Management control effectiveness and strategy: An empirical analysis of packages and systems

© 2016 Elsevier Ltd. This study examines management control (MC) combinations that are effective in different strategic contexts through two related approaches - MC as a package and MC as a system. First, this study identifies how a set of MC practices combine (i.e. MC packages) to achieve effective control outcomes for firms operating in defender and prospector strategic contexts by applying fuzzy set qualitative comparative analysis (fsQCA). Using data from a survey of top managers the analysis reveals that there are multiple ways by which firms can effectively combine MC practices in a given strategic context. Furthermore, the analysis shows that not all MC practices found to be relevant in isolation are relevant when examined simultaneously as a package. Second, based on a comparison of effective MC packages this study examines interdependencies between MC practices (i.e. MC systems). Results show that in defender firms a diagnostic control use of accounting and mechanistic structural controls act as complements, while mechanistic structural controls and measure diversity act as substitutes. In prospector firms an interactive control use of accounting and organic structural controls are found to have complementary effects. These results indicate that the effectiveness of accounting control and structural control choices are determined not only by their fit with strategic context but also by how they fit with each other. This study also demonstrates how an understanding of MC packages can provide guidance for theory development and empirical analysis of MC systems

What is the value of a standard?

Standards play a critical role in the procurement of defence, and other, systems. Choosing the most appropriate standard is important but has become more topical given the UK Ministry of Defence policy of “as civilian as possible, as military as necessary”. Whereas historically managers might have selected from classes of defence standards, this choice set is now increased to include civil standards. We develop a model that has been commissioned by the UK Defence Standardisation whose responsibilities include supporting project teams on the selection of standards. Our model is based on an extension of Bayesian Belief Networks, called an Influence Diagram, which allows decisions and consequences to be represented as well as uncertain-ties. We have developed an initial model for a real case to assess the feasibility and use. We outline the con-text of the defence procurement project in our case study and describe the reasoning underpinning the model structure. We have found that it is possible to develop a simple model that captures the views of multiple stakeholders and informs a reasoned choice about the value of alternative standards

Eigenfunctions of the Laplacian and associated Ruelle operator

Let $\Gamma$ be a co-compact Fuchsian group of isometries on the Poincar\'e disk \DD and $\Delta$ the corresponding hyperbolic Laplace operator. Any smooth eigenfunction $f$ of $\Delta$, equivariant by $\Gamma$ with real eigenvalue $\lambda=-s(1-s)$, where $s={1/2}+ it$, admits an integral representation by a distribution \dd_{f,s} (the Helgason distribution) which is equivariant by $\Gamma$ and supported at infinity \partial\DD=\SS^1. The geodesic flow on the compact surface \DD/\Gamma is conjugate to a suspension over a natural extension of a piecewise analytic map T:\SS^1\to\SS^1, the so-called Bowen-Series transformation. Let $\ll_s$ be the complex Ruelle transfer operator associated to the jacobian $-s\ln |T'|$. M. Pollicott showed that \dd_{f,s} is an eigenfunction of the dual operator $\ll_s^*$ for the eigenvalue 1. Here we show the existence of a (nonzero) piecewise real analytic eigenfunction $\psi_{f,s}$ of $\ll_s$ for the eigenvalue 1, given by an integral formula \psi_{f,s} (\xi)=\int \frac{J(\xi,\eta)}{|\xi-\eta|^{2s}} \dd_{f,s} (d\eta), \noindent where $J(\xi,\eta)$ is a $\{0,1\}$-valued piecewise constant function whose definition depends upon the geometry of the Dirichlet fundamental domain representing the surface \DD/\Gamma

PCR for the detection of pathogens in neonatal early onset sepsis.

BACKGROUND: A large proportion of neonates are treated for presumed bacterial sepsis with broad spectrum antibiotics even though their blood cultures subsequently show no growth. This study aimed to investigate PCR-based methods to identify pathogens not detected by conventional culture. METHODS: Whole blood samples of 208 neonates with suspected early onset sepsis were tested using a panel of multiplexed bacterial PCRs targeting Streptococcus pneumoniae, Streptococcus agalactiae (GBS), Staphylococcus aureus, Streptococcus pyogenes (GAS), Enterobacteriaceae, Enterococcus faecalis, Enterococcus faecium, Ureaplasma parvum, Ureaplasma urealyticum, Mycoplasma hominis and Mycoplasma genitalium, a 16S rRNA gene broad-range PCR and a multiplexed PCR for Candida spp. RESULTS: Two-hundred and eight samples were processed. In five of those samples, organisms were detected by conventional culture; all of those were also identified by PCR. PCR detected bacteria in 91 (45%) of the 203 samples that did not show bacterial growth in culture. S. aureus, Enterobacteriaceae and S. pneumoniae were the most frequently detected pathogens. A higher bacterial load detected by PCR was correlated positively with the number of clinical signs at presentation. CONCLUSION: Real-time PCR has the potential to be a valuable additional tool for the diagnosis of neonatal sepsis

Failure to learn from feedback underlies word learning difficulties in toddlers at risk for autism

Children’s assignment of novel words to nameless objects, over objects whose names they know (mutual exclusivity; ME) has been described as a driving force for vocabulary acquisition. Despite their ability to use ME to fast-map words (Preissler & Carey, 2005), children with autism show impaired language acquisition. We aimed to address this puzzle by building on studies showing that correct referent selection using ME does not lead to word learning unless ostensive feedback is provided on the child’s object choice (Horst & Samuelson, 2008). We found that although toddlers aged 2;0 at risk for autism can use ME to choose the correct referent of a word, they do not benefit from feedback for long-term retention of the word–object mapping. Further, their difficulty using feedback is associated with their smaller receptive vocabularies. We propose that difficulties learning from social feedback, not lexical principles, limits vocabulary building during development in children at risk for autism

Discovery of Anion Insertion Electrochemistry in Layered Hydroxide Nanomaterials

Electrode materials which undergo anion insertion are a void in the materials innovation landscape and a missing link to energy efficient electrochemical desalination. In recent years layered hydroxides (LHs) have been studied for a range of electrochemical applications, but to date have not been considered as electrode materials for anion insertion electrochemistry. Here, we show reversible anion insertion in a LH for the first time using Co and Co-V layer hydroxides. By pairing in situ synchrotron and quartz crystal microbalance measurements with a computational unified electrochemical band-diagram description, we reveal a previously undescribed anion-insertion mechanism occurring in Co and Co-V LHs. This proof of concept study demonstrates reversible electrochemical anion insertion in LHs without significant material optimization. These results coupled with our foundational understanding of anion insertion electrochemistry establishes LHs as a materials platform for anion insertion electrochemistry with the potential for future application to electrochemical desalination

Non-uniqueness of ergodic measures with full Hausdorff dimension on a Gatzouras-Lalley carpet

In this note, we show that on certain Gatzouras-Lalley carpet, there exist more than one ergodic measures with full Hausdorff dimension. This gives a negative answer to a conjecture of Gatzouras and Peres

Pseudo-Automorphisms of positive entropy on the blowups of products of projective spaces

We use a concise method to construct pseudo-automorphisms f_n of the first dynamical degree d_1(f_n) > 1 on the blowups of the projective n-space for all n > 1 and more generally on the blowups of products of projective spaces. These f_n, for n = 3 have positive entropy, and for n > 3 seem to be the first examples of pseudo-automorphisms with d_1(f_n) > 1 (and of non-product type) on rational varieties of higher dimensions.Comment: Mathematische Annalen (to appear

An experimental demonstration that early-life competitive disadvantage accelerates telomere loss

Adverse experiences in early life can exert powerful delayed effects on adult survival and health. Telomere attrition is a potentially important mechanism in such effects. One source of early-life adversity is the stress caused by competitive disadvantage. Although previous avian experiments suggest that competitive disadvantage may accelerate telomere attrition, they do not clearly isolate the effects of competitive disadvantage from other sources of variation. Here, we present data from an experiment in European starlings ( Sturnus vulgaris ) that used cross-fostering to expose siblings to divergent early experience. Birds were assigned either to competitive advantage (being larger than their brood competitors) or competitive disadvantage (being smaller than their brood competitors) between days 3 and 12 post-hatching. Disadvantage did not affect weight gain, but it increased telomere attrition, leading to shorter telomere length in disadvantaged birds by day 12. There were no effects of disadvantage on oxidative damage as measured by plasma lipid peroxidation. We thus found strong evidence that early-life competitive disadvantage can accelerate telomere loss. This could lead to faster age-related deterioration and poorer health in later life. </jats:p