Strategic Control Research Articles

Changes in the Strategic Internal Control of Companies under Crisis Pressure

Purpose of the article: The article aims at presenting and analysing key changes in the strategic internal control of companies under the pressure of crisis phenomena. The research question is how to adapt the strategic internal control to an evolving crisis through inclusion of control environmental sustainability measures, and strategic model adaptation.Methodology: A qualitative approach has been applied along with the research of larger companies from the brewery sector and small-and medium sized enterprises from the knitted fabrics manufacturing sector in Bulgaria. The study has also taken into consideration some companies’ strategic documents, as well as interviews with companies’ managers. The gathered information has been systematized, compared and evaluated with the help of the “Relative (Competitive) Advantage Matrix” model.Scientific aim: Understanding the impact of changes in strategic internal control on management under the pressure of crisis phenomena.Findings: The analysing of the quasi-control environment and competitive advantages is an important strategic management issue during crises. Competitive advantages derive mainly from the characteristics of the product (or service) that make it better than the products (or services) of competitors and they are associated with changes in the strategic internal control of companies under the pressure of hard times.Conclusions: Strategic internal control has to be adapted to the crisis situation through control environmental sustainability measures, strategic model adaptation and selected competitive advantages. Business processes are changing as a result of crisis times, then the control environment, risk assessments and competitive advantages need to be more detailed and analysed in different aspects. At the same time, the strategic internal control in hard times faces unexpected results, such as a drastic reduction in the incomes, a decrease in retail sales or a drastic increase in online sales. Using the collected information, comparisons can be made to better outline similarities and differences that will point out ways for improvement. This information should be brought to the attention of the personnel of the companies. The change in the activities should not be delayed in time, since information quickly becomes out-dated.

Timing and Length of Nocturnal Sleep and Daytime Napping and Associations With Obesity Types in High-, Middle-, and Low-Income Countries

Obesity is a growing public health threat leading to serious health consequences. Late bedtime and sleep loss are common in modern society, but their associations with specific obesity types are not well characterized. To assess whether sleep timing and napping behavior are associated with increased obesity, independent of nocturnal sleep length. This large, multinational, population-based cross-sectional study used data of participants from 60 study centers in 26 countries with varying income levels as part of the Prospective Urban Rural Epidemiology study. Participants were aged 35 to 70 years and were mainly recruited during 2005 and 2009. Data analysis occurred from October 2020 through March 2021. Sleep timing (ie, bedtime and wake-up time), nocturnal sleep duration, daytime napping. The primary outcomes were prevalence of obesity, specified as general obesity, defined as body mass index (BMI; calculated as weight in kilograms divided by height in meters squared) of 30 or greater, and abdominal obesity, defined as waist circumference greater than 102 cm for men or greater than 88 cm for women. Multilevel logistic regression models with random effects for study centers were performed to calculate adjusted odds ratios (AORs) and 95% CIs. Overall, 136 652 participants (81 652 [59.8%] women; mean [SD] age, 51.0 [9.8] years) were included in analysis. A total of 27 195 participants (19.9%) had general obesity, and 37 024 participants (27.1%) had abdominal obesity. The mean (SD) nocturnal sleep duration was 7.8 (1.4) hours, and the median (interquartile range) midsleep time was 2:15 am (1:30 am-3:00 am). A total of 19 660 participants (14.4%) had late bedtime behavior (ie, midnight or later). Compared with bedtime between 8 pm and 10 pm, late bedtime was associated with general obesity (AOR, 1.20; 95% CI, 1.12-1.29) and abdominal obesity (AOR, 1.20; 95% CI, 1.12-1.28), particularly among participants who went to bed between 2 am and 6 am (general obesity: AOR, 1.35; 95% CI, 1.18-1.54; abdominal obesity: AOR, 1.38; 95% CI, 1.21-1.58). Short nocturnal sleep of less than 6 hours was associated with general obesity (eg, <5 hours: AOR, 1.27; 95% CI, 1.13-1.43), but longer napping was associated with higher abdominal obesity prevalence (eg, ≥1 hours: AOR, 1.39; 95% CI, 1.31-1.47). Neither going to bed during the day (ie, before 8pm) nor wake-up time was associated with obesity. This cross-sectional study found that late nocturnal bedtime and short nocturnal sleep were associated with increased risk of obesity prevalence, while longer daytime napping did not reduce the risk but was associated with higher risk of abdominal obesity. Strategic weight control programs should also encourage earlier bedtime and avoid short nocturnal sleep to mitigate obesity epidemic.

Strategic trade control in a time of geopolitical competition: A European perspective

Strategic trade control in a time of geopolitical competition: A European perspective

Visitation of artificial watering points by the red fox (Vulpes vulpes) in semiarid Australia.

The introduced red fox (Vulpes vulpes) now occupies most of the Australian continent outside the tropics, including arid and semiarid ecosystems. Information on the water requirements of foxes is scant, but free water is not thought to be required if adequate moisture‐containing food is available. The frequency and duration of visits by foxes fitted with GPS collars to known artificial watering points in semiarid Australia were recorded for 22 individual foxes across four austral seasons between October 2015 and November 2017, providing >93,000 location fixes. We modeled home range and the distance traveled by range‐resident foxes beyond their home range to reach known water sources. We used recurse analysis to determine the frequency of visitation and step‐selection functions to model the speed and directionality of movement inside and outside the home range. Our study demonstrates that some foxes in this semiarid environment utilize free‐standing water. The findings suggest that artificial watering points can be used as a focal point for conducting strategic fox control in arid and semiarid environments. Additionally, strategies that restrict access to water by foxes may reduce their duration of occupancy and/or long‐term abundance in parts of the landscape, thus providing benefits for conservation and agriculture.

Analysis of Socio-demographic Characteristics of Adult Haematological Malignancies at a University Teaching Hospital, North-Central Nigeria

There exists a strong association between sociodemographics and risk of Haematological malignancies (HMs), documented in a wide range of populations, yet relatively little is known about the extent of their causal link. Sociodemographics are classifiable characteristics of populations. The analysis of these features may aid in identifying disease predictors, which may be essential to incidence reduction and improved outcomes. In this retrospective study design, 78 cases of adult HMs diagnosed at Benue State University Teaching Hospital from June 2012 to July 2019, were analysed to determine the effects of age, sex, religion, tribe, marital status, household income, employment status and educational level on HMs. The study showed that age and sex were predictors of HMs, particularly the middle and older age groups. Marital status, religion, tribe, educational level, employment status and household income showed no significant association with HMs. The findings may help clinicians make informed risk assessments of their patients and provide the appropriate framework for strategic disease control, policy formulation, resource allocation, and further research focus. We advocate for expanded research with focus on the effects of sociodemographics on outcomes of HMs.

Fronto-parietal homotopy in resting-state functional connectivity predicts task-switching performance

Homotopic functional connectivity reflects the degree of synchrony in spontaneous activity between homologous voxels in the two hemispheres. Previous studies have associated increased brain homotopy and decreased white matter integrity with performance decrements on different cognitive tasks across the life-span. Here, we correlated functional homotopy, both at the whole-brain level and specifically in fronto-parietal network nodes, with task-switching performance in young adults. Cue-to-target intervals (CTI: 300 vs. 1200 ms) were manipulated on a trial-by-trial basis to modulate cognitive demands and strategic control. We found that mixing costs, a measure of task-set maintenance and monitoring, were significantly correlated to homotopy in different nodes of the fronto-parietal network depending on CTI. In particular, mixing costs for short CTI trials were smaller with lower homotopy in the superior frontal gyrus, whereas mixing costs for long CTI trials were smaller with lower homotopy in the supramarginal gyrus. These results were specific to the fronto-parietal network, as similar voxel-wise analyses within a control language network did not yield significant correlations with behavior. These findings extend previous literature on the relationship between homotopy and cognitive performance to task-switching, and show a dissociable role of homotopy in different fronto-parietal nodes depending on task demands.

The Influence of the Antecedents of SCQRM Implementation on Organizational Performance with the Moderating Role of Organizational Culture in the Indonesian Navy

This study aims to determine the effect of the antecedents of Supply chain quality risk management (SCQRM) implementation on organizational performance with the moderating role of organizational culture in the Indonesian Navy. Based on data from questionnaire survey data totaling 260 Indonesian Navy officers, the SCQRM theory model is proposed and the structural equation model is used to test the proposed hypothesis. The results show that strategic leadership, information, and control mechanisms are significant antecedents of SCQRM implementation. Furthermore, strategic leadership and information significantly contribute to organizational performance. An interesting finding is that control mechanisms do not have a direct impact on organizational performance, but they do contribute indirectly to organizational performance mediated by SCQRM implementation. Also, SCQRM implementation significantly contributes to organizational performance and the moderating effect of organizational culture strengthens the relationship between SCQRM implementation and organizational performance. This study focuses on the concept and implementation of SCQRM in Indonesian Navy logistics with the role of strategic leadership, information, control mechanisms, and organizational culture to improve organizational performance using single respondents and expert perceptions, namely Indonesian Navy Officers. The managerial implications suggest that complementary benefits arise from the adoption of a more holistic approach to the management of supply chain quality risk at the organizational level with supported the role of strategic leadership, information, control mechanisms, and organizational culture will improve organizational performance. Three contributions to science in the development of SCQRM theory. First, this study develops an SCQRM theoretical model with three unique dimensions (supplier development, risk management integration, and proactive product recall). Second, this study provides a new perfection of how the complementarity system of SCQRM is operated to improve organizational performance. Moreover, the findings imply that a successful SCQRM implementation is built on a complementarity power in risk management resources and routines. The multiple manifestations of the three SCQRM dimensions are all driven by a cohesive, yet unobserved synergy, which also forms one of the competencies of the organization. Third, this study also provides a new perfection on the role of strategic leadership, information and control mechanisms as antecedents of SCQRM implementation, and the moderating role of organizational culture that strengthens the relationship between SCQRM implementation and organizational performance.

Effects of elevated CO2 treatment of Populus davidiana × P. bolleana on growth and detoxifying enzymes in gypsy moth, Lymantria dispar

To date, elevated CO2 concentrations in the environment caused by various human activities influence diverse areas of life, including the interactions between insects and plants. The Lymantria dispar is one of the most severely destructive pests, which further could inflict ecological and economical damage. In this experiment, one-year-old Populus davidiana × P. bolleana plants were grown in CO2-enhanced environments for one month at three different CO2 concentrations: 397 ppm (atmospheric CO2 concentration), 550 ppm and 750 ppm (two predicted elevated CO2 concentrations). The 3rd instar L. dispar larvae then fed on the treated poplar seedlings covered in a nylon bag. The L. dispar larvae fed on poplar seedling treated for 96 h showed the highest growth rate at all CO2 concentrations. Enzymatic activity of treated larvae showed the highest GST and P450 activity at 750 ppm CO2. The relative expressions of seven CYP and ten GST genes in L. dispar larvae were analyzed quantitatively using real-time RT-PCR, which the results were expressed variably. Compared to 397 ppm CO2, the expression of CYP4L23 was down-regulated, while the expressions of other CYP genes were up-regulated. Meanwhile, only GSTo1 gene showed down-regulated at 48 h and 96 h in 750 ppm CO2 treatment, while GST expression level for the other nine GST genes showed up-regulated at 48 h and 72 h. These results offer the insight into plant-insect interactions under global climate change and furthermore will provide essential information for strategic pest control based on biochemical and molecular levels changes in gypsy moths.

The structuring of cash flow information as part of strategic management accounting

Subject. Considered together with assets, liabilities, financial results, cash flows give a comprehensive view of the company's position and its market value. Such estimates are important for strategic management and should be based on the reliable information, which may proceed from strategic management reporting. Objectives. I outline aspects for structuring the cash flow information as part of strategic management reporting. Methods. Practical recommendations are based on proceedings of the Russian and foreign scholars, methods of analysis, synthesis and generalization. Results. The article presents methodological principles for structuring the cash flow information, which are focused on aspects, subjects of strategic control and regulation, key strategic benchmarks of net cash flows, its balance, significance for key strategic values, as they shape the structure, content and purpose of the strategic management statement on cash flows. Conclusions and Relevance. The aspects for structuring the cash flow information help develop methodological principles for strategic management reporting and accounting and improve the quality of information supplied for strategic management. The findings are of practical significance for enhancing strategic management reporting on cash flows so as to improve the quality of available information for assessing the financial position and an increment of the market value of a company.

Increasing cognitive load attenuates the moderating effect of attentional inhibition on the relationship between posttraumatic stress symptoms and threat-related attention bias variability

Theory and empirical evidence suggest that those with higher posttraumatic stress (PTS) symptoms and better attentional control (i.e., the strategic control of higher-order executive attention in regulating bottom-up, stimulus driven responses to prepotent stimuli; Sarapas et al., 2017) can use that ability to disengage and shift attention away from threat stimuli and reduce threat-related attentional dysregulation (i.e., avoidance/overcontrollers). Those with relatively worse attentional control lack the requisite resources to do this, leading to prolonged attentional engagement with threat stimuli and threat-related attention dysregulation (i.e., maintenance/undercontrollers). Given that attentional control is a limited resource, strategic avoidance of threat information or reduced threat-related attention dysregulation may not be possible among those with relatively higher attentional control when cognitive load is relatively high. To test this hypothesis, the interaction between PTS symptoms, attentional control, and cognitive load was examined as a predictor of threat-related attentional bias and threat-related attention bias variability. Participants (N = 125 undergraduate students) were randomly assigned to high or low load conditions. Participants completed self-report measures of PTS symptoms, a behavioral measure of attentional control, and a novel task that assessed threat-related attentional bias via eye movements and threat-related attention bias variability via button press. The results of a series of hierarchical regressions showed that attentional control moderated the relationship between PTS symptoms and threat-related attention bias variability in the low, but not high, load condition. This moderation effect was not observed for threat-related attentional bias assessed via eye-tracking. Consistent with theory, under conditions of higher cognitive load, overcontrollers may not be able to use attentional control to consistently regulate threat-related attention. Study findings suggest that it may be important to consider contextual factors that increase cognitive load, as well as individual differences in attentional control, when developing attention bias modification interventions to reduce PTS symptomatology.

Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector

PurposeThe purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.Design/methodology/approachThe paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.FindingsIn the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.Originality/valueWith the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Evaluation of different strategic control protocols for Rhipicephalus microplus on cattle according to tick burden

The development of a strategic protocol is fundamental to the control of Rhipicephalus microplus. The efficacy of different strategic tick control protocols (Day 1 to Day 119) using commercial acaricides according to R. microplus burden on bovines was evaluated. Female ticks (4.5–8 mm in length) were initially counted on cattle to form four groups of bovines with low and high tick burdens (treated and control), with 10 animals each. The animals were then (Day 0) kept in different paddocks, and the bovines from the two treated groups received their first treatment. The main difference in the protocols was the use of a spray formulation on animals with high tick burden. Additionally, the criterion for animal re-treatment (treatment interval) during the proposed strategic protocol was evaluated according to tick length by visual inspection — if 30% of the bovines of a group presented ticks < 4 mm between their legs and dewlap, the treatment was applied, which could change the originally proposed intervals. The number of days for which animals from the treated groups remained without acaricide administration (palliative control, ≥30 tick females < 4 mm) after the end of the strategic tick control protocol was recorded. Tick counts and visual inspection were done weekly until days 203 and 119, respectively. The results showed that the adopted protocol was successful based on calculated efficacy. Mean efficacies from Day 7 to Day 119 were 86.1% and 96.1% for treated groups with low and high tick burdens, respectively, and mean tick count did not differ between them (P > 0.05) but did differ from their respectively controls (P = <0.0001). The use of spray formulation at the beginning of the protocol for animals with a high tick burden helped to avoid harmful tick infestations. Visual analysis of tick length anticipated the proposed treatment intervals. Treated groups remained without palliative treatment for 70 days, while control groups needed treatment every 28 days. It was concluded that strategic control protocols must be developed according to tick burden, and tick length can be used to indicate when treatment needs to be applied.

Non-invasive brain stimulation shows possible cerebellar contribution in transfer of prism adaptation after-effects from pointing to throwing movements

Whether sensorimotor adaptation can be generalized from one context to others represents a crucial interest in the field of neurological rehabilitation. Nonetheless, the mechanisms underlying transfer to another task remain unclear. Prism Adaptation (PA) is a useful method employed both to study short-term plasticity and for rehabilitation. Neuro-imaging and neuro-stimulation studies show that the cerebellum plays a substantial role in online control, strategic control (rapid error reduction), and realignment (after-effects) in PA. However, the contribution of the cerebellum to transfer is still unknown. The aim of this study was to test whether interfering with the activity of the cerebellum affected transfer of prism after-effects from a pointing to a throwing task. For this purpose, we delivered cathodal cerebellar transcranial Direct Current Stimulation (tDCS) to healthy participants during PA while a control group received cerebellar Sham Stimulation. We assessed longitudinal evolutions of pointing and throwing errors and pointing trajectories orientations during pre-tests, exposure and post-tests. Results revealed that participants who received active cerebellar stimulation showed (1) altered error reduction and pointing trajectories during the first trials of exposure; (2) increased magnitude but reduced robustness of pointing after-effects; and, crucially, (3) slightly altered transfer of after-effects to the throwing task. Therefore, the present study confirmed that cathodal cerebellar tDCS interferes with processes at work during PA and provides evidence for a possible contribution of the cerebellum in after-effects transfer.

Prevalence and intensity of gastrointestinal nematode infection in domestic horses (Equus Caballus) in the Sudano-Guinean Altitude Zone of the North West Region of Cameroon

A study was conducted from &nbsp;March to September 2020 in five Sub-Divisions in Donga Mantung to determine the prevalence and &nbsp;intensity of gastrointestinal (GI) nematode infection of domestic horses with the objective to develop and implement strategic parasitic control measures. &nbsp;A total of 794 randomly selected horses (317 males and 477 females), aged ≤1 to ≥7 years old were examined using standard parasitological procedure. Fresh fecal samples were collected from the rectum and examined coprologicaly in the laboratory for the presence of GI nematode eggs. A qualitative flotation &nbsp;technic using saturated sodium chloride solution and a quantitative technic using the Mc Master Slide method of coprological analysis were realized. Result indicated &nbsp;nine species of nematodes (Strongylus equinus, Parascaris equorum, Oxyuris equi, Habronema muscae, Strongyloides westeri, Trichostrongylus axei, Trichonema sp, Triodontophorus serratus and Dictyocaulus aenfieldi) were identified. Horses harbored one or more nematode infection with a total prevalence rate of 100% for the gastrointestinal nematodes. The two genera of nematodes commonly encounter during the study period were Strongylus equinus type of egg (97,0% ) and Parascaris equorum (52,0%) in horses. There was a significant difference (P&lt;0.05) in prevalence of Strongyle type of eggs and P. equorum between species.&nbsp; The mean intensity of infection was 1459 ± 956 in horses with age 3 years. Poly-parasitic infections with prevalence of 98,0% were more common &nbsp;than mono-parasitic infections of 2,0%. These results suggest the possible need of studying the epidemiology, economic impact of these nematodes affecting the equine industry, stimulating important aspects to livestock programs and prevention activities.

Strategic management accounting in the system of information space of the enterprise

The paper deals with the peculiarities of the formation of strategic management accounting as accounting and analytical support for adopting strategic managerial decisions. The change in economic realities naturally requires the introduction of modern management technologies that it is impossible without the development of relevant accounting and analytical provision, including focusing, processing and submission of accounting and analytical information to adopt strategic decisions. The purpose of the paper is to determine the role of strategic management accounting in the enterprise information space. The problems of the functioning of strategic management accounting in Ukrainian enterprises are determined: the delimitation of analytical and accounting functions, a one-sided vision of the problem of the methodology of strategic management accounting only as a set of accounting procedures, beyond the connection with analytical functions leads to a decrease in the effectiveness of strategic management accounting and separation from intra-production management. Expert analysis is carried out in questioning two groups of respondents (managers and stakeholders) on an existing system of strategic management accounting as an information platform of trading enterprises. The results of the study confirm that in most such companies, there is a lack of or insatiable use of strategic management accounting as an information platform for strategic management. The development of a strategic approach in accounting practice determines the expansion of the accounting, analytical and control instrument for the formation of information when making strategic management decisions. The components of the management function are analyzed: strategic analysis, strategic monitoring, strategic control. The prospects for further research are determined: the choice of methods and tools for strategic management accounting in the management system of a trading enterprise, especially for the needs of strategic analysis, strategic monitoring and control.

Characterising sensorimotor adaptation in Complex Regional Pain Syndrome

It has been suggested that sensorimotor conflict contributes to the maintenance of some pathological pain conditions, implying that there are problems with the adaptation processes that normally resolve such conflict. We tested whether sensorimotor adaptation is impaired in people with Complex Regional Pain Syndrome (CRPS) by characterising their adaption to lateral prismatic shifts in vision. People with unilateral upper-limb CRPS Type I (n = 17), and pain-free individuals (n = 18; matched for age, sex, and handedness) completed prism adaptation with their affected/non-dominant and non-affected/dominant arms. We examined 1) the rate at which participants compensated for the optical shift during prism exposure (i.e., strategic recalibration), 2) endpoint errors made directly after prism adaptation (sensorimotor realignment) and the retention of these errors, and 3) kinematic markers associated with strategic control. Direct comparisons between people with CRPS and controls revealed no evidence of any differences in strategic recalibration, including no evidence for differences in a kinematic marker associated with trial-by-trial changes in movement plans during prism exposure. All participants made significant endpoint errors after prism adaptation exposure, indicative of sensorimotor realignment. Overall, the magnitude of this realignment did not differ between people with CRPS and pain-free controls. However, when endpoint errors were considered separately for each hand, people with CRPS made greater errors (indicating more rather than less realignment) when using their affected hand than their non-affected hand. No such difference was seen in controls. Taken together, these findings provide no evidence of impaired strategic control or sensorimotor realignment in people with CRPS. In contrast, they provide some indication that there could be a greater propensity for sensorimotor realignment in the CRPS-affected arm, consistent with more flexible representations of the body and peripersonal space. Our study challenges an implicit assumption of the theory that sensorimotor conflict might underlie some pathological pain conditions.

ПРИБЫЛЬ В СИСТЕМЕ СТРАТЕГИЧЕСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА И ОТЧЕТНОСТИ

The company's financial results are the main object of strategic accounting, control and regulation, the optimal formation of which contributes to the effective implementation of the company's mission, strengthening its competitive position and financial stability. This article presents a model of strategic accounting of financial results, focused on the principles of decentralization of managerial powers in the system of strategic management for the centers of financial responsibility. As a management structure, the center of the highest level of strategic management - the profit center-is designated. The structure of the profit center is developed, the format and content of the profit budget, the format and content of strategic reporting on the profit center are defined. The presented concept of strategic management accounting of financial results makes it possible to increase the efficiency of achieving the main goal of companies ' activities - maximizing profit and business capitalization.

PROBLEMS OF DELIMITATION OF POWERS AND RESPONSIBILITIES OF THE SUPERVISORY BOARD AND THE EXECUTIVE BODY OF THE BANK

The article is devoted to the study of the issue of delimitation of powers and areas of responsibility between the supervisory board and the executive body of the Bank. There is a contradiction between the rules regarding the realization of the supervisory board management and control over bank’s management in Ukrainian legislation, management and control (supervisory) functions of the supervisory board are insufficiently differentiated, which complicates application of law and understanding the legal status of the supervisory board. In this regard, it is extremely difficult to define the responsibilities and powers of the members of the supervisory board and members of executive board in the bank, as well as to separate the responsibilities and powers of the members of the supervisory board from the responsibilities and powers of the executive board members. Law does not fully define the limits of the powers of the supervisory board and the executive board in the bank. This is due to the lack of an exhaustive list of issues on which decision-making falls within the competence of the supervisory board, and the unregulated legal status of the supervisory board. The legislator distinguishes between such concepts as "competence" and "exclusive competence" of the supervisory board. If law provides the issues related to the "exclusive competence" of the supervisory board, law does not define the list of issues related to the "competence" of the supervisory board. However, the members of the supervisory board and the executive board of the bank are responsible for the activities of the bank within their powers. Given the above, it is impossible to establish the scope of responsibility of members of the supervisory board and to differentiate the responsibilities of members of supervisory board and members of the executive board. The reason for this is the combination of the functions of the supervisory board according to the American model (when the supervisory board and the executive body are united in one body — the board of directors) and the German model (separately the supervisory board and the executive body). Despite the fact that Ukraine has chosen a two-tier corporate governance structure, which is widely used in Germany, the way to apply this structure is different. Under Ukrainian law, the supervisory board, like the executive body, is responsible for the management of the joint-stock company, which is more typical of the powers of the board of directors according to the American model. The article proposes to develop and define in the law the boundary between current management and strategic management, between management and control, as well as the legal consequences of the supervisory board’s decisions on operational activities and the procedure for delegation of powers between the bank’s bodies. It is considered correct if the competence of the supervisory board should include only control (supervisory) functions and the responsibility of the members of the supervisory board should be limited exclusively to the control over the work of the executive board.

THE MODERATOR ROLE OF STRATEGIC PLANNING PERFORMANCE IN THE EFFECT OF MANAGERS AUTONOMY ON STRATEGIC CONTROL: A RESEARCH IN KONYA ORGANİZED INDUSTRIAL ZONE

This study's main purpose is to determine whether "strategic planning performance" has a moderator function in the effect of manager autonomy, which is a positive manager behavior, on strategic control. In this study, whether strategic planning performance has a moderator role in the effect of manager autonomy on strategic control is tried to be answered. According to the quantitative research method and relational scanning model, the research is structured, one of the general scanning models. The data required to test the research hypotheses were collected according to the convenience sampling technique, and statistical analyzes were made on the collected data using AMOS and SPSS programs. According to the findings obtained from the research data analysis, it was determined that managers' autonomy behaviors have positive effects on strategic control, and strategic planning performance has a significant effect on strategic control. On the other hand, it has been determined that strategic planning performance does not have a moderator function in the effect of manager autonomy on strategic control. In organizations where manager autonomy is high, strategic control also increases, and at the same time, strategic planning performance strengthens strategic control. On the other hand, it is seen that strategic planning performance does not affect the interaction between manager autonomy and strategic control. These results show that managers who can make autonomous decisions can ensure stability and control in the organization, while control also improves performance.

RETRACTED ARTICLE: Influence of enterprise cloud computing database application and enterprise debt financing based on SVM algorithm: internal control quality analysis

The continuous deepening of the development of my country's market economy has brought more development opportunities to Chinese enterprises, which has made the development of Chinese enterprises more rapid. A financial crisis in an enterprise will bring about disastrous consequences such as investment loss, unemployment of employees, and unrecoverable credit, which will further affect the country's economic development, financial security and social stability. Therefore, the impact of corporate cloud computing database applications and corporate debt financing has attracted widespread attention, and the impact of corporate debt financing capabilities and debt financing costs have become the main issues studied in this article. This article uses scientific methods to establish an effective financial crisis early warning model, conducts an empirical analysis of the financial data of listed companies in my country, selects indicators that have a significant impact on the financial status of the enterprise, and obtains an accurate early warning classification of the financial status of the enterprise, which verifies this article The feasibility and effectiveness of the proposed early warning ideas, early warning index system and early warning methods. This article also focuses on the internal risk management methods of enterprises, and makes an in-depth study on whether high-quality internal control can weaken creditors' expectations of risks caused by corporate strategic differences, thereby weakening the relationship between strategic differences and corporate debt financing. Based on the conclusions obtained, this article puts forward a number of constructive suggestions for Chinese enterprises to optimize their strategic positioning and control operating risks to alleviate financing difficulties, which have certain theoretical significance and practical value.