Nice to value. Unraveling the nexus between management accounting use and financial performance: A quantitative study of SMEs.

This study investigates the intricate relationship between management accounting (MA) practices and financial performance (FP) in small and medium-sized enterprises (SMEs) in Italy and Germany, offering practical insights for practitioners and policy makers. Despite the theoretical benefits of MA practices like cost accounting, budgeting, and key performance indicators, their implementation in SMEs remains limited. Prior research suggests that SMEs often rely on informal control systems due to resource constraints and a lack of familiarity with MA tools. The COVID-19 pandemic and recent European conflicts have stressed the need for robust MA practices to navigate economic volatility and enhance resilience. Using a quantitative approach, data were collected via questionnaires from 238 SMEs in Italy and Germany, targeting chief financial officers, board members, and majority shareholders. The analysis, employing partial least squares structural equation modeling, reveals a significant positive impact of MA practices on FP. Factors such as resource availability, training, and the culture of control play crucial roles in this relationship. These findings underscore the strategic importance of MA in driving organizational performance and highlight the need for SMEs to adopt these practices more comprehensively. This study offers valuable guidance for SME managers in enhancing operational efficiency and strategic decision making. Moreover, it provides policy makers with evidence- based recommendations to support SME growth and resilience through targeted training programs and resource allocation, ensuring a robust framework for economic stability and development

I\u27ve Found My Dream Girl

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Evaluation of the stress singularities of plane V-notches in bonded dissimilar materials

According to the linear theory of elasticity, there exists a combination of different orders of stress singularity at a V-notch tip of bonded dissimilar materials. The singularity reflects a strong stress concentration near the sharp V-notches. In this paper, a new way is proposed in order to determine the orders of singularity for two-dimensional V-notch problems. Firstly, on the basis of an asymptotic stress field in terms of radial coordinates at the V-notch tip, the governing equations of the elastic theory are transformed into an eigenvalue problem of ordinary differential equations (ODEs) with respect to the circumferential coordinate h around the notch tip. Then the interpolating matrix method established by the first author is further developed to solve the general eigenvalue problem. Hence, the singularity orders of the V-notch problem are determined through solving the corresponding ODEs by means of the interpolating matrix method. Meanwhile, the associated eigenvectors of the displacement and stress fields near the V-notches are also obtained. These functions are essential in calculating the amplitude of the stress field described as generalized stress intensity factors of the V-notches. The present method is also available to deal with the plane V-notch problems in bonded orthotropic multi-material. Finally, numerical examples are presented to illustrate the accuracy and the effectiveness of the method

A new boundary element approach of modeling singular stress fields of plane V-notch problems

In this paper, a new boundary element (BE) approach is proposed to determine the singular stress field in plane V-notch structures. The method is based on an asymptotic expansion of the stresses in a small region around a notch tip and application of the conventional BE in the remaining region of the structure. The evaluation of stress singularities at a notch tip is transformed into an eigenvalue problem of ordinary differential equations that is solved by the interpolating matrix method in order to obtain singularity orders (degrees) and associated eigen-functions of the V-notch. The combination of the eigen-analysis for the small region and the conventional BE analysis for the remaining part of the structure results in both the singular stress field near the notch tip and the notch stress intensity factors (SIFs). Examples are given for V-notch plates made of isotropic materials. Comparisons and parametric studies on stresses and notch SIFs are carried out for various V-notch plates. The studies show that the new approach is accurate and effective in simulating singular stress fields in V-notch/crack structures

Clinical and Experimental Applications of NIR-LED Photobiomodulation

This review presents current research on the use of far-red to near-infrared (NIR) light treatment in various in vitro and in vivo models. Low-intensity light therapy, commonly referred to as “photobiomodulation,” uses light in the far-red to near-infrared region of the spectrum (630–1000 nm) and modulates numerous cellular functions. Positive effects of NIR–light-emitting diode (LED) light treatment include acceleration of wound healing, improved recovery from ischemic injury of the heart, and attenuated degeneration of injured optic nerves by improving mitochondrial energy metabolism and production. Various in vitro and in vivo models of mitochondrial dysfunction were treated with a variety of wavelengths of NIR-LED light. These studies were performed to determine the effect of NIR-LED light treatment on physiologic and pathologic processes. NIRLED light treatment stimulates the photoacceptor cytochrome c oxidase, resulting in increased energy metabolism and production. NIR-LED light treatment accelerates wound healing in ischemic rat and murine diabetic wound healing models, attenuates the retinotoxic effects of methanol-derived formic acid in rat models, and attenuates the developmental toxicity of dioxin in chicken embryos. Furthermore, NIR-LED light treatment prevents the development of oral mucositis in pediatric bone marrow transplant patients. The experimental results demonstrate that NIR-LED light treatment stimulates mitochondrial oxidative metabolism in vitro, and accelerates cell and tissue repair in vivo. NIR-LED light represents a novel, noninvasive, therapeutic intervention for the treatment of numerous diseases linked to mitochondrial dysfunction

Mental models of high reliability systems

Reliable performance in complex systems is determined in part by the ade quacy with which mental models of the system capture accurately the dimen sions of system coupling and system complexity. Failure to register coupling and complexity leads the observer to intervene into an imagined technology that does not exist and to convert opportunities for error into actual errors. To decrease the frequency with which this conversion occurs, people can make their models more complex or the systems they monitor less complex. Neither type of change is as daunting as it may appear, and this is illustrated by an analysis of the mental model and system design associated with the invasion of Grenada.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/68652/2/10.1177_108602668900300203.pd

Acceleration of the Meckel Syndrome by Near-Infrared Light Therapy

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