värähtelyn simulointiin yliopistolla kehitettyä RoBeDyn – laskentaohjelmaa. Työn aikana todettiin, että tarkempi FE-mallinnus yrityksen valmiista 3D-malleista on varsin hankala toteuttaa ja vaatisi mallien suunnittelun erityisesti lujuuslaskentaa varten. Laskennassa päädyttiin käyttämään yksinkertaistettuja malleja, joiden avulla saatiin johdonmukaisia arvioita puhaltimien toiminnasta eri materiaalivahvuuksilla. Käytännössä tuloksien oikeellisuutta päästään arvioimaan kesällä 2015 puhaltimien valmistuttua.

Agent-based management systems for many-core platforms : rigorous design and efficient implementation

Due to various advantages such as flexibility, scalability and updatability, software intensive systems are increasingly embedded in everyday life. The constantly growing number of functions executed by these systems requires a high level of performance from the underlying platform. The main approach to incrementing performance has been the increase of operating frequency of a chip. However, this has led to the problem of power dissipation, which has shifted the focus of research to parallel and distributed computing. Parallel many-core platforms can provide the required level of computational power along with low power consumption. On the one hand, this enables parallel execution of highly intensive applications. With their computational power, these platforms are likely to be used in various application domains: from home use electronics (e.g., video processing) to complex critical control systems. On the other hand, the utilization of the resources has to be efficient in terms of performance and power consumption. However, the high level of on-chip integration results in the increase of the probability of various faults and creation of hotspots leading to thermal problems. Additionally, radiation, which is frequent in space but becomes an issue also at the ground level, can cause transient faults. This can eventually induce a faulty execution of applications. Therefore, it is crucial to develop methods that enable efficient as well as resilient execution of applications. The main objective of the thesis is to propose an approach to design agentbased systems for many-core platforms in a rigorous manner. When designing such a system, we explore and integrate various dynamic reconfiguration mechanisms into agents functionality. The use of these mechanisms enhances resilience of the underlying platform whilst maintaining performance at an acceptable level. The design of the system proceeds according to a formal refinement approach which allows us to ensure correct behaviour of the system with respect to postulated properties. To enable analysis of the proposed system in terms of area overhead as well as performance, we explore an approach, where the developed rigorous models are transformed into a high-level implementation language. Specifically, we investigate methods for deriving fault-free implementations from these models into, e.g., a hardware description language, namely VHDL.

Immobilization of nitrifying bacterial consortia on wood particles for bioaugmenting nitrification in shrimp culture systems

Shrimp grow out systems under zero water exchange mode demand constant remediation of total ammonia nitrogen (TAN) andNO2 −–Nto protect the crop. To address this issue, aninexpensive and user-friendly technology using immobilized nitrifying bacterial consortia (NBC) as bioaugmentors has been developed and proposed for adoption in shrimp culture systems. Indigenous NBC stored at 4 °C were activated at room temperature (28 °C) and cultured in a 2 L bench top fermentor. The consortia, after enumeration by epifluorescence microscopy,were immobilized on delignifiedwood particles of a soft wood tree Ailantus altissima (300–1500 μm) having a surface area of 1.87m2 g−1. Selection of wood particle as substratumwas based on adsorption of NBC on to the particles, biofilm formation, and their subsequent nitrification potential. The immobilization could be achievedwithin 72 h with an initial cell density of 1×105 cells mL−1. On experimenting with the lowest dosage of 0.2 g (wet weight) immobilized NBC in 20 L seawater, a TAN removal rate of 2.4 mg L−1 within three days was observed. An NBC immobilization device could be developed for on site generation of the bioaugmentor preparation as per requirement. The product of immobilization never exhibited lag phase when transferred to fresh medium. The extent of nitrification in a simulated systemwas two times the rate observed in the control systems suggesting the efficacy in real life situations. The products of nitrification in all experiments were undetectable due to denitrifying potency, whichmade the NBC an ideal option for biological nitrogen removal. The immobilized NBC thus generated has been named TANOX (Total Ammonia Nitrogen Oxidizer)