scholarly journals The concept of controlling and its evolution

Author(s):  
Daiva Tamulevičienė

Due to an unstable financial-economic environment, a high level of competition and complex technological processes managers of enterprises are required to consider an opportunity of installing new innovative systems of enterprises activity organization and management. One of such systems is controlling, which is well known in foreign practice, but is seldom applied in Lithuania. The concept of controlling, its evolution, the structure of its elements, the problems of its installation in organizations have been widely reviewed in the works of German, Austrian, American, Russian authors. Despite the plenty of researches, there is no single opinion on economic conception, goals setting, tasks and functions of controlling. The polysemanticism, a variety of attitudes and conception's identification with other economic categories of the concept of controlling are a few many reasons that determined slow spread of this system in Lithuania. Attitudes of the authors who research the problems of controlling and their evolution are reviewed and summarized in the article, in order to give a clearer view of the contents of controlling conception. After reviewing the works of these authors, it has been determined that most of them review controlling in a systematic way, although they present it as an instrument, philosophy, a way of management etc. So first of all, controlling has to be analysed as a system. It was also determined that there is a close connection between controlling, internal control and management accounting; however the equalization of these definitions is impossible. After researching the development of the concept of controlling trends and attitudes it has been determined that in the evolution of the concept of controlling three main steps may be distinguished: controlling as a system of accounting; as an information system; as an instrument of enterprise's management. In every of these steps, different attitudes, formed by various authors, show up. Based on them, three main trends of the development of the concept of controlling were distinguished. The analysis of their evolution revealed that the location of controlling has been changing significantly during the last few decades. Yet, the least researched trend of controlling which still has no established attitudes is the one which was formed in the 21st century, The analysis has also revealed that the evolution of the concept's trends had influenced the contents of the conception of controlling, because every new attitude has appended the previous conception with new aspects.

1997 ◽  
Vol 2 (4) ◽  
pp. 356-365 ◽  
Author(s):  
Fouad A-L.H. Abou-Hatab

This paper presents the case of psychology from a perspective not widely recognized by the West, namely, the Egyptian, Arab, and Islamic perspective. It discusses the introduction and development of psychology in this part of the world. Whenever such efforts are evaluated, six problems become apparent: (1) the one-way interaction with Western psychology; (2) the intellectual dependency; (3) the remote relationship with national heritage; (4) its irrelevance to cultural and social realities; (5) the inhibition of creativity; and (6) the loss of professional identity. Nevertheless, some major achievements are emphasized, and a four-facet look into the 21st century is proposed.


2000 ◽  
Vol 41 (4-5) ◽  
pp. 253-260 ◽  
Author(s):  
P. Buffière ◽  
R. Moletta

An anaerobic inverse turbulent bed, in which the biogas only ensures fluidisation of floating carrier particles, was investigated for carbon removal kinetics and for biofilm growth and detachment. The range of operation of the reactor was kept within 5 and 30 kgCOD· m−3· d−1, with Hydraulic Retention Times between 0.28 and 1 day. The carbon removal efficiency remained between 70 and 85%. Biofilm size were rather low (between 5 and 30 μm) while biofilm density reached very high values (over 80 kgVS· m−3). The biofilm size and density varied with increasing carbon removal rates with opposite trends; as biofilm size increases, its density decreases. On the one hand, biomass activity within the reactor was kept at a high level, (between 0.23 and 0.75 kgTOC· kgVS· d−1, i.e. between 0.6 and 1.85 kgCOD·kgVS · d−1).This result indicates that high turbulence and shear may favour growth of thin, dense and active biofilms. It is thus an interesting tool for biomass control. On the other hand, volatile solid detachment increases quasi linearly with carbon removal rate and the total amount of solid in the reactor levels off at high OLR. This means that detachment could be a limit of the process at higher organic loading rates.


Author(s):  
Jerg Gutmann ◽  
Stefan Voigt

Abstract Many years ago, Emmanuel Todd came up with a classification of family types and argued that the historically prevalent family types in a society have important consequences for its economic, political, and social development. Here, we evaluate Todd's most important predictions empirically. Relying on a parsimonious model with exogenous covariates, we find mixed results. On the one hand, authoritarian family types are, in stark contrast to Todd's predictions, associated with increased levels of the rule of law and innovation. On the other hand, and in line with Todd's expectations, communitarian family types are linked to racism, low levels of the rule of law, and late industrialization. Countries in which endogamy is frequently practiced also display an expectedly high level of state fragility and weak civil society organizations.


2018 ◽  
Vol 71 (4) ◽  
pp. 238 ◽  
Author(s):  
Manoj K. Kesharwani ◽  
Amir Karton ◽  
Nitai Sylvetsky ◽  
Jan M. L. Martin

The S66 benchmark for non-covalent interactions has been re-evaluated using explicitly correlated methods with basis sets near the one-particle basis set limit. It is found that post-MP2 ‘high-level corrections’ are treated adequately well using a combination of CCSD(F12*) with (aug-)cc-pVTZ-F12 basis sets on the one hand, and (T) extrapolated from conventional CCSD(T)/heavy-aug-cc-pV{D,T}Z on the other hand. Implications for earlier benchmarks on the larger S66×8 problem set in particular, and for accurate calculations on non-covalent interactions in general, are discussed. At a slight cost in accuracy, (T) can be considerably accelerated by using sano-V{D,T}Z+ basis sets, whereas half-counterpoise CCSD(F12*)(T)/cc-pVDZ-F12 offers the best compromise between accuracy and computational cost.


Nutrients ◽  
2021 ◽  
Vol 13 (4) ◽  
pp. 1146
Author(s):  
Charlotte L. Lee ◽  
Paul N. Aveyard ◽  
Susan A. Jebb ◽  
Carmen Piernas

Background: The ‘Primary Care SHOPping Intervention for Cardiovascular Disease Prevention’ (PCSHOP) trial tested the effectiveness and feasibility of a behavioural intervention to reduce saturated fat in food purchases. The intervention offered feedback from data collected through a supermarket loyalty card to supplement brief advice from a nurse. This qualitative study aimed to describe participants’ experiences of receiving this intervention. Methods: We conducted semi-structured, one-to-one, telephone interviews with participants from the PCSHOP trial. Interviews were audio-recorded and transcribed verbatim. We employed the one sheet of paper technique and a thematic analysis to develop high-level themes in NVivo software. Results: Twenty-four participants were interviewed (mean age: 63 years (SD 12)). They reported that the brief advice did not provide any new information but they welcomed the sense of accountability the nurse provided. The personalised shopping feedback and healthier swap suggestions provided novel information that challenged previously held beliefs about the saturated fat content of food purchases and encouraged some positive dietary changes. However, the taste preferences of the participant or other household members were a barrier to changing food shopping behaviours. Conclusion: Harnessing loyalty card data is a novel and acceptable method to offering personalised dietary feedback. Yet, issues on the suitability of the healthier swap suggestions limited the extent of dietary change. Trial registration: ISRCTN14279335. Registered 1 September 2017.


Vestnik ◽  
2021 ◽  
pp. 155-160
Author(s):  
А.Е. Малибаева ◽  
Б.К. Кайрат ◽  
А.И. Нуфтиева ◽  
Л.Б. Умбетьярова ◽  
М.С. Кулбаева ◽  
...  

В современных стрессовых и негативных внешних экологических условиях растет число неуверенных в себе, эмоционально неустойчивых тревожных детей. В работах А.И.Захаровой, Н.В.Имеладзе, Л.М. Прихожановой говорится, что когда человек постоянно волнуется - возникает паника. Согласно анализу исследований многих авторов, детская тревога, с одной стороны, имеет психодинкамическую природу, с другой-является результатом социализации. По мнению психологов, у учащихся наблюдается высокий уровень тревожности в процессе обучения. В результате изучения данной проблемы установлено, что уровень тревожности и успеваемость ребенка тесно взаимосвязаны. Процесс приобщения детей, пришедших в школу, к процессу обучения тесно связан с процессом паники . In the current stressful and negative external environmental conditions, the number of insecure, emotionally unstable children with anxiety is growing. In the works of A.I. Zakharova, N.V. Imeladze, L.M. Prikhozhan, it is said that when a person is constantly agitated, panic occurs. According to the analysis of the research of many authors, child anxiety, on the one hand, has a psychodynamic nature, and on the other-is the result of socialization. According to psychologists, there is a high level of anxiety in students ' learning process. As a result of the study of this problem, it was found that the level of anxiety and the child's academic performance are closely related. The process of adaptation of children to the learning process is closely related to the panic process. However, the level of anxiety in lower-class students affects the learning process and learning outcomes.


Al-MAJAALIS ◽  
2018 ◽  
Vol 6 (1) ◽  
pp. 1-36
Author(s):  
Muhammad Arifin Badri

This study aims to examine the laws of dowry money decoration that are common in the community. The innovation and soul of art that is channeled through décor of dowry money is proven to produce beautiful and unique works, so as to attract the attention and interest of the wider community. However, because to produce beautiful and unique works, a high level of creativity is needed, so not everyone can do it. On the one hand, this phenomenon opens up quite good business opportunities, but on the other hand, it should be watched out, because in some conditions it contains the practice of buying and selling currencies with nominal differences. Through this study, I would like to uncover the law of buying and selling practices decorating dowry money and decorating services. As I also intend to present an applicative solution for the community so that they can still channel their artistic talents without violating Shari’ah law.


2021 ◽  
Vol 92 (2) ◽  
pp. 101-105
Author(s):  
A. L. Tserkovskiy ◽  
◽  
O. I. Gapova ◽  
E. A. Skorikova ◽  
S. A. Petrovich ◽  
...  

The purpose of this research is to study the need for the students' communication activity component at the Pharmaceutical faculty of VSMU. Dual feature of the levels indicators dynamics in the need for communication is revealed. On the one hand, there is a tendency to reduce the average level in the need for communication and to increase its high level at the expense of girls. On the other hand, there is a fairly significant increase in the average level in the need for communication among young men against the background of an obvious predominance of the average level in the need for communication among the students of the entire sampling. The study allows us to state obvious influence of the informational educational environment at VSMU on the personal growth of students at the Pharmaceutical faculty, on the formation of their communicative competence as the most important component of the professional competence of future pharmacists. The results of the study can be used in the educational process of VSMU, in the activities of the social and pedagogical and psychological service, in the work of educators in academic groups and for tutors.


Sign in / Sign up

Export Citation Format

Share Document