THE DOMINO EFFECT OF PERCEIVED STAKEHOLDER PRESSURES ON ECO-CONTROLS

We examine how managers orchestrate their eco-control package in reaction to different perceived environmental stakeholder pressures. Using survey data from Canadian manufacturing firms, our results show that environmental pressures perceived from societal stakeholders have a greater influence on the integration of environmental objectives into strategic planning than pressures perceived from business stakeholders. This suggests that business stakeholders act as a force that mostly maintains the scope of strategic environmental orientations, while societal stakeholders act as a force that mostly expands the scope of strategic orientations by stimulating further consideration of environmental issues as strategic objectives. The integration of environmental objectives in strategic planning stimulates a domino effect within the eco-control package, where the adaptation of strategic objectives leads to greater mobilization of other eco-controls. This domino effect represents successive effects among components of the eco-control package, revealing how stakeholder pressures play a role in stimulating multi-layered changes in eco-control mobilization.

High Performance Computing Package With Chip Module on Substrate Solutions

With die size increasing and bump pitch decreasing on FCBGA (flip chip ball grid array), warpage is the first challenge that processes of package assembly and SMT (surface mount technology) will have. The main factor is CTE (coefficient of thermal expansion) mismatch between chip and substrate. The larger die size, the more significant elongation difference which could cause warpage. Furthermore, serious warpage can cause manufacture difficulties, such as bump bridge, bump non-wet and underfill (UF) void. As the result, in order to control package warpage, additional force, such as high modulus UF or metal heat sink are usually applied to restrict package deformation. However, the more additional force is applied, the more stress may be transferred to chip and causes chip corner or UF crack where easily cause stress concentration. In this paper, large package > 70 * 70 mm is studied for the challenges of on substrate process and reliability, meanwhile simulation is performed for stress prediction. In addition, possible solutions from material and process are discussed and studied.

The evolution of a management control package: a retrospective case study

PurposeThis paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors shaping a company's management control package.Design/methodology/approachThis paper employs a retrospective single-case methodology where a company is followed over a ten-year period (2005–2015). Theoretically, the paper builds on Malmi and Brown's (2008) MCP framework while also utilizing Simons' (1994) levers of control framework as well as Abrahamson's (1991) management fashion theory.FindingsThe company's MCP evolved in several ways. First, there was a change from using an interactive to a diagnostic budget. Second, the Balanced Scorecard approach was replaced by a narrow, strong focus on shareholder value. Finally, the quality system was reduced from a system for continuous learning and improvement to a system for compliance purposes only.Research limitations/implicationsThis paper offers naturalistic generalization to enable a holistic understanding of the changes to a management control package over time. The findings suggest that history matters in the design and configuration of MCPs. The MCP has evolved from being balanced and interactive, resembling Beyond Budgeting, to a diagnostic approach resembling traditional budgetary control. In 2005, the different controls were complementary and used for different purposes, while in 2015 the controls solely support the creation of shareholder value. The findings also indicate that management accounting innovations such as The Balanced Scorecard and Beyond Budgeting in this specific context may be considered fashions or even fads.Practical implicationsThe findings of the paper could be useful for CFOs and other managers who are involved in the design and configuration of MCPs. The findings show that internal and external events shape how much leeway managers have in the design and configuration of MCPs.Originality/valueThe paper answers a call for more empirical studies on MCPs. By adopting a retrospective approach, the paper can provide insight into the temporal evolution of a control package.

TraceQC: An R package for quality control of CRISPR lineage tracing data

MotivationThe CRISPR-based lineage tracing system is emerging as a powerful new sequencing tool to track cell lineages by marking cells with irreversible genetic mutations. Accurate reconstruction of cell lineages from CRISPR-based data is sensitive to noise. Quality control is critical for filtering out low-quality data points. Yet, existing quality control tools for RNA-seq and DNA-seq do not measure features specific for the CRISPR-linear tracing system.ResultsWe introduce TraceQC, a quality control package to overcome challenges with measuring the quality of CRISPR-based lineage tracing data and help in interpreting and constructing lineage trees.AvailabilityThe R package is available at https://github.com/LiuzLab/[email protected] or [email protected]

Effectiveness of Workplace Nutrition Programs on Anemia Status among Female Readymade Garment Workers in Bangladesh: A Program Evaluation

Eight in ten female readymade garment (RMG) workers in Bangladesh suffer from anemia, a condition which damages both health and productivity. This study evaluated the effectiveness of a workplace nutrition program on anemia reduction in female RMG workers of Bangladesh. A quasi-experimental mixed method study was conducted on 1310 non-pregnant female RMG workers from four factories. Two types of intervention packages (A and C) were tested against their respective controls (B and D) over a 10-month period. Among factories that already provided lunch to workers with regular behavior change counseling (BCC), one intervention (A) and one control (B) factory were selected, and among factories that did not provide lunches to their workers but provided regular BCC, one intervention (C) and one control (D) factory were selected: (A) Lunch meal intervention package: daily nutritionally-enhanced (with fortified rice) hot lunch, once weekly iron-folic acid (IFA) supplement and monthly enhanced (with nutrition module) behavior change counseling (BCC) versus (B) Lunch meal control package: regular lunch and BCC; and (C) Non-meal intervention package: twice-weekly IFA and enhanced BCC versus (D) Non-meal control package: BCC alone. Body weight and capillary hemoglobin were measured. Changes in anemia prevalence were estimated by difference-in-difference (DID) method. Thematic analysis of qualitative in-depth interviews with RMG workers was performed and findings were triangulated. Anemia was reduced significantly in both lunch meal and non-meal intervention (A and C) group (DID: 32 and 12 percentage points, p: <0.001 and <0.05 respectively). The mean hemoglobin concentration also significantly increased by 1 gm/dL and 0.4 gm/dL in both A and C group (p: <0.001 respectively). Weight did not change in the intervention groups (A and C) but significantly increased by more than 1.5 kg in the comparison groups (B and D). The knowledge of different vitamin and mineral containing foods and their benefits was increased significantly among all participants. Workplace nutrition programs can reduce anemia in female RMG workers, with the greatest benefits observed when both nutritionally enhanced lunches and IFA supplements are provided.

BSC inside a strategic management control package

PurposeKaplan and Norton proposed the strategy map as a way to overcome the weaknesses of the balanced scorecard (BSC), but this approach may not be enough. The purpose of this paper is to present a strategic management control package composed of three systems from strategic management and management control. This conceptual approach operationalizes strategic alignment, which is the core interest of the BSC.Design/methodology/approachThe rationale for this research is derived from the literatures on business models (BMs), the BSC and management control packages. The authors first identified gaps in the BSC literature, which has underlined the BSC’s insufficient connection to strategy, and the strategic literature, which has criticized the BM as being too conceptual. The authors propose to fill these gaps through contributions from the management control package literature.FindingsThe findings are in line with the current literature on the interdependencies of management control systems. In response to the criticism of the BSC because of its weak strategic foundations, the authors provide a framework comprising three management systems: the BM, the strategy map and the BSC. This framework ultimately promotes two feedback loops that provide a dynamic view of the reciprocal influences of the BSC and strategy.Research limitations/implicationsSeveral authors note that the BSC suffers from a lack of conceptualization. The underlying assumptions and the conceptual and empirical validity of the cause-and-effect relationships are particularly questioned. Therefore, the purpose of this paper is to overcome the criticism linked to the “low” strategic alignment of the strategy map, and then of the BSC, by proposing a conceptual framework based on a package including three management systems: the BSC, the strategy map and the BM. A major limit lies in the purely conceptual dimension of this research, and it will be interesting to empirically investigate the conceptual package through longitudinal case studies.Practical implicationsThe authors propose guidelines to develop a strategically aligned BSC through a three-step operationalization process to achieve a non-linear strategic management control. Moreover, the authors suggest empirical research avenues to address the weaknesses of Kaplan and Norton’s BSC and to enhance its connection to strategy through an integrated strategic management control package that includes a BM.Originality/valueThis paper adds value by proposing a package of management systems that includes both strategic management and management control perspectives. The authors, therefore, offer a way to bridge the gap between these research streams and highlight the interest of recent developments in the literature regarding the management control package.