scholarly journals Review of scientific achievements in the field of management accounting and controlling presented at the “Accounting and controlling” conference

2021 ◽  
Vol 45 (4) ◽  
pp. 25-48
Author(s):  
Renata Biadacz
Keyword(s):  
Management Accounting ◽  
Scientific Discourse ◽  
Current State ◽  
Partici Pant ◽  
Number Of Publications ◽  
And Control ◽  
University Affiliation ◽  
Scientific Achievements

Purpose: The aim of the article is to verify and assess the current state of scientific publi-cations in the field of management accounting and controlling presented at the conference “Accounting and controlling”. Metodology/approach: An analysis of the papers submitted to the conference was carried out in terms of the number of publications based on university affiliation, degree of partici-pant interest in the conference, and issues raised in the area of management accounting and controlling. Findings: The issues raised in the articles submitted to the “Accounting and controlling” conference demonstrate that interest in the issues of management accounting and control-ling is significant. However, despite the 25 years of scientific discourse, there is still a wide variety of opinions on the concept of controlling, its mission and specifications, as well as the place of controlling as a discipline in enterprises. Accounting tools that support man-agement are presented in many publications. However, there are also publications that discuss original concepts in the field of the methodology of controlling. Originality/value: The article summarises national scientific achievements in the field of management and controlling presented in the series of 25 editions of the conference “Account-ing and controlling. Keywords: controlling, management accounting, controlling tools, “Accounting and control-ling” conference.

DEVELOPMENT OF COMPUTERIZED MONITORING AND CONTROL SYSTEM OF THE MOBILE ROBOT’S POSITIONING ON LARGE FERROMAGNETIC SURFACES BASED ON INTELLIGENT TECHNIQUES. COMPLEX OF TASKS OF MONITORING AND AUTOMATIC CONTROL OF MOBILE

2019 ◽  
pp. 37-47
Author(s):  
Yao Yueqin ◽  
Oleksiy Kozlov ◽  
Oleksandr Gerasin ◽  
Galyna Kondratenko
Keyword(s):  
Automatic Control ◽  
Point Of View ◽  
Monitoring And Control ◽  
Large Area ◽  
Monitoring And Control System ◽  
Technical Parameters ◽  
Automatic Control Systems ◽  
Current State ◽  
Computerized Monitoring ◽  
And Control

Analysis and formalization of the monitoring and automatic control tasks of the MR for the movement and execution of various types of technological operations on inclined and vertical ferromagnetic surfaces are obtained. Generalized structure of mobile robotic complex is shown with main subsystems consideration. Critical analysis of the current state of the problem of development of universal structures of mobile robots (MRs) for the various types of technological operations execution and elaborations of computerized systems for monitoring and control of MR movement is done. In particular, wheeled, walked and crawler type MRs with pneumatic, vacuum-propeller, magnetic and magnetically operated clamping devices to grip with vertical and ceiling surfaces are reviewed. The constructive features of the crawler MR with magnetic clamping devices capable of moving along sloping ferromagnetic surfaces are considered. The basic technical parameters of the MR are shown for the further synthesis of computerized monitoring and automatic control systems. Formalization of the tasks of monitoring and control of the MR positioning at the processing of large area ferromagnetic surfaces is considered from the point of view of control theory.

Short Review and opinion: New matter properties and applications based on Hybrids Graphene based Metamaterials

2020 ◽  
Vol 04 ◽  
Author(s):  
A. Guillermo Bracamonte
Keyword(s):  
Short Review ◽  
New Materials ◽  
Design And Synthesis ◽  
Chemical Structures ◽  
Current State ◽  
Potential Applications ◽  
Fundamental Research ◽  
Miniaturized Instrumentation ◽  
And Control ◽  
Conductive Properties

: Graphene as Organic material showed special attention due to their electronic and conductive properties. Moreover, its highly conjugated chemical structures and relative easy modification permitted varied design and control of targeted properties and applications. In addition, this Nanomaterial accompanied with pseudo Electromagnetic fields permitted photonics, electronics and Quantum interactions with their surrounding that generated new materials properties. In this context, this short Review, intends to discuss many of these studies related with new materials based on graphene for light and electronic interactions, conductions, and new modes of non-classical light generation. It should be highlighted that these new materials and metamaterials are currently in progress. For this reason it was showed and discussed some representative examples from Fundamental Research with Potential Applications as well as for their incorporations to real Advanced devices and miniaturized instrumentation. In this way, it was proposed this Special issue entitled “Design and synthesis of Hybrids Graphene based Metamaterials”, in order to open and share the knowledge of the Current State of the Art in this Multidisciplinary field.

scholarly journals Design of Tendon-Driven Manipulators

1995 ◽  
Vol 117 (B) ◽  
pp. 80-86 ◽  
Author(s):  
Lung-Wen Tsai
Keyword(s):  
State Of The Art ◽  
Unique Characteristic ◽  
Current State ◽  
Dynamics And Control ◽  
And Control

This paper presents an overview of the current state-of-the-art in the design of tendon-driven manipulators. A special characteristic associated with tendon-driven manipulators is that tendons can only exert tension but not compression. Based on this unique characteristic, the fundamental mechanics associated with the design of tendon-driven manipulators are reviewed. The review includes structure classification, kinematics, statics, dynamics and control.

scholarly journals FUNCTIONS OF MANAGEMENT ACCOUNTING

2021 ◽  
Author(s):  
Oksana Butkevich ◽  
Keyword(s):  
Management Accounting ◽  
Scientific Methods ◽  
Planning And Control ◽  
Control Functions ◽  
Management Processes ◽  
Cognitive Motivation ◽  
General Scientific ◽  
Management Functions ◽  
Almost All ◽  
And Control

One of the most important tasks of management accounting is to provide quality and efficient accounting information to users. The effectiveness of management accounting is manifested through the implementation of its functions, so it is relevant and urgent to consider them. The aim of the article is to study the composition, number and content of the functions of management accounting. The research methodology was based on general scientific methods of cognition like historical, logical, systemic methods, induction, deduction, analysis, as well as the methods of classification and grouping. According to the results of the research, it is found that currently there is no unified, generally accepted approach to the composition and number of the functions of management accounting (on average, there are distinguished five functions). Almost all researchers indicate information and control functions; analytical, predictive and communication functions are also present in most of the authors' papers analyzed. In some works, there are not quite appropriate combinations of two separate functions in one, and also there are similar titles of one and the same function of management accounting. There is a separation of rather narrow, specific functions, which are inherent only in certain management processes. We have summarized 32 different functions of management accounting, analyzed their number and composition, covered more than 50 authorial meanings for each of them. It has been found that researchers determine the different composition and essence of the functions depending on the direction of the study, its object and the specifics of the industry. It is quite logical that most of the various interpretations are given to the content of the information function of management accounting. According to the Conceptual Framework for Management Accounting developed by the International Federation of Accountants, the following functions have only one definition: analytical (evaluation), control and analytical, scientific and cognitive, new scientific and cognitive, motivation, organization, organizational and communication, planning and control, prognostic, reputational and the functions of management accounting. Prospects for further research are to consider the relationship between the functions of management accounting and management functions and to establish the quality and features of the manifestation of the functions of management accounting under the influence of industry characteristics of enterprises.

scholarly journals ACCOUNTING AND CONTROL OF INVENTORIES AS A BASIS FOR EFFECTIVE MANAGEMENT OF A TRADING ENTERPRISE

2020 ◽  
Author(s):  
Iryna Krupelnytska ◽  
Keyword(s):  
Decision Making ◽  
Quality Management ◽  
Management Accounting ◽  
Enterprise Management ◽  
Management Effectiveness ◽  
High Quality ◽  
Trading Company ◽  
And Control ◽  
Accounting Policy

Inventories are main resources of the trading company. Analysis, accounting and control of inventories determines the management effectiveness of commercial enterprises processes. It is necessary to accelerate the turnover of commodity resources in order to increase the profits of a trading company. Successful turnover of commodity resources can be determined with the help of high-quality operational management accounting information, which is the basis for analysis, decision-making and further control of the trading company. Obtaining management information achieved with establishment of an effective accounting policy, which is the direct responsibility of the company's management. The interdependence of the accounting policy type, quality management accounting, operational analysis and clear control over inventories at the trade enterprise determines the effectiveness of enterprise management and profit in the long-term perspective.

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