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Diabetes in the world is a big problem. In addition, in Peru there are high cases of diabetes mellitus type 2, this happens due to insulin resistance, which causes damage to muscle, liver. In addition to the fact that the fat cells do not generate insulin correctly is because the body needs to generate more insulin so that glucose can enter the cells. Due to the problem that exists, a solution to the problem was sought with the objective of developing the design of a mobile application to monitor in real time, in such a way that it helps patients with diabetes to have a good monitoring plan. The methodology developed in the research is Design Thinking as it fits perfectly to the solution of the problems of society which was successfully developed using the phases of empathizing, defining, ideating, prototyping and finally testing. As a result, the design of the mobile application to monitor and control in real time patients with diabetes mellitus type 2 in Peru was obtained. In addition, obtained data on diabetes in Peru verified by the Ministry of Health, such as the results of registered cases of diabetes in Peru 2022, type of diabetes that develop in Peru on a large scale, type of diabetes in men and women. The complications that arise in the progression of the disease in addition to the cases of records according to sex and period of the year 2020 to 2022. Also, the cases presented diabetes throughout Peru therefore a survey was conducted where professors of the Universidad de Ciencias y Humanidades were conducted to qualify the prototypes for development which returned favorable results for implementation.

The reason for this study is to look at oversight according to an Islamic point of view and the sort of management wanted in Islam. In practice, there are a lot of irregularities in both government and non-government organizations that result in a lot of losses, both financial and non-financial. This is why supervision is so important. However, the majority of those responsible are Muslims. Utilizing composed information, this study utilizes a subjective methodology in view of writing studies. by investigating and utilizing the information contained in the Koran, Sunnah, assessments of researchers, reference books, and logical diaries that are distributed electronically, utilizing the methodology of content examination and maudhui understanding. According to the findings of this study, supervision from an Islamic perspective is: supervision that is already in place in humans, such as the belief that Allah will always watch over and punish humans for their actions; and supervision for both individuals and groups in the form of amar ma'ruf nahi munkar. A form of Islamic supervision that is carried out by leaders and members of communities or organizations is individual piety derived from monotheism and faith in Allah SWT. Systems and technology are used to implement and enforce sharia-compliant rules

The article defines the main features of modern company management, which include: anti-crisis, innovativeness, value orientation, controlling. The need to take these features into account when forming and realizing the financial potential as a component of the economic potential of the enterprise is described. It is proposed to form a separate innovation and investment potential along with other types of potential. At the same time, the financial potential ensures continuous innovativeness precisely because of the most dynamic innovation-investment potential with its intellectual component, thereby ensuring the constant competitive advantages of the enterprise. The interaction between financial and economic potential is described through the model of a balanced scorecard, which takes into account non-financial indicators and makes it possible to assess the contribution to the financial result and the potential of various resources of the enterprise., У статті визначені основні особливості сучасного менеджменту компанії, до яких відносяться: антикризовість, інноваційність, вартісно-орієнтованість, контроллінговість. Описана необхідність врахування цих особливостей при формуванні й реалізації фінансового потенціалу як складової економічного потенціалу підприємства. Запропоновано формувати окремий інноваційно-інвестиційний потенціал наряду з іншими видами потенціалу. При цьому, фінансовий потенціал забезпечує безперервну інноваційність саме через такий найбільш динамічний інноваційно-інвестиційний потенціал з його інтелектуальною компонентою, забезпечуючи тим самим постійні конкурентні переваги підприємства. Описано взаємодію фінансового з економічним потенціалом через модель збалансованої системи показників, за допомогою якої враховуються нефінансові показники і яка уможливлює оцінювати внесок у фінансовий результат і потенціал різних ресурсів підприємства.

The article defines the main features of modern company management, which include: anti-crisis, innovativeness, value orientation, controlling. The need to take these features into account when forming and realizing the financial potential as a component of the economic potential of the enterprise is described. It is proposed to form a separate innovation and investment potential along with other types of potential. At the same time, the financial potential ensures continuous innovativeness precisely because of the most dynamic innovation-investment potential with its intellectual component, thereby ensuring the constant competitive advantages of the enterprise. The interaction between financial and economic potential is described through the model of a balanced scorecard, which takes into account non-financial indicators and makes it possible to assess the contribution to the financial result and the potential of various resources of the enterprise., У статті визначені основні особливості сучасного менеджменту компанії, до яких відносяться: антикризовість, інноваційність, вартісно-орієнтованість, контроллінговість. Описана необхідність врахування цих особливостей при формуванні й реалізації фінансового потенціалу як складової економічного потенціалу підприємства. Запропоновано формувати окремий інноваційно-інвестиційний потенціал наряду з іншими видами потенціалу. При цьому, фінансовий потенціал забезпечує безперервну інноваційність саме через такий найбільш динамічний інноваційно-інвестиційний потенціал з його інтелектуальною компонентою, забезпечуючи тим самим постійні конкурентні переваги підприємства. Описано взаємодію фінансового з економічним потенціалом через модель збалансованої системи показників, за допомогою якої враховуються нефінансові показники і яка уможливлює оцінювати внесок у фінансовий результат і потенціал різних ресурсів підприємства.

This study describes a method for tracking and managing battery temperature using an electrical vehicle battery prognostics system. Lithium-Ion Batteries are typically employed as the power source in EVs. But in two-wheeler EVs, there is no cooling system present when the battery temperature exceeds the safe level. It is quite difficult to stop the exponential rise in temperature and there are a lot of dangerous mishaps caused by battery burning. As a result, this research describes a technique for tracking and managing battery temperature. With this technique, the battery's voltage, current, and temperature are all monitored. The data from sensors is relayed to Arduino, which checks the pre-set and real-time parameters and sends a signal to the cooling system if the parameters are too high.

The following bachelor thesis was written as part of the study of business administration to obtain a bachelor degree at Merseburg University of Applied Sciences. The aim of the thesis was to examine the various controlling approaches in hospitals in terms of their necessity, the challenges they face, their tasks as well as instruments and to consider their impact on the success of the hospital. This served to answer the research question "How can controlling lead the hospital to success in the long run in view of the constantly growing challenges?". The basis of the bachelor thesis was a detailed literature analysis. To answer the research question, an overview of the financing system in the hospital sector and its development was first given. It was shown that the introduction of the DRG system is driving the economization of hospitals, which is associated with a steadily increasing cost pressure and competition. The controlling of investments, risks, processes, personnel and the medical controlling were examined in the hospital-specific context. It was shown that all of them, with their different tasks and instruments, contribute to meeting the challenges and to securing and increasing the success of the hospital through analyses, planning, monitoring and control measures. For example, it is necessary to compare investments and make decisions about the optimal investments, reduce errors in the hospital, optimize inefficient processes, determine staffing requirements in view of the shortage of skilled workers and take measures for a cost-efficient and high-quality staff composition, and ensure that case coding is as error-free as possible in order to avoid missing revenues. In each case, this is intended to ensure cost efficiency due to scarce financial resources and continuously high quality as a decisive competitive factor. Finally, the instrument of contribution margin accounting was also considered, as this can be used by almost all controlling approaches to identify cost reduction potential, optimize the service portfolio or increase the understanding of the connection between economic and medical aspects. In conclusion, it has been shown that hospitals are dependent on effective controlling to secure their long-term success and that controlling can fulfill this responsibility.

And in a country cannot be owned, controlled, and used freely by humans but is bound by the provisions stipulated by the government or the State as the ruler of general rights regulated by the State in the agrarian law. The granting of rights by the State in the form of certificates of land rights must be balanced with strict provisions on the obligations of the holder of land rights. Rights and obligations appear together. Rights and obligations arise at the same time. Although their nature is different and opposite, their existence cannot be separated. The State has experienced many difficulties in controlling the neglect of land rights, especially those with ownership certificates. There is much speculation by individuals or legal entities that make Land an object of investment, especially land with property rights, because it has a more substantial and fuller legal force than other land rights recognized by the State. It was not utilizing the Land optimally because it is used as an investment object, so it is neglected. Abandoned Land is a violation of the law, so the form of controlling abandoned Land is the principle of legal certainty. Law enforcement on abandoned Land is the personification of the State for law violators who are detrimental to the nation, State, and people of Indonesia. Private rights granted by the State are more substantial and fuller in terms of property rights granted by the State because of their nature regulated by law. The ambiguity of the norms governing the criteria for abandoned land results in the difficulty of the State being able to prove a land as abandoned Land. The State is still focused on controlling other primary land rights. This can be seen from the different criteria for controlling land ownership rights with other primary land rights when viewed from the arrangement. It is necessary to regulate abandoned Land, which is more emphasized in land laws and regulations under the principles of good legislation so that it can be implemented as a form of law enforcement by the State. Whereas the purpose of the stipulation of abandoned Land is that Land that is not cultivated according to the granting of its rights can be used as an asset of the Land Bank and Land Reserves for the State to ensure an even distribution of optimization of land use, thereby creating prosperity for all Indonesian people., And in a country cannot be owned, controlled, and used freely by humans but is bound by the provisions stipulated by the government or the State as the ruler of general rights regulated by the State in the agrarian law. The granting of rights by the State in the form of certificates of land rights must be balanced with strict provisions on the obligations of the holder of land rights. Rights and obligations appear together. Rights and obligations arise at the same time. Although their nature is different and opposite, their existence cannot be separated. The State has experienced many difficulties in controlling the neglect of land rights, especially those with ownership certificates. There is much speculation by individuals or legal entities that make Land an object of investment, especially land with property rights, because it has a more substantial and fuller legal force than other land rights recognized by the State. It was not utilizing the Land optimally because it is used as an investment object, so it is neglected. Abandoned Land is a violation of the law, so the form of controlling abandoned Land is the principle of legal certainty. Law enforcement on abandoned Land is the personification of the State for law violators who are detrimental to the nation, State, and people of Indonesia. Private rights granted by the State are more substantial and fuller in terms of property rights granted by the State because of their nature regulated by law. The ambiguity of the norms governing the criteria for abandoned land results in the difficulty of the State being able to prove a land as abandoned Land. The State is still focused on controlling other primary land rights. This can be seen from the different criteria for controlling land ownership rights with other primary land rights when viewed from the arrangement. It is necessary to regulate abandoned Land, which is more emphasized in land laws and regulations under the principles of good legislation so that the State can implement it as a form of law enforcement. Whereas the purpose of the stipulation of abandoned Land is that Land that is not cultivated according to the granting of its rights can be used as an asset of the Land Bank and Land Reserves for the State to ensure an even distribution of optimization of land use, thereby creating prosperity for all Indonesian people.

The efficiency of a formulated salicylic acid (Zacha 11, 500 mg · l–1) and a Bacillus bioproduct (JN2-007, 1 × 107 cfu · ml–1) in controlling cassava root rot disease and enhancing growth was evaluated. The results revealed that cassava stalk soaking and foliage spraying with Zacha 11 formulation or Bacillus subtilis bioproduct could increase cassava growth at 60 days after planting under greenhouse conditions. Zacha 11 gave the tallest stem height (11.67 cm), the longest root length (18.91 cm) and the greatest number of roots (49.50). Fusarium root rot severity indices of all treated treatments were reduced, and were significantly lower than that of the water control. Plants treated with Zacha 11 and JN2-007 had disease severity reduction of 53.33 and 48.33%, respectively. Furthermore, all treatments increased the endogenous salicylic acid (SA) content in cassava plants at 24 inoculation with significant differences when compared to the untreated samples. The efficacy of Zacha 11 and JN2-007 was evaluated at two field locations, using two different cassava varieties, cv. Rayong 72 and CMR-89. The results showed that all elicitors could suppress root rot disease as well as bacterial leaf blight. Furthermore, the elicitors helped cassava plants cv. Rayong 72 and CMR-89 to increase tuber weight, yield and starch contents, compared to the water control. Thus, it is possible that these formulations could be effective in controlling diseases and increasing cassava productivity.

Modern industrial enterprises, considered as complex economic systems, decentralize financial management and operate with significant volumes of financial and economic information, which is constantly changing and losing its relevance. Based on this, there is an objective need to increase the efficiencyof financial control and coordination of the activities of various structural divisions of enterprises that correspond to the high dynamism, riskiness and unpredictability of the external and internal environment.In such conditions, it becomes necessary to implement the achievements of financial controlling, which coordinates the work of functional services of the enterprise and provides comprehensive information and analytical support to financial management during management decision-making.The purpose of the article is to study the essence of the concept of "financial controlling" and conceptual approaches to its definition, as well as the definition of the main principles of financial controlling at industrial enterprises.The article formulates the meaning of financial controlling for industrial enterprises in modern conditions, conducts an analysis of the essence of the economic category "financial controlling" and highlights two approaches to its definition: institutional and functional, and provides their characteristics.Within the framework of the functional approach, four concepts are analyzed: the concept of the control function, the concept of the coordination function, the concept of the information function and the concept based on management. The main goal and priority tasks of financial controlling at industrialenterprises are formulated; the main principles of financial controlling for industrial enterprises are researched and formulated: target orientation, systematicity, responsibility, independence, complexity, automation, confidentiality, internal audit, objectivity, economy, timeliness., У статті сформульовано значення фінансового контролінгу для промислових підприємств у сучасних умовах, проведено аналіз сутності економічної категорії «фінансовий контролінг» та виділено два підходи до його визначення: інституціональний та функціональний, надано їх характеристику. У межах функціонального підходу проаналізовано чотири концепції: концепцію функції контролю, концепцію функції координації, концепцію інформаційної функції та концепцію, що базується на управлінні. Сформульовано основну мету та пріоритетні завдання фінансовогоконтролінгу на промислових підприємствах; досліджено та сформульовано головні принципи фінансового контролінгу для підприємств промисловості.

Forecasts sind ein wesentliches Element des Controllings um Managemententscheidungen zu unterstützen. Durch neue Datenquellen und neue Techniken zur Datenanalyse sollen dabei zunehmend Algorithmen in Forecasts eingesetzt werden. Obwohl Algorithmen in der Regel präziser sind als Forecaster, werden sie von diesen häufig nicht eingesetzt. Eine solche Algorithmen-Aversion tritt insbesondere dann auf, wenn Forecaster mit Algorithmen interagieren und damit ein Feedback zur Leistung des Algorithmus erhalten. Dieses Leistungsfeedback demonstriert Forecastern, dass Algorithmen eine höhere Forecastinggenauigkeit als sie selbst haben, jedoch auch vom Algorithmus keine perfekten Forecasts erstellt werden. Da Forecasts einen Blick in die Zukunft richten, sind sie von Unsicherheit geprägt und perfekte Forecasts sind auch für Algorithmen unerreichbar. Die Algorithmen-Aversion wird demnach zu einer omnipräsenten Herausforderung im Controlling erwachsen. In der Literatur wird die Algorithmen-Aversion bereits als robustes Phänomen beschrieben, es fehlt bislang jedoch an einem erweiterten Verständnis dafür, wie ausgeprägt sie im täglichen Arbeitsumfeld von Forecastern ist. Um dies näher zu ergründen wird in der vorliegenden Untersuchung der Forschungsfrage gefolgt, wie sich das Arbeitsumfeld von Forecastern auf die Algorithmen-Aversion auswirkt. Dazu werden vier besonders relevante Variablen des Arbeitsumfelds aus der Controlling-Literatur abgeleitet. Diese werden in zwei Experimentalstudien mit insgesamt 3243 Teilnehmern untersucht. In Studie 1 werden die Variablen Zeitdruck, „do your best“-Ziele und Entscheidungsrechte für Eingabeinformationen die der Algorithmus verarbeitet betrachtet. In Studie 2 liegt der Fokus auf relativem Leistungsfeedback zu Kollegen, sogenannter Relative Performance Information (RPI). Die empirischen Ergebnisse zeigen, dass die Algorithmen-Aversion auch in dieser Untersuchung robust ist. Sie variiert jedoch in ihrer Ausprägung in Abhängigkeit der Variablen des Arbeitsumfelds. Hier zeigt die vorliegende Untersuchung, dass Zeitdruck die Algorithmen-Aversion absenkt. Weiter, dass RPI einen bedingten Einfluss auf die Algorithmen-Aversion hat. Positive RPI erhöht die Algorithmen-Aversion. Negative RPI hat bei guter Leistung eines Forecasters keinen Einfluss, bei schlechter Leistung jedoch, senkt sie die Algorithmen-Aversion. Für „do your best“-Ziele und Entscheidungsrechte für Eingabeinformationen die der Algorithmus verarbeitet, werden keine Auswirkungen auf die Algorithmen-Aversion festgestellt.

This paper reports the results of an investigation into the effectiveness of different lengths of Fiber-Reinforced Polymer (FRP) sheets in retrofitting the joints of Reinforced Concrete (RC) frames to improve the fragility function of ordinary RC frames. Several 8-storey RC buildings were investigated through FE modelling. The accuracy of the FE models was verified using peer research results. Fragility curves of FRP-retrofitting joints of two referenced RC frames were carried out by OpenSees, through Incremental Dynamic Analysis (IDA) analysis under 22 far-field earthquake records from 0.1 g to 4.0 g (with 0.1 g interments), based on FEMA P-695. Two types of retrofitting methods, web and flange bonding, were modeled and studied. The results showed that the fragility capacity of the retrofitted RC frames was significantly improved. Moreover, frames with longer sheets of FRP showed increased performance. In the complete state, the range of probability of exceedance grew from 2–2.5 g to 3–3.5 g (nearly 1 g), whereas, in the minor state, this growth was nearly 0.05 g. However, the fragility function of the flange-bonding was enhanced at a higher rate compared with that of the web-bonding RC frames. Carbon Fiber-Reinforced Polymer (CFRP) and Glass Fiber-Reinforced Polymer (GFRP) materials improved the probability of exceedance of the complete state from 3 g to 4.5 g and 4.8 g in flange bonding frames. This enhancement for both types of frames was more significant when joints were retrofitted with 400 and 500 mm compared with 600, 700, and 800 mm. The midpoint of the PGA at the complete damage state in the web-bonding frame increased from 1.076 g to 1.664 g and in the flange-bonding frame retrofitted with GFRP and CFRP raised from 1.551 g to 2.769 and 3.076, respectively. The collapse margin ratio (CMR) indicates an acceptable improvement in the retrofitted frames. Overall, the rate of enhancement in fragility function from the original frame to the frame with 500 mm FRP was significant; however, the slope of this rate declined for longer FRP sheets. The fragility performance improvement resulted in controlling plastic hinging by FRPs.

Controlling is a frequently discussed topic at the moment, which has a very important place not only in large enterprises, but it is also an integral part of small companies. It focuses mainly on production processes and the transfer of information between managers, controllers and company management. The aim of this work is to define controlling as one of the ways of business management, to describe the work of a controller, a manager and an entire controlling department. Strategic and operational controlling is an integral part of the system. The main purpose of the work is to apply controlling to the selected enterprise which does not have an established controlling department yet and to decide based on the obtained data and knowledge whether this controlling has a beneficial effect on the development of the selected enterprise.

In der vorliegenden Masterarbeit wird die Controller-Rolle im Digitalisierungszeitalter mittels systematischer Literaturuntersuchung nach Fink und einer empirischen, qualitativen Untersuchung mit QDA-System nach Kuckartz. Bei der Literaturuntersuchung wurden 45 Beiträge analysiert, in der empirischen Überprüfung nach Kuckartz fünfzehn Interviews in neun großen Industriebetrieben geführt. Für den theoretischen Rahmen dieser Arbeit wurde die von Katz und Kahn ausgearbeitete Rollentheorie herangezogen. Im Mittelpunkt dieser Theorie stehen Sender und Empfänger von Rollen des Controllings, wie beispielsweise Führungskräfte, Mitarbeiter, oder auch der Controller selbst mit seinen eigenen Erwartungen an seine berufliche Tätigkeit. Um zu beeinflussen, wie der Rollenempfänger handeln soll, kommuniziert der Rollensender seine Aufgaben- und Qualifikationserwartungen an den Rolleninhaber, wodurch sich das gewünschte Verhalten der Controller-Rolle determiniert. Aufgaben und Kompetenzen aller involvierten Parteien bilden das Fundament von Rollenerwartungen. Gemäß der zugrundeliegenden Theorie wirkt die digitale Transformation als organisatorische Einflussgröße auf Erwartungen der gesendeten Rolle und somit auf das evozierte Rollenverhalten sowie der ggf. Rollenadaption des Controllers, ein. Sichtbar wird die Digitalisierung durch die steigenden informationstechnologischen Entwicklungen. Digitale Abläufe und Möglichkeiten der Datenbeschaffung und -verarbeitung werden nicht nur im gesellschaftlichen Umfeld eingesetzt, sondern finden selbstverständlich auch Einzug in den Unternehmen. Die Implementierung neuer Systeme wirkt auf das gesamte organisationale Umfeld und auf die erwarteten Kompetenzen sowie Aufgaben des Controllers ein. Systemunterstützung entlastet von analoger Routinetätigkeit, wodurch sich Aufgaben verändern und zeitliche Ressourcen freigespielt werden können. eingereicht von Magdalena Bieregger BSc Masterarbeit Universität Linz 2023 Arbeit auf den öffentlichen PCs in den Bibliotheken der JKU+Medizin abrufbar

Повысить ценность компании за счет внедрения новейших облачных технологий, упрощения организационной структуры и совершенствования процессов обучения. При принятии скороспешных решений по уменьшению объема затрат часто также упускаются из виду категории «хороших» или высокопродуктивных расходов, приносящих компании огромный мультипликационный экономический эффект. Поэтому здесь справедливо применение народной мудрости: «Семь раз отмерь и один раз отрежь», Increase company value by implementing the latest cloud technologies, simplifying organizational structures, and improving learning processes. In making hasty decisions to reduce costs, the categories of “good” or highly productive costs that bring a company a huge multiplier economic effect are also often overlooked. Therefore, the application of folk wisdom is fair here: «Measure seven times and cut once»., Экономика и предпринимательство, Выпуск 11 (148) 2023, Pages 1014-1017

Decentralized finance (DeFi) is a rapidly growing science that leverages distributed ledger technology (DLT) to offer peer-to-peer financial services. The DeFi ecosystem consists of decentralized applications that range from traditional financial services like decentralized stock exchanges (DEX) and lending platforms to novel services like flash loans. By eliminating the need for intermediaries and leveraging the public design of DLT networks, DeFi offers a more efficient, transparent, and accessible financial system. This results in lower transaction costs, higher control for users, and increased accessibility. The interoperable nature of DeFi applications enables the creation of new applications and financial services through the use of existing applications, which leads to a high degree of comparability and flexibility, allowing network participants to efficiently execute services. However, there are also barriers to the wider adoption of DeFi, such as the unsettled regulation in many countries, and the current user experience, which requires technical expertise and is less user-friendly than traditional centralized financial services. The strong adoption of DeFi by individuals and surveys indicating growing interest in DeFi by businesses will likely lead to these barriers being overcome as the user base grows. Despite the volatility of the crypto market, the trend of increasing adoption of DeFi applications is evident and reflected in an increasing number of users, projects, market capitalization of projects, and total value locked. Thus, DeFi is creating a decentralized financial system in parallel with the traditional centralized system, depriving it of a growing amount of resources.

Manufacturing companies have become true orchestrators of their global production networks. Globalization has created a profound interlinkage across the world's markets, to the point where only those emerge as winners who learn to successfully master the accompanying dynamics and complexity of their value chains by making smart, well-informed decisions.In practice, however, one dimension remains unmastered – despite all economic and organizational potential: Migration, that is the operational transformation of production networks from an existing to a meticulously planned future configuration, continues to be unsystematically left to intuition. It is imperative to consider migration in network models from the very beginning, to master the dynamics of the problem, and to arrive at comprehensible, actionable decisions by means of a systematic overall proceeding with distinct methods. This has not been achieved to date; besides the industrial practice, research struggles just the same: Existing approaches often treat migration as a peripheral remark and at best only address parts of the requirements. This is why the author raised the research question of how to design a methodology for controlling migration in production networks. He develops a methodology around a continuous overall process: the Controlling-Eight of Migration. It contains a planning phase that leads to data-based and mathematically optimized recommendations for a migration step sequence. That planning is then forwarded to the implementation phase. This substantiates the planning, monitors and guides the implementation, and reports back evaluated results. The continuous process is complemented by suggestions for process integration and an accompanying (data) infrastructure with a digital shadow of the migration. The author shows how his approach is transferred into a software-app that – in the spirit of modern production reference architectures – provides data-based decision support.

Сложности, с которыми столкнулись современные российские компании требуют от них перестройки, сложившейся традиционной управленческой парадигмы, в сторону ужесточения управленческих мероприятий, способствующих оптимизации расходов, диверсификации производств и адаптации производства к новым условиям экономики. В этой связи важную роль играют управленческие инструменты предприятия, способствующие экономии ресурсного потенциала, а также контролю всех бизнес-процессов организации. Одним из таких инструментов является система контроллинга, которая затрагивает все подсистемы управления компании и предусматривает набор механизмов и действий, способствующих выстраиванию оптимальной модели управления и принятия решений. Именно контроллинг позволяет своевременно выявлять резервы экономии материальных ресурсов, оптимизировать трудовые расходы, а также определять возможности развития организации в условиях ограниченности ресурсов. В этой связи интерес представляет исследование понятия и форм контроллинга, свойственных современному бизнесу, которые начинают все более активно проникать в него. Целью статьи является описание сущности и понятия контроллинга, а также основных инструментов, на которых он выстраивается., The difficulties faced by modern Russian companies require them to restructure the existing traditional management paradigm, in the direction of tightening management measures that contribute to cost optimization, diversification of production and adaptation of production to new economic conditions. In this regard, an important role is played by the management tools of the enterprise, contributing to the saving of resource potential, as well as the control of all business processes of the organization. One of such tools is a controlling system that affects all subsystems of the company's management and provides a set of mechanisms and actions that contribute to building an optimal management model and decision-making. It is controlling that allows you to timely identify reserves for saving material resources, optimize labor costs, and also determine the development opportunities of the organization in conditions of limited resources. In this regard, it is of interest to study the concepts and forms of controlling peculiar to modern business, which are beginning to penetrate it more and more actively. The purpose of the article is to describe the essence and concept of trolling, as well as the main tools on which it is built., Экономика и предпринимательство, Выпуск 12 (149) 2023, Pages 973-977

Die vorliegende Mastarbeit erforscht die Auswirkungen des digitalen Wandels auf das Reporting und Controlling anhand einer systematischen Literaturanalyse. Es wird der State of the Art sowie der Forschungsbedarf und die Forschungslücken dargelegt. Als theoretischer Bezugsrahmen für diese Masterarbeit wurde der Dynamic Capabilities - Ansatz gewählt. Im Zentrum dieser Theorie stehen dynamische Fähigkeiten, die es anzupassen und zu erneuern gilt, um sich den ändernden Marktbedingungen anzupassen. Die Digitalisierung schreitet im Reporting immer mehr voran und führt zur Automatisierung vieler Prozesse. Daher hat sich in den letzten fünf bis zehn Jahren zunehmend die Lösung der Software- und Analysesysteme etabliert, wodurch Fehlerquoten verringert werden. Bei der Einführung dieser Technologien ist es jedoch wichtig das Controlling von Anfang an mit einzubeziehen und eine detaillierte kostenbasierte Bewertung vorzunehmen, um begrenzte Ressourcen richtig einzusetzen. Somit stehen Organisationen vor der Herausforderung wichtige Investitionsentscheidungen im Hinblick auf verschiedene Technologien zu treffen und diese in ihre Controllingprozesse zu integrieren. Durch Big Data und Informationssysteme können qualitativ hochwertige Daten zeitnah zur Verfügung gestellt werden und eine Verbesserung der Entscheidungsqualität ermöglichen. Dennoch wird der digitale Wandel einige Herausforderungen mit sich bringen und eine Anpassung des Controllings erfordern. Es kommt nicht nur zur Einführung neuer Softwaresysteme oder Automatisierung von Prozessen. Zusätzlich ändern sich auch die Qualifikationsanforderungen, Fähigkeiten und Aufgaben im Controlling, weshalb eine Anpassung notwendig ist, um den technologischen Wandel zu bewältigen. Es gilt die Herausforderungen rund um fehlende Kompetenzen und unzureichende Mitarbeiterqualifikation zu meistern. Datenmanagement, Self-Controlling, agile Unternehmenssteuerung, Business Partnering oder Analytics können hier als Beispiele genannt werden. Hinsichtlich der Auswirkungen des digitalen Wandels auf das Controlling und die Entscheidungsfindung gehen die Meinungen in der Literatur auseinander. Das Controlling muss die zur Entscheidungsfindung erforderlichen Informationen zur Verfügung stellen und für kürzere Entscheidungswege sorgen. Die Auswirkungen darauf werden dabei zwar als unklar eingestuft, werden aber dennoch nicht die Ergebnisse von perfekten Informationen und rationaler Entscheidungsfindung aufgrund von datengesteuerten Unternehmen liefern. Big Data kann im Controlling schneller als früher zu falschen oder nicht rationalen Entscheidungen führen. Somit stehen in den nächsten Jahren im Controlling und Reporting einige Herausforderungen an. This master thesis explores the impact of the digital transformation on reporting and con-trolling by means of a systematic literature review. The current state of the art as well as research needs and gaps will be presented. The dynamic capabilities approach was chosen as the theoretical framework for this master's thesis. This theory focuses on dynamic capabilities that need to be adapted and renewed in order to adapt to changing market conditions. Digitalization is advancing more and more in reporting and leads to the automation of many processes. Therefore, in the last five to ten years, the solution of software and analysis systems has become increasingly established, which reduces error rates and saving time. However, when introducing these technologies, it is important to involve controlling from the beginning and to perform a detailed cost-based evaluation in order to use limited resources correctly. Thus, organizations face the challenge of making im-portant investment decisions with regard to different technologies and integrating them into their controlling processes. Through Big Data and information systems, high-quality data can be made available in a timely manner and enable an improvement in decision-making quality. Nevertheless, the digital transformation will bring some challenges and require an adap-tation of controlling. Not only will new software systems or automation of processes be introduced. In addition, the qualification requirements, skills and tasks in controlling are also changing, which is why an adjustment is necessary in order to cope with the technological change. The challenges around lack of competencies and insufficient employee qualifications need to be overcome. Data management, self-controlling, agile corporate management, business partnering or analytics can be mentioned here as examples. Opinions in the literature differ with regard to the impact of the digital transformation on controlling and decision-making. Controlling must provide the information required for decision-making and ensure shorter decision-making paths. While the impact on this is considered unclear, it will still not deliver the results of perfect information and rational decision making due to data-driven companies. Big Data can lead to incorrect or non-rational decisions in controlling more quickly than in the past. Thus, there will be some challenges in controlling and reporting in the next years. eingereicht von Lisa-Marie Nimmervoll, LL.B. oec. Masterarbeit Universität Linz 2023

Целью работы является развитие теоретико-методических подходов и разработка методики формирования системы контроллинга в теплоэнергетических организациях. Методика состоит из шести этапов особенностью ее является идентификация «узких мест» в операционной и финансовой деятельности и построение системы сбалансированных показателей с учетом специфики отрасли. Методика развивает теоретико-методические основы контроллинга в энергетике и повышает эффективность функционирования теплоэнергетических организаций. The aim of the work is the development of theoretical and methodical approaches and the development of a methods for the formation of a controlling system in thermal power organizations. The methods consists of six stages, its feature is the identification of "bottlenecks" in operational and financial activities and the construction of a balanced scorecard, taking into account the specifics of the industry. The methods develops the theoretical and methodological foundations of controlling in the energy sector and increases the efficiency of the functioning of thermal power organizations.

Durch die Digitalisierung, die demografische Alterung als auch durch die Globalisierung sind Unternehmen und deren Mitarbeitende einem starken Veränderungsdruck ausgesetzt. Unternehmen automatisieren deren Prozesse und Abläufe, sind global immer stärker miteinander vernetzt und müssen sich demnach neuen Herausforderungen stellen. Auch für Mitarbeitende ergeben sich durch diesen Wandel am Arbeitsmarkt veränderte Anforderungen und Kompetenzprofile. Um den Erwartungen am Arbeitsmarkt gerecht zu werden, müssen diese Veränderungen der Kompetenzanforderungen bereits im Bildungsweg berücksichtigt werden. HAK-Absolvent:innen sind nach Schulabschluss typischerweise in administrativen und kaufmännischen Berufen tätig, weshalb sich für diese Masterarbeit die Forschungsfrage ergibt, welche Kompetenzen der Arbeitsmarkt von Absolvent:innen einer Handelsakademie im Berufsfeld Rechnungswesen und Controlling fordert. Dafür wird zu Beginn ein einheitliches Begriffsverständnis des Kompetenzbegriffes geschaffen, um darauf aufbauend eine umfassende Literaturrecherche zu den Kompetenzanforderungen am Arbeitsmarkt durchzuführen. Für die Beantwortung der Forschungsfrage werden anschließend anhand von leitfadengestützten Expert:inneninterviews die Anforderungen an HAK-Absolvent:innen im Berufsfeld Rechnungswesen und Controlling erhoben. Unabhängig vom aktuellen Wandel am Arbeitsmarkt zeigen die Ergebnisse, dass den Fachkompetenzen ein hoher Stellenwert zugeschrieben wird. Gleichermaßen werden durch die aktuell stattfindende Digitalisierung ausgeprägte IT-Kompetenzen von Absolvent:innen einer Handelsakademie in diesem Berufsfeld gefordert. Inwiefern sich diese empirischen Ergebnisse mit den Erkenntnissen aus der Literaturrecherche decken und inwieweit diese Kompetenzen im Lehrplan der Handelsakademie vorgesehen sind, wird in der anschließenden Zusammenführung der Ergebnisse herausgearbeitet. Due to digitalization, demographic aging and globalization, companies and their employees are exposed to strong pressure to change. Companies are automating their processes and workflows, are increasingly interconnected globally, and consequently have to face new challenges. This change in the labour market also results in changed requirements and competence profiles for employees. In order to meet the expectations of the labour market, these changes in competence requirements must already be taken into account in the educational pathway. Commercial academy graduates typically work in administrative and commercial professions after graduation, which is why the research question for this master's thesis is what competencies the labour market requires from commercial academy graduates in the field of accounting and controlling. For this purpose, a common understanding of the term ‘competence’ will be created in order to conduct a literature research on the competence requirements on the labour market. In order to answer the research question, the requirements for commercial academy graduates in the field of accounting and controlling will be surveyed on the basis of guided interviews with experts. Independently of the current changes on the labour market, the results show that a high value is attributed to professional competencies. At the same time, the current digitalization process requires graduates of a commercial academy to have strong IT skills in this field. The extent to which these empirical results correspond to the findings from the literature research and the extent to which these competencies are included in the curriculum of the commercial academy will be worked out in the subsequent consolidation of the results. Arbeit an der Bibliothek noch nicht eingelangt - Daten nicht geprüft Abweichender Titel laut Übersetzung des Verfassers/der Verfasserin Masterarbeit Universität Graz 2023

Das Thema Nachhaltigkeit gehört in das Controlling. Wir Controller bringen dafür bereits das richtige Rüstzeug mit, müssen dieses aber auf das neue Themenfeld anwenden. Dabei hilft uns vor allem die Änderung der Denkweise hin zu einer größeren geistlichen Beweglichkeit. So lassen sich Herausforderungen (nicht nur) im Controlling-Umfeld meistern., + ID der Publikation: hslu_95702 + Art des Beitrages: Wissenschaftliche Medien + Sprache: Deutsch + Letzte Aktualisierung: 2023-02-14 11:35:33

В статье сравниваются понятия «анализ рисков» и «управление рисками». Приводится алгоритм проведения анализа рисков. Описываются основные риски при внедрении системы контроллинга., The article compares the concepts of "risk analysis" and "risk management". The algorithm of risk analysis is given. The main risks in the implementation of the controlling system are described., Экономика и предпринимательство, Выпуск 11 (148) 2023, Pages 1174-1176

This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and the role of the controller. This includes an overview of current controlling processes, the role of the controller and selected technology trends in digitalization. Therefore, the paper provides an overview of controlling processes, competences controllers need to have and the important technology drivers of digitalization. Based on this, we focus on how the Internet of Things, Big Data, Cloud Computing and Artificial Intelligence do and will impact different controlling processes (esp. planning, budgeting and forecasting, investment controlling, cost, performance and profit accounting, management reporting and business partnering), on the one hand, and the role of the controller, on the other hand.

Sektor rumah tangga menyumbang persentase terbesar dari total konsumsi listrik Indonesia pada tahun 2019. Pengguna di sektor ini tidak mengetahui secara detail peralatan rumah tangga mana yang paling banyak mengkonsumsi listrik. Penelitian ini bertujuan untuk menghasilkan sistem kontrol dan monitoring peralatan listrik rumah tangga dengan paradigma internet of things. Proses pemantauan dan pengendalian dilakukan untuk mendukung beberapa perangkat rumah tangga. Pada penelitian ini metode yang digunakan untuk membuat prototype alat dengan beberapa tahapan yaitu pembuatan prototype alat, pengumpulan data, dan pembuatan aplikasi mobile. Bagian utama dari perangkat prototipe terdiri dari mikrokontroler NodeMCU, sensor PZEM004T, dan relay. Hasil pembacaan sensor berupa data arus, tegangan, dan daya listrik yang kemudian dikirim dan disimpan dalam database. Setelah itu, data listrik dapat ditampilkan pada aplikasi mobile. Selain itu, juga dapat mengontrol on/off perangkat. Hasil dari penelitian ini adalah prototype perangkat dan aplikasi mobile yang dapat mengontrol dan memonitoring listrik untuk peralatan kelistrikan di rumah. Konsumsi listrik setiap alat listrik rumah tangga dapat dipantau dalam kilowatt-hour (KWH), sehingga pengguna dapat menggunakannya untuk menilai konsumsi listrik rutin peralatan listrik rumah tangga mereka.

The article considers the concept of financial stability of the company in modern conditions, reveals the real situation on this issue, indicates ways to improve the situation. An important direction is to ensure an adequate level of financial stability, which guarantees the rational use of resource potential and stable development in the future. Based on the issues and purpose of the study, an analysis of scientific papers was conducted to determine the concept of financial stability. Differences among scientists in understanding the concept and the problem of lack of clear directions and programs to improve the financial stability of the enterprise are identified. Taking into account the opinions of numerous authors, the determining internal and external factors influencing the financial stability of the enterprise are highlighted. It is determined that today economic and financial factors have the greatest impact on financial stability. The concept of internal and external financial stability is considered. To assess financial stability, it is proposed to use a system of indicators, as one specific group is not enough to characterize the level of stability. The negative consequences of financial instability with unsatisfactory indicators of financial stability are considered. Ways to increase financial stability are proposed. The importance of choosing a financial strategy as a lever in the development of the company is determined. The analysis of the financial stability of the enterprise is considered as a consistent, step-by-step consideration of all parameters related to the conduct of economic activity. Forecasting and analyzing measures to improve financial stability, it is noted that in the modern economy an important component of the process of developing and implementing the financial strategy of the enterprise is financial controlling. The importance of planning and control to ensure financial stability is revealed. Recommendations for stabilizing the company's financial activities have been developed., В статье рассмотрено понятие финансовой устойчивости компании в современных условиях, раскрыто реальное состояние с данной проблематике, указано на пути улучшения ситуации. Важным направлением определено обеспечение адекватного уровня финансовой стабильности, что гарантирует рациональное использование ресурсного потенциала и стабильное развитие в будущем. На основе проблематики и цели исследования проведен анализ научных работ, для определения понятия финансовой устойчивости. Определены разногласия среди ученых в понимании понятия и проблему отсутствия четких направлений и программ улучшения финансовой устойчивости пидприемтсва. Учитывая мнения многочисленных авторов выделено определяющие внутренние и внешние факторы, влияющие на финансовую устойчивость предприятия. Определено, что на сегодняшний день наибольшее влияние на финансовую устойчивость экономические и финансовые факторы. Рассмотрены понятия внутренней и внешней финансовой устойчивости. Для оценки финансовой устойчивости предложено использование систему показателей, поскольку одной конкретной группы недостаточно для характеристики уровня устойчивости. Рассмотрены негативные последствия финансовой нестабильности при неудовлетворительных показателях финансовой устойчивости. Предложены пути повышения финансовой устойчивости. Определены важность избрания финансовой стратегии как рычагу в развитии компании. Рассмотрены анализ финансовой устойчивости предприятия как последовательный, ступенчатый рассмотрение всех параметров, связанных с ведением хозяйственно-экономической деятельности. Прогнозируя и анализируя меры по улучшению финансовой устойчивости отмечено, что в современной экономике важной составляющей процесса разработки и реализации финансовой стратегии предприятия является финансовый контроллинг. Раскрыто важность планирования и контроля для обеспечения финансовой устойчивости. Разработаны рекомендации по стабилизации финансовой деятельности компании., У статті розглянуто поняття фінансової стійкості компанії в сучасних умовах, розкрито реальний стан із даної проблематики, вказано на шляхи поліпшення ситуації. Важливим напрямком визначено забезпечення адекватного рівня фінансової стабільності, що гарантує раціональне використання ресурсного потенціалу та стабільний розвиток у майбутньому. На основі проблематики та мети дослідження проведено аналіз наукових праць, для визначення поняття фінансової стійкості. Визначено розбіжності серед науковців в розумінні поняття та проблему відсутності чітких напрямів та програм поліпшення фінансової стійкості підприємства. Враховуючи думки численних авторів виділено визначальні внутрішні та зовнішні фактори, що впливають на фінансову стійкість підприємства. Визначено, що на сьогоднішній день найбільше впливають на фінансову стійкість економічні та фінансові чинники. Розглянуто поняття внутрішньої та зовнішньої фінансової стійкості. Для оцінки фінансової стійкості запропоновано використання систему показників, оскільки однієї конкретної групи недостатньо для характеристики рівня стійкості. Розглянуто негативні наслідки фінансової нестабільності при незадовільних показниках фінансової стійкості. Запропоновано шляхи підвищення фінансової стійкості. Визначено важливість обрання фінансової стратегії як важелю в розвитку компанії. Розглянуто аналіз фінансової стійкості підприємства як послідовний, ступеневий розгляд усіх параметрів, пов’язаних із веденням господарсько-економічної діяльності. Прогнозуючи та аналізуючи заходи, щодо покращення фінансової стійкості, відзначено, що в сучасній економіці важливою складовою процесу розробки та реалізації фінансової стратегії підприємства є фінансовий контролінг. Розкрито важливість планування та контролю для забезпечення фінансової стійкості. Розроблено рекомендації щодо стабілізації фінансової діяльності компанії.

Purpose: The aim of the article is to verify and assess the current state of scientific publi-cations in the field of management accounting and controlling presented at the conference “Accounting and controlling”. Metodology/approach: An analysis of the papers submitted to the conference was carried out in terms of the number of publications based on university affiliation, degree of partici-pant interest in the conference, and issues raised in the area of management accounting and controlling. Findings: The issues raised in the articles submitted to the “Accounting and controlling” conference demonstrate that interest in the issues of management accounting and control-ling is significant. However, despite the 25 years of scientific discourse, there is still a wide variety of opinions on the concept of controlling, its mission and specifications, as well as the place of controlling as a discipline in enterprises. Accounting tools that support man-agement are presented in many publications. However, there are also publications that discuss original concepts in the field of the methodology of controlling. Originality/value: The article summarises national scientific achievements in the field of management and controlling presented in the series of 25 editions of the conference “Account-ing and controlling. Keywords: controlling, management accounting, controlling tools, “Accounting and control-ling” conference.

The controlling is one of the key factors of the managerial success not just for the firms focusing on profit, but also for non-profit organisations or the ones in the public sector. This concept has a prospective approach and not a retrospective one. The time barrier is easier to overcome in the current environment of a global digital economy, widely used information (table processors, decision supporting systems, expert systems), robotic and communication technology. Implementing this performing managerial system implies an exceptional partnership between two categories of “actors”: those from the organisation’s top management and those who are called controllers. The latter are proactive individuals with specific abilities and competencies that keep a balance between supporting the manager’s endeavours and the firm’s interests in the context of an established strategy. A controller can achieve this status through specialised training (by individuals from the financial and accounting sector), but an expert accountant can also be a controller.

One of the components of a highly effective management system is operational controlling at the enterprise. At the same time, the most important indicator characterising the efficiency of the functioning of the enterprise and, accordingly, subject to controlling is its solvency, which affects the level of competitiveness of the enterprise and the efficiency of its adaptation to the changing conditions of the market environment. In this regard, the purpose of the research is to modernize the procedure of financial controlling based on the development of an integral model for determining and analysing the transformational solvency index. The article forms a universal model of financial condition assessment, in which all threshold values of the coefficients, calculated according to existing methods of financial stability assessment, are reduced to one scale and the accumulated impact of indicator values for previous periods of economic activity is taken into account.On the basis of the correlation analysis, the nature and strength of the dependence of the transformational solvency index on the factors influencing its formation and causing tendentious trends in the dynamics of its change during a certain period are determined.

Resumen La hipertensión arterial se considera como una de las principales causas de morbimortalidad en todo el mundo. Asimismo, su elevada prevalencia en los países en vías de desarrollo se relaciona directamente con el desconocimiento de la enfermedad, e inversamente con la prevalencia del tratamiento y el control de la hipertensión arterial. El objetivo de esta revisión es compilar la evidencia sobre los factores que influencian la prevalencia de conocimiento del diagnóstico de hipertensión arterial, el tratamiento y el control óptimo de la enfermedad dependiendo del contexto epidemiológico. Por ello, se enfatiza que gran parte del desafío en los países en vías de desarrollo consiste en evaluar la escasa evidencia epidemiológica de base poblacional para realizar recomendaciones que se adapten a los recursos disponibles en las diferentes regiones. Para este propósito se realizó una breve revisión sobre las recomendaciones de las guías de práctica clínica propuestas por la Sociedad Internacional de Hipertensión en el año 2020. Abstract High blood pressure is one of the leading causes of morbidity and mortality worldwide. In addition, its high prevalence in developing countries is directly related to the lack of awareness of the diagnosis and conversely to the prevalence of treatment and control of high blood pressure. This literature review aims to compile evidence on the factors that influence the prevalence of knowledge of the diagnosis of high blood pressure, the treatment and optimal control of the disease depending on the epidemiological context. In this review, we emphasize that much of the challenge in developing countries is to assess the limited population-based epidemiological evidence to make recommendations that are tailored to the resources available in the different regions. For this purpose, a brief review is carried out on the recommendations of the clinical practice guides proposed by the International Hypertension Society in 2020.

Agriculture is a most important part of our human life and the condition around the agriculture environment is changes within time. In the greenhouse environment we can change as per the growth of plants. The conditions around the greenhouse have a greater impact on crop agriculture. Temperature, humidity, lighting intensity, the moisture content of the soil, various gases present in the greenhouse environment and the amount of CO2 in the greenhouse are the most important environmental factors that influence the quality and productivity of the plant growth. A lot of research has been carried out in order to be able to develop a monitoring and controlling of greenhouse environment that will help in solving the main problems relating to agriculture which is to enable the increase in the productivity of crops. Green house farming is the unique farm practice of growing crops within a controlled environment weather and climate condition controlling is the prime concept of greenhouse. The main aim of this project is to design a simple, low cost, Arduino based system to monitor the values of environmental parameters and that are controlled in order to achieve optimum plant growth and yield. DHT11 sensor, Soil Moisture sensor, humidity sensor, gas sensor are the main sensors used in this project which give the exact value of temperature, humidity, water content, light intensity respectively. By using Arduino if the preset value of any parameter is exceed low or high then they can control actuators (exhaust fan, water pump, heating light, buzzer and motor pump) and all this parameters values and condition of the actuators are display on the LCD display. That will help to growth of the plant, The result obtained was a fully functioning system that was set to monitor the greenhouse environment.

Der Übergang zu Open Science führt zu vielfältigen Umbrüchen im Wissenschaftsbetrieb, die sich auf dem Gebiet des wissenschaftlichen Publizierens als Open-Access-Transformation niederschlagen. Dieser Prozess geht zwangsläufig mit einem erheblichen finanziellen Wandel einher, welcher der Planung und Steuerung durch Entscheidungsträger*innen an Universitäten und Forschungseinrichtungen bedarf. Damit den Entscheidungsträger*innen künftig die dafür notwendigen Daten zur Verfügung stehen, empfiehlt das Papier, eine strukturierte Erhebung und Analyse sämtlicher Open-Access-Publikationskosten zu etablieren und benennt konkrete Maßnahmen, die zu diesem Zweck gesetzt werden können.

Due to the difficult monitoring of unmanned aerial vehicles (UAVs) and the constant occurrence of incidents, especially with flights in areas close to airports, military areas, restricted areas, or dangerous areas, several anti-UAV solutions have started to emerge. For example, there have been police forces training falcons to hunt UAVs. The problem with this solution is the hours of training required for these animals and the possibility of the animal being injured by the UAV's propellers. Other solutions such as firearms or jammers have also be proposed. The limitations of these solutions are huge as they may not guarantee the safety of human lives. In fact, the UAV may land or be shot down in an uncontrolled manner and may injure someone with the shrapnel from the fall. The approach proposed in this thesis relies on a mobile system that can use jamming and spoofing technology. With this aim, we evaluate the use of low-cost Software Defined Radio (SDR) platforms for the implementation of a jammer able to generate an effective interfering signal targeted at the GPS navigation system. Using this type of platforms, several interference techniques were studied and evaluated, considering the spectral efficiency, energy efficiency and complexity. Furthermore, we addressed the use of low-cost programmable SDR platforms for simulating a Global Navigation Satellite System (GNSS), more specifically Global Positioning System (GPS) signals, in order to transmit false signals and induce a location error on the targeted GPS receiver. Using this approach, a defensive system was implemented which can divert, or even take control of unauthorized UAVs whose flight path depends on the information obtained by the GPS system. When the anti-UAV system is triggered, it starts to transmit jamming signals with directive antennas so that only the target UAV becomes unable to receive its original signals and stops its flying route. After the UAV stops flying and hovers over the area, the system estimates the location of the target drone and then uses spoofing signals also with directive antennas so that only the target UAV receives the false signals. This allows the system to redirect or even gain control of the vehicle flying over protected areas. The system integrates low-cost SDR platforms, a software GPS signal simulator and uses a set of sensors to determine the unauthorized UAV location. We can divide the major challenges of this thesis into three major topics. Conducting the study for the best jamming technique; Estimating the location of the invading drone through a set of sensors; and diverting the invading drone to a safe zone previously defined by the user. Other objectives that were defined for this work are the construction of a functional prototype that is mobile and can be adapted to any area of the planet; design the system so as not to depend on third party systems for its complete operation; make the system not dependent on the detection of specific communication protocols thus allowing it to work with any type of drone. To achieve the proposed objectives, different phases of testing and development were carried out. The technology transfer started by being tested and developed in a laboratory environment without the influence of real GNSS signals. In a second phase, the proposed system was tested in a controlled scenario, with the influence of real GNSS signals and with static receivers. Finally, and as proof of concept, the system was tested in a real scenario with UAVs in different flight modes. Devido à difícil monitorização de Veículos Aéreos não Tripulados (VAT) e à ocorrência constante de incidentes, especialmente com voos em áreas próximas de aeroportos, áreas militares, áreas restritas, ou áreas perigosas, algumas soluções anti-VAT começaram a surgir. Tem havido forças policiais a treinar falcões para caçar VATs. O problema desta solução são as horas de treino necessárias destes animais e a possibilidade de o animal ser ferido pelas hélices do VAT. Outras soluções, tais como armas de fogo ou jammers são também utilizadas. As limitações destas soluções são enormes, uma vez que podem não garantir a segurança de vidas humanas. O VAT pode aterrar ou ser abatido de forma descontrolada, podendo ferir alguém com os estilhaços ou com a queda. O nosso projeto leva ao desenvolvimento de um sistema móvel que utiliza tecnologia jamming e spoofing. Avaliamos a utilização de plataformas de Software-Defined Radio de baixo custo (SDR) para a implementação de um jammer capaz de gerar um sinal interferente eficaz destinado ao sistema de navegação GPS. Utilizando uma plataforma programável BladeRF x40 da Nuand e o kit de ferramentas de desenvolvimento de software GNU Radio, são estudadas e avaliadas várias técnicas de interferência, considerando a eficiência espectral, eficiência energética e complexidade. Abordamos a utilização de plataformas SDR programáveis de baixo custo para a simulação de um Sistema Global de Navegação por Satélite (GNSS), mais especificamente sinais do Sistema Global de Posicionamento (GPS), a fim de transmitir sinais falsos e induzir um erro de localização no recetor GPS visado. Usando esta abordagem, foi implementado um sistema defensivo que pode desviar, ou mesmo assumir o controlo de VATs não autorizados cujo trajeto de voo depende da informação obtida pelo sistema GPS. Primeiramente utilizamos sinais de interferência com antenas diretivas, para que apenas o VAT alvo seja afetado e não consiga obter os sinais de comunicação, parando a sua rota de voo. Após o VAT parar o seu percurso e pairar sobre a área, começamos a usar sinais de spoofing também com antenas diretivas, de modo que apenas o VAT alvo recebe os sinais “falsos”. O sistema pode redirecionar ou mesmo ganhar o controlo do veículo que sobrevoa as áreas protegidas. O sistema integra plataformas SDR de baixo custo, software de simulação de sinais GPS e utiliza um conjunto de sensores para determinar a localização não autorizada do VAT. Podemos dividir os principais desafios desta tese em três grandes tópicos. Realizar um estudo para eleger a melhor técnica de interferência; estimar a localização do drone invasor através de um conjunto de sensores; e desviar o drone invasor para uma zona segura previamente definida pelo utilizador. Outros objetivos são a construção de um protótipo funcional que seja móvel e adaptado a qualquer área do planeta; não depender de sistemas terceiros para o seu completo funcionamento; não depender da deteção de protocolos de comunicação específicos e poder funcionar com qualquer tipo de drone. Para alcançar os objetivos propostos, foram realizadas diferentes fases de teste e desenvolvimento. A transferência de tecnologia começou por ser testada e desenvolvida num ambiente de laboratório sem a influência de sinais GNSS reais. Numa segunda fase, o sistema proposto foi testado num cenário controlado com a influência de sinais GNSS reais e com recetores estáticos. Finalmente, e como prova de conceito, o sistema foi testado num cenário real com UAVs em diferentes modos de voo.

The economic crisis triggered by the COVID-19 pandemic suggests that enterprises should manage their business in the wider system of public, social and environmental relations. Sustainable socially responsible business is becoming a lifeline for enterprises, they need to make the most effective decisions about the future direction. This can be achieved by interconnection of sustainable socially responsible business and controlling. Following the empirical survey research carried out using 151 Slovak enterprises the maturity of enterprises concerning the use of controlling and its financial, investment, cost, quality and personnel controlling subsystems was defined. Fisher’s f-test was used for Three-factor analysis of variance questions. The results achieved in the research showing significant differences between analyzed categories of enterprises in terms of size and their subject of business. Based on the analyses of the secondary sources and on results of the research, a framework concept of the structure of corporate controlling for Slovak enterprises was proposed which represents an innovative sustainable business model in practice, the application of which in practice will be a prerequisite for the growth of performance and financial health of enterprises.

As a result of the development of the field of accounting, in the second half of the 20th century an analytical, planning, control and management decision support function was developed, which goes beyond traditional financial accounting and is based on accounting and financial information. The term Management Accounting has spread in Anglophone theory and practice to describe the activity, while the phrase Controlling has spread in German-speaking countries. International literature often refers to the two as synonyms, and an overview of their basic definitions also reveals their similarity. However, their differences have been revealed in several studies. Management Accounting and Controlling can be interpreted as separate concepts, the development of which is based on different economic and cultural peculiarities, and consequently different institutional and educational systems. Management Accounting is a more accounting-focused and practice-oriented profession with its own strong institutions, while Controlling is more of a separate discipline with a serious university background, a broader perspective and a strong strategic focus. Management Accounting is spread in areas related to British and American culture and economy, while Controlling is widespread in European countries with strong German influence. Examining the literature sources, it can be concluded that Management Control Systems can be used as a synonym for Controlling which covers a wider area than Management Accounting. The development of concepts, the strengthening of the strategic approach and new demands on professionals are moving both concepts towards Business Partnering, a term used by both “cultural circles”.

Purpose: The aim of the study is to review research papers on management accounting/con-trolling (MA/C) published in the Polish journal “Zeszyty Teoretyczne Rachunkowościˮ (ZTR) in 2010–2020. Methodology/approach: The research papers in the field of MA/C published in ZTR – a leading Polish journal that specializes in accounting research – were reviewed (according to the designated criteria). The years 2010–2020 were chosen as the period of analysis. This period reflects the strengthening of the market economy in Poland, including its internationalization. Descriptive statistics were used to present the results of the empirical study. Findings: Although more than 30 years have passed since the economic and social transformation in Poland, and the flow of scientific and business information is at our fingertips, the number of publications in the field of MA/C has not increased significantly. Articles published in this field refer to the term "management accounting" to a greater extent than "controlling". Half of the publications deal with the issue of methods and tools, but to a small extent, they refer to the innovative aspects of MA/C. Most of the publications are based on empirical research, and the share of review-conceptual articles is clearly decreasing. Research limitations/implications: The study is limited to the journal ZTR and the period 2010–2020. Originality/value: The article contributes to the literature by providing knowledge about the issues raised in the field of management accounting/controlling in research publications in Poland in the context of the internationalization of scientific research and the challenges of modern economies

Cel: Celem artykułu jest podsumowanie trzydziestolecia badań nad controllingiem we wrocławskim ośrodku akademickim. Metodyka/podejście badawcze: W artykule dokonano analizy publikacji z zakresu controllingu, autorstwa wrocławskich naukowców. W badaniu zastosowano analizę zawartości i analizę treści publikacji. Opracowania przenalizowano według czasu, typu publikacji, a także problematyki. Wyniki: Łącznie zidentyfikowano 449 prac poświęconych controllingowi. Wyodrębniono sześć podstawowych obszarów badawczych. Należą do nich: ogólne zagadnienia controllingu, instrumenty controllingu, controlling obszarowy, informacyjne wspomaganie controllingu, organizacja controllingu oraz „miękkie” aspekty controllingu. W artykule zidentyfikowano także obszary badań nad controllingiem, charakteryzujące się wysokim potencjałem badawczym. Zaliczano do nich: „miękkie” aspekty controllingu, relacje między controllingiem a społeczną odpowiedzialnością biznesu, controlling branż, w których wcześniej go nie stosowano, informacyjne aspekty controllingu w kontekście nadmiaru informacji, wykorzystanie współczesnych osiągnieć innych nauk (np. neuronauki) w badaniach nad controllingiem. Oryginalność/wartość: artykuł zawiera pierwszą pogłębioną i całościową analizę publikacji naukowców ośrodka wrocławskiego z zakresu controllingu.

Контроллинг контрагентов выступает важной составляющей системы управления каждой организации, в том числе и организаций, входящих в агропромышленный комплекс. Он дает возможность обеспечения контроля в отношении покупателей и заказчиков, что позволяет снизить убытки, образующиеся в случае неплатежей. Целью статьи выступает апробация инструментария оценки благонадежности контрагентов на примере организаций агропромышленного комплекса. Важнейшей задачей статьи выступает доказательство важности расчета коэффициента благонадежности контрагентов для любой отрасли, включая агропромышленную сферу. Показано, что применение предложенного инструментария позволяет повысить точность проводимой оценки в отношении контрагентов, сформировать грамотную кредитную политику опираясь на среднеотраслевые данные., Counterparties controlling is an important component of the management system of every organization, including those belonging to an agricultural complex. It makes it possible to ensure control over buyers and clients, which makes it possible to reduce losses from non-payments. The purpose of the article is to approbate the tools to assess the reliability of counterparties on the example of organizations of an agricultural complex. The most important task of the article is to prove the importance of calculating the reliability of counterparties for any industry, including agriculture. It is shown that the use of the proposed toolkit allows to increase the accuracy of the assessment of counterparties, to form a competent credit policy based on industry average data., Международный научно-исследовательский журнал, Выпуск 9 (123) 2022

The use of controlling in the business sphere is relatively broad and its essence can be perceived diversely by enterprises of different sectors and sizes. The aim of the research is to identify the current state of the use of controlling in Slovak manufacturing enterprises with an assessment of the perception of its essence in terms of capital structure and business performance measured by the Return on Sales (ROS). Total of 347 enterprises were asked by means of stratified sampling in 2020. Goodness-of-fit test was used when examining the representativeness of the research sample and for individual hypotheses the two-sample test of relative frequencies, relative frequency test, 95% interval estimates of relative frequencies, contingency and Pearson’s chi-square test were applied. Testing confirmed the existence of statistically significant correlation between the capital structure of manufacturing enterprises and the level of wider perception and practical use of the essence of controlling in relation to the performance measured by ROS. In conclusion is demonstrated that the potential of controlling in enterprises is not fully used, especially in the form of comprehensive secondary coordination of management and the possible directions of using it are outlined, with a positive impact on business performance.

The trend of modern commercial banks is the digitalization of decision-making processes and various operations,which ensures the preservation of the customer base and the expansion of the banking business through new electronic channelsand online lending. It is established that innovative banking technologies create new sources of risk and should ensureeffective processes of their management and control. The complex of risks of banking activity in the conditions of digitalizationfrom the standpoint of consumer interests (data confidentiality, data security, termination of certain types of bankingservices and fraudulent marketing practices, as well as from the standpoint of banks and the banking system) is identified. ,increasing the relationship between participants in the banking sector, liquidity risk and volatility of sources of bank financing,compliance risk, financial technology risks, outsourcing risk.Among the most influential in the implementation of digital technologies in the implementation of digital technologiesare the following: strategic, operational risks, growing difficulties in complying with compliance requirements and standards,compliance risk, third party risks, cyber and liquidity risks, and related risks using cloud technologies. The main causes ofcyber risks for a commercial bank are stated, which can be solved by constantly updating legislation and uniform securitystandards, increasing its own bank financing, as well as cultivating a corporate culture in the field of cybersecurity in thebank. These reasons lead to the use of certain elements of controlling and management of a commercial bank, the system ofwhich includes training staff in cybersecurity rules in any format, developing a fraud plan, regular cybersecurity audits,training customers in basic security rules. A critical issue in the management of banking risks in the context of digitalizationis the strengthening of legal provisions governing the field of remote banking., У статті представлено основні тенденції банківської діяльності в сучасних глобалізаційних умовах господарю-вання. Досліджено теоретичні засади природи ризиків банківської діяльності та здійснено їх класифікацію. Визначенокатегорії найбільш впливових серед них, зокрема: стратегічні ризики, операційні ризики, зростаючі труднощі у вико-нанні комплаєнс-вимог та стандартів, комплаєнс-ризик, ризики третіх сторін, кіберризики, ризик ліквідності та ризи-ки, пов’язані з використанням хмарних технологій. Це дало можливість систематизувати та поглибити положенняконтролінгу та менеджменту діяльність банків. Представлено механізм управління ризиками цифровізації в комерцій-них банках. Таким чином, лише правильний підхід та підбір елементів та інструментів управління ризиками банківськоїдіяльності в майбутньому може забезпечити стабільність та ефективність функціонування.

Controlling in today's conditions is considered as management of economic activity of the enterprise with use of modern innovative tools. Since classical management cannot be effective in conditions of uncertainty and crisis situations, controlling management must be permanent and anti-crisis. The all-encompassing nature of controlling is reflected in its connection to the various managerial aspects of the company, which are shown in the philosophical triangle. The company's general management policy has a direct mission to ensure the production, survival and development of the company as a result of its adaptation to the current external unpredictable and unpredictable environment, so it is the starting point of the entire technological network of controlling interdependencies between its socio-economic development., Контроллинг в сегодняшних условиях рассматривается в качестве управления экономической деятельностью предприятия с использованием современного инновационного инструментария. Поскольку классический менеджмент не может быть результативен в условиях неопределенности и кризисных ситуаций, контроллинговое управление должно быть перманентным и антикризисным. Всеобъемлющий характер контроллинга отражен из-за его связей с различными менеджерскими аспектами в компании, которые показаны на философском треугольнике. Генеральная политика менеджмента компании имеет непосредственную миссию, направленную на обеспечение производства, выживания и развития фирмы в результате ее адаптации к нынешней внешней непредсказуемой и не прогнозируемой среде, поэтому она является первоначальным моментом рассмотрения всей технологической сети контроллинговых взаимозависимостей между составляющими ее социально-экономического развития., Контроллінг в сьогоденних умовах розглядається в якості управління економічною діяльністю підприємства з використанням сучасного інноваційного інструментарію. Оскільки класичний менеджмент не може бути результативним в умовах невизначеності й кризових ситуацій, контроллінгове управління повинно бути перманентним і антикризовим. Всеохоплюючий характер контроллінгу віддзеркалено через його зв’язки з різними менеджерськими аспектами в компанії, які показані на філософському трикутнику. Генеральна політика менеджменту компанії має безпосередню місію, спрямовану на забезпечення виробництва, виживання та розвитку фірми внаслідок її адаптації у нинішньому зовнішньому непередбачуваному й не прогнозованому середовищі, тому вона є початковим моментом розгляду всієї технологічної мережі контроллінгових взаємозалежностей між складовими її соціально-економічного розвитку.

The controller is responsible for providing the organization's economic, financial and managerial information in the area of controllership. In addition to mastering these areas, it is necessary to be aware of the external changes that the organization may undergo, in order to ensure that the information is timely and relevant, still able to visualize the possible markets in which the organization is located at risk. The general objective of this work is to analyze the relevance of the controller in the strategic planning of a company. The methodology of the work is a bibliographical research, the following databases were accessed: Scientific Electronic Library Online (SCIELO); CAPES Periodicals Portal, UFAM/UEA Repository and Google Schoolar. The controller's role is important to support and guide decision-making, and he or she helps the company to find new alternatives that can positively impact the results. In terms of evaluating results, the controller's contribution is essential, he has a broader view, because he is qualified, due to his professionalism, the controller must make many contributions to the management of the company. In view of all the exposures, it is concluded that a company that employs the controller in its management process is beneficial in the evaluation of its economic results to achieve its objectives and guarantee the company's perpetuity in the market. El controlador es responsable de proporcionar la información económica, financiera y gerencial de la organización en el área de la contraloría. Además de dominar estas áreas, es necesario estar atento a los cambios externos que puede sufrir la organización, con el fin de asegurar que la información sea oportuna y relevante, aún pudiendo visualizar los posibles mercados en los que se encuentra la organización en riesgo. . El objetivo general de este trabajo es analizar la relevancia del controller en la planificación estratégica de una empresa. La metodología del trabajo es una investigación bibliográfica, se accedió a las siguientes bases de datos: Scientific Electronic Library Online (SCIELO); Portal de Revistas CAPES, Repositorio UFAM/UEA y Google Schoolar. El rol del controller es importante para apoyar y orientar la toma de decisiones, y ayuda a la empresa a encontrar nuevas alternativas que puedan impactar positivamente en los resultados. En cuanto a la evaluación de resultados, el aporte del controlador es fundamental, tiene una visión más amplia, porque está calificado, por su profesionalismo, el controlador debe hacer muchos aportes a la gestión de la empresa. En vista de todas las exposiciones, se concluyó que una empresa que emplea al controlador en su proceso de gestión es beneficiosa en la evaluación de sus resultados económicos para lograr sus objetivos y garantizar la perpetuidad de la empresa en el mercado. O controller é responsável por fornecer informações econômicas, financeiras e gerenciais da organização na área de controladoria. Além de dominar essas áreas, é preciso estar atento às mudanças externas que a organização pode sofrer, visando garantir que as informações sejam oportunas e relevantes, ainda capaz de visualizar os possíveis mercados em que a organização está localizada risco. O objetivo geral deste trabalho é analisar a relevância do controller no planejamento estratégico de uma empresa. A metodologia do trabalho trata-se de uma pesquisa bibliográfica, foram acessadas as seguintes bases de dados: Scientific Electronic Library Online (SCIELO); Portal Periódicos CAPES, Repositório da UFAM/UEA e Google Schoolar. A função do controller é importante para apoiar e orientar a tomada de decisões, e ele ajuda a empresa a encontrar novas alternativas que podem impactar positivamente os resultados. Na questão da avaliação de resultados, a contribuição do controller é essencial, ele tem uma visão mais ampla, porque ele é qualificado, pelo seu profissionalismo, o controller deve dar muitas contribuições para a gestão da empresa. Diante de todas as exposições, concluiu-se que uma empresa que emprega o controller em seu processo de gestão é benéfica na avaliação de seus resultados econômicos para atingir seus objetivos e garantir a perenidade da empresa no mercado.

Upravljanje kvalitetom ovisi o velikom broju međusobno povezanih procesa čija realizacija zahtijeva razrađivanje organizacijske strukture, definiranje procesa te načina njihove provedbe, kontrolu i utvrđivanje učinkovitosti te odgovornosti. Sustavi upravljanja kvalitetom omogućuju mnoge koristi unutarnjoj organizaciji poduzeća, ujedno pružaju adekvatnu potporu za konkuriranjem na globalnom tržištu putem rastućih troškovnih pritisaka i visoke kvalitete usluga. Radi kreiranja sustava upravljanja kvalitetom potrebno je pratiti određene sektorske koncepte koji su najčešće standardizirani. Najpoznatiji sustavi za upravljanje kvalitetom su ISO 9000 i ISO 9001 koji predstavljaju osnovu za daljnji implementirani sustav upravljanja kvalitetom. Kupac predstavlja konstantnu povratnu vezu poduzeća, a ne određeni proizvod, što čini suštinu i cilj sustava upravljanja kvalitetom poduzeća. Kontinuirani procesi kontrole i kontrolinga omogućuju poduzeću da adekvatno provodi sustav upravljanja kvalitetom. Poduzeće Oriobeton d.o.o. koristi koncepte potpunog upravljanja kvalitetom što zahtijeva napore svih zaposlenika na svim organizacijskim razinama poduzeća kako bi se osiguralo zadovoljenje potreba kupaca, Quality management depends on a large number of interconnected processes, the implementation of which requires the elaboration of organizational structure, defining processes and methods of their implementation, control and determining efficiency and responsibility. Quality management systems provide many benefits to the company's internal organization, while providing adequate support to compete in the global market through growing cost pressures and high-quality services. In order to create a quality management system, it is necessary to follow certain sectoral concepts that are most often standardized. The most wellknown quality management systems are ISO 9000 and ISO 9001, which are the basis for further implemented quality management system. The customer represents the constant feedback of the company, not a specific product, which is the essence and goal of the company's quality management system. Continuous control and controlling processes enable companies to adequately implement a quality management system. Oriobeton d.o.o. uses the concepts of total quality management which requires the efforts of all employees at all organizational levels of the company to ensure that customer needs are met.

În cadrul lucrării sunt prezentate date privind controlling-ul din cadrul spitalului județean Suceava, având analizate atât cheltuielile cât și veniturile pe o perioadă de cinci ani, începând cu trimestrul 4 din anul 2015. În urma acestei analize se pune în evidență deficitul cu care a încheiat primul trimestru din anul 2021, totalizând 0,8 mil RON, totodată observându-se o creștere a cheltuielilor cu personalul. Pentru perioada analizată nivelul de înregistrare a cheltuielilor generate de consumuri a fost analizat cumulat pe categorii. În ceea ce privește nivelul de înregistrare a cheltuielilor, marea majoritate a serviciilor clinice ale spitalelor, medicamentele, dispozitivele medicale, serviciile clinice auxiliare și serviciile conexe sunt înregistrate la nivelul pacientului. În cele mai multe cazuri, activitățile angajaților și consumabilele sunt înregistrate la nivel de departament. Costurile rămase - inclusiv serviciile suport, administrarea și amortizarea - sunt înregistrate în principal la nivelul unității sanitare., {"references":["1.\tGaritte Jean-Pierre, Tomoială Marius, (2020), Manual de control intern managerial în sectorul public, București, Ed. Universitară, ISBN 978-606-28-1090-0","2.\tOrdinul secretarului general al Guvernului (OSGG) nr. 600/2018 privind aprobarea Codului de control intern managerial al entității publice","3.\tOrdonanța Guvernului 119/1999 privind controlul intern/managerial și controlul financiar prevntiv, republicată, cu modificările și completările ulterioare","4.\tOrdonanța Guvernului 119/1999 a fost aprobată cu modificări și completări prin Legea nr. 301/2002 pentru aprobarea Ordonanței Guvernului nr. 119/1999 privind auditul intern și controlul financiar preventiv","5.\tSpitalul de urgență Suceava – Sfântul Ioan cel Nou","6. www.csan.ro"]}

We propose a novel and fully data driven control scheme which relies on machine learning (ML). Exploiting recently developed ML-based prediction capabilities of complex systems, we demonstrate that nonlinear systems can be forced to stay in arbitrary dynamical target states coming from any initial state. We outline our approach using the examples of the Lorenz and the R\"ossler system and show how these systems can very accurately be brought not only to periodic but also to e.g. intermittent and different chaotic behavior. Having this highly flexible control scheme with little demands on the amount of required data on hand, we briefly discuss possible applications that range from engineering to medicine., Comment: 5 Pages, 4 Figures, Supplemental Material Attached