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.

Distillable entanglement and area laws in spin and harmonic-oscillator systems

We address the presence of nondistillable (bound) entanglement in natural many-body systems. In particular, we consider standard harmonic and spin-1/2 chains, at thermal equilibrium and characterized by few interaction parameters. The existence of bound entanglement is addressed by calculating explicitly the negativity of entanglement for different partitions. This allows us to individuate a range of temperatures for which no entanglement can be distilled by means of local operations, despite the system being globally entangled. We discuss how the appearance of bound entanglement can be linked to entanglement-area laws, typical of these systems. Various types of interactions are explored, showing that the presence of bound entanglement is an intrinsic feature of these systems. In the harmonic case, we analytically prove that thermal bound entanglement persists for systems composed by an arbitrary number of particles. Our results strongly suggest the existence of bound entangled states in the macroscopic limit also for spin-1/2 systems.

Risk and Reward: Safer systems of work practice.

To develop and implement a risk assessment process for all unlicenced medicinal products in use within the Belfast City Hospital.
Over half 65% of the unlicenced medicinal products currently in use were rated low or minor risk and therefore required no recording upon supply.
This has greatly improved the way unlicensed medicines are prescribed, procured, supplied and administered within the Belfast City Hospital.

Logic and Memory Design Based on Unequal Error Protection for Voltage-scalable, Robust and Adaptive DSP Systems

In this paper, we propose a system level design approach considering voltage over-scaling (VOS) that achieves error resiliency using unequal error protection of different computation elements, while incurring minor quality degradation. Depending on user specifications and severity of process variations/channel noise, the degree of VOS in each block of the system is adaptively tuned to ensure minimum system power while providing "just-the-right" amount of quality and robustness. This is achieved, by taking into consideration block level interactions and ensuring that under any change of operating conditions, only the "less-crucial" computations, that contribute less to block/system output quality, are affected. The proposed approach applies unequal error protection to various blocks of a system-logic and memory-and spans multiple layers of design hierarchy-algorithm, architecture and circuit. The design methodology when applied to a multimedia subsystem shows large power benefits ( up to 69% improvement in power consumption) at reasonable image quality while tolerating errors introduced due to VOS, process variations, and channel noise.

Ultrastructure of head organs (anterior adhesive apparatus) and posterior secretory systems of Caballeria liewi Lim, 1995 (Monogenea, Ancyrocephalidae)

Caballeria liewi Lim, 1995, uses adhesive secretions from the head organs and posterior secretory systems to assist in locomotion and attachment. Ultrastructural investigations show that the head organs of C. liewi consist of three pairs of antero-lateral pit-like openings bearing microvilli and ducts leading from two types of uninucleated gland cells (located lateral to the pharynx), one type producing rod-like (S1) bodies with an electron-dense matrix containing less electron-dense vesicles and the second type producing oval (S2) bodies with a homogeneous electron-dense matrix. Interlinking band-like structures are observed between S1 bodies and between S2 bodies. S1 body is synthesised in the granular endoplasmic reticulum, transported to a Golgi complex to be packaged into vesicles and routed into ducts for exudation. The synthesis of the S2 body is unresolved. Haptoral secretions manifested externally as net-like structures are derived from dual electron-dense (DED) secretory body produced in the peduncular gland cells. The DED body consists of a less electron-dense oval core in a homogeneous electron-dense matrix. On exocytosis into the pyriform haptoral reservoir, DED bodies are transformed into a secretion with two types of inclusions (less electron-dense oval and electron-dense spherical inclusions) in an electron-dense matrix. The secretions are further transformed (as small, oval, electron-dense bodies) when transported to the superficial anchor grooves, and on exudation into the gill tissues, the secretions become an electron-dense matrix. Secretory bodies associated with uniciliated structures, anchor sleeves and marginal hooks are also observed.

A Reliability Assessment Approach For Integrated Transportation and Electrical Power Systems Incorporating Electric Vehicles

With the increasing utilization of electric vehicles (EVs), transportation systems and electrical power systems are becoming increasingly coupled. However, the interaction between these two kinds of systems are not well captured, especially from the perspective of transportation systems. This paper studies the reliability of integrated transportation and electrical power system (ITES). A bidirectional EV charging control strategy is first demonstrated to model the interaction between the two systems. Thereafter, a simplified transportation system model is developed, whose high efficiency makes the reliability assessment of the ITES realizable with an acceptable accuracy. Novel transportation system reliability indices are then defined from the view point of EV’s driver. Based on the charging control model and the transportation simulation method, a daily periodic quasi sequential reliability assessment method is proposed for the ITES system. Case studies based on RBTS system demonstrate that bidirectional charging controls of EVs will benefit the reliability of power systems, while decrease the reliability of EVs travelling. Also, the optimal control strategy can be obtained based on the proposed method. Finally, case studies are performed based on a large scale test system to verify the practicability of the proposed method.

Governance structures and performance management systems in universities: a comparative study between the UK and Portugal

À semelhança do que aconteceu em muitas instituições públicas, as universidades têm enfrentado pressões crescentes para mudar, tendo de repensar as suas formas de governança e de gestão, dando mais ênfase à implementação de sistemas de gestão do desempenho (SGD). Apesar de existirem vários estudos sobre o desempenho, estes têm ignorado o uso dado à informação recolhida. Além disso, e apesar de terem ocorrido várias reformas na governança destas instituições, existem ainda poucos estudos que relacionam a governança e o desempenho. Assim, esta pesquisa visa explorar a forma como as universidades medem, reportam e gerem o desempenho e como as estruturas de governança se relacionam com estas práticas. Para alcançar o objetivo proposto, um estudo comparativo entre universidades britânicas e portuguesas foi realizado. Os dados foram recolhidos através da utilização de uma metodologia qualitativa, sendo os métodos utilizados a análise documental e entrevistas semi-estruturadas a membros dos órgãos de governo e gestão de cada instituição. A análise dos dados mostrou a inexistência de um sistema completamente integrado de gestão de desempenho (SGD) em ambas as instituições, essencialmente devido à falta de práticas de gestão de desempenho. De facto, apesar de alguns dos entrevistados terem reportado o "uso positivo" de dados sobre o desempenho, alguns relataram o "não uso" desses dados, principalmente em relação ao desempenho individual, e outros o "mau uso" dessa informação, tendo sido reportadas práticas de gaming e deturpação dos resultados. Como forma de ultrapassar alguns destes problemas, verificou-se a co-existência de duas estruturas de governança: uma 'formal', da qual fazem parte todos os órgão de governo, com um valor mais 'simbólico'; e uma estrutura 'paralela', constituída por órgãos mais ágeis, que gerem a universidade no dia a dia. Verificou-se terem sido vários os fatores a afetarem, negativa e positivamente, os SGD em ambas as instituições, tendo sido rotulados de "inibidores" e "determinantes", respetivamente. A pesquisa mostrou que, apesar de as estruturas de governança serem importantes para a implementação e funcionamento de um SGD, há outros fatores que precisam de ser levados em consideração, nomeadamente, o nível de comunicação e o nível de envolvimento dos atores no processo. Estes dois fatores são considerados relevantes para a integração bem sucedida de práticas de medição, reporte e gestão de desempenho. Esta integração, juntamente com outras mudanças que ocorreram em termos de governança, contribuirá certamente para que se passe de um sistema em que se governa o desempenho para um sistema em que se governa para o desempenho.

Reflections of universal algebras into semilattices, their Galois theories, and related factorization systems

Estabelecemos uma condição suficiente para a preservação dos produtos finitos, pelo reflector de uma variedade de álgebras universais numa subvariedade, que é, também, condição necessária se a subvariedade for idempotente. Esta condição é estabelecida, seguidamente, num contexto mais geral e caracteriza reflexões para as quais a propriedade de ser semi-exacta à esquerda e a propriedade, mais forte, de ter unidades estáveis, coincidem. Prova-se que reflexões simples e semi-exactas à esquerda coincidem, no contexto das variedades de álgebras universais e caracterizam-se as classes do sistema de factorização derivado da reflexão. Estabelecem-se resultados que ajudam a caracterizar morfismos de cobertura e verticais-estáveis em álgebras universais e no contexto mais geral já referido. Caracterizam-se as classes de morfismos separáveis, puramente inseparáveis e normais. O estudo dos morfismos de descida de Galois conduz a condições suficientes para que o seu par kernel seja preservado pelo reflector.

Channel estimation and parameters acquisition systems employing cooperative diversity

This work investigates new channel estimation schemes for the forthcoming and future generation of cellular systems for which cooperative techniques are regarded. The studied cooperative systems are designed to re-transmit the received information to the user terminal via the relay nodes, in order to make use of benefits such as high throughput, fairness in access and extra coverage. The cooperative scenarios rely on OFDM-based systems employing classical and pilot-based channel estimators, which were originally designed to pointto-point links. The analytical studies consider two relaying protocols, namely, the Amplifyand-Forward and the Equalise-and-Forward, both for the downlink case. The relaying channels statistics show that such channels entail specific characteristics that comply to a proper filter and equalisation designs. Therefore, adjustments in the estimation process are needed in order to obtain the relay channel estimates, refine these initial estimates via iterative processing and obtain others system parameters that are required in the equalisation. The system performance is evaluated considering standardised specifications and the International Telecommunication Union multipath channel models.