James Bay Spillways and Control Structures

1981 ◽  
Vol 107 (2) ◽  
pp. 183-198
Author(s):  
Klaus R. Ludwig ◽  
Richard T. Olive
Keyword(s):  
James Bay ◽  
Control Structures ◽  
And Control

scholarly journals Leading in a VUCA World

2021 ◽  
Vol 20 (1) ◽  
pp. 89-111
Author(s):  
R Ramakrishnan
Keyword(s):  
Critical Period ◽  
Large Scale ◽  
Command And Control ◽  
Insufficient Information ◽  
Control Structures ◽  
The Future ◽  
Entire World ◽  
To Come ◽  
And Control ◽  
Crisis Leaders

The current COVID-19 virus has put the entire world in lockdown, creating one of the worst times of a VUCA world. The changes that are happening because of the pandemic are large scale and occur suddenly. There is a shortage of leadership everywhere. Leaders are unprepared to lead effectively. In this fast-changing and disruptive environment, command and control structures fail. Leaders are expected to act on incomplete or insufficient information. They do not know where to start to drive change as increased complexity makes it difficult. Leaders lack time to reflect and end up acting too quickly or acting too late as they get stuck in analysis paralysis. They are far removed from the source and are forced to act with a limited understanding of events and their meanings. The role and type of leadership are being tested as we are trying to come out of this crisis. Leaders cannot predict the future but need to make sense of it in order to thrive. This paper would analyse challenges that are being faced by leaders in this critical period and how these can be converted into opportunities like a vaccine for the virus.

scholarly journals Ownership and control structure, corporate governance and income smoothing in Brazil

2011 ◽  
Vol 8 (4) ◽  
pp. 180-192
Author(s):  
Damiana Torres ◽  
Adriano Leal Bruni ◽  
Antonio Lopo Martinez ◽  
Miguel Angel Rivera-Castro
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Control Structure ◽  
Stock Exchange ◽  
Income Smoothing ◽  
General Category ◽  
Control Structures ◽  
And Control ◽  
Nonfinancial Firms ◽  
Majority Shareholder

Income smoothing is a longstanding practice under the more general category of earnings management. As the name suggests, it consists of smoothing out the fluctuations of the income series. This article examines the association between the ownership and control structure, level of corporate governance and origin of capital (foreign or domestic) of Brazilian companies on their propensity to smooth income. Using a sample of nonfinancial firms with shares traded on the São Paulo Stock Exchange (Bovespa) at the end of 2007, we performed covariance analysis based on data from the preceding ten years, where the dependent variable was the index proposed by Eckel, an empirical proxy for smoothing. The results indicate that the more concentrated the shareholding and control structures of Brazilian firms are, both according to overall capital and voting capital, the more intensely they tend to smooth earnings to favor the interests of the majority shareholder. The results also show that this effect is less pronounced for firms with enhanced corporate governance levels and those with foreign capital.

Intraoperative Computed Tomography and Finite Element Modelling for Multimodal Image Fusion in Brain Surgery

2019 ◽  
Vol 18 (5) ◽  
pp. 531-541 ◽  
Author(s):  
Marco Riva ◽  
Patrick Hiepe ◽  
Mona Frommert ◽  
Ignazio Divenuto ◽  
Lorenzo G Gay ◽  
...  
Keyword(s):  
Finite Element ◽  
Image Fusion ◽  
Qualitative Evaluation ◽  
Element Model ◽  
Fusion Algorithm ◽  
Registration Accuracy ◽  
Control Structures ◽  
Intraoperative Computed Tomography ◽  
Target Registration Error ◽  
And Control

Abstract BACKGROUND intraoperative computer tomography (iCT) and advanced image fusion algorithms could improve the management of brainshift and the navigation accuracy. OBJECTIVE To evaluate the performance of an iCT-based fusion algorithm using clinical data. METHODS Ten patients with brain tumors were enrolled; preoperative MRI was acquired. The iCT was applied at the end of microsurgical resection. Elastic image fusion of the preoperative MRI to iCT data was performed by deformable fusion employing a biomechanical simulation based on a finite element model. Fusion accuracy was evaluated: the target registration error (TRE, mm) was measured for rigid and elastic fusion (Rf and Ef) and anatomical landmark pairs were divided into test and control structures according to distinct involvement by the brainshift. Intraoperative points describing the stereotactic position of the brain were also acquired and a qualitative evaluation of the adaptive morphing of the preoperative MRI was performed by 5 observers. RESULTS The mean TRE for control and test structures with Rf was 1.81 ± 1.52 and 5.53 ± 2.46 mm, respectively. No significant change was observed applying Ef to control structures; the test structures showed reduced TRE values of 3.34 ± 2.10 mm after Ef (P < .001). A 32% average gain (range 9%-54%) in accuracy of image registration was recorded. The morphed MRI showed robust matching with iCT scans and intraoperative stereotactic points. CONCLUSIONS The evaluated method increased the registration accuracy of preoperative MRI and iCT data. The iCT-based non-linear morphing of the preoperative MRI can potentially enhance the consistency of neuronavigation intraoperatively.

scholarly journals Understanding management accounting change using strong structuration frameworks

2016 ◽  
Vol 29 (7) ◽  
pp. 1234-1258 ◽  
Author(s):  
Georgios Makrygiannakis ◽  
Lisa Jack
Keyword(s):  
Management Accounting ◽  
Context Analysis ◽  
Content Type ◽  
Control Structures ◽  
Accounting Practice ◽  
First Response ◽  
Strong Structuration ◽  
The 2008 Financial Crisis ◽  
And Control ◽  
The Impact

Purpose The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change. Design/methodology/approach A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study. Findings The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change. Originality/value This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.

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