Senior Management Use of Management Control Systems in Large Companies

The use of management control systems in large companies remains relatively unexplored. Indeed, only a few studies of senior managers’ use of management control systems consider multiple controls in companies. This paper explores data from a comprehensive survey of the use of management control systems in 120 strategic business units at some of the largest companies in Denmark. The paper identifies how senior management guides and controls their subordinates to meet their companies’ objectives. The presentation and discussion of the results, including citations from executive managers, use Ferreira and Otley’s (2009) conceptual and holistic framework for performance management systems, supplemented by elements of contextual factors and organisational culture. Further, selected researchers’ perceptions of the purpose of using management control systems are related to practitioners’ ideas of the purpose of using such systems. Finally, the paper discusses the usability of the 12 questions in Ferreira and Otley’s framework for exploring empirical survey data.</jats:p

The impact of society on management control systems

© 2017 Elsevier Ltd The aim of this study is to investigate whether certain configurations of management controls dominate in certain societies (socio-cultural contexts) and whether the effectiveness of a given archetype of management control systems (MCSs) varies depending on the socio-cultural setting—the society—in which it operates. The study focuses on three socio-cultural groups and the corresponding institutional contexts (an Anglo-Saxon group, a Central European group, and a Northern European group) and three MCS archetypes (delegated bureaucratic control, delegated output control, and programmable output control). We use unique data from a cross-national, interview-based survey encompassing 610 strategic business units from nine countries (seven European countries plus Canada and Australia). The idea that firms tend to adapt MCSs to the socio-cultural context does not gain empirical support in this study. No significant differences in the distribution of MCSs between the three socio-cultural groups are noted. However, we do find that programmable output control has a more positive impact on effectiveness in Anglo-Saxon cultures, while delegated output control has a more positive impact on effectiveness in Northern Europe. Taken together these findings indicate that distinct differences between societies make a particular MCS design more appropriate in a given society, but where such differences are not dramatic (as in the present case), multiple MCS designs can be found in the same society

PIV Application for Investigation of the Rotor Blade Tip Interaction with a Casing Treatment in a Transonic Compressor Stage

This contribution describes the experimental investigation of the blade tip interaction with a casing treatment implemented to a transonic compressor stage using particle image velocimetry (PIV). The results obtained allowed for direct comparison with numerical simulations of the same compressor stage including the CT geometry, carried out using the DLR TRACE code following a new approach to efficiently perform time-accurate casing-treatment simulations. The single-stage transonic axial compressor was equipped with a casing treatment (CT), consisting of 3.5 axial slots per rotor pitch in order to investigate the predicted extension of the stall margin characteristics. Contrary to most other studies, the CT was designed especially accounting for an optimized optical access in the immediate vicinity of the CT, rather than giving maximum benefit in terms of stall margin extension. The nearly rectangular geometry of the CT cavities allowed one dividing bridge between two slots to be made of quartz glass with curvatures matching the casing. Thus the flow phenomena could be observed with essentially no disturbance caused by the optical access. Two periscope light sheet probes were specifically designed for this application to allow for precise alignment of the laser light sheet at three different radial positions in the rotor tip region (at 87.5%, 95% and 99% blade height). For the outermost radial position the light sheet probe was placed behind the rotor and aligned to pass the light sheet through the blade tip clearance. It was demonstrated that the PIV technique is capable of providing velocity information of high quality even in the tip clearance region of the rotor blades. Phase-constant measurements were carried out with a resolution of 8 phase angles per blade pitch in relation to the CT slots visible in the camera’s field of view. The chosen type of smoke-based seeding with very small particles (about 0.5 µm in diameter) supported data evaluation with high spatial resolution, resulting in a final grid size of 0.5 x 0.5 mm. The PIV data base established in this project forms the basis for further detailed evaluations of the flow phenomena present in the transonic compressor stage with CT and allows validation of accompanying CFD calculations using the DLR TRACE code. Based on the combined results of PIV measurements and CFD calculations of the same compressor and CT geometry a better understanding of the complex flow characteristics can be achieved

INVESTIGATION OF BLADE TIP INTERACTION WITH CASING TREATMENT IN A TRANSONIC COMPRESSOR – PART 1: PARTICLE IMAGE VELOCIMETRY

A single-stage transonic axial compressor was equipped with a casing treatment (CT), consisting of 3.5 axial slots per rotor pitch in order to investigate the predicted extension of the stall margin characteristics both numerically and experimentally. Contrary to most other studies the CT was designed especially accounting for an optimized optical access in the immediate vicinity of the CT, rather than giving maximum benefit in terms of stall margin extension. Part 1 of this two-part contribution describes the experimental investigation of the blade tip interaction with casing treatment using Particle image velocimetry (PIV). The nearly rectangular geometry of the CT cavities allowed a portion of it to be made of quartz glass with curvatures matching the casing. Thus the flow phenomena could be observed with essentially no disturbance caused by the optical access. Two periscope light sheet probes were specifically designed for this application to allow for precise alignment of the laser light sheet at three different radial positions in the rotor passage (87.5%, 95% and 99%). For the outermost radial position the light sheet probe was placed behind the rotor and aligned to pass the light sheet through the blade tip clearance. It was demonstrated that the PIV technique is capable of providing velocity information of high quality even in the tip clearance region of the rotor blades. The chosen type of smoke-based seeding with very small particles (about 0.5 µm in diameter) supported data evaluation with high spatial resolution, resulting in a final grid size of 0.5 x 0.5 mm. The PIV data base established in this project forms the basis for further detailed evaluations of the flow phenomena present in the transonic compressor stage with CT and allows validation of accompanying CFD calculations using the TRACE code. Based on the combined results of PIV measurements and CFD calculations of the same compressor and CT geometry a better understanding of the complex flow characteristics can be achieved, as detailed in Part 2 of this paper

Investigation of Blade Tip Interaction with Casing Treatment in a Transonic Compressor - Part 1: Particle Image Velocimetry

A single-stage transonic axial compressor was equipped with a casing treatment (CT), consisting of 3.5 axial slots per rotor pitch in order to investigate the predicted extension of the stall margin characteristics both numerically and experimentally. Contrary to most other studies the CT was designed especially accounting for an optimized optical access in the immediate vicinity of the CT, rather than giving maximum benefit in terms of stall margin extension. Part 1 of this two-part contribution describes the experi¬mental investigation of the blade tip interaction with casing treatment using Particle image velocimetry (PIV). The nearly rectangular geometry of the CT cavities allowed a portion of it to be made of quartz glass with curvatures matching the casing. Thus the flow phenomena could be observed with essentially no disturbance caused by the optical access. Two periscope light sheet probes were specifically designed for this application to allow for precise alignment of the laser light sheet at three different radial positions in the rotor passage (87.5%, 95% and 99%). For the outermost radial position the light sheet probe was placed behind the rotor and aligned to pass the light sheet through the blade tip clearance. It was demonstrated that the PIV technique is capable of providing velocity information of high quality even in the tip clearance region of the rotor blades. The chosen type of smoke-based seeding with very small particles (about 0.5 µm in diameter) supported data evaluation with high spatial resolution, resulting in a final grid size of 0.5 x 0.5 mm. The PIV data base established in this project forms the basis for further detailed evaluations of the flow phenomena present in the transonic compressor stage with CT and allows validation of accompanying CFD calculations using the TRACE code. Based on the combined results of PIV measurements and CFD calculations of the same compressor and CT geometry a better understanding of the complex flow characteristics can be achieved, as detailed in Part 2 of this paper

Smell and taste in cervical dystonia

The pathophysiology of cervical dystonia is not completely understood. Current concepts of the pathophysiology propose that it is a network disorder involving the basal ganglia, cerebellum and sensorimotor cortex. These structures are primarily concerned with sensorimotor control but are also involved in non-motor functioning such as the processing of information related to the chemical senses. This overlap lets us hypothesize a link between cervical dystonia and altered sense of smell and taste. To prove this hypothesis and to contribute to the better understanding of cervical dystonia, we assessed olfactory and gustatory functioning in 40 adults with idiopathic cervical dystonia and 40 healthy controls. The Sniffin Sticks were used to assess odor threshold, discrimination and identification. Furthermore, the Taste Strips were applied to assess the combined taste score. Motor and non-motor deficits of cervical dystonia including neuropsychological and psychiatric alterations were assessed as cofactors for regression analyses. We found that cervical dystonia subjects had lower scores than healthy controls for odor threshold (5.8 ± 2.4 versus 8.0 ± 3.2; p = 0.001), odor identification (11.7 ± 2.3 versus 13.1 ± 1.3; p = 0.001) and the combined taste score (9.5 ± 2.2 versus 11.7 ± 2.7; p &amp;lt; 0.001), while no difference was found in odor discrimination (12.0 ± 2.5 versus 12.9 ± 1.8; p = 0.097). Regression analysis suggests that age is the main predictor for olfactory decline in subjects with cervical dystonia. Moreover, performance in the Montreal Cognitive Assessment is a predictor for gustatory decline in cervical dystonia subjects. Findings propose that cervical dystonia is associated with diminished olfactory and gustatory functioning

Olfaction as a Marker for Dystonia: Background, Current State and Directions

Herr T, Gamain J, Fleischmann R, et al. Olfaction as a Marker for Dystonia: Background, Current State and Directions. Brain Sciences. 2020;10(10): 727.Dystonia is a heterogeneous group of hyperkinetic movement disorders. The unifying descriptor of dystonia is the motor manifestation, characterized by continuous or intermittent contractions of muscles that cause abnormal movements and postures. Additionally, there are psychiatric, cognitive, and sensory alterations that are possible or putative non-motor manifestations of dystonia. The pathophysiology of dystonia is incompletely understood. A better understanding of dystonia pathophysiology is highly relevant in the amelioration of significant disability associated with motor and non-motor manifestations of dystonia. Recently, diminished olfaction was found to be a potential non-motor manifestation that may worsen the situation of subjects with dystonia. Yet, this finding may also shed light into dystonia pathophysiology and yield novel treatment options. This article aims to provide background information on dystonia and the current understanding of its pathophysiology, including the key structures involved, namely, the basal ganglia, cerebellum, and sensorimotor cortex. Additionally, involvement of these structures in the chemical senses are reviewed to provide an overview on how olfactory (and gustatory) deficits may occur in dystonia. Finally, we describe the present findings on altered chemical senses in dystonia and discuss directions of research on olfactory dysfunction as a marker in dystonia

Smell and taste in idiopathic blepharospasm

The pathophysiology of blepharospasm is incompletely understood. Current concepts suggest that blepharospasm is a network disorder, involving basal ganglia, thalamus, cortex, and, possibly, the cerebellum. Tracing, imaging, and clinical studies revealed that these structures are also concerned with olfaction and taste. Because of this anatomical overlap, dysfunction of the chemical senses in blepharospasm is expected. Injections of botulinum toxin into the eyelid muscles are the first-line treatment of blepharospasm. Yet, the effects of botulinum toxin on the chemical senses have not been systematically assessed. To contribute to a better understanding of blepharospasm, olfactory and gustatory abilities were assessed in 17 subjects with blepharospasm and 17 age-/sex-matched healthy controls. Sniffin Sticks were used to assess odor threshold, odor discrimination, and odor identification. Results of these three Sniffin Sticks subtests were added to the composite olfactory score. The Taste Strips were applied to assess taste. In an adjacent study, we assessed the sense of smell and taste in eight subjects with blepharospasm before and 4 weeks after botulinum toxin treatment. Subjects with blepharospasm had significantly lower (= worse) scores for odor threshold and for the composite olfactory score than healthy controls, while odor discrimination, odor identification, and the composite taste score were not different between groups. The adjacent study revealed that botulinum toxin did not impact the chemical senses. In this study, subjects with blepharospasm had a lower (= worse) odor threshold than healthy controls. As olfaction is important in daily life, findings justify further research of olfaction in blepharospasm