Search

Assessing diverse parameters like water quality, quantity, and occurrence of hydrological extremes and their management is crucial to perform efficient water resource management (WRM). A successful WRM strategy requires a three-pronged approach: monitoring historical data, predicting future trends, and taking controlling measures to manage risks and ensure sustainability. Artificial intelligence (AI) techniques leverage these diverse knowledge fields to a single theme. This review article focuses on the potential of AI in two specific management areas: water supply-side and demand-side measures. It includes the investigation of diverse AI applications in leak detection and infrastructure maintenance, demand forecasting and water supply optimization, water treatment and water desalination, water quality monitoring and pollution control, parameter calibration and optimization applications, flood and drought predictions, and decision support systems. Finally, an overview of the selection of the appropriate AI techniques is suggested. The nature of AI adoption in WRM investigated using the Gartner hype cycle curve indicated that the learning application has advanced to different stages of maturity, and big data future application has to reach the plateau of productivity. This review also delineates future potential pathways to expedite the integration of AI-driven solutions and harness their transformative capabilities for the protection of global water resources. [ABSTRACT FROM AUTHOR]

The science of controlling has made significant advances in recent decades. Managerial accounting, linked to financial accounting, has evolved to bring together the accounting and planning of costs and results, permeating the entire activity of the company, from finance to production, sales, marketing, human resources processes, satisfying the growing information needs of management. In the development of controlling, a distinction can be made between trends specific to the Anglo-Saxon and German-speaking areas. The basic difference is that the Anglo-Saxon approach sees controlling as an integral part of management, with the main task of helping to allocate resources efficiently. The German approach, on the other hand, sees controlling as an independent information-producing tool, a separate organisational unit, on the basis of which the various planning and control processes of management are implemented. Common to both approaches is that controlling is not limited to operational management areas but is increasingly extended to strategic levels, thus helping to improve corporate performance effectively.

Fish incubation, which involves the hatching of fish eggs, represents the process of embryogenesis until the embryo emerges from its protective shell. This intricate developmental journey is influenced by a combination of internal and external factors. External factors can be influenced by water quality that is not suitable for hatching fish eggs. Water quality, which includes temperature, dissolved oxygen, light intensity, salinity, and pH, is an important and limiting factor for living creatures that live in water, including chemical, biological, and physical factors. Poor water quality can prevent fish eggs from hatching and even cause death. The primary objective here is the creation of an Internet of Things (IoT)-based system designed for controlling water quality during fish incubation. This system is intended to aid fish farmers in ineffectively controlling the environmental conditions within their incubation ponds. The method used in designing IoT devices is research and development, and it uses the Arduino Mega microcontroller as the main device to run pH sensors, turbidity sensors, oxygen sensors, temperature sensors, and relay modules. Water Quality Control System The fish incubation was successful. The average time needed to change the water temperature from 28.5 to 29 degrees Celsius is 4 minutes and 7 seconds; change the dissolved oxygen level from 11 to 11.5 is 3 minutes and 33 seconds; change the pH value of the water from 6.9 to 7.1; and maintain turbidity below 5 with an average time of 5 minutes and 58 seconds. Controlling water quality can speed up the fish egg incubation process for 8 hours. [ABSTRACT FROM AUTHOR]

The theory, but also examples from practice confirm the fact that the use of controlling in economic practice differs significantly in the context of understanding its essence. The ambiguity of the definition of controlling, two different thought concepts, the diversity of tools and approaches, but also other barriers prevent its use to a greater extent than this managerial approach would deserve. The current research is based on the understanding of the essence of controlling in German-speaking countries and is oriented towards a coordinated predictive management approach based on precise cost reports. The research question was aimed at identifying current use and barriers of controlling in manufacturing enterprises in relation to the understanding of its essence and impact of performance through a questionnaire survey and structured interviews with managers from 2021 to 2022. A population of 2,504 enterprises was addressed by means of stratified sampling. The chi-square goodness-of-fit test was used to test how well the characteristics of the research sample fit the final population. A total of 352 manufacturing enterprises formed the resulting sample representative - enterprise size and type of industry designated according to the European standard industry classification system. Methods of contingency analysis and interval estimates of the population proportion were used to test the stated hypotheses. The testing confirmed a dependence between the practical use of a broader scale of controlling tools and the performance of enterprises measured by the return on sales (ROS) indicator, as well as the difference in the perception of barriers to the implementation of controlling depending on the size of enterprises. Controlling with the assistance of software support of the management information system, with a detailed implementation process and precisely defined competencies of employees and controllable KPI, creates the potential to increase the complexity of management and performance of enterprises as well as the elimination of potential risks. [ABSTRACT FROM AUTHOR]

According to various studies, different countries have different climate conditions that affect the quantity and quality of crop production. Farmers want to use novel technologies that can help them produce crops in large quantities with good quality. The greenhouse is one of the rapidly growing technologies used for the production of crops. It protects the crops from changes in external weather conditions and, hence, helps to produce good-quality crops throughout the year. This work proposes a deep study of the technologies used in the greenhouse for the monitoring and control of various environmental parameters that affect the quality and production of the crops. This work also analyses the different communication techniques, relays, and sensors used for monitoring and controlling the different greenhouse parameters. Also, give details on sensors and the advantages and disadvantages of different communication technologies so that farmers can easily understand which technology is most suitable for their greenhouse. This study helps the farmers adopt the best-suited techniques in their green houses that are cost-friendly, easy to use, and have a longer life.

Grey Rhino is a metaphor for security threat, which is unkept irrational for large extent also high probability of harmful effect on a subject of risk owner. Business continuity management system is assessed in a diagram as controlling instrument aimed at operational hazard mitigation of continuity disturbance of affected subject. A ´from Operations´ Value Added – O´VA is established as qualitative dynamic information about productivity of activities. The measures are designed in crisis scenario for quality improvement of subject´s crisis readiness. An indicator of business risk continuity slip is defined. In a connection with war conflict on Ukraine is assessed if it is Grey Rhino manifestation.

The subject of the study is the system of strategic control in an organisation, which is necessary for agri-food companies in the context of implementing the principles of sustainable development. Methodology. The following economic research methods were used in the study: monographic method (when studying scientific sources and reviewing thematic literature; studying the directions of sustainable development of business entities in the agri-food sector of Ukraine); scientific abstraction and generalisation (when studying various methodological approaches to determining the content of controlling); abstract and logical method (when determining the role and place of strategic controlling in the management system of agri-food companies, formulating conclusions based on the results of the study); methods of analysis and synthesis (when substantiating a set of tools for strategic controlling by elements of its system). The aim of the study is to supplement the methodological framework of the strategic controlling system for managing companies in the agri-food sector. Results. Controlling is an important management function, and its effectiveness determines the success of an organisation in achieving its goals and objectives. In modern conditions, strategic controlling can be combined with two main approaches – as a management philosophy and as a management function and mechanism. The system of strategic controlling is determined by a set of complex factors of the external and internal environment that determine the possibility of achieving the long-term goals and objectives. The implementation of sustainable development goals and objectives by agri-food companies creates new requirements for the strategic controlling system, the main of which are transparency, flexibility, inclusiveness, openness and efficiency. In order to successfully achieve the planned targets of sustainable development, the strategic controlling system should use a set of tools that is determined by the nature and effect of the relevant elements. It is proposed to use benchmarking, ABC-analysis, SWOT-analysis, PESTEL-analysis, methods of expert evaluation, CVP-analysis, financial analysis, network graphs and methods of expert forecasting as the main tools for strategic controlling of agri-food companies.

The aim of this paper is to empirically investigate the potential association between a firm's cost behavior, characterized as cost stickiness or anti-stickiness, and working capital management (WCM), as measured by the working capital to total assets ratio and the trade cycle measures net trade cycle and cash conversion cycle. We measure cost stickiness using four widely accepted models and a sample of non-financial firms sourced from Compustat. Our findings highlight the significant influence of WCM on cost behavior. Specifically, we observe an inverse relationship between a firm's WCM aggressiveness and both its cost stickiness and degree of cost adjustment. These relationships are consistent for both operating costs and the costs of goods sold. [ABSTRACT FROM AUTHOR]

Research on the Role Model of the Education Council on the Performance of Madrasah Principals and Madrasah Teachers, conducted by sampling 9 madrasahs in Bekasi District, utilizes both quantitative (questionnaires) and qualitative (interviews, observations, and document analysis) methods. The study addresses the lack of attention to education in madrasahs from local governments and relevant educational institutions. This lack of attention leads to various issues regarding madrasah services, facilities, curriculum, performance, low student enrollment, and madrasah output. These issues need to be addressed seriously through oversight from institutions overseeing education, including the Education Council. This institution plays a quantitative control role and three qualitative roles: Advice, Support, and Mediator. Implementing teaching approaches tailored to the characteristics of madrasah principals and teachers is essential. The research adopts a descriptive approach with qualitative methods. Data collection procedures include observation, interviews, and documentation. Data analysis is conducted interactively and continuously. The findings indicate that the role of the Education Council in improving education quality in Bekasi District still has many shortcomings due to the lack of implementation of the institution's work programs. In conclusion, the role of the Education Council in enhancing education quality in Bekasi District is not optimally executed. The research benefits from understanding and exploring the extent to which the model of the Education Council's role affects the quality of education services, especially for Islamic educational institutions such as madrasahs at the elementary, junior high, and high school levels. [ABSTRACT FROM AUTHOR]

ABSTRACT Multimorbidity, the coexistence of two or more chronic conditions, presents a growing global challenge, particularly in low‐ and middle‐income countries such as Southeast Asia. This trend necessitates the development of sustainable integrated care models to prevent and manage multimorbidity effectively. However, progress in this area has been hampered, especially in underdeveloped regions, by various barriers, including the epidemiology of multimorbidity, how to get different specialists and doctors to work together most availably and manage the multiple medication issues and how to develop cost‐effective approaches to reduce the health burden of multimorbidity. Preventive measures in Southeast Asia, which could tackle multiple components which commonly comprise multimorbidity, include enhancing health literacy and health promotion through school‐ and community‐based educational activities, primary healthcare and related policies on employing taxes on tobacco, alcohol and sugary beverages. The social determinants of health‐encompassing poverty and low education may also influence research on multimorbidity. Moreover, stakeholder engagements involving national governments, World Health Organization (WHO) and Association of Southeast Asian Nations (ASEAN) are crucial. Management strategies focus on integrated care models, including patient‐centred primary healthcare, digital healthcare technologies, and medication management to control polypharmacy. Although research on multimorbidity in Southeast Asia is increasing, translating findings into practical measures was limited. Future efforts should prioritize evidence‐based approaches to prevent and manage multimorbidity effectively, addressing challenges like health system focusing on single chronic disease treatment independently, resource limitations, healthcare provider shortages and individual adherence issues. These ways promise to enhance the quality of life and health outcomes in this region.

The article presents the results of scientific systematisation on the theory of controlling and analyses approaches of the Russian authors to the definition of controlling concept. In the course of the current study, the authors used methods of classification, mathematical modeling, grouping, and comparative analysis. On the basis of economic theory provisions, the authors proposed their own definitions of controlling, controlling system, subject area of controlling. Besides, certain ways to assess effectiveness of organisations’ work in the public sector were developed. Economic modeling was conductedwith consideration to existence of restrictions imposed on the objects of the study: the volume of goods produced is determined by target indicators, economic resources are limited by budgetary obligations. It has been established that efficiency of enterprises in the described sector is due to the volume ratio of input production factors (Cf) and produced economic goods (Qf). An increased zone of efficiency on the production flow chart of the variable pro duct and usage of these factors will indicate an enhanced productivity. In terms of the economic theory, improving effectiveness of implementation of measures is possible in the following cases: reduction in the cost of the used production factors, reduction of their volume, increase of the return on application of them (shifting the total product curve upwards).

Cardiovascular diseases (CVDs) are the leading cause of death in Africa, despite the continent's young population. Factors such as hypertension, stroke, obesity, dyslipidemia, and diabetes mellitus contribute to this burden. However, there is a lack of comprehensive data on the prevalence and impact of these diseases, especially in rural areas. To address this, population-based studies and interventions focusing on prevention, treatment, and rehabilitation are needed. Additionally, increased research funding, infrastructure, and collaboration are necessary to develop evidence-based solutions for controlling CVDs in Africa. The text also provides brief biographies of four authors who specialize in neurology, cardiovascular immunology, inflammation and oxidation in vascular biology, and genomics and precision medicine. These biographies are valuable for library patrons conducting research in these specific areas. [Extracted from the article]

This research aims to analyze and evaluate the management of madrasah heads in empowering teaching staff in an effort to minimize the gaps that occur due to the unequal placement of teaching staff. This research is qualitative research with data collection techniques using observation and direct interviews, namely MAN 1 Jambi City, MAN 1 Muaro Jambi and MAN 1 Batanghari. The data analysis technique uses qualitative through domain, taxonomy and component analysis, and the data is reduced, displayed and summarized. The research results show that (1) the correct, orderly, accurate and systematic planning of madrasah heads makes a significant contribution to empowering teaching staff. (2) Organizing teaching staff with accountable standards and criteria makes it easier to distribute teaching staff evenly. (3) An appropriate implementation process can provide a positive impact in empowering teaching staff. (4) Routine and continuous supervision has an influence on the implementation process in a conducive manner. Based on the research results, it can be concluded that the systematic, accurate and accountable management of madrasah principals in empowering teaching staff can have a significant impact in minimizing the placement gap and equal distribution of State Madrasah Aliyah teaching staff in Jambi Province. [ABSTRACT FROM AUTHOR]

Human resource management is an essential function in every organization as it enhances its overall efficiency and effectiveness through the smooth running of all the activities and operations carried out in the organization. It falls under one of the major components of the management function, which is staffing, the other ones being planning, organizing, coordination, and controlling. The human resource in an organization is a valuable asset that determines the success or failure of the organization through their efforts towards utilizing other assets in the company. It is, however, only through their proper management that maximum efficiency, effectiveness, and profitability can be achieved. This piece of work discusses various aspects associated with human resource management, with much emphasis being given to planning, recruitment and selection processes. The article takes a theoretical view of the concept of HR planning in the context of recruitment and selection process; highlights the challenges facing the HR planners and their role in recruitment and selection process. It concludes with recommendations aimed at making HR planning more effective and result-oriented when tied to recruitment and selection process in the organization. [ABSTRACT FROM AUTHOR]

Copyright of World Water Policy is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Measuring and managing reputation is one of the core challenges for higher education institutions (HEIs). Although research and theory in higher education marketing has been addressing this key issue for decades, a clear picture of how to capture and monitor the reputation of higher education institutions has not emerged. As a result, recommendations on how to apply systematic reputation management in the HEI setting are lacking. We review traditional conceptualizations of the construct of reputation, identify common challenges to reputation measurement, and examine their application in higher education settings. Bringing together the baselines from these fields, we argue along four main lines that recommending a theoretically acceptable way to capture HEI reputation is tantamount to an unsolvable task. As a solution to the impasse, we call for an exploration of altered perspectives on reputation measurement for the HEI context. Increased consideration of relevance and departures from existing attempts are two issues that are particularly addressed. To advance the theory and encourage new thinking, we develop several lines of research that we hope will inspire further work in this important area and move the field toward more applicable solutions. [ABSTRACT FROM AUTHOR]

Based on that, the Internet of Things (IoT) is used in industrial applications for monitoring and controlling various sensor operations. In existing work, IoT-based monitoring and controlling operations for industries are proposed. But, in this, real-time monitoring of the data is performed to take necessary actions. This may fail at a fraction of a second when the device crossed its breakpoint or threshold value. Hence, in this, an optimized deep learning approach (Convolutional Neural Network) is proposed for monitoring and controlling the temperature in electrical motors. Here, the controlling is performed by predicting the temperature using a deep learning approach. This helps to improve the controlling operations in the IoT environment and protect the device from Malfunctioning. The proposed approach is tested on the Kaggle Sensor dataset for electrical motors. The optimal hyperparameters for the CNN are determined through the hybrid particle swarm and genetic algorithm by minimizing the cost function. The cost function is to reduce the RMSE rate. This method's presentation is evaluated and the fidelity of root mean square merits. The whole process is implemented using MATLAB R2020a version under Windows 10 environment. [ABSTRACT FROM AUTHOR]

The subject of the research is the study of controlling as an integral part of project management in agricultural production. Methodology. The study used general scientific methods, in particular: theoretical generalisation; methods of analysis and synthesis; statistical analysis; graphical method (for visual display of the study results). The article presents results of substantiation of expediency of application of controlling in management of agricultural production projects. Сonclusion. Project management controlling is an essential tool for achieving success and sustainability in the implementation of projects, carrying out systematic planning, control and analysis of economic activities at the level of the entire organisation. The cooperation between controlling and project management is crucial for the effectiveness and efficiency of projects, and the implementation of controlling is a strategic step to achieve common strategic goals and increase the sustainability of the activity. Project management in agriculture requires specific approaches, and controlling is vital to achieving successful results. The key aspects of controlling are financial monitoring, adaptation to seasonality and project cycles, quality and standards monitoring, risk management and consideration of environmental approaches. Five key elements of project management controlling in the agricultural sector determine the effectiveness of project implementation. The schedule allows for accurate resource planning and control over project execution. Effective resource management helps to stay within the budget, risk analysis helps to avoid negative impacts, change control prevents unexpected expansion of the project scope, and measuring performance against critical indicators allows to evaluate project performance. The system of controlling is manifested in the union of all subsystems and blocks of controlling, where their interaction is aimed at the strategic goals of the company. This approach takes into account the importance of system integration and alignment with strategic goals for successful business management.

The food filling system in raising chickens is still relying on human power. Breeders must regularly check on everything in the cage. In addition, if the farmer forgets to check it will be fatal and will affect chicken production. The research method will be carried out by monitoring feeding, drinking, vitamins and cleaning cages when ammonia gas is detected which increases above 50. Where in previous studies it was still done manually. Automatic control will be carried out using a microcontroller as the command brain and processing sensor data on the system. Where the trigger for cleaning is based on the ammonia level, while for feed it is based on the volume of the place to feed and drink. The weight sensor has an accuracy rate of 99.9% while the range is 99.13%. For the measurement of chicken manure ammonia gas can be done with a reading accuracy level of 99.69%. After using this system, the value of weight and gas content of Ammonia decreases from the first day to the third day. From the 3-day test, the highest value of ammonia gas content was obtained at a value of 197.56 ppm with a weight of 9.8 grams. The lowest was obtained on the third day with ammonia gas content of 18.37 ppm with a weight of 2.1 grams. For network quality, the system has an average delay of 0.07580 seconds and the packet loss obtained when testing is 6.11% (Very Good).

The article reveals the process of making up the planned initial cost of finished products and detailing indirect costs on the long‑range production example by means of the “Controlling” module of the SAP ERP system. The problems of displaying indirect costs for product that practically do not depend on the quantity of products produced, and calculating direct costs through a specification mechanism based on a basic material records reference book have been solved. As a solution, the key settings implementation in the system configuration and the set of planning interface programs implementation developed in the ABAP/4 programming language were used.

Background: Enterobacter cloacae is a bacterium that leads to soft rot in many diverse types of vegetables & crops across the world. At this time nanotechnology is utilized as a nanomaterials strategy for controlling plant pathogenic bacteria and maintaining postharvest quality. Methods: The soft rotten tissues were collected from infected potato tuber and macerated in buffer saline solution. 50 uL of macerated sap was inoculated on selective King, B medium for isolated pathogenic bacteria. PCR was utilized to identify the isolated bacteria according to their morphology and the 16S rRNA gene. A randomized complete design was applied in the protective by Ch-MSNPs20nm@HTCC in postharvest. Results: Typical colonies on King, B medium were circular, moist, smooth, and entire margin, flat and fluorescent diffusible pigment in medium that identify Enterobacter sp. As well as phylogenetically it identified Ent. cloacae based on 16s RNA gene. Ch-MSNPs20nm @HTCC sprayed on infected potato tubers postharvest significantly reduced the disease severity, lowest HBS and AUDPC values and increased weight of healthy tuber tissues compared with Ampicillin as a positive control. In addition, it has the ability to prevent isolated Ent. cloacae from forming a biofilm. On the other hand, it has efficacy in increasing the longevity of potato tubers at postharvest. [ABSTRACT FROM AUTHOR]

This paper presents the authors' methodology of a risk-oriented approach to assessing the performance of territorial bodies of the Federal Treasury of the Russian Federation. The proposed methodology consists in the application of adjustment coefficients, which account for the quality of the execution of budgetary powers and the growth rate of the gross regional product of the corresponding territory. The goal of the study is to develop a risk-oriented methodology for assessing the contribution of the territorial bodies of the Federal Treasury to the United Nations sustainable development goals and national goals. The current study employs systemic, process based, risk-oriented approaches, statistical data analysis, and mathematical research methods. The gross regional product for the subjects of the Russian Federation is calculated for 2018–2019. Based on an analysis of Russian and foreign research on modern controlling systems and in accordance with the current concept of controlling, an attempt is made to develop a methodology for assessing the performance of the Federal Treasury and its territorial bodies. The main conclusion of the study is that the most expedient approach to assessing the efficiency of territorial bodies of the Federal Treasury is through the balanced scorecard system built in accordance with the strategic goals of the Federal Treasury, the national goals of the Russian Federation, and the UN SDGs. [ABSTRACT FROM AUTHOR]

The management decision performs three critical functions: guiding, organizing and motivating. It is obvious that the growth of the university’s potential largely depends on management processes and on the effectiveness of management decisions made in the activities of the staff of the educational organization. As practice shows in modern conditions, not many domestic leaders are familiar with the theory of development and adoption of managerial decisions. The study analyzes the main approaches to the process of making managerial decisions at the university. The expected results are related to the study of theoretical approaches and the determination of the possibility of using controlling tools. The study was conducted based on primary data that were collected through a questionnaire. The survey of respondents was conducted among the teaching staff at Almaty Management University. To solve the problem, the classic Pareto Chart tool and the modern Tree Diagram tool were used, which showed different results. In the course of the study, hypotheses were put forward, some of which needed practical confirmation. The results showed that there is no standard algorithm for the process of making managerial decisions in all universities in Kazakhstan. The resulting decision-making algorithm is not ideal and, with mass implementation, will lead to an increase in risks in the personnel management of educational organizations. However, the method of building control itself can be used by other universities since the scheme of primary and new controlling methods considered by the authors is quite flexible.

AbstractCredit activities are an essential commercial bank activity. Therefore, preventing and limiting credit risks is vital for their credit activities. The Covid-19 epidemic is still ongoing. In 2021, 30 banks listed bad debts of more than 113 trillion VND, a 26% increase relative to 2020. Vietnam has the dual goal of fighting the outbreak while continuing with socio-economic development. In this context, credit activities are still essential. Banks require the necessary and appropriate management solutions to adapt to the new situation to ensure safe and sustainable credit activities. This study analyzes some current problems and leading causes of the credit risk of commercial banks. The author has primary data from detailed questionnaires distributed directly to 300 credit risk managers based on a random process. This study examines the descriptive statistics, and compares, analyzes, and synthesizes the statistical reports of commercial banks. The study is novel in that it analyzes more than 60% of commercial banks affected by Covid-19 in terms of risks from subjectivity and risks due to objective causes. Therefore, the results suggest several policy recommendations for minimizing Vietnamese commercial banks’ credit risks after the Covid-19 pandemic.

Copyright of Scientific Bulletin of National Mining University is the property of National Mining University, State Higher Educational Institution and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The research was carried out by project planning and controlling to analyze the time duration and cost of adding labor and overtime hours at work on amendments to the construction of a hospital Hemodialysis unit located in Tangerang with the accelerated crashing method. Research analysis to see project planning and project control of amendments to the work of building a Hemodialysis unit for Crashing analysis work carried out by the accelerated method of adding working hours, adding labor and the combination of time duration to find the most optimal value. [ABSTRACT FROM AUTHOR]

The aim of the paper is to assess the use of controlling in family businesses within the woodworking and furniture industry in Slovakia compared to non-family businesses and to identify the underlying reasons for its implementation or lack thereof. The questionnairebased survey was evaluated using relevant statistical methods. Based on the findings, it can be concluded that most of the woodworking and furniture enterprises belong to family businesses, and they tend to use controlling to a lesser extent compared to non-family businesses. The results indicated a positive correlation between the size of the enterprise and the implementation of controlling. Additionally, a distinctive specific of the surveyed businesses which may hinder the application of controlling is considered the concordance of ownership and management roles. The study identified the state of the use of controlling in the surveyed businesses and sheds light on the factors influencing their decisions. [ABSTRACT FROM AUTHOR]

Digitization is a megatrend that strongly influences organisations and is reflected in all business processes and operational functions. It is therefore not surprising that controlling is also affected by digitization. This paper first defines and explains the key sub-processes of controlling and describes the traditional role and tasks of controllers that are derived from this. Next, selected technologies such as the internet of things, big data, cloud computing and artificial intelligence are described in detail and their influence on controlling and the role of the controller is analysed. It is shown that digitization is already having a significant impact on controlling and still holds considerable potential for the future. This will also lead inevitably to a continuous refinement of the role and tasks of controllers, whereby they will have to further expand their knowledge and skills in the future. [ABSTRACT FROM AUTHOR]

The importance of the application of controlling in public enterprises is highlighted in the study. The aim of the research was aimed at establishing evidence that improvement of management can be achieved through the application of controlling 141 public companies were analyzed in terms of the use of controlling and internal control, that is, about 20% of the mentioned companies whose founders are local self-government units. We found that there are significant differences in terms of established control and it is increasingly in favor of the application of controlling in relation to internal control based on the analyzed five factors: planning, decisionmaking, business analysis, presentation and reporting. The main conclusion would be that the operations of public companies in the coming period will require an increasing application of controlling in the management system. This was determined by applying the socalled T-test, and the total score, and it refers to all analyzed factors (p=.000) in relation to established controlling and internal control in public companies. [ABSTRACT FROM AUTHOR]

The article is devoted to the study of ecosystem controlling and divided into three structural sections. The study is of an overview nature, aimed at popularizing ecosystem approaches in the domestic industry. The main methods of scientific research are systematization and analysis. The introduction provides evidence of the need to search for new solutions to optimize and improve modern domestic industry. The first section analyzes definitions related to the ecosystem. It is considered from the classical (biological) point of view and from the point of view of application in industry. The evidence base of the justification of this approach is given. The second section is devoted to the problems present in industrial ecosystems. The list of the most significant features caused by staff misunderstanding of new approaches is made and the unjustifiability of outdated methods of production organization used everywhere is argued. At the same time, the section focuses on the importance of the manager who is responsible for the functioning of departments and specifies the characteristics required for him. The third section shows the importance of ecosystem controlling as a way to solve the described problems. As evidence, it is divided into two obvious components — technical and human. The direction of the Internet of Things as an integral part of the industrial ecosystem is noted. As a solution to the human component, an example of implementation for little-changing systems is given and recommendations are given for systems of a different nature. In conclusion, the supporting facts of the correctness of the conclusions are given.

The article is devoted to solving the problem of improving the efficiency of the adaptive management system of an agricultural enterprise on the basis of controlling. The necessity of introducing a management system aimed at ensuring a phased management of enterprise processes, taking into account the specifics of functioning with a high level of efficiency, flexibility and efficiency, has been substantiated. A retrospective analysis of the formation and development of the control system in industrialized countries has bee carried out. The results of the analysis made it possible to highlight the main concepts of controlling in accordance with their orientation. The peculiarities of the organization of the controlling system at agricultural enterprises of Ukraine in the conditions of seasonal market fluctuations have beenare determined. Growing crops, unlike the production of products in other industries, has such a feature as seasonality. The seasonal nature of production of agricultural enterprises determines the parameters of the activities of industries that produce and maintain agricultural products, harvest, preserve, process and sell agricultural products. Seasonal fluctuations have a direct impact on the intensity of the use of financial, material and technical, labor, energy and other types of resources of agricultural enterprises in certain periods of time during the calendar year. Thus, they impede the effective planning of the financial and economic activities of agricultural enterprises. This requires the improvement of the management system of an agricultural enterprise based on controlling to balance financial flows between all links of the agroindustrial complex. A mathematical model describing time parameters has been presented. Within the framework of the presented model, controlling actions aimed at ensuring the basic conditions for the functioning of an agricultural enterprise and preventing the phenomenon of shortage of funds during the “low” market period have been proposed. The basis for the construction of the model is the structure and objective proportions that determine the ratio between monetary funds and flows of funds of the enterprise of certain periods of its production and sales activities in the short term. The model allows timely detection of problems and making appropriate corrections in management decisions in order to minimize the destabilizing influence of environmental factors and eliminate unwanted deviations. Controlling actions are formed in the form of reports for the purpose of further use in the process of implementing the developed business processes.

Management 4.0 assists businesses in evolving, surviving and performing in the competitive and dynamic world. This fourth revolution uses advanced technologies like Artificial Intelligence (AI), Virtual Reality (VR), Internet of Things (IoT), Robotics, Holography, Additive Manufacturing etc., for the proper management systems. These technologies facilitate working personnel and make it more appealing to complete their duties efficiently and accurately. The main aim of this paper is to understand the concept of Management 4.0, its technologies and applications for proper management systems. As Management 4.0 enhances process control, the chance of human error is reduced, leading to increased efficiency. It enables rapid and intelligent decision-making, reduces costs, accelerates growth, and raises profitability. Management 4.0 technologies and advanced data analytics are helpful to make smart supply chain management well suited to fulfil industry 4.0. Thus, to overcome various obstacles and effectively deploy Management 4.0 technologies in manufacturing industries, top management must establish a clear asset performance management plan with the help of process engineers familiar with industrial system failure occurrences and what operators need to improve. Management 4.0 involves advanced technologies, system connectivity, data collection & analysis at the organisation level. Management 4.0 is expected to be a critical component in the long-term survival of any business, either manufacturing or service-providing organisations. This paper explores the development of Management 4.0 and its dimensions and transformations through Management 4.0 perspectives. Finally, the significant role of Management 4.0 for appropriate private management system in manufacturing industries are identified. Organisations require a system that seamlessly meets the company's expectations, consumers, investors, and other stakeholders to remain competitive, and Management 4.0 will enable this. Many businesses strive to integrate technologies and upskill their personnel to adapt to the new job duties and attract more workers with the necessary abilities.

The subject of the study is the improvement of strategies for the development of agricultural enterprises and their management with the help of innovations - digitalization and reengineering. The purpose of the article is to substantiate the programming and reengineering of business processes as a basis for innovative support of strategies for the development of agrarian enterprises in the conditions of the digital economy. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular, historical, monographic, economic comparisons, statistical-economic, systemic-structural analysis and synthesis were used. Results of the article. The concepts of programming business processes, the need for reengineering, process approach and controlling and their advantages for the development strategies of agricultural enterprises as innovative tools of organization and management were defined. Field of application of results. The conclusions of the article can be used in agricultural and IT enterprises, institutions of higher education, research institutions, consulting organizations. Conclusions. The activity of agricultural enterprises is accompanied by certain difficulties in assessing the effectiveness of their functioning and management. This is due to the presence of business and production processes with risks and/or potentially uncertain side effects. Understanding and analysis of these risks and uncertainties is particularly important in effective management activities, substantiating strategies for their further prospective development. This will be facilitated by means of automation and software for managing strategies for the development of agrarian enterprises using a process approach (controlling), restructuring and reengineering; use of software descriptions based on their modeling, templates, routing of business operations, their optimization.

Research has found that mindfulness is positively related to subjective vitality. However, whether mindful athletes were shaped by environmental conditions has rarely been investigated. Therefore, based on self-determination theory, the present study investigated how both mindfulness and coach interpersonal style (autonomy support and controlling) jointly affect athletes’ subjective vitality over time. A total of 287 adolescent athletes completed surveys at two time points over three months. In addition, fifty coaches completed coach interpersonal style surveys at Time 1. The results indicated that mindfulness is positively associated with athletes’ changes in subjective vitality. Furthermore, the positive relationship between mindfulness and subjective vitality was stronger under high coach control and low coach autonomy support interpersonal styles. The current study opens a new avenue to investigate athletes’ subjective vitality. Practically, our findings highlight the importance of mindfulness in helping athletes respond to adverse conditions and thus increase athletes’ subjective vitality.

Controlling is essential for public organizations to deliver optimal performance. However, the existing literature lacks sufficient knowledge to help organizations implement better strategies to enhance control. Therefore, this study examined the concept of control in the public sector, its impact on organizational efficiency, and a key focus on implementation. This study adopted a mixed approach (qualitative and quantitative) to study control in the public sector. The literature review was used to gather qualitative data, and a survey was conducted among the managers working in Russian public organizations to determine their responses to controlling practices. The results were compared and analyzed to provide implications and recommendations. It was noted through the results that control in public organizations depends on various factors like controlling approaches and tools, organizational culture, the autonomy of management, and functional control of organizations. Each of these aspects contributes positively toward control and improves public organizations’ efficiency. Therefore, these aspects should be the core focus of public organizations to ensure greater control and efficiency. This research targeted this area to bridge the gap and determine the concept of controlling the Russian public sector. However, this research also has a limitation in that it has surveyed only 102 managers from different Russian public organizations. Doi: 10.28991/ESJ-2023-07-01-015 Full Text: PDF

Background: Subjective well-being and life satisfaction can help individuals achieve more success in their lives and enjoy better supportive social relationships and higher levels of physical and mental health. The present study aimed to determine the relationship of social maturity with sexual satisfaction, subjective well-being, and controlling behaviors through the mediating role of marital commitment in couples. Methods: The statistical population in this correlational cross-sectional study included all couples in Tehran City, Iran, in 2019, of which 370 people were selected as the sample using a multi-stage cluster sampling method. The research tools included Rao’s social maturity scale (RSMS), the Golombok-Rust inventory of sexual satisfaction (GRISS), the subjective well-being scale (SWS), the controlling behaviors scale (CBS), and the dimensions of commitment inventory (DCI). The obtained data were statistically analyzed by employing structural equation modeling (SEM) in SPSS software, version 23 and LISREL version 8.8. Results: The results showed a positive relationship between sexual satisfaction and social maturity as well as between subjective well-being and social maturity, both mediated by marital commitment (P

Nowadays, in times of the corona crisis, controlling is gaining much attention because it represents an effective internal mechanism that can greatly contribute to a timely and rapid response to changes. Controlling activities reflect the quality of company management at the strategic, tactical and operational levels. In doing so, controlling uses appropriate instruments and contributes to business efficiency and effectiveness. The research aims to determine the current state of controlling instrument application (operational/strategic) in companies. Furthermore, we examine the role of controlling in stabilizing business operations and adjusting business strategies that affect business performance indicators in the context of the corona crisis. The survey method was used, and data were collected from 180 companies of different sizes in the Republic of Croatia. The survey was conducted in 2021. Nonparametric techniques, the chi-square test and the Kruskal-Wallis test were used for hypothesis testing. The findings show that (i) there is a significant relationship between the role of controlling in business stabilization and business strategy redirection in times of corona crisis, thus affecting business indicators measured by liquidity, profitability and indebtedness; (ii) there is a statistically significant difference in the application of operational controlling instruments between companies that have established a controlling department and those without a controlling department; and (iii) there is no statistically significant difference in the application of strategic controlling instruments between companies that have established a controlling department and those without a controlling department. The results of the study provide insight into the application of controlling instruments in Croatian companies during the corona crisis and empirical implications for both academics and practitioners. Implications for Central European audience: Nowadays, market volatility and external factors significantly influence business decisions of Central European companies. For managerial decisions to be timely and effective, controlling uses various instruments with the aim of better advising managers. To be more agile, companies have to use a combination of operational and strategic controlling instruments. In the Republic of Croatia, as a posttransition country, companies are more short-term oriented, which is visible in the significant use of operational controlling instruments, and the lesser use of strategic controlling instruments. In times of pandemic and geopolitical events, the results of the research indicate the need for strategic orientation of companies through the application of strategic controlling instruments in the practice of Croatian companies to increase the efficiency and effectiveness of their operations. [ABSTRACT FROM AUTHOR]

An EWS can be defined as an information system designed to warn companies when problems arise (Löhneysen, 1982). Crönetz, Kögler, and Zimmert (2009) state that EWS success factors comprise issues related to: market, company background/ identity, continuous improvement, resources, structure, processes and competence -- these factors are regulated in ISO 9001 (Hinsch, 2014) and can be monitored by a quality management system (QMS). However, additional factors that are related to corporate aims and strategy need to be included and can be monitored by a CO system. This research therefore draws on the combination of an existing QMS approach (Foster, 2013), where the process is driven by customer expectation (Evans, 2014) alongside consideration and integration with a controlling system. QM and CO are taken together to form a more holistic EWS than if a single system were to be used in isolation. This final article of four considers two case studies, used in Phase III of the research to confirm and refine best-practice elements in EWSs (Yin, 2014). The two studies were within two separate and independent medium-size companies. The first study was in a company, which is specialized in food production industry and the second study within company, which is also active in the food production industry. The studies involved three semi-structured interviews per study of the senior management of relevant functions: quality, controlling and the general management. A matrix of categories equal to those identified and defined in Phase II was used for comparing, validating or disconfirming elements and the final holistic EWS was confirmed. [ABSTRACT FROM AUTHOR]

This article, the third in a series of four, is based upon a research project to develop a simple Early Warning System (EWS) integrating both a quality management system (QMS) and controlling (CO) tools, specifically for German SMEs in the Food Industry sector. The previous two articles established the identity and requirements of an EWS, through literature review and then semi-structured interviews with experts. In this article, the research focuses on the examination and selection of Controlling and Quality Management tools for EWSs in the food production industry, which are appropriate for recognising risk factors of company failure. The toolkit of CO and QM is very large and it was necessary, with the help of two CO and two QM experts, independent of companies involved in the research's case studies, to identify the most appropriate of these, measurable by the company value, including shareholder value, market value, customer value, people value and future value (Töpfer, 2000), for EWSs, which match the requirements previously identified by turnaround experts. A matrix of categories equal to those identified and defined was shown to informants before interview. The selection criteria evaluated not only whether according to the established requirements, the tools are effective, but also whether the SMEs have the required resources and capabilities for their implementation (Rocha-Lona, Garza-Reyes, & Kumar, 2013). The CO and QM tools were explored with the help of the experts, and then defined and categorized in comparison with those identified in the literature. [ABSTRACT FROM AUTHOR]

The research project on which this paper is based, deals with the development of a simple Early Warning System (EWS) integrating both a quality management system (QMS) and controlling (CO) tools, focusing specifically on German SMEs in the food production industry. An EWS can be defined as an information system designed to warn companies when problems arise. Most of the models designed to identify company risks/crisis are focused either on quantitative or qualitative factors. Several authors point out the need for a more holistic approach including both quantitative and qualitative factors. This paper, the second of a series of four, provides an Identification of the requirements for an Early Warning System for SMEs in the German Food Industry, by the use of Semi-structured Interview. [ABSTRACT FROM AUTHOR]

The research project on which this paper is based, deals with the development of a simple Early Warning System (EWS) integrating both a quality management system (QMS) and controlling (CO) tools, focusing specifically on German SMEs in the food production industry. An EWS can be defined as an information system designed to warn companies when problems arise. Most of the models designed to identify company risks/crisis are focused either on quantitative or qualitative factors. Several authors point out the need for a more holistic approach including both quantitative and qualitative factors. This research was split into phases, starting with a critical analysis of existing EWSs, then the identification of requirements for an EWS by semi-structured interview. This was followed by an exploration of CO and QM tools, appropriate for recognizing risk factors of company failure, measurable by the company value, including shareholder value, market value, customer value, people value and future value. CO and QM tools were defined and categorized by comparison with those identified in the literature. Two case studies were used to confirm and refine best-practice elements in EWSs. The case studies involved three semi-structured interviews per case study of the senior management of relevant functions: quality, controlling and the general management. The EWS, developed during this work, enables companies in the food production industry to use the framework but customise for the company. Such a comprehensive, systematic approach (CO + QM) is currently unknown, both in research and also practice. Therefore, the work represents a new, innovative and implementable practical model. This paper, the first of four, covers the critical analysis aspect of the research. It provides background and rationale to the work and an explanation of the research aim. The essential terms important for this work are derived and defined. It starts with the development stages of EWSs and forms of appearance, followed by the description of different models and approaches. It concludes with a synthesis section, demonstrating the extent to which there is agreement and also disagreement between researchers, summarised in a table with key literature sources and the contributions they have made. There is an indication of what gaps in knowledge exist and which of these gaps this work aims to fill. [ABSTRACT FROM AUTHOR]

The main goal set by this paper is to identify the position of controlling and controllers in the practice of companies operating in the Republic of Serbia in the conditions of intensive digitalization. This research study is focused on understanding and the critical success factors of controlling, tools and the controller’s tasks. The research study was conducted on a sample of 35 companies, and the respondents were employed in various controlling positions. In methodological terms, the analysis of the collected data included descriptive statistics, measuring the reliability and internal consistency of the variables (Cronbach’s alpha coefficient) and conducting a nonparametric test (Mann-Whitney’s U test). The results of the research study show that controlling is understood as multidimensional, most often professional support to management; that the controlling key success factor is the controller’s expertise and competence; that the most important controlling tools are the budget, variance analysis and the short-term calculation of the results, and finally that one of the controller’s basic tasks is reporting to management. The nonparametric test enabled the identification of statistically significant differences in the respondents’ attitudes.

The task of organisation is based on breaking up complex systems into a number of less complex subsystems where the interfaces are well-determined leading inevitably to hierarchical structures. Therewith, the principle need of precisely predefined targets regarding quality and time frames becomes necessary, which in turn enforces establishing controlling procedures. Meanwhile, it is well accepted that controlling processes are demanding resources and therewith form the cost of organisation. Rarely quantitatively regarded is, however, the need of having further resources ready to repair for detected quality deviations. This paper points out where the system-theoretical limits of control lie, based on a mathematical approach of delayed control where a second-order approximation leads to the introduction of terms of perseverance as well as of dissipative terms. On this background, delayed integral controlling meets the characteristics of a harmonic control system and also suffers it's confines determining the fundamentally limited reaction time. The focus of the article presented here is on the development of realistic scenarios of limited quality deviation situations and their relevance in the light of a fundamental criterion of stability derived from the differential equation of the harmonic control. In this context, we find evidence that partly self-determining concepts, such as e.g. maintained in lean construction, SCRUM and similar others, become favourable, if not superior, to hierarchical approaches.

Digitalisation affects management control (MC). It leads to changes in the way MC activities are organised, performed and analysed. Companies of all industries, locations and sizes have to adapt their MC to digital circumstances, starting with the understanding and delimitation of MC tasks, through the modified application of MC instruments and the consideration of behavioural aspects of MC, to the organisation of the MC function within the company. This paper presents a systematic review of the literature according to Tranfield et al. (Br J Manag 14:207–222, 2003), focusing on the impact of digitalisation on MC. A comprehensive overview of scientific literature is provided by reviewing 166 highly rated accounting journals (based on multiple international journal ratings) and analysing 116 articles from January 2000 to August 2022. Based on the MC framework developed by Guenther (J Manag Control 23:269–290, 2013), the identified studies are categorised into the following research dimensions: tasks, instruments, organisation and behavioural aspects. Multiple studies highlight the continuous development of the MC function under the impact of digitalisation, including the extension of MC tasks, the adaptation of existing MC instruments and creation of new MC instruments, positive and negative behavioural aspects of digitalisation on MC and the establishment of new MC organisation models. In addition to the qualitative content analysis, this literature review also includes an analysis of the methods applied and illustrates their changes over time. This study reveals research gaps in relation to the current MC research and presents potential starting points for future research. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]