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Evaluation of the Impact of Refined Quality Control Management Model on the Qualified Rate of Disinfection and Sterilization of Surgical Instruments in the Sterilization Supply Center 被引量:1
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作者 Qin Liu 《Journal of Clinical and Nursing Research》 2024年第1期168-173,共6页
Objective:To evaluate the application value of a refined quality control management model for a sterilization supply center.Methods:A retrospective analysis was conducted on the work situation of the sterilization sup... Objective:To evaluate the application value of a refined quality control management model for a sterilization supply center.Methods:A retrospective analysis was conducted on the work situation of the sterilization supply center from January 2021 to January 2023.The work situation before January 31,2022,was classified as the control group;a routine quality control management model was implemented,and the work situation after January 31,2022,was classified as the observation group.The quality of medical device management and department satisfaction between the two groups were compared.Results:The timely recovery and supply rate,classification and cleaning pass rate,disinfection pass rate,packaging pass rate,sterilization pass rate,and department satisfaction score in the observation group were all higher than those of the control group(P<0.05).Conclusion:Implementing a refined quality control management model in the sterilization supply center can improve the quality management level of medical devices and department satisfaction and is worthy of promotion. 展开更多
关键词 Refined quality control management model Sterilization supply center Disinfection and sterilization pass rate
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Analysis of Internal Control Management Problems in Hospital Finance and Accounting
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作者 Yan Wang 《Proceedings of Business and Economic Studies》 2024年第3期133-139,共7页
This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hos... This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment. 展开更多
关键词 Hospital accounting Internal control management Medical system reform Financial security Operational efficiency
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Internal Control Management and Risk Prevention Measures of State-Owned Enterprises
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作者 Bing Liu 《Journal of Electronic Research and Application》 2024年第3期1-6,共6页
As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an... As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development. 展开更多
关键词 State-owned enterprises Internal control management Risk prevention
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A Controller-Based Architecture for Information Centric Network Construction and Topology management 被引量:3
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作者 Zeinab Zali Massoud Reza Hashemi +2 位作者 Ilaria Cianci Alfredo Grieco Gennaro Boggia 《China Communications》 SCIE CSCD 2018年第7期131-145,共15页
Information-Centric Networking(ICN) has recently emerged as a result of the increased demand to access contents regardless of their location in the network services. This new approach facilitates content distribution ... Information-Centric Networking(ICN) has recently emerged as a result of the increased demand to access contents regardless of their location in the network services. This new approach facilitates content distribution as a service of the network with lower delay and higher security in comparison with the current IP network. Applying ICN in current IP infrastructure leads to major complexities. One approach to deploy ICN with less complexity is to integrate ICN with Software Defined Networking(SDN). The SDN controller manages the content distribution, caching, and routing based on the users' requests. In this paper, we extend these context by addressing the ICN topology management problem over the SDN network to achieve an improved user experience as well as network performance. In particular, a centralized controller is designed to construct and manage the ICN overlay. Experimental results indicate that this adopted topology management strategy achieves high performance, in terms of low failure in interest satisfaction and reduced download time compared to a plain ICN. 展开更多
关键词 ICN SDN controller topology management overlay networks
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Cold Chain Logistics Equipment Management and Control Based on Internet of Things
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作者 秦立公 吴娇 +1 位作者 董津津 袁媛 《Agricultural Science & Technology》 CAS 2012年第5期1133-1138,共6页
The status and supporting policies of cold chain logistics equipment man- agement and control in China were described. The connotation of Internet of Things and its impact on cold chain logistics equipment management ... The status and supporting policies of cold chain logistics equipment man- agement and control in China were described. The connotation of Internet of Things and its impact on cold chain logistics equipment management and control were ana- lyzed from external form to internal nature. Through introducing the value chain and relevant equipments of cold chain logistics, the correlation between the main technologies in Internet of Things and the common indices for cold chain logistics equipment management and control was analyzed in detail. The application values of Internet of Things technologies in cold chain logistics equipment management and control were illustrated, including the sample analysis on the application of radio-frequency identification (RFID). After the establishment of BSC performance evaluation index system of cold chain logistics equipment management and control, the optimization measures and suggestions on cold chain logistics equipment management and control under Internet of Things were put forward. 展开更多
关键词 Internet of Things Cold chain logistics Equipment management and control Radio-frequency identification Balanced scorecard
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A review of selected parasitic plants in Nigeria:converting harms to benefits
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作者 Funmilayo I.D.Afolayan Ridwan A.Salaam +1 位作者 Ebenezer S.Oladokun Samson D.Adesoye 《Natural Therapy Advances》 CAS 2024年第3期14-28,共15页
Parasitic plants are challenging to agricultural crops and forestry development,which are sources of major revenues in several countries,including Nigeria.Nevertheless,parasitic plants are important to human society a... Parasitic plants are challenging to agricultural crops and forestry development,which are sources of major revenues in several countries,including Nigeria.Nevertheless,parasitic plants are important to human society as they have an abundance of bioactive compounds with pharmacological relevance.Thus,it becomes expedient to know the benefits of these plants and potential means of management.This review discusses four selected parasitic plants in Nigeria,namely Viscum album,Striga hermonthica,Tapinanthus bangwensis and Cuscuta campestris.Relevant information about their pharmacological relevance and biocontrol was obtained from credible databases,including the National Library of Medicine,SCOPUS,and Google Scholar.The review showed that all four plants have been extensively studied for their antioxidant and antitumor properties.Also,antimicrobial and anti-inflammatory activities are common pharmacological values among parasitic plants.These are largely due to the presence of abundant beneficial classes of phytocompounds.Furthermore,there is an increasing number of biocontrol studies on the use of microorganisms,such as Phaeobotryosphaeria visci,Sphaeropsis visci,Pandoraea pulminicol,Colletotrichum gloeosporioides,and Fusarium oxysporum in controlling and managing these seemingly disastrous plants.It is hoped that this review will spur further studies into the conservation and proper management of parasitic plants using strategically developed biocontrol. 展开更多
关键词 parasitic plants pharmacological values BIOCONTROL plant management and control ETHNOPHARMACOLOGY
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Power-balancing Instantaneous Optimization Energy Management for a Novel Series-parallel Hybrid Electric Bus 被引量:18
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作者 SUN Dongye LIN Xinyou +1 位作者 QIN Datong DENG Tao 《Chinese Journal of Mechanical Engineering》 SCIE EI CAS CSCD 2012年第6期1161-1170,共10页
Energy management(EM) is a core technique of hybrid electric bus(HEB) in order to advance fuel economy performance optimization and is unique for the corresponding configuration. There are existing algorithms of c... Energy management(EM) is a core technique of hybrid electric bus(HEB) in order to advance fuel economy performance optimization and is unique for the corresponding configuration. There are existing algorithms of control strategy seldom take battery power management into account with international combustion engine power management. In this paper, a type of power-balancing instantaneous optimization(PBIO) energy management control strategy is proposed for a novel series-parallel hybrid electric bus. According to the characteristic of the novel series-parallel architecture, the switching boundary condition between series and parallel mode as well as the control rules of the power-balancing strategy are developed. The equivalent fuel model of battery is implemented and combined with the fuel of engine to constitute the objective function which is to minimize the fuel consumption at each sampled time and to coordinate the power distribution in real-time between the engine and battery. To validate the proposed strategy effective and reasonable, a forward model is built based on Matlab/Simulink for the simulation and the dSPACE autobox is applied to act as a controller for hardware in-the-loop integrated with bench test. Both the results of simulation and hardware-in-the-loop demonstrate that the proposed strategy not only enable to sustain the battery SOC within its operational range and keep the engine operation point locating the peak efficiency region, but also the fuel economy of series-parallel hybrid electric bus(SPHEB) dramatically advanced up to 30.73% via comparing with the prototype bus and a similar improvement for PBIO strategy relative to rule-based strategy, the reduction of fuel consumption is up to 12.38%. The proposed research ensures the algorithm of PBIO is real-time applicability, improves the efficiency of SPHEB system, as well as suite to complicated configuration perfectly. 展开更多
关键词 city bus hybrid electric powertrain instantaneous optimization energy management control strategy
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ENERGY MANAGEMENT STRATEGY FOR PARALLEL HYBRID ELECTRIC VEHICLES 被引量:4
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作者 PuJinhuan YinChengliang ZhangJianwu 《Chinese Journal of Mechanical Engineering》 SCIE EI CAS CSCD 2005年第2期215-219,共5页
Energy management strategy (EMS) is the core of the real-time controlalgorithm of the hybrid electric vehicle (HEV). A novel EMS using the logic threshold approach withincorporation of a stand-by optimization algorith... Energy management strategy (EMS) is the core of the real-time controlalgorithm of the hybrid electric vehicle (HEV). A novel EMS using the logic threshold approach withincorporation of a stand-by optimization algorithm is proposed. The aim of it is to minimize theengine fuel consumption and maintain the battery state of charge (SOC) in its operation range, whilesatisfying the vehicle performance and drivability requirements. The hybrid powertrain bench testis carried out to collect data of the engine, motor and battery pack, which are used in the EMS tocontrol the powertrain. Computer simulation model of the HEV is established in the MATLAB/Simulinkenvironment according to the bench test results. Simulation results are presented for behaviors ofthe engine, motor and battery. The proposed EMS is implemented for a real parallel hybrid carcontrol system and validated by vehicle field tests. 展开更多
关键词 Hybrid powertrain Hybrid electric vehicle (HEV) Energy management strategy(EMS) Real-time control Field test
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MODELING AND IMPLEMENTATION OF A DISTRIBUTED SHOP FLOOR MANAGEMENT AND CONTROL SYSTEM 被引量:1
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作者 Liu Shiping Rao Yunqing Zhang Jie Li PeigenSchool of Mechanical Science and Engineering, Huazhong University of Science and Technology,Wuhan 430074, China 《Chinese Journal of Mechanical Engineering》 SCIE EI CAS CSCD 2002年第3期213-217,共5页
Adopting distributed control architecture is the important developmentdirection for shop floor management and control system, is also the requirement of making it agile,intelligent and concurrent. Some key problems in... Adopting distributed control architecture is the important developmentdirection for shop floor management and control system, is also the requirement of making it agile,intelligent and concurrent. Some key problems in achieving distributed control architecture areresearched. An activity model of shop floor is presented as the requirement definition of theprototype system. The multi-agent based software architecture is constructed. How the core part inshop floor management and control system, production plan and scheduling is achieved. Thecooperation of different agents is illustrated. Finally, the implementation of the prototype systemis narrated. 展开更多
关键词 AGENT Shop floor management and control CIMS
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Three-Dimensional Water Quality Model Based on FVCOM for Total Load Control Management in Guan River Estuary,Northern Jiangsu Province 被引量:1
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作者 ZHANG Li LIN Weibo +6 位作者 LI Keqiang SHENG Jianming WEI Aihong LUO Feng WANG Yan WANG Xiulin ZHANG Longjun 《Journal of Ocean University of China》 SCIE CAS 2016年第2期261-270,共10页
Guan River Estuary and adjacent coastal area(GREC) suffer from serious pollution and eutrophicational problems over the recent years.Thus,reducing the land-based load through the national pollutant total load control ... Guan River Estuary and adjacent coastal area(GREC) suffer from serious pollution and eutrophicational problems over the recent years.Thus,reducing the land-based load through the national pollutant total load control program and developing hydrodynamic and water quality models that can simulate the complex circulation and water quality kinetics within the system,including longitudinal and lateral variations in nutrient and COD concentrations,is a matter of urgency.In this study,a three-dimensional,hydrodynamic,water quality model was developed in GREC,Northern Jiangsu Province.The complex three-dimensional hydrodynamics of GREC were modeled using the unstructured-grid,finite-volume,free-surface,primitive equation coastal ocean circulation model(FVCOM).The water quality model was adapted from the mesocosm nutrients dynamic model in the south Yellow Sea and considers eight compartments:dissolved inorganic nitrogen,soluble reactive phosphorus(SRP),phytoplankton,zooplankton,detritus,dissolved organic nitrogen(DON),dissolved organic phosphorus(DOP),and chemical oxygen demand.The hydrodynamic and water quality models were calibrated and confirmed for 2012 and 2013.A comparison of the model simulations with extensive dataset shows that the models accurately simulate the longitudinal distribution of the hydrodynamics and water quality.The model can be used for total load control management to improve water quality in this area. 展开更多
关键词 water quality model FVCOM total load control management Guan River Estuary Yellow Sea
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Risk management in open cut coal mines 被引量:3
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作者 Ismet Canbulat John Hoelle Jason Emery 《International Journal of Mining Science and Technology》 SCIE EI 2013年第3期369-374,共6页
There are a number of geotechnical systems used at open cut operations of Anglo American's Metallurgical Coal business unit in Australia. These systems are mainly mine site specific, based on geological informatio... There are a number of geotechnical systems used at open cut operations of Anglo American's Metallurgical Coal business unit in Australia. These systems are mainly mine site specific, based on geological information and used as hazard plans. They are qualitative and reliant upon the experienced judgement of site based engineers and the general workforce. They are not suitable for calculating the associated risks of geological structures and mining responses. A uniform risk rating system that can be used to provide an unbiased, standard and quantifiable assessment of the risk from highwall and lowwall failures is therefore developed using the experience gained with such systems in Anglo American's South African operations. This system is a semi-quantitative risk rating system and takes into account the relative differences in the importance of hazards as experienced at each mine site as a result of different combinations of geotechnical factors and mining conditions. It is based on critical geotechnical and other parameters that have been identified by site mining engineers, geologists and geotechnical engineers. The primary advantage of this risk rating system is that all open cut mines in the Anglo American's Metallurgical Coal operations use a near identical system, which enables the user to compare the risk after each blast and with other mines. The system can be adjusted to meet local mine specific requirements. The implementation of this system, a computer program that automatically calculates the risks and recommends predetermined controls, has been made as practical and as easy to use as possible. This program can be used by personnel from other mining disciplines not directly related to geotechnical engineering. 展开更多
关键词 Geotechnical OpenRisk Semi-quantitative Risk management Open cut Ground control
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Mosquito vector management with botanicals-the most effective weapons in controlling mosquito-borne diseases 被引量:2
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作者 Shyamapada Mandal 《Asian Pacific Journal of Tropical Biomedicine》 SCIE CAS 2012年第4期336-336,共1页
Dear editor,Mosquito-borne diseases,viz.,malaria,filariasis,dengue hemorrhagic fever,chikungunya,Japanese encephalitis etc.,created huge impact on humans over the world,and the chemical insecticides remain the mainsta... Dear editor,Mosquito-borne diseases,viz.,malaria,filariasis,dengue hemorrhagic fever,chikungunya,Japanese encephalitis etc.,created huge impact on humans over the world,and the chemical insecticides remain the mainstay of effective control.But,indiscriminate and rampant use of the chemical insecticides in controlling mosquito vectors,in order to prevent diseases vectored by them,has resulted problems related to the adverse environmental effects for their(insecticides)potential toxicity,high operational cost,community acceptance,and the development of insecticide resistance among the vectors.The factors mentioned above prompted the search for new means of control strategies.Currently,the botanicals(viz.,plant extracts,essential oils and phytochemicals)with mosquitocidal potential 展开更多
关键词 ppm LC Mosquito vector management with botanicals-the most effective weapons in controlling mosquito-borne diseases
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Control and Management of Construction Project Cost 被引量:1
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作者 ZHU Lili 《Journal of Landscape Research》 2016年第4期7-8,共2页
Project cost can control the input in construction project and improve economic benefits of construction enterprises,so it is an important section of construction engineering.Reasonable control and management of proje... Project cost can control the input in construction project and improve economic benefits of construction enterprises,so it is an important section of construction engineering.Reasonable control and management of project cost is the principle that building units must obey in the whole process of project,particularly in the construction stage,so it is extremely important to control and manage the project cost.This paper first analyzed possible causes for the unreasonable cost of construction projects,and put forward pertinent strategies for the control and management of construction project cost. 展开更多
关键词 Construction project Construction stage Project cost Control and management
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Energy Management for a Residential Microgrid Using Wavelet Transform and Fuzzy Control Including a Vehicle-to-Grid System 被引量:1
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作者 Dong-Qing Zhang Feng Yang +2 位作者 Yang Luo Yu-Xiao Huang Cheng-Long Xia 《Journal of Electronic Science and Technology》 CAS CSCD 2016年第4期291-297,共7页
This paper presents the design and implementation of an energy management system (EMS) with wavelet transform and fuzzy control for a residential micro-grid. The hybrid system in this paper consists of a wind turbin... This paper presents the design and implementation of an energy management system (EMS) with wavelet transform and fuzzy control for a residential micro-grid. The hybrid system in this paper consists of a wind turbine generator, photovoltaic (PV) panels, an electric vehicle (EV), and a super capacitor (SC), which is able to connect or disconnect to the main grid. The control strategy is responsible for compensating the difference between the generated power by the wind and solar generators and the demanded power by the loads. Wavelet transform decomposes the power difference into a smoothed component and a fast fluctuated component. The command approach used for fuzzy logic rules considers the state of charging (SOC) of EV, renewable production, and the load demand as parameters. Furthermore, the command rules are developed in order to ensure a reliable grid when taking into account the EV battery protection to decide the output power of the EV. The model of the hybrid system is developed in detail under Matlab/Simulink software environment. 展开更多
关键词 Energy management system (EMS) fuzzy control MICRO-GRID renewable energies vehicle-to-grid (V2G) wavelet.
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Study on Application Effect of 6S Management Mode in Infection Control Management of Fangcang Shelter Hospital of National Exhibition and Convention Center 被引量:1
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作者 Ting Sun Jing Feng +3 位作者 Ning Han Ni Li Zhi Zan Dongxian Zhang 《Journal of Clinical and Nursing Research》 2022年第5期84-93,共10页
Objective:In 2022,a pneumonia caused by novel coronavirus broke out in Shanghai.A large number of medical personnel were deployed nationwide to support the Fangcang Shelter Hospital of National Exhibition and Conventi... Objective:In 2022,a pneumonia caused by novel coronavirus broke out in Shanghai.A large number of medical personnel were deployed nationwide to support the Fangcang Shelter Hospital of National Exhibition and Convention Center(Shanghai).Because the of the underdeveloped infrastructure and the disorganized layout process,the phenomenon of infection among medical personnel was rampant given the highly contagious nature of the Omicron variant.This paper discusses the effect of 6S management in infection control management of Fangcang Shelter Hospital of National Exhibition and Convention Center(Shanghai).Methods:A series of 6S management practices were carried out based on the evaluation of the control management of Fangcang Shelter Hospital of National Exhibition and Convention Center(Shanghai)during the anti-epidemic period,and the effect of the implementation of 6S management was studied based on the rapport among team members and the overall control system process,the management of wearing and stripping channels,the time of wearing protective articles and the psychological and emotional changes of the team members.Results:After the implementation of 6S management mode,the management of dressing room,epidemic prevention materials,and occupational protection awareness and infection control safety were significantly improved.More than 95.5%of the team members believed that improving the working environment in the shelter increased the confidence of victory in the fight against the epidemic,reduced the preparations before entering and leaving the cabin,improved the work efficiency and ensured occupational safety.It ensures the realization of the goal of“zero infection”and is set as a benchmark of control work of Fangcang Shelter Hospital of National Exhibition and Convention Center(Shanghai).Conclusion:The application of 6S management mode to the shelter infection control management can create and maintain a good working environment in the shelter,promote the implementation effect of various systems and processes of infection control,reduce the potential infection risk in the shelter and improve the efficiency of infection control management. 展开更多
关键词 Mobile cabin hospital Infection control management 6S management Application effect
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Management and Control of Outsourcing in Dispersed Network Manufacturing Systems
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作者 Rob Dekkers Luping Wang 《厦门大学学报(自然科学版)》 CAS CSCD 北大核心 2002年第S1期249-,共1页
The trend of economic globalisation and advances in i nformation technology has led to the emergence of dispersed manufacturing system s as a form of the virtual organisation. New manufacturing strategy pays more at t... The trend of economic globalisation and advances in i nformation technology has led to the emergence of dispersed manufacturing system s as a form of the virtual organisation. New manufacturing strategy pays more at tention to the management of the total value chain and therefore puts emphasis o n outsourcing. In fact, outsourcing is an efficient way of utilizing available r esources and has become one key aspect of the manufacturing strategy. Improved d ecision and organization on outsourcing will result in cost production and short er lead-times. However, most concepts and practice of traditional outsourcing do not adapt to t he changing environment and meet increasing performance requirements. On the oth er hand, virtual organisations might display instability between pure outsourcin g and establishing alliance. Balance and trade-off between independent agents a nd creating alliance are thus required. Therefore, the purpose of this paper is to develop a model to support decision-making, management and control on outsou rcing in a dispersed network manufacturing system and to discuss several key iss ues that are relevant to the relationship between the agents of the network. Dev elopment of the model will deploy Applied System Theory and will be built on fou ndations of earlier research on industrial management such the theories of Outso urcing, Order Entry Points, Design of Organisations and Logistic Control. The is sues that will be addressed in this paper are: · The selection of suppliers and co-makers; · Communication between suppliers and clients; · The mechanisms for profit-sharing between agents; · The product data management to integrate the knowledge of the different agent s into product design. Industrial companies will benefit from this research by the practical methods an d implementation extending their business models beyond concepts for outsourcing and alliances. Additionally, the exploration will lead to proactive contributio n of manufacturing during engineering, which would improve management and contro l of dispersed manufacturing systems. 展开更多
关键词 management and Control of Outsourcing in Dispersed Network Manufacturing SYSTEMS
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Internet of Things Enabled Intelligent Energy Management and Control System for Heavy Equipment Industrial Park and Fuzzy Assessment of Its Schemes
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作者 Jia Zhu 《Energy Engineering》 EI 2021年第2期379-397,共19页
In order to solve the problems of poor informationflow,low energy utilization rate and energy consumption data reuse in the heavy equipment industrial park,the Internet of Things(IoT)technology is applied to construct... In order to solve the problems of poor informationflow,low energy utilization rate and energy consumption data reuse in the heavy equipment industrial park,the Internet of Things(IoT)technology is applied to construct the intelligent energy management and control system(IEMCS).The application architecture and function module planning are analyzed and designed.Furthermore,the IEMCS scheme is not unique due to the fuzziness of customer demand and the understanding deviation of designer to customer demand in the design stage.Scheme assessment is of great significance for the normal subsequent implementation of the system.A fuzzy assessment method for IEMCS scheme alternatives is proposed to achieve scheme selection.Fuzzy group decision using triangular fuzzy number to express the vague assessment of experts is adopted to determine the index value.TOPSIS is modified by replacing Euclidean distance with contact vector distance in IEMCS scheme alternative assessment.An experiment with eight IEMCS scheme alternatives in a heavy equipment industrial park is given for the validation.The experiment result shows that eight IEMCS scheme alternatives can be assessed.Through the comparisons with other methods,the reliability of the results obtained by the proposed method is discussed. 展开更多
关键词 Internet of Things energy management and control industrial park fuzzy group decision
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Recovery Planning and Management Control System in Company Crisis
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作者 Elisa Giacosa Alberto Mazzoleni 《Journal of Modern Accounting and Auditing》 2012年第9期1326-1337,共12页
The main goal of this paper is to analyze situations of financial crisis in Italian companies. The analysis has also been focused on the company's attitude to overcome the financial crisis. Secondly, the authors have... The main goal of this paper is to analyze situations of financial crisis in Italian companies. The analysis has also been focused on the company's attitude to overcome the financial crisis. Secondly, the authors have analyzed if the recovery project has required the introduction of a new management control system or changes to the existing management control system. The methodology is composed of several steps. First of all, the authors have analyzed the existing literature. Secondly, the authors have referred to a sample of 98 Italian recovery projects formalized by Italian private companies. The analysis of the literature and the recovery projects permits to achieve some provisional results, which have been tested through surveys. The methodology approach is inspired by the grounded theory. The findings have been several: (1) The crisis is a usual event in the lifecycle of a firm, due to a deterioration of its strength and a change of the context; (2) The timing factor has played a fundamental role in managing the crisis situation, because a late identification of the symptoms or a minimization of them can generate an irreversible situation; and (3) In addition, a recovery project includes the introduction of a new management control system or changes to the existing management control system. These new or modified management control systems use "feed-forward" mechanisms, which make early predictions about the changes in the characteristics of the competitive framework. 展开更多
关键词 company crisis recovery process recovery planning management control system Italian context
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The Influence of Spiritual Values on Work Motivation, Management Control, and Quality of Financial Information on IFIs in Indonesia
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作者 Firman Menne Muhammad Ali +1 位作者 Abd. Hamid Habbe Yohanis Rura 《Journal of Modern Accounting and Auditing》 2016年第11期537-555,共19页
This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual valu... This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual values are measured using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by four formative indicators, namely, compensation, recognition, work experience, and openness. Management control variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable, understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of data analysis include the use of partial least squares (PLS) to analyze the influence of spiritual values on work motivation, management control, and quality of financial information. The results of this study showed that the manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media as motivation and management control, but directly spiritual values are not able to influence the quality of financial information. While work motivation and management control significantly influence the quality of financial information. 展开更多
关键词 spiritual values work motivation management control quality of financial information
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The Construction of Risk Management Control System for Commercial Banks: From the Perspective of the Management Team
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作者 Li Yuling 《Journal of Modern Accounting and Auditing》 2015年第8期411-419,共9页
Risk management control (RMC) system is of vital importance to firms, especially the commercial banks. However, the existing models of risk management are always built from the perspective of financial regulators an... Risk management control (RMC) system is of vital importance to firms, especially the commercial banks. However, the existing models of risk management are always built from the perspective of financial regulators and neglect the practicability within the organization. In order to better facilitate the enterprise risk management (ERM), this paper is trying to construct a new framework of RMC system from the standpoint of the management team. The foundations of our design are COSO ERM report, as well as multi-disciplinary theories and methods, such as economy, psychology, and behavior. We establish a three-component RMC system for commercial banks, which include setting RMC standards, monitoring RMC execution, and rewarding results from standards execution. Then, we introduce an extended three-factor RMC system model. This system and its extended framework are meaningful and referential for both theory and practice of commercial banks' risk management. 展开更多
关键词 commercial banks risk management control (RMC) system the components
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