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In this paper we present and implement relatively new analytical techniques, the partitioning differential transformation method to approximate solution of integrodifferential equations along with its application in electrical circuit problem. Effectiveness of this method is tested by various examples of differential and integro-differential equations problem. Obtained results reveal that partitioning differential transformation method is very effective, easy to use and simple to perform in the case of large interval. The numerical results are presented and show that only few terms are required to obtain an approximate solution which is found to be accurate and efficient. [ABSTRACT FROM AUTHOR]

This paper puts forward a servomechanism design method for type one discrete-time linear delay system with previewable external interference. The tracking problem was transformed into a regulation problem by setting up an augmented error system, and the input delay was eliminated by a variable substitution. Based on preview control theory and the predictor method, a predictor-preview controller was derived to realize delay compensation and interference preview compensation. Meanwhile, the existence condition of preview controller was given. The effectiveness of the proposed controller was demonstrated through numerical simulation. [ABSTRACT FROM AUTHOR]

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) 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.)

This article aimed to analyze the level of applicability of the Strategic Planning / Balanced Scorecard in the State Public Prosecution Offices (MPs). In order to do so, we used a descriptive, exploratory and qualitative research, performing a documentary analysis from searches on the electronic websites of the Public Ministries of the 26 states and the Federal District and Territories. The report of elements of strategic planning / BSC by these sites was verified. The results produced a comparative table between the MPs, as well as an analysis tool that was classified in the classification in the levels of implementation of the strategic planning. In the General, there is little implementation of the Strategic Planning in the State Public Ministries of Brazil. Only the MP of Bahia was satisfactory in all the questions investigated. [ABSTRACT FROM AUTHOR]

Boards of directors of large corporations provide a governance safeguard to both equity capital and managerial employment contracts. Thus, the board is a potentially important instrument of internal control. This article develops theory and propositions concerning (a) the relation among ownership, managerial control, and the composition of the boards of directors; (b) the relation between the composition of the boards and control strategies (strategic versus financial controls); and (c) the relation among choice of control, corporate strategy, and strategic choice. [ABSTRACT FROM AUTHOR]

In this study of the controller's decision-making authority, controllers, their peers, and superiors in 25 firms were interviewed for their perceptions of the controller's authority in specific decisions. The data indicate that controllers do not have the same authority in all their functions or in the various decisions within those functions. Also controllers, their peers, and superiors have different perceptions of the controller's authority. A comparison is made with the findings of an earlier study on personnel managers, and some implications are noted. [ABSTRACT FROM AUTHOR]

The article discusses the controllership in Egypt. The controllership function in Egypt has been influenced by the historical and political background of the Egyptian economy. The Egyptian controllership is distinguished by 3 conditions: large and medium-sized business enterprises are either entirely or half controlled by public ownership; these enterprises are grouped into "functional organizations" by government planners according to their industries for governmental control; and national units of control regulate the entire Egyptian economy's production units.

Com o surgimento dos Sistemas de Informações Contábeis (SIC), a contabilização em papéis perdeu espaço, e o contador deixou de ser apenas guardador de livros, transformando-se em peça fundamental na tomada de decisão. Com uma economia totalmente globalizada, as decisões precisam ser tomadas instantaneamente para garantir o bom desenvolvimento das atividades comerciais, otimizando o resultado econômico. Os SICs tornaram-se um meio de alcançar esse objetivo por meio do eficiente controle das informações gerenciais. O presente objetivou identificar a influência do SIC como instrumento de apoio à geração de informações fidedignas pela Controladoria. Trata-se de um estudo qualitativo cuja metodologia aplicada foi a pesquisa bibliográfica e documental, por meio também de um estudo de caso em uma empresa de construção civil, buscando captar a percepção dos colaboradores acerca da utilização do SIC como ferramenta de suporte e seu papel no processamento da informação contábil na organização. Concluiu-se que o SIC possui aspectos que o diferenciam dos demais sistemas de informação, por gerar informações em formatos compatíveis com as diretrizes contábeis, o que contribui para o aspecto da qualidade operacional da empresa, facilitando a tomada de decisão e o levantamento de informações pela Controladoria com maior agilidade, veracidade e segurança.

Controllership, as an informational activity, is becoming a multidimensional function, about which numerous doubts exist as to whether to increase its independency and integrate it tightly with the decision-making process. Financial knowledge and business-analytical capabilities of carriers of controllership activity can offer support for operational, financial, and strategic restructuring. This is important when facing frequent business dynamics in order to enhance competitiveness and especially achieve short-term as well as strategic goals.

The inertial stabilisation of the line of sight of an imager fixed on a mobile carrier is considered in order to acquire good quality images despite the disturbances generated by the carrier. A double stage mechanical stabilisation architecture is proposed, where a second stabilisation stage, based on a piezoelectric actuator, is added to the usual structure. The piezoelectric actuator transfer function and hysteresis are characterised through experiments. In order to design the controllers of both stages, a high-level image quality criterion (the modulation transfer function (MTF)) is considered, together with design constraints on the main variables of interest. The criterion and the constraints are evaluated by realistic simulations based on some input and noise profiles measured on a real-life system. The MTF evaluation being time-consuming, a Bayesian optimisation method specially dedicated to expensive-to-evaluate functions is used to obtain the parameters of the controllers. The obtain experimental results are displayed and their performances discussed. [ABSTRACT FROM AUTHOR]

Purpose: The present work aims to identify the control functions performed in the startups of Greater Florianópolis/SC and to understand the perception of these companies on the importance of having a structured control department. Methodology: The research is characterized as descriptive by means of survey, with quantitative and qualitative approach. The research population comprises 145 startups from Greater Florianópolis according to the site Startup SC. The information was collected through a questionnaire applied through the Typeform site, with those responsible for the controlling area, financial officers or Chief Executive Officer (CEO) of a sample of 31 startups. Results: The results showed that the control department is present in only five of these companies, however for the respondents this sector is important to offer reliability and consistency in the decision-making process. Contributions of the Study: The functions that stood out in the companies that have a department of control or not, were: Fiscal Accounting, Tax Planning, Management Accounting, Preparation of the financial statements and Strategic Planning. The least pointed out by the companies was Internal Audit, which also was not highlighted in the related studies. [ABSTRACT FROM AUTHOR]

The research aimed to investigate the functions performed by the comptroller offices in Pernambuco's municipalities. Additionally, it investigated the existence of a relationship between these functions and some characteristics of the municipalities, such as current revenue, population size, area of the territorial unit and HDI. The methodology was configured as exploratory and descriptive. Regarding its techniques, direct documentation (extensive direct observation with the application of a questionnaire) and indirect documentation (bibliographic and documentary research) were used. As a result, it was observed that 79.07% of the municipalities stated that they perform the accounting function, 81.40% for the managerial function, 46.51% for the tax function, 32.56% for the protection and control of assets function, 100% the internal control function and 81.40% the risk control function. In addition, the study found that only 23.26% of them perform all functions of comptrollership, and that there are no statistically significant differences between the variables current revenue, population size, area of the territorial unit and HDI of the municipality in relation to whether control functions are exerted. The study also failed to verify any statistically significant association with respect to the mesoregion in which the research respondent municipalities are inserted and to the amounts of comptrollership functions exerted. And, although municipalities with up to two control functions, in relation to the number of functions, presented lower averages of current income, population size, area of territorial unit and HDI, these were not statistically significant. [ABSTRACT FROM AUTHOR]

The standard view of predicate-argument agreement in LFG is based on co-specification, such that both the target and the controller specify values of f-structure features of the controller. The same co-specificational view is generally extended to cases of NP-internal concord. For both types of agreement, a feature-sharing approach, in which the agreement features are represented in the f-structures of both the target and the controller, is also possible. Recent work by Haug & Nikitina (2012, 2015) motivates a symmetrical feature-sharing analysis in a case of longdistance agreement in which an agreement target itself operates as a controller in a further agreement domain. We argue that a feature-sharing analysis is also motivated in the analysis of a particular class of adjectivally headed nominal modifiers in Arabic in which a single agreement target reflects the intrinsic properties of two different controllers. [ABSTRACT FROM AUTHOR]

Copyright of Estudios Gerenciales is the property of Universidad ICESI 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.)

In this study, we propose an analytical method to determine the stabilization of fractional-order plants with one fractional-order term and interval uncertainties using fractional-order PI λ D μ controllers. An auxiliary function related to the characteristic function of the closed-loop system is defined, and the real vertices and edges of the value set with respect to the auxiliary function are given by the Minkowski sum method. It can effectively reduce the computation burden caused by redundant vertices. The concept of switching frequencies is proposed, and the calculation method of switching frequencies is provided. In order to test the position relationship between the value set and the origin within a finite frequency interval, the upper and lower limits of the frequency interval are calculated and the mathematical expressions of the vertices in each frequency interval determined by the switching frequencies and limits are given. Based on the analysis of the position relationship, we propose the necessary and sufficient condition of the stabilization criterion. Finally, the stabilization problems of the numerical examples are analysed to verify the effectiveness of the proposed stabilization criterion. [ABSTRACT FROM AUTHOR]

Abstract In a probe–drogue aerial refueling system, the drogue is affected not only by wind disturbances but also by strong disturbances from the tanker vortex and receiver forebody bow wave. Along with the aerodynamic disturbances acting on the receiver aircraft, it is difficult for the probe to capture the moving drogue in the docking stage. This paper studies the model of the probe–drogue aerial refueling system under aerodynamic disturbances, and proposes docking control method based on iterative learning control to compensate for the docking errors caused by aerodynamic disturbances. For receiver aircraft with different maneuverability, three control strategies are proposed to achieve a trade-off between safety and control precision. Furthermore, a practical method is proposed to predict the initial value of the learning controllers, which can significantly improve the iterative learning speed of the proposed methods. Finally, simulations demonstrate that the proposed control methods are simple and efficient for the docking control of autonomous probe–drogue aerial refueling. [ABSTRACT FROM AUTHOR]

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) 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.)

Controllers typically have a 'dual accountability' towards the finance function and operational management, respectively. This dual accountability at times confronts them with conflicting expectations. In this paper, we suggest that 'informational tactics' constitute an important resource which controllers rely on so as to handle these expectations and to successfully present themselves vis-à-vis their different internal stakeholders. Drawing upon interview data, we demonstrate that informational tactics relate to different dimensions of information control (i.e. 'when', 'how' and 'what' information is to be exchanged) and that they depend on the respective room for manoeuvre a controller has in a given situation. Overall, our analysis adds a more nuanced picture to the literature on controllers' handling of information and demonstrates the fundamental role of informational tactics for their everyday work. [ABSTRACT FROM AUTHOR]

We consider the controller synthesis problem for multi-agent systems that consist of a set of controlled and uncontrolled agents. Controlled agents may need to cooperate with each other and react to actions of uncontrolled agents in order to fulfill their objectives. Moreover, agents may be imperfect, i.e., only partially observe their environment. We propose a framework for controller synthesis based on compositional reactive synthesis. We implement the algorithms symbolically and apply them to a robot motion planning case study where multiple robots are placed on a grid-world with static obstacles and other dynamic, uncontrolled and potentially adversarial robots. We consider different objectives such as collision avoidance, keeping a formation and bounded reachability. We show that by taking advantage of the structure of the system, compositional synthesis algorithm can significantly outperform centralized alternative, both from time and memory perspective, and can solve problems where the centralized algorithm is infeasible. [ABSTRACT FROM AUTHOR]

This paper focuses on stochastic exponential synchronization of delayed memristive neural networks (MNNs) by the aid of systems with interval parameters which are established by using the concept of Filippov solution. New intermittent controller and adaptive controller with logarithmic quantization are structured to deal with the difficulties induced by time-varying delays, interval parameters as well as stochastic perturbations, simultaneously. Moreover, not only control cost can be reduced but also communication channels and bandwidth are saved by using these controllers. Based on novel Lyapunov functions and new analytical methods, several synchronization criteria are established to realize the exponential synchronization of MNNs with stochastic perturbations via intermittent control and adaptive control with or without logarithmic quantization. Finally, numerical simulations are offered to substantiate our theoretical results. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C 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.)

Este estudo objetivou analisar as motivações, habilidades e competências do controller na percepção de alunos que cursam pós-graduação em controladoria. Realizou-se uma pesquisa descritiva, de levantamento e com abordagem quantitativa. A população deste estudo foi definida por acessibilidade e compreendeu as Instituições de Ensino Superior de Santa Catarina que possuem pós-graduação em Controladoria, ou seja, 278 alunos. Já a amostra do estudo foi composta por 58 alunos que responderam devidamente ao questionário. Para analisar os dados, utilizou-se o método estatístico de correlação canônica por meio do software estatístico StatGraphics®. Os resultados do estudo indicaram que quanto maior for a perspectiva de aumento salarial, maior será a visão ampla e crítica das operações e a capacidade de implementar novas ideias e projetos e menor será a responsabilidade por conhecimentos de finanças, contabilidade geral, de custos, habilidades de liderança e trabalho em equipe e, proatividade. Contudo, quanto menor for a perspectiva de melhorias na carreira e a satisfação profissional, maior será a visão ampla e crítica das operações e capacidade para implantação de novas ideias e projetos e menores serão as responsabilidades por conhecimentos de finanças, contabilidade geral, de custos, habilidades de liderança e trabalho em equipe e proatividade. This study aimed to analyze the motivations, abilities and competences of the controller in the perception of students who study post-graduation in controller. A descriptive survey and a quantitative approach were carried out. The population of this study was defined by accessibility and comprised the Higher Education Institutions of Santa Catarina that have a post-graduate degree in Controllership, that is, 278 students. The sample of the study was composed of 58 students who answered the questionnaire duly. To analyze the data, the statistical method of canonical correlation was used by statistical software StatGraphics®. The results of the study indicated that the greater the prospect of a salary increase, the greater the broad and critical view of operations and the ability to implement new ideas and projects, and the lower the responsibility for knowledge of finance, general accounting, costs, skills Leadership and teamwork, and proactivity. However, the lower the prospect of career advancement and job satisfaction, the greater the critical and broad vision of operations and the ability to implement new ideas and projects, and the smaller the responsibilities for financial literacy, general accounting, cost, Leadership skills and teamwork and proactivity.