Management Control Research Articles

Characteristics of Water Environment and Intestinal Microbial Community of Largemouth Bass (Micropterus salmoides) Cultured Under Biofloc Model

To investigate the effects of biofloc mode on the water environment and intestinal microbial community structure of largemouth bass, a 60-day culture experiment was conducted without water replacement in 300-L glass tanks. The experiment included a control group and a biofloc group, each with three replicates. The results showed the following: (i) the richness and diversity of the water environment and fish intestinal microbial community increased under the biofloc model; (ii) Proteobacteria, Patescibacteria, and Bacteroidota were the dominant phyla in the water environment of largemouth bass, while Proteobacteria, Firmicutes, Bacteroidota, Patescibacteria, and Actinobacteriota were the dominant phyla in the gut of largemouth bass. However, differences in the relative abundance and community structure of microorganisms were observed between the two groups, suggesting that the biofloc system impacts both the water environment and intestinal microbial community structure in largemouth bass culture. (iii) A correlation analysis between water quality indices and enzyme activity with microbial abundance revealed that microbial community composition could effectively reflect water quality and fish physiological health. Based on the analysis of microbial community structure, this study offers a theoretical foundation for integrating largemouth bass culture with the biofloc system, and provides valuable data for future health management and water quality control in largemouth bass production.

Strategic Management Control Tools for the Sustainability of Seaports: A Scoping Review

This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. Existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the topic. A scoping review was used as a methodological basis, with the aim of mapping the literature on the role of accounting and management control, as well as their relationship with the triple bottom line associated with the various levels of sustainability in this sector. The results point to a diversity of tools used in developed countries, where interest in efficiency, sustainability, and strategic alignment stands out.

Wildfire-sourced fine particulate matter and preterm birth risks in Brazil: A nationwide population-based cohort study

Wildfire-specific particulate matter with diameters ≤ 2.5 µm (PM2.5) is the key component of wildfire smoke, with potentially higher toxicity than PM2.5 from other sources. In this nationwide population-based cohort study, we included 22,163,195 births from Brazil during 20102019. Daily wildfire-specific PM2.5 was estimated through the chemical transport model. Time-varying Cox proportional hazards models were used to characterize the exposure-time-response (E-T-R) relationship between weekly wildfire-specific PM2.5 exposure and preterm birth (PTB) risks, followed by subgroup analyses. A 10 µg/m3 increment in wildfire-specific PM2.5 was associated with a hazard ratio of 1.047 (95 % confidence interval [CI]: 1.032–1.063) for PTB. Stronger associations between wildfire-specific PM2.5 and PTB were observed during earlier pregnancy, among female infants, and pregnant women < 18 years old, in ethnic minorities, with a length of education ≥ 11 years, from low-income or high-temperature municipalities, and residing in North/Northeast regions. An estimated 1.47 % (95 % CI: 1.01 %1.94 %) of PTBs were attributable to wildfire-specific PM2.5 in Brazil, increasing from 2010 to 2019. The PTBs attributable to wildfire-specific PM2.5 surpassed those attributed to non-wildfire PM2.5 (0.31 %, 95% CI: 0.09 %0.57 %). Wildfire emerged as a critical source contributing to the PM2.5-linked PTBs. Prioritized fire management and emission control strategies are warranted for PTB prevention.

Public preferences for edible invasive alien marine species - The Atlantic blue crab in southern Italy

Since 2014, the provision of the aquatic ecosystem services has been gradually affected due to the biological invasion of Callinectes sapidus (Rathbun, 1896, Crustacea, Decapoda, Portunidae), commonly known as Atlantic blue crab, across several lagoon-like locations in Italy. In addition, this serious aquatic invasive species, native of North American coasts, has already inflicted economic damage of about EUR 100 million to the Italian fishing and farming communities over the past year. To counter their severe and rapid spread, the Italian Government has encouraged the fishing communities to catch as many as possible and commercially exploit them for human consumption in an attempt to manage their expansion. Since there is an ongoing promotion for the consumption of blue crab by forging novel food businesses in Italy, this paper aims to predict the public preferences and their willingness to pay (WTP) towards this biological invader. For this purpose, a discrete choice experiment approach is used, by means of a multinomial logit model (MNL) and latent class model (LCM). The social field survey involves a representative sample of 440 valid respondents in Apulia Region, southern Italy. The descriptive statistics results reveal that 67.50% of the local citizens interviewed know about the blue crab invasion, while 29.09% of them have already consumed this seafood species. In addition, the MNL results show that the most appreciated attributes of the blue crabs by respondents are freshness and large size. Further, the LCM findings reveal two representative classes of Apulian consumers; the first group of citizens (70.9% of total respondents) expresses positive appreciation for consuming blue crabs, while the second group (29.1% of total respondents) is not willing to pay a premium price regarding this potential commercial activity. Furthermore, the econometric results show that the average value that Apulian’s (i.e. those belonging to Class/Group I of respondents) WTP for blue crabs’ consumption is about EUR 18 per kilogram. In this regard, this research has public and private implications and may reasonably promote the commercial exploitation of blue crabs, enhancing the reduction of its population density through human consumption as a promised management control strategy and forging a novel profitable business mainly for local small-scale artisanal fisheries.

Applying similar modeling to study vehicle exhaust transport in a confined mining space

To scientifically and effectively manage exhaust pollution in underground confined spaces and reduce hazards from personnel exhaust exposure, a systematic study of the distribution characteristics of diesel locomotive exhaust emissions in mines is needed. Aiming at large underground coal mining operations, an experimental platform for the physical simulation of vehicle exhaust transport in restricted spaces is designed and created. The Hongliulin Coal Mine in Shaanxi Province, China, is used as a prototype, and the platform consists of a coal mining face system, ventilation system, exhaust emission system, monitoring and surveillance system, and control platform. The experimental platform with carbon dioxide simulation of diesel exhaust pollution, in the role of different wind speed, the concentration of carbon dioxide is a downward trend, the wind speed is in the low wind speed on the 0.2 m of the concentration difference of 25.75%; the experimental platform exhaust transport process presents a clear “three-zone” change rule; experimental platform carbon dioxide concentration and the field nitrogen dioxide concentration change trend is consistent. The platform functions and features can provide guidance for mine exhaust management and exhaust exposure hazard prevention and control.

Epistemic tensions in R&amp;D alliances and the role of inter-organizational management controls

Abstract Access to heterogeneous knowledge resources is suggested in the literature as an important explanation of firm innovation and performance. The exchange of knowledge, however, can be a complex managerial challenge, especially between different epistemic communities. Our research focuses on the concept of epistemic communities to illuminate the complexity of tensions that arise in heterogeneous knowledge exchange in alliances, thus filling a gap in the literature. Using the Straussian grounded theory case study approach, our research investigates the emergence of horizontal, vertical, and inter-organizational epistemic tensions and explores management controls as instruments to guide the knowledge exchange in intermediary-driven research and development alliances. We find that the source of multiple epistemic tensions is rooted in the natural social behaviors of epistemic community members and further shows how these behaviors influence the effective use of inter-organizational management controls in facilitating heterogeneous knowledge exchange.

Energy Management System and Control of Plug-in Hybrid Electric Vehicle Charging Stations in a Grid-Connected Microgrid

In the complex environment of microgrid deployments targeted at geographic regions, the seamless integration of renewable energy sources meets a variety of essential challenges. These include the unpredictable nature of renewable energy, characterized by intermittent energy generation, as well as ongoing fluctuations in load demand, the vulnerabilities present in distribution network failures, and the unpredictability that results from unfavorable weather conditions. These unexpected events work together to disturb the delicate balance between energy supply and demand, raising the alarming threat of system instability and, in the worst cases, the sudden advent of damaging blackouts. To address this issue, a fuzzy logic-based energy management system has been developed to monitor, manage, and optimize energy consumption in microgrids. This study focuses on the control of diesel generators and utility grids in a grid-connected microgrid which manages and evaluates numerous energy consumption and distribution features within a specified system, e.g., building or a microgrid. An energy management system is suggested based on fuzzy logic as a swift fix for complications with effective and competent resource management, and its presentation is compared with both the grid-connected and off-grid modes of the microgrid. In the end, the results exhibit that the proposed controller outclasses the predictable controllers in dropping sudden variations that arise during the addition of sources of renewable energy, supporting the refurbishment of the constant system.

Utilization of IoT and database system of central warehouse project in the pharmaceutical industry

This study aims to develop an MRPII device that utilizes internet technology for inventory management control processes, using case studies from pharmacutical companies in Indonesia. The research was conducted using field observation methods and system development, then comparing the manual system and MRPII. An internet-based inventory management system was created by integrating the warehouse’s material database into each material code via a QR. code. The study found that implementing the MRP II system design increases work effectiveness and reduces the risk of errors that frequently occur in conventional systems. Moreover, using the MRPII can facilitate the audit process and establish transparency in the inventory management process. Data processed using IoT is generated faster and more accurately as company operations improve quality, reduce unnecessary activities, and make it easier to organize materials and run administrative and technical processes in inventory management; it is measured based on reach, workforce requirements, supply, and handling time. In the industrial world, the MRPII database system has the potential to evolve into several more complex and comprehensive systems. It has broad integration and can assist humans working across all lines, particularly in the data processing system.

The optimization algorithm of intelligent transportation systems based on reinforcement learning

With the acceleration of urbanization and the increase in traffic load, traditional traffic management methods struggle to cope with the complexity of modern traffic conditions. Intelligent Transportation Systems (ITS), utilizing modern information technology and artificial intelligence, have improved the efficiency and safety of transportation systems. Reinforcement Learning (RL), as an adaptive optimization method, can dynamically adjust traffic signals and flow control strategies through trial and error and reward mechanisms, optimizing traffic flow management and signal control. This paper investigates the optimization algorithms of intelligent transportation systems based on reinforcement learning, including their design, application, and performance evaluation. Research indicates that RL optimization algorithms can significantly enhance the organizational performance of transportation systems, increasing the efficiency and flexibility of traffic management. Empirical analysis verifies the effectiveness of the algorithm, and future improvement directions are proposed.

Extent of Execution of P.E. Administrators’ Functions as Influenced by Their Leadership Capabilities in an Engineering University in China

This study explores the relationship between leadership capabilities and management functions of Physical Education (PE) administrators at Hubei Engineering University, China. Using a descriptive-comparative-correlational research design, data were collected from PE teachers to assess the effectiveness of administrators in strategic planning, organizing, directing/leading, and controlling. Additionally, leadership capabilities such as organizational direction, collaborative leadership, and instructional leadership were evaluated. The results revealed that administrators are generally effective in their management functions, with organizing and collaborative leadership receiving the highest scores. However, challenges related to resource management and internal control systems were identified. Significant correlations between management functions and leadership capabilities underscore the importance of strong organizational skills for effective leadership. These findings provide insights into the leadership development needs of PE administrators and suggest practical solutions for overcoming administrative challenges.

Airway management algorithm during circular tracheal resection in adult patients with cicatricial stenosis (a single-center study)

The objective was to present the experience of airway management algorithm in patients with different localization of stenosis during circular tracheal resection.Materials and methods. The retrospective analysis included 84 patients with grade II cicatricial stenosis who underwent circular tracheal resection at the period from 2018 to 2023. The patients were divided into two groups: group 1 with long-segment tracheal stenosis and group 2 with short-segment tracheal stenosis (39 and 45 patients, respectively). The age of patients in group 1 was 43 years [28–55] versus 48 [35–61] years in group 2 (p = 0.19). The patients in the groups were comparable in terms of the main parameters: gender, the ratio of women to men, BMI, class of cardiological risk, degree of risk of respiratory complications and pneumonia, degree of disability. Airway management control during surgery was provided by tracheal intubation with the installation of an endotracheal tube (ETT) proximal to tracheal stenosis or with a supraglottic airway device (laryngeal mask) i-gel (LM) before the main stage, followed by the application of the «apnea-ventilation-apnea» technique at the main stage. In patients with tracheostomy, airway management was performed by inserting endotracheal tube (ETT) into the tracheostomy opening using the «apnea-ventilation-apnea» technique until the completion of the main stage, followed by tracheal intubation through the mouth using a bronchoscope. All patients included in this study underwent tracheoplasty; patients with preserved tracheostomy were not included in the study. The choice of the method of airway management was determined after a joint discussion of the patient with the operating surgeon, endoscopists, as well as after evaluating the predictors of difficult airways and the presence of a tracheostomy in the patient.Results. The incidence of patients with tracheostomy in group 1 – 23 (59%) was higher than in group 2 – 9 (16%) (OR 5.75, 95% CI 2.18–15.17; p &lt; 0.0001), which influenced the choice of tactics for airway management, since LM tracheostomy was not used in this group of patients. The choice of tactics for airway management algorithm also depended on the extent of stenosis, so LM was used more often in group 2 – 28 (62.2%) than in group 1 – 12 (30.8%) (p = 0.004). We associate such differences with the presence of a large number of patients with tracheostomy in group 1. For airway management during surgery, LM was used in 90% of cases with cervical localization of stenosis. In group 1, the time of anesthesia and mechanical ventilation increases compared to group 2: 245 [210–275] versus 215 [180–240] min (p = 0.022) and 265 [220–400] versus 210 [180–320] min (p = 0.015), respectively. The frequency of waking up in the operating room and regaining the ability to breathe independently was higher in patients in group 2: 35 (77.8%) than in group 1 22 (56.4%) (OR 2.7, 95% CI 1.05–6.97; p = 0.036). No difference in length of hospital stay was observed in the extent of stenosis and the chosen airway management algorithm.Conclusion. The choice of airway management algorithm during circular tracheal resection in patients with grade II cicatricial stenosis is depended on the localization and extent of tracheal stenosis. The choice of laryngeal mask i-gel as the airway management algorithm is safe and alternative algorithm with tracheal intubation with short-segment cervical stenosis and absence of tracheostomy.

A Platform of Federated Learning Management for Enhanced Mobile Collaboration

Federated learning (FL) has emerged as a crucial technology in today’s data-centric environment, enabling decentralized machine learning while safeguarding user privacy. This study introduces “Federated Learning ML Operations (FedOps) Mobile”, a novel FL framework optimized for the dynamic and heterogeneous ecosystem of mobile devices. FedOps Mobile addresses the inherent challenges of FL—such as system scalability, device heterogeneity, and operational efficiency—through advanced on-device training using TensorFlow Lite and CoreML. The framework’s innovative approach includes sophisticated client selection mechanisms that assess device readiness and capabilities, ensuring equitable and efficient participation across the network. Additionally, FedOps Mobile leverages remote device control for seamless task management and continuous learning, all without compromising the user experience. The main contribution of this study is the demonstration that federated learning across heterogeneous devices, especially those using different operating systems, can be both practical and efficient using the FedOps Mobile framework. This was validated through experiments that evaluated three key areas: operational efficiency, model personalization, and resource optimization in multi-device settings. The results showed that the proposed method excels in client selection, energy consumption, and model optimization, establishing a new benchmark for federated learning in diverse and complex environments.

Robust Estimation of Crowd Density Using Vision Transformers

Estimating and predicting crowd density at large events or during disasters is of paramount importance for enhancing emergency management systems. This includes planning effective evacuation routes, optimizing rescue operations, and ensuring efficient deployment of emergency services. Traditionally, surveillance systems that rely on cameras have been employed to monitor crowd movements. However, accurately estimating crowd density using such systems presents several challenges. These challenges stem primarily from the interaction between large crowds and the limitations of two-dimensional cameras in capturing the full scope of three-dimensional spaces. Optical distortions, environmental factors, and variations in camera angles further complicate the task, making accurate estimations difficult to achieve. To address these challenges, this paper introduces a robust method for calculating crowd density that leverages advanced vision transformers. By combining the output of these transformers with a two-stage neural network, the method effectively mitigates the limitations of traditional approaches. One of the key advantages of the proposed system is its robustness, which allows it to perform well across different camera specifications, installation locations, and image aspect ratios. The method applies and evaluates various deep learning techniques, introducing improvements to existing network structures that are better suited for the problem at hand. Extensive experimental verification demonstrates that the proposed method consistently produces accurate crowd density estimates, even in diverse and complex crowd environments. This robust performance underscores its potential for improving emergency management and crowd control in real-world situations.

Emergence of psycho-cognitive and socio-political perspectives during the dashboard appropriation process: The case of industrial SMEs in Morocco

The study aims to explore how the dashboard, initially designed to provide a rational view of organizational complexity, is appropriated by organizational actors in Moroccan Small and Medium Enterprises (SMEs). The process of appropriation is iterative and complex, involving modifications to the artifact dimension of the tool and adaptations by user-actors in their cognitive, behavioral, and social dynamics. The research highlights the psycho-cognitive and socio-political factors influencing the use of the dashboard as a key management control tool. The motivation behind this study is to understand why such a tool can lead to disruptions, resistance to change, contextualization issues, and adoption problems within organizations, rather than fulfilling its initial purpose of rationalizing processes and standardizing behaviors. The research adopts a qualitative approach using the case study method, specifically multiple embedded case studies. The sample consists of three Moroccan SMEs within the industrial food sector. We deemed it appropriate to use a textual data analysis approach, selecting two methods for this purpose: lexical analysis and thematic analysis. The qualitative data analysis was conducted using NVivo 12 software. The findings indicate that the Pre-Appropriation phase creates a context that balances technical and political factors to reduce resistance among stakeholders. The subsequent Original Appropriation Phase involves a collective decision to adopt the dashboard, which can lead to either compliant integration or deviations that enhance user adaptation. Lastly, the Reappropriation phase challenges established routines, potentially resulting in either meaningful transformations or superficial engagement with the dashboard's features. This study demonstrates that the iterative process of dashboard appropriation in Moroccan SMEs, influenced by psychocognitive and sociopolitical factors, can result in resistance, adoption challenges, and unanticipated organizational adaptations and transformations.

LAND GOVERNANCE; FACTS AND EFFECTS. CASE OF THE CITY OF TAHER (WILAYA OF JIJEL IN EASTERN ALGERIA)

All religious laws and man-made laws call for the preservation and sustainability of natural resources, including land as an irreplaceable element.Compliance of land use with the guidelines of development and town planning instruments is a basic principle in land use. This rule of good governance leads to the protection of the environment, natural resources and the preservation of the natural, cultural and socio-economic heritage marking a given territory. Aware of this reality, the Algerian state anticipated this problem early on through the promulgation of laws and regulations governing territorial management, the occupation of urban land and the protection of the environment within the framework of sustainable development.However, the divide between land allocations and its use on the scale of certain urban areas on the eastern outskirts of the city of Jijel gives food for thought on the reliability and feasibility of urban planning instruments in the control of land management. . This deficiency is manifested by the disorderly extension of the built environment, the consumption of natural, forest and agricultural space. This trend, accompanied by the increase in population, generates increasing needs for equipment and amenities and difficulties in the management of all types of waste produced.Taking the case of the city of Taher as a study framework, the decadence of heritage wealth (social way of life, agricultural activities, low population and construction density, hygiene and environmental balance) can increase on board be noticed in view of the areas withdrawn annually from natural landscapes and agriculture. In order to control urbanization and meet the needs for individual housing, the municipality of Taher has planned several subdivisions in accordance with the town planning plan. Despite the fact that the majority of designated land bases are of a public legal nature, these operations for individual residential use have been abandoned under the effect of constraints and disputes. As a result, the land areas in question are invaded by constructions which do not necessarily meet town planning standards and land use rules.

Systematic Review of the Effect of Financial Management Practices on Service Delivery in Secondary Schools

In this systematic review analysis design, we explore the available peer-reviewed literature on the effect of financial management practices on service delivery in African secondary schools. Specifically, we reviewed the effect of budgeting, auditing and financial internal control on the service delivery in secondary schools. Study findings reveal that budgeting ensures effective implementation of education programs. In addition, the activities in the secondary school system are adequately planned and allocate resources apportioned to ensure effective execution and implementation. Besides, audits of school accounts result in good financial management and effective control mechanism that ensures overall operational efficiency. From the results of this review, we hereby suggest that Head teachers need to manage financial resources more responsively for effective performance and fulfilling of institutional needs, those of the teachers, students and other stakeholders of respective secondary schools. It is very crucial for school administrators and support staff in charge of finances and resource mobilization to regularly attend professional development course in order to acquire relevant financial skills and competencies required for effective management of resources in the school so as to tremendously improve on the quality of secondary schools’ service delivery.

Changes in field-based research in accounting

PurposeMerchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whether the field studies have contributed to accounting research and textbooks.Design/methodology/approachThe authors identified and classified 1,115 field-based accounting articles published in 14 accounting journals from 2005 to 2022 to uncover any changes. Thereafter, bibliometric analysis was conducted using data from SciVal.FindingsThe results show several significant changes. Firstly, the growth of field studies has more than trebled as nearly all journals published at least some field studies. Secondly, field research is no longer as confined to management accounting as before. It is gaining increasing traction in auditing, financial accounting and corporate social responsibility (CSR). Thirdly, while interview-based accounting research was clearly the most popular, the fastest growth was seen in mixed-methods non-management accounting research. While public sector management control case studies and content analysis of CSR were the most popular topics of interview-based studies, audits were the most popular topic in mixed-methods research. Authors based in large universities in large English-speaking countries have been most productive, followed by authors based in Europe and Asia. Based on citation analysis, the field studies have contributed to academic research substantially more than to textbooks.Originality/valueAn analysis of changes and trends improves the understanding of what has happened in accounting research and the development over time.

Where is democracy nestled? Reflections on organizational degeneration based on an artists’ cooperative

PurposeThis article presents a compelling case study of a workers’ cooperative in the cultural sector. It offers a unique opportunity to delve into the tensions between managerial and democratic control, particularly in the context of heightened artistic claims. The pivotal role of an accountant in management for nearly two decades sparks a thought-provoking question about the potential for cooperative degeneration.Design/methodology/approachOur research employs a rigorous qualitative method, utilizing semi-structured interviews of six key members and a comprehensive analysis of legal, accounting and other media documents.FindingsOur findings offer a significant perspective, refuting any indications of organizational degeneration. The decision-making processes continue to uphold democratic principles. While the manager and his administrative staff wield substantial authority, this is justified by their duty to preserve the collective. This duty is executed under democratic control, facilitated by information transparency. The low level of democratic participation poses a challenge, but the manager’s initiatives are aimed at addressing this. The effectiveness of this control, however, relies on the active participation of the members, which acts as a strong deterrent against organizational degeneration.Originality/valueThe originality of our contribution lies in our reference to Chester Barnard whose reflections on industrial democracy have been forgotten, reflections linked to his conception of managerial authority. We also highlight the importance of empowering individual members, which leads them to consider the consequences of their actions. As a result, the manager is not placed in a situation where he has to decide alone, as the scope of his unilateral powers is de facto delimited.

Indonesia’s real estate value potential: the role of green innovation and effective management control systems

Indonesia’s real estate value potential: the role of green innovation and effective management control systems

CRISPR/Cas12 System-Based Assay for Rapid, Sensitive Detection of Rotavirus in Food Samples.

Foodborne viruses have become an important threat to food safety and human health. Among the foodborne viruses, group A rotavirus is the most important pathogen of diarrhea in autumn and winter. The field detection of rotavirus is crucial for the early control of infection and patient management. Quantitative real-time reverse transcription-polymerase chain reaction is the most widely used in virus detection. However, the technique relies on high-cost instruments and trained personnel, which limit its use in field detection. In this study, we developed accurate, realizable, and simple detection methods by combining optimized CRISPR (clustered regularly interspaced short palindromic repeats) Cas12 and reverse transcription loop-mediated isothermal amplification (RT-LAMP) (reverse transcription loop-mediated isothermal amplification) to reduce the requirements for temperature control and costly real-time fluorescence polymerase chain reaction instruments. We investigated two nucleic acid detection systems combining RT-LAMP with CRISPR Cas12a and RT-LAMP with CRISPR Cas12b and compared them with reverse transcription-quantitative polymerase chain reaction. The resulting detection system only needs a reaction temperature and in single tube to react for 60 min with the detection sensitivity of 38 copies/μL. Overall, this study developed an innovative method for the rapid detection of rotavirus in food samples, which will help to effectively identify food contaminated by pathogens and prevent human infections and economic losses caused by disease outbreaks.