CONTROLING FROM THE PERSPECTIVE OF FINANCIAL SECURITY AT THE MANUFACTURING ENTERPRISE: MAIN ASPECTS AND THEORETICAL BASIS

This paper takes listed companies in Shanghai and Shenzhen stock markets as research samples to analyze and test the relationship between executive career expectation and enterprise risk. This paper argues that manufacturing enterprise executive career expectations have a dual impact on corporate risk, one is to increase corporate risk through investment effect, the other is to reduce corporate risk through reputation effect. The results show that, in the two effects, reputation effect plays a leading role, that is, the higher the career expectation of executives, the more attention they pay to the professional reputation they try to build. In order to protect their own reputation from damage, executives pay more attention to the risk management and internal control of enterprises, so as to reduce the risk of enterprises. This also shows that reputation has a "implicit" incentive effect on executives .This study provides a theoretical basis for enterprises to formulate "explicit" and "implicit" incentive contracts.

Download Full-text

Development of balanced indicators system for the strategy of using energy from renewable sources in industrial enterprise

Economics. Finances. Law ◽

10.37634/efp.2020.7.3 ◽

2020 ◽

pp. 14-17

Author(s):

Olha DEHTIAROVA

Keyword(s):

Renewable Energy ◽

Theoretical Basis ◽

Management Control ◽

Efficient Production ◽

Energy Strategy ◽

Manufacturing Enterprise ◽

Manufacturing Enterprises ◽

Industrial Enterprises ◽

Production Activity ◽

Strategic Goals

Introduction. Implementation of renewable energy resources on manufacturing enterprises is a big challenge in Ukraine. The Energy Strategy of Ukraine has an ambitious goal to reach 25% of renewable energy in national energy balance. Manufacturing enterprises play important role in realization of this strategy as far as they are the biggest consumers of energy. Obviously they need corresponding tools to implement renewable energy in the production activity. Energy controlling is a theoretical concept and practical instrument for management control in energy sector. Balanced scorecards (BSC) are controlling’s tool and can be used not only for analytical activities, but also for implementation of renewable energy strategy on manufacturing enterprise. The purpose of the paper is formation of balanced scorecard for implementation of renewable energy strategy on manufacturing enterprise. The methodology of research covers theoretical basis of energy efficient production and D. Norton & R. Kaplan’s approach to development of BSC; survey of top managers in energy sectors of industrial enterprises. Results. Energy controlling is a new direction in development of controlling concept that is often called “management control” in the English speaking research area. The paper analyzed its theoretical basis and practical experience with the focus on renewable energy. The BSC is a successful tool for effective implementation of different strategies on enterprise as well as it is often used for analytical work. The paper proposes to use BSC’s for implementation of renewable energy strategy developed both the scheme of strategic initiatives and the template of BSC to achieve the goal of improving the renewable energy efficiency in the production activities of industrial enterprises. Conclusion. Energy controlling has the potential to contribute to improving the economic efficiency of renewable energy systems. Besides, it can make them transparent, profitable and manageable. The corresponding BCS can be developed for every company that is interested in implementation of renewable energy in production activity. The BSC sets strategic goals for promoting and enhancing the efficiency of the renewable energy system and controls the progress along the roadmap towards the strategic goals.

Download Full-text

Video-Enhanced Microscopy--Better Visibility of Plant Cell Structures

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100053589 ◽

1982 ◽

Vol 40 ◽

pp. 182-185

Author(s):

N.S. Allen ◽

R.D. Allen

Keyword(s):

Diffraction Pattern ◽

Theoretical Basis ◽

Numerical Aperture ◽

Gain Control ◽

Control Unit ◽

Camera Control ◽

Variable Gain ◽

Contrast Method ◽

Fine Detail ◽

Cell Structures

Various methods of video-enhanced microscopy combine TV cameras with light microscopes creating images with improved resolution, contrast and visibility of fine detail, which can be recorded rapidly and relatively inexpensively. The AVEC (Allen Video-enhanced Contrast) method avoids polarizing rectifiers, since the microscope is operated at retardations of λ/9- λ/4, where no anomaly is seen in the Airy diffraction pattern. The iris diaphram is opened fully to match the numerical aperture of the condenser to that of the objective. Under these conditions, no image can be realized either by eye or photographically. Yet the image becomes visible using the Hamamatsu C-1000-01 binary camera, if the camera control unit is equipped with variable gain control and an offset knob (which sets a clamp voltage of a D.C. restoration circuit). The theoretical basis for these improvements has been described.

Download Full-text

Severe Paradoxical Dysphonia in Two Young Women

American Journal of Speech-Language Pathology ◽

10.1044/1058-0360.0203.52 ◽

1993 ◽

Vol 2 (3) ◽

pp. 52-55 ◽

Cited By ~ 1

Author(s):

Michael Collins ◽

Robert McDonald ◽

Robert Stanley ◽

Timothy Donovan ◽

C. Frank Bonebrake

Keyword(s):

Young Women ◽

Theoretical Basis ◽

Therapeutic Regimen ◽

Instrumental Data ◽

Relationship Of ◽

The Relationship

This report describes an unusual and persistent dysphonia in two young women who had taken a therapeutic regimen of isotretinoin for intractable acne. We report perceptual and instrumental data for their dysphonia, and pose a theoretical basis for the relationship of dysphonia to this drug. We also provide recommendations for reducing the risk of acquiring a dysphonia during the course of treatment with isotretinoin.

Download Full-text

Translation Research for the Rehabilitation of Left Spatial Neglect and Associated Disorders of Attention in Stroke Patients

Perspectives on Neurophysiology and Neurogenic Speech and Language Disorders ◽

10.1044/nnsld18.2.55 ◽

2008 ◽

Vol 18 (2) ◽

pp. 55-65 ◽

Cited By ~ 2

Author(s):

Nkiruka Arene ◽

Argye E. Hillis

Keyword(s):

Theoretical Basis ◽

Attention Bias ◽

Spatial Neglect ◽

Clinical Use ◽

Stroke Patients ◽

Translation Research ◽

Unilateral Neglect ◽

Assessment And Treatment ◽

Sound Theoretical Basis ◽

Review Current

Abstract The syndrome of unilateral neglect, typified by a lateralized attention bias and neglect of contralateral space, is an important cause of morbidity and disability after a stroke. In this review, we discuss the challenges that face researchers attempting to elucidate the mechanisms and effectiveness of rehabilitation treatments. The neglect syndrome is a heterogeneous disorder, and it is not clear which of its symptoms cause ongoing disability. We review current methods of neglect assessment and propose logical approaches to selecting treatments, while acknowledging that further study is still needed before some of these approaches can be translated into routine clinical use. We conclude with systems-level suggestions for hypothesis development that would hopefully form a sound theoretical basis for future approaches to the assessment and treatment of neglect.

Download Full-text