Journal articles on the topic 'Interactive and diagnostic controls'
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Su, Sophia, Kevin Baird, and Herb Schoch. "Management control systems." Journal of Accounting & Organizational Change 13, no. 1 (March 6, 2017): 2–24. http://dx.doi.org/10.1108/jaoc-03-2015-0032.
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Purpose This paper aims to examine the association between the interactive and diagnostic approaches to using controls and Miller and Friesen’s (1984) organizational life cycle (OLC) stages (birth, growth, maturity, revival). Design/methodology/approach Data were collected from a random sample of 343 general managers in Australian manufacturing organizations. Findings The results indicate that both approaches are used to a greater extent in the growth and revival stages than the birth and maturity stages, whereas the interactive and diagnostic approaches are used to a similar extent in each of the four OLC stages. Research limitations/implications This study contributes to the management control system literature by examining the use of the interactive and diagnostic approaches from an OLC perspective. The findings highlight that the complementary nature of the interactive and diagnostic approaches applies in each OLC stages, and suggest that similar attention should be placed on the use of both the interactive and diagnostic approaches in each OLC stage. Practical implications The study provides managers with an insight into the prevalence of the use of interactive and diagnostic approaches across the birth, growth, maturity and revival stages. Originality/value This study contributes to the management control system literature by adopting the configuration approach to examine how multiple contingent variables simultaneously affect the approach to using controls. Specifically, this study examines how organizations adjust their emphasis on Simons’ (1995) interactive and diagnostic approaches to using controls as they move across different development stages. These development stages were labelled as OLC stages and are determined based on the simultaneous consideration of multiple contingent factors.
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Rathnasekara, Kaveesha, and Tharusha Gooneratne. "Levers of control, complementariness, tensions and budget use: a case study." Measuring Business Excellence 24, no. 3 (May 30, 2020): 401–16. http://dx.doi.org/10.1108/mbe-12-2019-0120.
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Purpose The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels. Design/methodology/approach This paper uses the qualitative methodology and case study approach. Face-to-face in-depth interviews were carried out as the main source of data collection, supplemented by an analysis of internal documents. Findings The field data from this study shows that both diagnostic and interactive controls appear in the clusters of PatternOn. However, the extent of use, the way they are perceived by employees, consequences, complementariness and tensions differ among the clusters. It further suggests that interactive and diagnostic controls have their own positive and negative implications on organisational activities. Therefore, rather than ruling one type as superior; what is best depends on the particular organisational circumstances. Research limitations/implications This paper is a useful addition to the current body of management accounting literature, particularly to budgeting and to the levers of the control framework and highlights the use of a domain theory in a research study. Practical implications It provides insights to practitioners regarding the simultaneous use of controls, diagnostically and interactively, and how any resulting tensions are managed. Originality/value Using a budgetary control example, this paper shows how controls are used diagnostically and interactively while emphasising the complementariness and tensions created by such levers. This is important as most prior research has explored diagnostic and interactive use in isolation, while budgetary control, as well as the role of domain theory has not been their focus.
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Su, Sophia, and Kevin Baird. "The role of leaders in achieving organisational outcomes." Personnel Review 46, no. 3 (April 3, 2017): 593–607. http://dx.doi.org/10.1108/pr-11-2015-0284.
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Purpose The purpose of this paper is to provide an empirical insight into the association between the leadership style of top management (using Stogdill and Coons’(1957) consideration and initiating leadership styles), the approach to using controls (using Simons’ (1995) interactive and diagnostic use of controls) and two organisational outcomes (business unit performance and employee organisational commitment (EOC)). Design/methodology/approach Data were collected through a survey of 120 middle-level managers of Australian service organisations. Findings The findings reveal that both the consideration and initiating leadership styles were associated with the diagnostic approach to using controls, while the initiating style was also associated with the interactive approach to using controls. In addition, the diagnostic approach to using controls was found to be associated with both organisational performance and EOC. The authors conclude that the diagnostic approach to using controls mediates the association between both the consideration and initiating styles of leadership with organisational performance and EOC. Practical implications The findings provide practitioners with an important initial insight into the role of leaders in enhancing the achievement of organisational outcomes. From a practical perspective, organisations should consider these findings when recruiting. Specifically, organisations should work towards ensuring that their top-level managers possess such personal leadership traits. This could be achieved either through installing appropriate recruitment procedures and/or through the implementation of management training programmes. Originality/value The study contributes to the literature by considering the interrelationship between two perspectives of the role of leaders, the leadership style and the use of controls
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Nuhu, Nuraddeen Abubakar, Kevin Baird, and Ranjith Appuhami. "The impact of management control systems on organisational change and performance in the public sector." Journal of Accounting & Organizational Change 15, no. 3 (September 2, 2019): 473–95. http://dx.doi.org/10.1108/jaoc-08-2018-0084.
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Purpose This study aims to examine the role of organisational dynamic capabilities (strategic flexibility and employee empowerment) in mediating the relationship between management control systems (MCSs), in particular the interactive and diagnostic approaches to using controls, with organisational change and performance. Design/methodology/approach Data were collected based on a mail survey of public sector organisations in Australia and analysed using structural equation modelling (SEM). Findings The findings indicate that strategic flexibility and employee empowerment mediate the association between the interactive approach to MCSs with organisational performance, and strategic flexibility mediates the relationship between the interactive approach to MCSs with organisational change. Practical implications The study’s findings inform public sector practitioners as to how to enact change within and enhance the performance of public sector organisations. Specifically, managers are advised to focus on the use of interactive controls and the development of two dynamic organisational capabilities, strategic flexibility and employee empowerment. Originality/value The study provides an initial empirical insight into the relation between controls and dynamic capabilities and their role in enacting change and performance within the public sector. The findings suggest that the achievement of new public management ideals is reliant upon the organisational environment, with change and performance facilitated by the interactive use of controls and strategic flexibility and employee empowerment.
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Ruiter, Henk, Frank De Feijter, and Koos Wagensveld. "Management Control and Business Model Innovation in the Context of a Circular Economy in the Dutch Construction Industry." Sustainability 14, no. 1 (December 30, 2021): 366. http://dx.doi.org/10.3390/su14010366.
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This study explores how different forms of management control support and enable business model innovation in the context of the principles of the circular economy. Following a qualitative research approach, empirical data is collected from construction companies and governmental organizations in the Netherlands. Building on Simons’ four levers of control. This paper illustrates how to balance the intended and emergent strategies via the organization’s management control system. According to Simons, the four levers encompass the beliefs systems, the interactive control systems, the diagnostic control systems, and the boundary controls. The empirical findings uncover the beliefs systems and the interactive control systems to be the most relevant levers that enable and drive business model innovation striving for the effective use of materials. Rather than measuring the output with predefined performance indicators, business model innovation in this context is better served by diagnostic controls which evaluate how innovative business models contribute to the organization’s mission.
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Martínez Ramos, Miguel, and Fernando Gutiérrez Hidalgo. "From diagnostic to interactive style of management control." Management Research News 26, no. 5 (July 2003): 21–31. http://dx.doi.org/10.1108/01409170310783448.
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Franken, E. A., and K. S. Berbaum. "Subspecialty radiology consultation by interactive telemedicine." Journal of Telemedicine and Telecare 2, no. 1 (March 1, 1996): 35–41. http://dx.doi.org/10.1258/1357633961929141.
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This investigation tested the hypothesis that interactive, low-resolution telemedicine is an effective method for radiologists' consultations. The case material consisted of radiographs and digital images from patients with 14 paediatric diseases readily diagnosed by imaging, and 10 matched controls. The original images were first evaluated by a general radiologist, who entered a diagnosis. He or she then discussed the case with a paediatric radiologist who had access to the same images via low-resolution interactive video. Following the consultation the general radiologist could change diagnosis. The experimental subjects were three teams of general and paediatric radiologists. Observer-performance and case-comparison methods were used for analysis. The results showed that the general radiologists' diagnostic accuracy improved after telemedicine consultation with the subspecialist, the area under the ROC curve improving from 0.648 to 0.709. The interactive consultation was judged valuable by all participants. We conclude that low-resolution interactive telemedicine is of value for consultation between generalists and subspecialists in radiology.
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Al-Tarawneh, Hussien Ahmad, and Mania Moayyad Mubaslat. "Design and Use of Management Accounting and Control Systems in the Jordanian Universities' Faculties." International Journal of Accounting and Financial Reporting 1, no. 1 (January 13, 2012): 242. http://dx.doi.org/10.5296/ijafr.v1i1.773.
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Drawing on upper echelon theory and focusing on the context of higher education reforms in Jordan within new public management in university faculties/colleges, this study investigates the diagnostic versus interactive uses of management control systems by Deans/Pro-Vice Chancellors of Faculties/Colleges (hereafter called Faculty PVCs). It seeks to identify how the professional and experiential characteristics of these senior academic executives and the structure of their Faculty, impact on their managerial and collegial orientation as reflected in their approach to using management controls. A mail survey of Faculty PVCs is conducted amongst a census of all Faculties/Colleges of all universities in Jordan. Supplementing this survey are semi-structured interviews with the PVC of the business and science Faculty at a large Jordanian university. Results reveal that PVCs who have had a longer career in higher education tend to use MCSs more interactively (or collegially). There is also evidence that as PVCs hold their current position for longer periods; they tend to move from an early diagnostic use of MCSs to a subsequent interactive use. Further, the higher the complexity of a Faculty the more PVC will adopt an interactive approach to MCS use. Other PVC and Faculty characteristics did not reveal patterns of significant influence on the interactive or diagnostic use of MCSs. A key revelation from interviews is that PVCs will give over-riding importance to meeting centrally-set diagnostically-focused KPI, but still take a collegial approach within their Faculty to the broader use of MCSs. The findings lend limited support to upper echelons theory, but provide grounding for further research into the impact that a managerial versus a collegial approach by PVCs/Deans may have on their Faculty’s growth in innovative capacities, teaching qualities or financial strength.
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Nuhu, Nuraddeen Abubakar, Kevin Baird, and Appuhami Bala Appuhamilage. "The adoption and success of contemporary management accounting practices in the public sector." Asian Review of Accounting 25, no. 1 (February 6, 2017): 106–26. http://dx.doi.org/10.1108/ara-02-2016-0017.
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Purpose The purpose of this paper is to examine the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such practices in the public sector. Design/methodology/approach Data were collected through the distribution of a mail survey of 740 questionnaires to public sector organisations in Australia, and analysed using structural equation modelling. Findings The study found that both the interactive and diagnostic approaches to using MCSs exhibit a positive association with the adoption of contemporary management accounting practices, both as a package and individually. In addition, while the level of success of contemporary management accounting practices was moderate, it was found that the extent of adoption of the practices enhanced their success. Practical implications The findings suggest that by intensifying the use of MCSs in a more interactive and diagnostic manner, public sector organisations are more likely to adopt contemporary management to a greater extent, with the subsequent increase in the extent of adoption of such practices to exacerbate their success. Originality/value The study contributes to the MCS contingency-based research by highlighting the interrelationship between two aspects of MCSs, the use of controls and the adoption and success of management accounting practices.
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Chen, Clara Xiaoling, Jeremy B. Lill, and Thomas W. Vance. "Management Control System Design and Employees' Autonomous Motivation." Journal of Management Accounting Research 32, no. 3 (December 11, 2019): 71–91. http://dx.doi.org/10.2308/jmar-17-068.
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ABSTRACT Using an online survey of 468 U.S. employees from diverse industries and professions, we provide empirical evidence that management control system design choices can affect autonomous motivation in employees. Drawing on self-determination theory and the levers of control framework, we predict and find that employee autonomous motivation is positively associated with the use of beliefs control systems and interactive control systems and negatively associated with the use of diagnostic control systems. Moreover, we find that the joint use of diagnostic and interactive controls is positively associated with autonomous motivation. We also find a positive association between employees' autonomous motivation and individual self-reported effort, job performance, and creativity. Additional analyses examine the sources of motivation behind these results, focusing on identified motivation. The theory and results of our study provide a potential explanation for the recent trend in practice of organizations increasingly emphasizing their values and higher purposes. Data Availability: Data are available upon request.
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Müller-Stewens, Benedikt, Sally K. Widener, Klaus Möller, and Jan-Christoph Steinmann. "The role of diagnostic and interactive control uses in innovation." Accounting, Organizations and Society 80 (January 2020): 101078. http://dx.doi.org/10.1016/j.aos.2019.101078.
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Sulistyani, Lilis, Imam Ghozali, and Jaka Isgiyarta. "Organizational control and performance: An empirical study of financial institutions." Corporate Ownership and Control 14, no. 3 (2017): 51–63. http://dx.doi.org/10.22495/cocv14i3art6.
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The aim of this research was to examine the effect of diagnostic control system and interactive control system on organizational performance with organizational capability as intervening variable. Resource-based view theory was used for underlying the association between the variables. The respondents were 84 Financial Institutions in Indonesia. The data were analyzed using Structural Equation Model with Warp PLS 3.0. The results show that the diagnostic control system has positive significant effect on organizational capability but no significant effect on organizational performance. Interactive control system is proven to have positive significant effect on organizational capability and organizational performance. Organizational capability is proven not to mediate the association between diagnostic control system and organizational performance, but it mediates partially the association between interactive control system and organizational performance partially.
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Matsuo, Makoto, and Takami Matsuo. "The effect of diagnostic and interactive uses of management control systems and managerial coaching on reflection in teams." Journal of Accounting & Organizational Change 13, no. 3 (September 4, 2017): 410–24. http://dx.doi.org/10.1108/jaoc-06-2016-0034.
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Purpose The purpose of this study was to investigate the effects of managerial coaching, as well as interactive and diagnostic uses of management control systems (MCS), on reflection and critical reflection, which are important for team learning. Design/methodology/approach Data were collected using a questionnaire survey. Hierarchical regression analyses were performed to test hypotheses using data from 235 employees in 50 teams from a Japanese automotive supplier. Findings The results indicated that: MCS used interactively have a positive influence on critical reflection in teams; MCS used diagnostically have no significant effect on reflection or critical reflection in teams; and managerial coaching has a positive influence on team reflection. Research limitations/implications These findings suggest that the interactive use of MCS should be combined with managerial coaching in promoting reflection and critical reflection within teams. Because this study used data from employees of a Japanese automotive supplier, the results may have been influenced by the Japanese management style. Practical implications Organizations need to implement interactive MCS at the team level, while coaching programs should be provided for managers to enhance team learning. Originality/value This study extends the existing literature by examining the effect of MCS at the team level, and identifying that managerial coaching plays a complementary role, supporting the interactive use of MCS in promoting reflection within a team.
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Bisbe, Josep, Anne-Marie Kruis, and Paola Madini. "Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections." Journal of Accounting Literature 43 (December 2019): 124–44. http://dx.doi.org/10.1016/j.acclit.2019.10.001.
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Muhammad Dahlan. "The Effect of Management Control Systems on Employee Performance: Communication Skill as a Moderating Variable." Asia Proceedings of Social Sciences 7, no. 1 (January 31, 2021): 18–25. http://dx.doi.org/10.31580/apss.v7i1.1735.
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This study examines the effect of management control systems (MCS) on performance, communication skill as a moderating variable. We had distributed questionnaire to collect data of 42 institution of public services, that are population were draw in West Java, Indonesia period of June – November, 2019. The names of 140 middle-level managers random was used their perception what cause and effect strategic use of management control systems implementation to subordinate level and their employees working departmental and that gained of 71 usable responses for final data. The analysis indicated that MCS namely are diagnostic control and interactive control has a direct and positively effect on employee performance, and that communication skill has a moderate effect on the relationship between diagnostic control system and performance. Interactive control did not as a moderating variable, still on that interacting have been extent to which of intensively communicate in the organizational context, but diagnostic control namely periodically to communicate between top management and subordinate level. We also find that use of MCS package, while employees themselves participate in their own departmental performance measures will improve performance were put to use. The West Java Institution is join approach of strategic use between DCS and ICS for subordinate level, that are encourages for employee motivations and performance.
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A, Slaughter, Savin M, Summers A, Crook C, Breen E, Fidaleo K, Byrd D, and Rivera Mindt M. "A-078 Examining the Neuropsychological Effects of Opioid Use in the Aging Population of People Living with HIV." Archives of Clinical Neuropsychology 35, no. 6 (August 28, 2020): 870. http://dx.doi.org/10.1093/arclin/acaa068.078.
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Abstract Objective People living with HIV (PLWH) exhibit accelerated and premature cognitive aging in comparison to age-matched, seronegative controls. Although opioid use is elevated among PLWH, literature regarding the neurocognitive effects of opioid use across the lifespan of PLWH is limited. This cross-sectional study examines the neurocognitive effects of opioid use across the mid-older adult lifespan of PLWH. Methods One-hundred fifty-two PLWH (72% Latinx; 71% Male; Mdn(IQR) Age = 47(43, 51) years; M Education = 133 years) completed comprehensive neurocognitive, neuromedical, quality of education (Wide Range Achievement Test- 4 [WRAT-4]), psychiatric/substance-use (Composite International Diagnostic Interview [CIDI]), and urine toxicology assessments. Opioid users were defined by DSM diagnostics for lifetime opioid use disorder. A series of LSR tested the interactive effects of age and opioid use across seven neurocognitive domains. Results After controlling for covariates (e.g., CD4 cell count; WRAT-4; comorbid substance use), a least-squares regression demonstrated significant interactive effects between age and opioid use upon verbal fluency, such that older opioid users exhibited greater verbal fluency scores (F [11] = 4.28, p < .0001, R2 = .33). No significant interactions were detected in other domains. Discussion The moderate observed effect sizes indicate a positive relationship between older age and lifetime opioid use upon verbal fluency among PLWH. These findings may be representative of a selective survival bias among opioid users within this population. Nonetheless, verbal fluency could serve as a marker of greater survivability among PLWH with opioid use histories. Future directions should examine this interaction longitudinally and evaluate differences in the severity/duration of opioid use.
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Cools, Martine, Kristof Stouthuysen, and Alexandra Van den Abbeele. "Management Control for Stimulating Different Types of Creativity: The Role of Budgets." Journal of Management Accounting Research 29, no. 3 (May 1, 2017): 1–21. http://dx.doi.org/10.2308/jmar-51789.
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ABSTRACT In this paper, we examine the role of budgets as a central instrument within the management control system (MCS) in a creative context. In particular we investigate whether creative firms characterized by different kinds of creativity use their budgets in a similar way. We hereby distinguish between expected creativity (for open, self-discovered problems) and responsive creativity (for closed, presented problems) (Unsworth 2001) and investigate the interactive versus diagnostic use of budgets (Simons 1990, 1991, 1995). Based on a comparative study involving four creative firms, we find that creative firms, being mainly characterized by expected creativity, use their budgets in a more interactive way. In creative firms in which responsive creativity is most important, the budgets are used in a rather diagnostic way. This study contributes to the management control literature by acknowledging that a diagnostic use of budgets does not per se stifle creativity. Instead, it is important to understand that the specific creative context might have implications for the way in which MCS instruments are used to sustain the creative process.
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Frare, Anderson Betti, Vagner Horz, Alexandre Costa Quintana, and Ana Paula Capuano da Cruz. "Antecedentes do Sistema de Controle Gerencial em Cooperativas de Crédito da Região Sul do Brasil." Contabilidade Gestão e Governança 24, no. 1 (April 26, 2021): 109. http://dx.doi.org/10.51341/1984-3925_2021v24n1a7.
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Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Management Control System (MCS) by credit cooperatives in Brazil’s South region.Method: This is a quantitative study, conducted as a survey with a sample of 57 credit cooperatives. The data was analyzed through Structural equation modeling, with partial least square estimation on SmartPLS 3.0 software. The strategic risk and strategic uncertainty constructs were analyzed in relation to their connection with Simons’ Levers of Control (1995), which contemplates the beliefs and boundary controls and interactive and diagnostic control systems. Furthermore, the connections between the four Levers of Control are also analyzed.Originality/Relevance: The study covers the antecedents (strategic risks and uncertainties) of MCS use, contemplating different compositions of type and class in credit cooperatives, taking previous studies into consideration, as well as covering a singular and pertinent region in the context of Brazilian credit cooperatives.Results: Strategic risk is not associated with the use of the Management Control System. Strategic uncertainty was proven to be the element that receives the most importance from managers in the process of using the four Levers of Control. Regarding the beliefs system construct, its importance is positively linked to the interactive control system, as also occurs with the connection between the interactive control system and the diagnostic control system.Theoretical/Methodological contributions: The study demonstrates the pertinence of the Levers of Control for credit cooperatives, inserted in the context of strategic risks and uncertainties.Social/management contributions: The findings bring about relevant contributions by proving that the balanced use of the four Levers of Control is relevant for promoting the strategic renovation of credit cooperatives, especially regarding strategic uncertainty.
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Neldawaty, Rika, and Riski Hernando. "PENGARUH KEPEMIMPINAN STRUKTUR INISIASI, KINERJA NON FINANSIAL DAN LEVERS OF CONTROL TERHADAP KEJELASAN TUJUAN." Jurnal Manajemen Terapan dan Keuangan 10, no. 03 (December 26, 2021): 553–66. http://dx.doi.org/10.22437/jmk.v10i03.14846.
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The purpose of this study was to examine the direct influence of leaders who use the initiation structure leadership style on the goal clarity. This study also examined the indirect effect of the relationship between the leadership style of the initiation structure on the goal clarity that was mediated by subjective diagnostics and subjective interactive. This study was tested using a sample of 152 employees who work at manufacturing, service and trading companies located in the Jabodetabek area. The research data were obtained from questionnaires distributed to respondents and analyzed using structural equation modeling - partial least square (SEM-PLS) with WarpPLS 3.0 software. The results of this study found that the direct effect of the initiation structure leadership style has a significant positive effect on the clarity of objectives. On the other hand, the indirect influence by subjective diagnostic and subjective interactive is able to partially mediate the relationship between the leadership style of the initiation structure on the goal clarity.
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Berg, Terje, and Dag Øivind Madsen. "The evolution of a management control package: a retrospective case study." Journal of Applied Accounting Research 21, no. 4 (June 19, 2020): 763–81. http://dx.doi.org/10.1108/jaar-10-2019-0148.
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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.
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Baird, Kevin, Sophia Su, and Rahat Munir. "Levers of control, management innovation and organisational performance." Pacific Accounting Review 31, no. 3 (August 5, 2019): 358–75. http://dx.doi.org/10.1108/par-03-2018-0027.
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Purpose This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’ (1995) levers of control, specifically focussing on the enabling (beliefs and interactive) and constraining (boundary and diagnostic) levers of control and empirically examining their association with management innovation and organisational performance. Design/methodology/approach A mail survey questionnaire was used to collect data, with the Dillman (2007) tailored design method used in regards to the development of questions, and the personalisation and distribution procedures. A total of 645 questionnaires were distributed to either the Financial Controller or Chief Financial Officer of manufacturing business units identified in the OneSource database. Findings The findings reveal that the use of enabling controls was directly associated with organisational performance and with three management innovation dimensions (new structures, processes and practices) with new structures positively associated with organisational performance. It was also found that the use of constraining controls was indirectly, through the extent of adoption of new management techniques, associated with organisational performance. Practical implications The findings have important implications for managers in respect to how they use controls to enhance innovation and organisational performance. Originality/value The findings highlight the importance of the use of MCS, specifically both enabling and constraining controls, in facilitating change (management innovation) and performance. Hence, the findings provide empirical evidence in support of Simons’ (1995, 2000) theoretical assertion that the levers coexist to provide benefits to organisations.
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Abdulrasaq Mustapha and Mubaraq Sanni. "Institutional Pressures and Accounting Control Practices of Small and Medium Manufacturing Enterprises in Lagos State." Journal of Advanced Research in Business and Management Studies 26, no. 1 (November 16, 2022): 17–34. http://dx.doi.org/10.37934/arbms.26.1.1734.
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The extent to which institutional pressures inform SMEs’ choice of accounting controls system seems unclear as considerable evidence in this line of thinking are only available for large firms and public sectors organizations. In view of the foregoing, the study investigated the extent to which institutional pressures (Regulatory,Association and provider of capital pressures)influence Small and Medium Manufacturing Enterprises (SMMEs) choice of accounting control mechanisms(diagnostic budget, interactive budget and comprehensive reward system). The study obtained quantitative data through self-administered questionnaire from randomly selected 262 managers of small and Medium Manufacturing Enterprises in Lagos State respectively. The obtained quantitative data were subjected to multiple regression analysis (Ordinary Least Squares). The findings of the study revealed that both institutional contingency (association and regulatory) influence the choice of accounting control mechanisms. Specifically, variation in diagnostic budget practice is explained by regulatory pressure(t-value=4.000 P-value< 0.01),Choice of interactive budget practice is also informed to a greater extent by both regulatory pressure and association pressure(t-value=2.896 P< 0.01) and (t-value=3.867, P-value < 0.01) while the choice of comprehensive reward system is driven by both regulatory and association pressure (t-value=3.233, P-value < 0.01) and (t-value=4.360, P< 0.01).Base on these findings, the study concludes that managers of Small and Medium Manufacturing Enterprises may use accounting control techniques as driven by association pressures and regulatory pressures not necessarily by the need to achieve goal congruence. Consequently, organization may unnecessarily incur avoidable cost on the use of accounting control for other purposes that are not goal –congruence.
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Easson, Amanda K., Zainab Fatima, and Anthony R. McIntosh. "Functional connectivity-based subtypes of individuals with and without autism spectrum disorder." Network Neuroscience 3, no. 2 (January 2019): 344–62. http://dx.doi.org/10.1162/netn_a_00067.
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Autism spectrum disorder (ASD) is a heterogeneous neurodevelopmental disorder, characterized by impairments in social communication and restricted, repetitive behaviors. Neuroimaging studies have shown complex patterns and functional connectivity (FC) in ASD, with no clear consensus on brain-behavior relationships or shared patterns of FC with typically developing controls. Here, we used a dimensional approach to characterize two distinct clusters of FC patterns across both ASD participants and controls using k-means clustering. Using multivariate statistical analyses, a categorical approach was taken to characterize differences in FC between subtypes and between diagnostic groups. One subtype was defined by increased FC within resting-state networks and decreased FC across networks compared with the other subtype. A separate FC pattern distinguished ASD from controls, particularly within default mode, cingulo-opercular, sensorimotor, and occipital networks. There was no significant interaction between subtypes and diagnostic groups. Finally, a dimensional analysis of FC patterns with behavioral measures of IQ, social responsiveness, and ASD severity showed unique brain-behavior relations in each subtype and a continuum of brain-behavior relations from ASD to controls within one subtype. These results demonstrate that distinct clusters of FC patterns exist across ASD and controls, and that FC subtypes can reveal unique information about brain-behavior relationships.
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Su, Sophia, Kevin Baird, and Herb Schoch. "The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance." Management Accounting Research 26 (March 2015): 40–53. http://dx.doi.org/10.1016/j.mar.2014.09.001.
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Jakhar, Shailja, Ramamurthy Sakamuri, Dung Vu, Priya Dighe, Loreen R. Stromberg, Laura Lilley, Nicolas Hengartner, et al. "Interaction of amphiphilic lipoarabinomannan with host carrier lipoproteins in tuberculosis patients: Implications for blood-based diagnostics." PLOS ONE 16, no. 4 (April 7, 2021): e0243337. http://dx.doi.org/10.1371/journal.pone.0243337.
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Lipoarabinomannan (LAM), an amphiphilic lipoglycan of the Mycobacterium tuberculosis cell wall, is a diagnostic target for tuberculosis. Previous work from our laboratory and others suggests that LAM is associated with host serum lipoproteins, which may in turn have implications for diagnostic assays. Our team has developed two serum assays for amphiphile detection: lipoprotein capture and membrane insertion. The lipoprotein capture assay relies on capture of the host lipoproteins, exploiting the biological association of host lipoprotein with microbial amphiphilic biomarkers to “concentrate” LAM. In contrast, the membrane insertion assay is independent of the association between pathogen amphiphiles and host lipoprotein association, and directly captures LAM based on its thermodynamic propensity for association with a supported lipid membrane, which forms the functional surface of an optical biosensor. In this manuscript, we explored the use of these assays for the detection of LAM in sera from adults whose tuberculosis status had been well-characterized using conventional microbiological tests, and endemic controls. Using the lipoprotein capture assay, LAM signal/noise ratios were >1.0 in 29/35 (83%) individuals with culture-confirmed active tuberculosis, 8/13 (62%) individuals with tuberculosis symptoms, but no positive culture for M. tuberculosis, and 0/6 (0%) symptom-free endemic controls. To evaluate serum LAM levels without bias associated with potential differences in circulating host lipoprotein concentrations between individuals, we subsequently processed available samples to liberate LAM from associated host lipoprotein assemblies followed by direct detection of the pathogen biomarker using the membrane insertion approach. Using the membrane insertion assay, signal/noise for detection of serum LAM was greater than that observed using the lipoprotein capture method for culture-confirmed TB patients (6/6), yet remained negative for controls (2/2). Taken together, these results suggest that detection of serum LAM is a promising TB diagnostic approach, but that further work is required to optimize assay performance and to decipher the implications of LAM/host lipoprotein associations for diagnostic assay performance and TB pathogenesis.
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Khalkhal, Ensieh, Mostafa Rezaei-Tavirani, Nastaran Asri, Fatemeh Nobakht, Somayeh Jahani-Sherafat, Mohammad Hosain Haidari, and Mohammad Rostami-Nejad. "Introducing New Potential Biomarkers for Celiac Disease among the Genes Extracted from General Databases." Middle East Journal of Digestive Diseases 14, no. 2 (April 30, 2022): 192–99. http://dx.doi.org/10.34172/mejdd.2022.272.
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BACKGROUND: Inflammatory cytokines play roles in the pathogenesis of celiac disease. To introduce new diagnostic markers in patients with celiac disease for easy, fast, low cost, and non-invasive diagnosis, we evaluated the peripheral blood expression levels of interleukin-15 (IL-15), interleukin-17A (IL-17A), interleukin23A (IL-23A), granzyme B (GzmB), T-box transcription factor 21 (TBX21), and tumor necrosis factor alpha-induced protein 3 (TNFAIP3) of patients compared with the healthy controls, which were extracted from public databases organized in a protein-protein interaction network, in this group. METHODS: Peripheral blood mononuclear cells were collected from 30 patients with celiac disease and 30 healthy subjects. Total RNA was extracted, and mRNA expression levels of targeted genes were investigated by the quantitative real-time polymerase chain reaction (PCR) method. SPSS software was used for statistical analysis. Receiver operating characteristic (ROC) curve analysis was performed to characterize the diagnostic ability of the studied genes. RESULTS: The expression of IL-15, IL-17A, IL-23A, GzmB, TBX21, and TNFAIP3 genes in peripheral blood mononuclear cells of patients with celiac disease showed a significant increase compared with the control group. Among them, TNFAIP3, IL23A, and GzmB have better resolution and diagnostic value in differentiating patients with celiac disease from healthy controls. CONCLUSION: Our results suggest that TNFAIP3, IL23A, and GzmB could be useful and sensible markers in differentiating patients with celiac disease from healthy controls. However, the diagnostic relevance of other genes recognized by pathway analysis needs to be further investigated.
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Lokshin, Anna, Lyudmila M. Mikhaleva, Eugene I. Goufman, Marina N. Boltovskaya, Natalia B. Tikhonova, Irina I. Stepanova, Alexandr A. Stepanov, et al. "Proteolyzed Variant of IgG with Free C-Terminal Lysine as a Biomarker of Prostate Cancer." Biology 10, no. 8 (August 23, 2021): 817. http://dx.doi.org/10.3390/biology10080817.
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The differential diagnosis of prostate cancer is problematic due to the lack of markers with high diagnostic accuracy. We previously demonstrated the increased binding of IgG to human plasminogen (PLG) in plasma of patients with prostate cancer (PC) compared to healthy controls. Heavy and light chains of PLG (PLG-H and PLG-L) were immobilized on 96-well plates and the binding of IgG to PLG-H and PLG-L was analyzed in serum from 30 prostate cancer (PC) patients, 30 patients with benign prostatic hyperplasia (BPH) and 30 healthy controls using enzyme-linked immunosorbent assay (ELISA). Our results demonstrate that IgG from PC sera bind to PLG-H but not to PLG-L. This interaction occurred through the free IgG C-terminal lysine (Lys) that becomes exposed as a result of IgG conformational changes associated with proteolysis. Circulating levels of modified IgG with exposed C-terminal Lys (IgG-Lys) were significantly higher in PC patients than in healthy controls and in BPH. We used Receiver Operating Characteristic (ROC) analysis to calculate the sensitivity (SN) and specificity (SP) of circulating IgG-Lys for differentiating PC from BPH as 77% and 90%, respectively. The area under the curve (AUC) was 0.87. We demonstrated that the diagnostic accuracy of circulating levels of IgG-Lys is much higher than diagnostic accuracy of total PSA (tPSA).
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Baird, Kevin, and Sophia Su. "The association between controls, performance measures and performance." International Journal of Productivity and Performance Management 67, no. 6 (July 9, 2018): 967–84. http://dx.doi.org/10.1108/ijppm-03-2017-0059.
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PurposeThe purpose of this paper is to contribute to the contingency-based literature examining the effectiveness of the intensity of control, which represents the combined use of Simons’s (1995) four levers of control: beliefs, boundary, diagnostic use of controls and interactive use of controls. Specifically, the study examines the association between the intensity of control with multidimensional performance measures (financial, customer, learning and growth, quality and internal business processes) and organisational performance (cost, delivery and flexibility).Design/methodology/approachA survey questionnaire was distributed to either the chief financial officers or financial controller within 645 Australian manufacturing organisations identified in the Onesource online database. Structural Equation Modelling was used to analyse the association between the intensity of control with multidimensional performance measures, and the association between multidimensional performance measures with organisational performance. The mediating effect of multidimensional performance measures on the association between the intensity of control and organisational performance was tested using the bootstrapping with bias-correct confidence intervals method.FindingsThe intensity of control is associated with the extent of use of multidimensional performance measures with the latter found to mediate the association between the intensity of control and performance (cost, delivery and flexibility). Additional analysis suggests that the extent of use of financial and quality measures mediates the association between the intensity of controls and cost performance; the extent of use of internal process and quality measures mediates the association between the intensity of controls and delivery performance; and the extent of use of internal process measures mediates the association between the intensity of controls and flexibility performance.Practical implicationsThe findings imply that management should employ a broader perception towards the use of performance measures both as a means of supporting the implementation of controls and facilitating enhanced organisational performance.Originality/valueThe study addresses the concern raised that the existing management control systems (MCSs) literature remains “piecemeal” due to the lack of recognition of the interdependency between different controls and the inability of researchers to examine MCSs as a holistic package. Specifically, this study provides insights into how the combined use of the four levers of controls and multidimensional performance measures can enhance specific aspects of organisational performance.
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Yang, Li, Deyu Ma, Shi Tang, Tingting Jiang, Jie Yu, Li Wang, and Lin Zou. "Comprehensive Genomic Analysis for Identifying FZD6 as a Novel Diagnostic Biomarker for Acute Myeloid Leukemia." Computational and Mathematical Methods in Medicine 2022 (November 18, 2022): 1–14. http://dx.doi.org/10.1155/2022/9130958.
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As a family of G protein-coupled receptors (GPCRs) with a seven-span transmembrane structure, frizzled class receptors (FZDs) play crucial roles in regulating multiple biological functions. However, their transcriptional expression profile and prognostic significance in acute myeloid leukemia (AML) are unclear. In AML, the role of FZDs was explored by performing the comprehensive analysis on the relationship between clinical characteristics and mRNA expression profiles from public databases including cBioPortal for Cancer Genomics, Gene Expression Profile Interactive Analysis (GEPIA), and Cancer Cell Line Encyclopedia (CCLE). We identified that in the majority of 27 AML cell lines, frizzled class receptor 6 (FZD6) was high-expressed. A significantly higher expression of FZD6 in AML patients was observed when compared to normal controls ( P < 0.01 ). Compared with intermediate and poor/adverse risk group patients, FZD6 expressed much lower in cytogenetic favorable risk group patients ( P < 0.0001 ). Patients with higher-expressed FZD6 were associated with shorter overall survival (OS) ( P = 0.0089 ) rather than progression-free survival (PFS). However, the predictive effect of FZD6 on OS could be reversed by hematopoietic stem cell transplantation (HSCT). The data of gene set enrichment analysis (GSEA) demonstrated that 4 gene sets, including MYC targets, HEME metabolism, E2F targets, and UV response, were differentially enriched in the high-expression FZD6 group. To conclude, the study suggested that high expression of FZD6 might be a novel poor prognostic biomarker for AML treatment.
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Janka, Marc. "Enabling formal MCS design and use: a meta-synthesis of qualitative research." Journal of Accounting & Organizational Change 17, no. 2 (February 20, 2021): 133–63. http://dx.doi.org/10.1108/jaoc-01-2019-0002.
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Purpose This study aims to synthesize qualitative research in the accounting and management literature that builds on the concept of enabling formalization. The framework for the meta-synthesis integrates formal management control system (MCS) design applying the package typology and two modes of MCS use, namely, diagnostic and interactive. Design/methodology/approach The meta-synthesis is based on 34 case studies gathered by a systematic literature search. Qualitative research mining software (Leximancer) was used to facilitate an initial analysis, upon which an in-depth manual analysis was conducted. Findings The findings indicate that the generic features of enabling formalization – specifically, flexibility and repair – help employees better deal with inevitable contingencies in their daily work through continuous self-improvement. In many circumstances, there is a need to change common organizational practices, which sometimes requires realignment to direct employee behavior toward goal congruence. The (temporary) coercion of employees does not seem to cause dysfunctional behavior or resistance as long as the broader MCS package follows the design features of enabling formalization – specifically, transparency. The interactive use of personnel/cultural controls appears to play a crucial role within the whole MCS package in balancing tensions between coercion and enabling formalization. Originality/value This study adds to the understanding of formal MCS design characteristics perceived by managers and employees as enabling. Furthermore, it shows how managers of these organizations use formal MCS under enabling formalization.
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Rupasinghe, Hasitha Dinithi, and Chaminda Wijethilake. "The impact of leanness on supply chain sustainability: examining the role of sustainability control systems." Corporate Governance: The International Journal of Business in Society 21, no. 3 (January 13, 2021): 410–32. http://dx.doi.org/10.1108/cg-06-2020-0217.
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Purpose An alignment between financial and operational measures is an essential element to capture the lean productivity improvements enabling supply chain sustainability. With the aim of supporting small and medium-sized enterprises (SMEs) in addressing corporate sustainability challenges, this study aims to examine the impact of leanness on supply chain sustainability, and the moderating role of sustainability control systems (SCS) on the relationship between leanness and supply chain sustainability. Design/methodology/approach Drawing on lean manufacturing and the levers of control framework, survey data was collected from 106 manufacturing SMEs in Sri Lanka. Moderated multiple regression analysis was used to test the proposed hypotheses. Findings The study finds that lean manufacturing practices, such as just-in-time deliveries, quality management, environmental management and employee involvement show a significant positive impact on supply chain sustainability. As proposed, the interactive use of SCS shows a significant, positive moderating impact on the relationship between employee involvement and social supply chain sustainability. The diagnostic use of SCS negatively moderates the relationships between just-in-time deliveries and economic supply chain sustainability, and environmental management and economic supply chain sustainability. However, both interactive and diagnostic uses of SCS do not show any significant moderating impact between lean manufacturing and environmental supply chain sustainability. Research limitations/implications The following limitations should be taken into account in interpreting the results and implications of this study. Firstly, the study refers to supply chain sustainability as environmental, social and economic sustainability. As these concepts represent broader perspectives of sustainability, and no consensus on how to measure has yet been agreed, future studies may focus on other variables that might capture different perspectives of supply chain sustainability. Secondy, future researchers may further extend the role of SCS (including all four control systems – belief, boundary, interactive and diagnostic) in examining the impact of leanness on supply chain sustainability. Thirdly, this study has considered a sample of manufacturing SMEs in the Western province in Sri Lanka. The results should be carefully generalised to other manufacturing organisations in Sri Lanka and beyond. Finally, future studies may also investigate the impact of leanness on supply chain sustainability by using alternative methodologies, such as multiple case studies. Originality/value SMEs are more likely to focus on diagnostic control systems with the aim of promoting economic supply chain sustainability. However, the findings reveal that manufacturing SMEs in the developing country context lack strong SCS to enable supply chain sustainability.
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Bastini, Karola, Fares Getzin, and Maik Lachmann. "The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability." Accounting, Auditing & Accountability Journal 35, no. 4 (September 30, 2021): 1121–53. http://dx.doi.org/10.1108/aaaj-04-2020-4515.
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PurposeThis study explores the relations among corporate sustainability strategies, the intense use of sustainability control systems (SCSs) to implement these strategies and the emergence of organizational capabilities for sustainability.Design/methodology/approachUsing survey data from a sample of 157 European firms across different industries, the authors explore differences between reactive and proactive sustainability strategies in their impact on the intense use of SCSs. The authors analyze the joint impact of a proactive sustainability strategy and an intense use of SCSs on the emergence of the organizational capabilities of sustainable market orientation, sustainable organizational learning and sustainable innovation. Furthermore, we explore the relevance of single levers of control for these capabilities.FindingsThe results show that a proactive sustainability strategy is associated with an intense use of SCSs and with the development of the three organizational capabilities. The authors provide evidence that the intensity of use of SCSs mediates the association between proactive sustainability strategy and the emergence of the three organizational capabilities. An interactive use of controls is constantly more important than a diagnostic use of controls in the emergence of the three capabilities.Originality/valueThe findings provide novel empirical evidence on the mechanisms through which corporate sustainability strategy is implemented in European organizations. The results contribute to an improved understanding of the organizational determinants underlying the development of organizational capabilities for sustainability.
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Sakka, Ouafa, Henri Barki, and Louise Côté. "Interactive and diagnostic uses of management control systems in IS projects: Antecedents and their impact on performance." Information & Management 50, no. 6 (September 2013): 265–74. http://dx.doi.org/10.1016/j.im.2013.02.008.
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Zarakovitis, Dimitrios, Dimitrios Tsoromokos, Nikolaos Tsaloukidis, and Athina Lazakidou. "Mobile Application for Patients' Waiting Time Control and Management of Diagnostic Imaging Examinations." International Journal of Reliable and Quality E-Healthcare 7, no. 4 (October 2018): 20–33. http://dx.doi.org/10.4018/ijrqeh.2018100102.
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Geographic information systems (GIS) are useful informative systems for reducing the waiting time of diagnostic imaging examinations. ArcGIS software is used to develop a digital questionnaire which is used as a data collection tool. The information concerns the patients' personal information, type of examination required and medical history. Data is collected in real time and through GPS capabilities, the patients' exact coordinates are determined. GIS applications are used to create digital maps which display the average waiting time for performing imaging tests. Questionnaire data and interactive maps are uploaded to a digital platform. Through this application, it is possible to locate patients who actually need diagnostic imaging examinations in real time. Observing the location of patients on digital maps makes it easier to redirect them to the nearest health care units with the shortest waiting time. Data can also be acquired by mobile phones.
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Ghosh, Paramita, Kanyakumarika Sarkar, Nipa Bhaduri, Anirban Ray, Keka Sarkar, Swagata Sinha, and Kanchan Mukhopadhyay. "Catecholaminergic Gene Variants: Contribution in ADHD and Associated Comorbid Attributes in the Eastern Indian Probands." BioMed Research International 2013 (2013): 1–12. http://dx.doi.org/10.1155/2013/918410.
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Contribution of genes in attention deficit hyperactivity disorder (ADHD) has been explored in various populations, and several genes were speculated to contribute small but additive effects. We have assessed variants in four genes, DDC (rs3837091 and rs3735273), DRD2 (rs1800496, rs1801028, and rs1799732), DRD4 (rs4646984 and rs4646983), and COMT (rs165599 and rs740603) in Indian ADHD subjects with comorbid attributes. Cases were recruited following the Diagnostic and Statistical Manual for Mental Disorders-IV-TR after obtaining informed written consent. DNA isolated from peripheral blood leukocytes of ADHD probands (N=170), their parents (N=310), and ethnically matched controls (n=180) was used for genotyping followed by population- and family-based analyses by the UNPHASED program. DRD4 sites showed significant difference in allelic frequencies by case-control analysis, while DDC and COMT exhibited bias in familial transmission (P<0.05). rs3837091 “AGAG,” rs3735273 “A,” rs1799732 “C,” rs740603 “G,” rs165599 “G” and single repeat alleles of rs4646984/rs4646983 showed positive correlation with co-morbid characteristics (P<0.05). Multi dimensionality reduction analysis of case-control data revealed significant interactive effects of all four genes (P<0.001), while family-based data showed interaction between DDC and DRD2 (P=0.04). This first study on these gene variants in Indo-Caucasoid ADHD probands and associated co-morbid conditions indicates altered dopaminergic neurotransmission in ADHD.
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Massaro, Maurizio, Andrea Moro, and Mike Lucas. "Approcci formali e informali al controllo negli innovation network. La relazione tra Leve del Controllo e Fattori della Fiducia." MANAGEMENT CONTROL, no. 1 (May 2012): 27–54. http://dx.doi.org/10.3280/maco2012-001003.
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In recent years, there has been a significant increase in inter-organisational collaboration resulting in the emergence of hybrid organisational forms. This has led to recognition that management control can no longer be confined to the boundaries of a single organisation. Management control systems (MCS) must encompass networks of organisations. Inter-organisational relationships require both formal and informal controls. The latter are essentially mechanisms for encouraging self regulation. Significant among these mechanisms is trust. In inter-organisational collaborations high levels of trust can impact on the nature and the role of MCS. This paper elaborates a model of the link between the constituents of trust (trust factors) and the design of the MCS. We show how different trust factors (ability, benevolence, integrity) impact on different MCS' approaches (belief, boundary, diagnostic and interactive systems) using Simon's (1995) levers of control framework. The model demonstrates that an understanding of these relationships, especially in the innovation networks, can help managers employ the most suitable approach to management control in organisational network.
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Rezania, Davar, Ron Baker, and Ruben Burga. "Project control: an exploratory study of levers of control in the context of managing projects." Journal of Accounting & Organizational Change 12, no. 4 (November 7, 2016): 614–35. http://dx.doi.org/10.1108/jaoc-10-2015-0084.
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Purpose This paper aims to examine the levers of control (LOC) framework in the context of managing projects. The authors explore the impact of diagnostic systems, interactive systems, beliefs systems and boundary systems on project performance and explore the association between control levers. Design/methodology/approach Using data gathered from 113 project managers representing 38 organizations, the authors used the partial least squares path modelling algorithm to analyse the data. Findings The analysis validates the LOC framework in the context of managing projects and reveals the interrelatedness of control systems and their impact on project performance. Research limitations/implications The conclusions support the current emphasis on performance reporting and change control and highlight the need to consider the interdependencies between control levers. Originality/value This study re-conceptualizes project control by using the LOC framework in the context of managing projects as temporary organizations. This provides a model for investigating and understanding project management control systems that consider the interaction of control mechanisms. Furthermore, the associations between the four control systems and project performance are examined, rather than individual mechanisms in isolation.
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van der Meer, F. J., J. H. Meijer, C. J. Meijer, W. van den Brink, and E. Velthorst. "Cognitive functioning associated with stimulant use in patients with non-affective psychosis, their unaffected siblings and healthy controls." Psychological Medicine 44, no. 9 (November 22, 2013): 1901–11. http://dx.doi.org/10.1017/s0033291713002626.
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BackgroundLittle is known about the effect of stimulant use (amphetamines, cocaine, ecstasy) on cognitive functioning in schizophrenia patients. The current study examined (1) whether recency and frequency of stimulant use is associated with cognitive functioning and (2) whether these associations differ between psychotic patients, their unaffected siblings and controls.MethodParticipants completed a comprehensive cognitive test battery. Stimulant use was assessed by urinalysis and by the Composite International Diagnostic Interview (CIDI). Using random effects regression models, the main effects of Stimulant Use and the interaction with Diagnostic Status on cognitive functioning were assessed.ResultsThe interaction term between Stimulant Use and Diagnostic Status was not significant for any of the cognitive outcome variables, indicating similar effects of stimulant use in all three groups. Recent stimulant users showed more errors deficit in verbal learning in comparison to never users (Cohen's d = −0.60, p < 0.005). Lifetime frequent stimulant use was significantly associated with worse immediate and delayed verbal recall, working memory and acquired knowledge (Cohen's d = −0.22 to −0.29, p < 0.005). Lifetime infrequent stimulant use was not associated with significant cognitive alterations in comparison to never use.ConclusionsThe presence of cognitive deficits associated with lifetime stimulant use is dependent on the frequency of use, with no observed deficits in infrequent users and modest negative effects in frequent users.
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Fauzi, Hasan, and Azhar Abdul Rahman. "The Role of Control System in Increasing Corporate social Performance: The Use of Levers of Control." Issues In Social And Environmental Accounting 2, no. 1 (June 30, 2008): 131. http://dx.doi.org/10.22164/isea.v2i1.28.
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One important instrument to be used in the control system design is strategic behaviors that can lead to the expected organization performance. Referring to the extended definition of strategic behavior using stakeholder-based strategic behavior, corporate social performance is kind of strategic behavior to be influenced by using control system. This paper discusses how control system, using Simons‟ levers of control can play important role in increasing the corporate social performance. The interaction between control system, including belief system, boundary system, diagnostic control system, and interactive control system, as well as the corporate financial performance (CFP) can affect the corporate social performance (CSP) due to fact that increase in CFP resulting from the appropriate use of control system components enables the company has more chance to do the CSP. The levers of control are deemed to form an integral part of employee socialization and support the development of an organization‟s culture, the system of shared beliefs, values, norms, and mores of organizational members which are deemed to be a primary determinant of the direction of employee behavior.
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Yang, Min, Li Zhao, and Mingyan Sun. "Diagnostic Value of miR-103 in Patients with Sepsis and Noninfectious SIRS and Its Regulatory Role in LPS-Induced Inflammatory Response by Targeting TLR4." International Journal of Genomics 2020 (May 13, 2020): 1–8. http://dx.doi.org/10.1155/2020/2198308.
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Background. Sepsis is a life-threatening condition and a systemic inflammatory response syndrome (SIRS) driven by infection. This study aimed at investigating the expression of microRNA-103 (miR-103) in sepsis patients, evaluating its diagnostic value, and exploring the regulatory effect of miR-103 on LPS-induced inflammation in monocytes. Methods. Expression of miR-103 was measured using quantitative real-time PCR. A receiver operating characteristics curve was plotted to evaluate the diagnostic vale of miR-103. Serum and cell supernatant levels of proinflammatory cytokines were analyzed using ELISA. The interaction between miR-103 and Toll-like receptors 4 (TLR4) was analyzed using luciferase reporter assay. The effect of miR-103 on inflammation was examined in LPS-treated monocytes. Results. Serum expression of miR-103 was decreased in noninfectious SIRS and sepsis patients compared with healthy controls, and the lowest expression value was observed in sepsis patients (all P<0.05). Serum levels of miR-103 have considerable diagnostic accuracy in distinguishing sepsis patients from SIRS patients and healthy controls. A negative correlation was found between miR-103 and inflammatory responses in sepsis patients. TLR4 was demonstrated to be a direct target of miR-103 and was negatively regulated by miR-103 in monocytes. The promoted inflammatory responses by LPS in monocytes were reversed by the overexpression of miR-103. Conclusion. All the data revealed that serum decreased miR-103 in sepsis patients serves as a promising noninvasive diagnostic biomarker and may be involved in the pathogenesis of sepsis by regulating inflammatory responses via targeting TLR4.
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Hermawan, Ancella Anitawati, Emil Bachtiar, Panggah Tri Wicaksono, and Nia Pramita Sari. "Levers of Control and Managerial Performance: The Importance of Belief Systems." Gadjah Mada International Journal of Business 23, no. 3 (July 7, 2021): 237. http://dx.doi.org/10.22146/gamaijb.62612.
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Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.
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Dastmalchi, Narges, Reza Safaralizadeh, and Mirsaed Miri Nargesi. "LncRNAs: Potential Novel Prognostic and Diagnostic Biomarkers in Colorectal Cancer." Current Medicinal Chemistry 27, no. 30 (September 8, 2020): 5067–77. http://dx.doi.org/10.2174/0929867326666190227230024.
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Background: Long non-coding RNAs (lncRNAs), a type of regulatory RNAs, play a key role in numerous cellular pathways. Ectopic expression of this group of non-coding RNAs has been specified to be involved in numerous diseases. Moreover, the role of lncRNAs in the initiation and development of cancers including colorectal cancer (CRC) has been acknowledged. Objective: In the present review, the role of lncRNAs as prognostic and diagnostic biomarkers in CRC as well as the molecular mechanisms of their contribution to development of CRC has been addressed. Results: The presented studies have indicated the ectopic expression of various lncRNAs in CRC. Some lncRNAs which were considered as tumor suppressors were downregulated in the colorectal cancerous tissues compared with healthy controls; however, some with oncogenic effects were upregulated. LncRNAs contribute to tumor development via various molecular mechanisms such as epigenetically controlling the expression of target genes, interacting with miRNAs as their sponge, etc. Conclusion: LncRNAs that have been recognized as prognostic biomarkers may pave the way for clinical management to offer adjuvant treatments for patients with CRC.
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Solstad, Elsa, and Inger Johanne Petterson. "Middle managers’ roles after a hospital merger." Journal of Health Organization and Management 34, no. 1 (December 9, 2019): 85–99. http://dx.doi.org/10.1108/jhom-09-2018-0269.
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Purpose Mergers are important and challenging elements in hospital reforms. The authors study the social aspects of management and the roles of middle managers in the aftermath of a hospital merger. Especially, the purpose of this paper is to investigate how professional staff and middle managers perceive their relationships with top managers several years after the merger. Design/methodology/approach A survey was conducted among the professional staff in two merging hospitals’ units six years after a merger. Based on the main findings from this survey, a follow-up interview study was done with a group of middle managers. Findings The management practices were diagnostic with few interactive or communicative activities. The respondents expressed that mistrust developed between the staff and the top management, and a lack of involvement and interaction lead to decoupled and parallel organizations. Social controls, based on shared norms, had not been developed to create mutual commitment and engagement. Practical implications Policy makers should be aware of the need in profound change processes not only to change the tangible elements, but to take care of changing the less tangible elements such as norms and values. Professionals in hospitals are in powerful positions, and changes in such organizations are dependent on trust-building, bottom-up initiatives and evolutionary pathways. Originality/value The paper addresses the need to understand the dynamics of the social aspect in managing hospitals as knowledge-intensive organizations when comprehensive restructuring processes are taking place over several years.
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Deoni, S. C. L., J. R. Zinkstok, E. Daly, C. Ecker, S. C. R. Williams, and D. G. M. Murphy. "White-matter relaxation time and myelin water fraction differences in young adults with autism." Psychological Medicine 45, no. 4 (August 11, 2014): 795–805. http://dx.doi.org/10.1017/s0033291714001858.
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BackgroundIncreasing evidence suggests that autism is associated with abnormal white-matter (WM) anatomy and impaired brain ‘connectivity’. While myelin plays a critical role in synchronized brain communication, its aetiological role in autistic symptoms has only been indirectly addressed by WM volumetric, relaxometry and diffusion tensor imaging studies. A potentially more specific measure of myelin content, termed myelin water fraction (MWF), could provide improved sensitivity to myelin alteration in autism.MethodWe performed a cross-sectional imaging study that compared 14 individuals with autism and 14 age- and IQ-matched controls. T1 relaxation times (T1), T2 relaxation times (T2) and MWF values were compared between autistic subjects, diagnosed using the Autism Diagnostic Interview – Revised (ADI-R), with current symptoms assessed using the Autism Diagnostic Observation Schedule (ADOS) and typical healthy controls. Correlations between T1, T2 and MWF values with clinical measures [ADI-R, ADOS, and the Autism Quotient (AQ)] were also assessed.ResultsIndividuals with autism showed widespread WM T1 and MWF differences compared to typical controls. Within autistic individuals, worse current social interaction skill as measured by the ADOS was related to reduced MWF although not T1. No significant differences or correlations with symptoms were observed with respect to T2.ConclusionsAutistic individuals have significantly lower global MWF and higher T1, suggesting widespread alteration in tissue microstructure and biochemistry. Areas of difference, including thalamic projections, cerebellum and cingulum, have previously been implicated in the disorder; however, this is the first study to specifically indicate myelin alteration in these regions.
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Adhitama, Satria, and Dwi Rahma Ramadani Aulia. "ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL DI PUSAT PENDIDIKAN DAN PELATIHAN BEA DAN CUKAI." INFO ARTHA 1, no. 1 (July 24, 2017): 35–46. http://dx.doi.org/10.31092/jia.v1i1.16.
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Dalam menghadapi kondisi organisasi yang semakin berkembang dan penuh tantangan, dibutuhkan suatu model sistem pengendalian yang dapat memastikan organisasi tetap terkontrol namun tidak membatasi kebebasan pegawai dalam berinovasi dan berkreasi. Penelitian ini melihat bagaimana penerapan sistem pengendalian manajemen di organisasi pemerintah. Tujuan dari penelitian ini adalah untuk mengetahui dan mendeskripsikan penerapan sistem pengendalian manajemen dengan model four levers of control di Pusdiklat Bea dan Cukai. Konsep yang digunakan dalam penelitian ini adalah konsep four levers of control. Penelitian ini menggunakan paradigma konstruktivis dengan pendekatan kualitatif. Sedangkan metode pengumpulan data dilakukan dengan studi kepustakaan, teknik wawancara semi terstruktur dan analisis dokumen. Berdasarkan hasil penelitian yang telah dilakukan maka terlihat bahwa Pusdiklat Bea dan Cukai menerapkan four levers of control secara alami berupa belief system yang mencakup pernyataan visi-misi dan nilai-nilai pedoman organisasi, boundary system berupa business conduct boundaries dan strategic boundaries, diagnostic control system berupa planning system, budgeting dan pengukuran kinerja berbasis balance score card serta interactive control system berupa pembukaan forum diskusi oleh pimpinan tertinggi. Peneliti masih menemukan kekurangan dalam penerapan belief system berupa kurang efektifnya metode penyampaian belief system, masih kurangnya sosialisasi atas boundary system, kelemahan dalam diagnostic control system berupa lemahnya koordinasi terkait anggaran, serta penetapan target kinerja pelaksana yang mudah dicapai dan kemungkinan pengukuran variabel yang salah. Masih adanya lower management yang tidak membuka komunikasi interaktif dengan bawahan menjadi satu kelemahan dalam interactive control system di Pusdiklat Bea dan Cukai.
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Lv, Xiurui, Yuhan Li, Hongxing Li, Lingling Zhou, Binyu Wang, Zhengke Zhi, and Weibing Tang. "Molecular function predictions and diagnostic value analysis of plasma exosomal miRNAs in Hirschsprung’s disease." Epigenomics 12, no. 5 (March 2020): 409–22. http://dx.doi.org/10.2217/epi-2019-0190.
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Aim: To discover the potential roles of plasma exosomal miRNAs in Hirschsprung’s disease (HSCR) and identify potential noninvasive biomarkers for early diagnosis of HSCR. Materials & methods: Plasma samples were collected from HSCR patients and matched controls. Exosomes were isolated before high-throughput Illumina sequencing was utilized to gain a profile of dysregulated exosomal miRNAs, followed with further verification in two separate cohorts. Bioinformatics analyses were also adopted to explore the molecular functions of dysregulated miRNAs in Hirschsprung’s disease. Results & conclusion: 31 dysregulated miRNAs were identified with five considered as promising HSCR signatures. Gene enrichment analysis disclosed that the upregulated miRNAs were most likely to participate in ‘extracellular matrix–receptor interaction’ and contribute to HSCR through interfering in cell junctions.
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Fu, Liu, Zhe Wang, Fengxiang Jiang, Guohua Wei, Longe Sun, Chuanyong Guo, Jianye Wu, and Jianhuan Zhu. "High Expression of EIF4G2 Mediated by the TUG1/Hsa-miR-26a-5p Axis Is Associated with Poor Prognosis and Immune Infiltration of Gastric Cancer." Journal of Oncology 2022 (September 16, 2022): 1–25. http://dx.doi.org/10.1155/2022/9342283.
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Objective. Eukaryotic translation initiation factor 4 gamma 2 (EIF4G2) is involved in the occurrence and development of various tumors. However, the effect of EIF4G2 in gastric cancer (GC) has not been fully explored. The purpose of this study was to explore the function and mechanism of EIF4G2 in GC. Methods. The Tumor Immune Estimation Resource 2.0 database was used to analyze EIF4G2 expression in various cancers and the relationship between EIF4G2 expression and tumor-infiltrating immune cells. Gene Expression Profiling Interactive Analysis was utilized to assess the EIF4G2 expression level and its effect on survival in GC. UALCAN was conducted to analyze EIF4G2 expression in various subgroups of GC. The Kaplan–Meier plotter was employed for survival analysis. Receiver operator characteristic (ROC) curve analysis was applied to evaluate the diagnostic role of EIF4G2 in GC. LinkedOmics was used to identify the co-expressed genes and Gene Ontology and Kyoto Encyclopedia of Genes and Genomes pathways. The Tumor-Immune System Interaction database was employed to analyze the correlation between EIF4G2 expression and tumor-infiltrating lymphocytes. The starBase web platform was used to predict the upstream microRNAs and long noncoding RNAs. Results. EIF4G2 expression was upregulated in GC tissues compared to normal controls. High expression of EIF4G2 indicated poor prognosis in GC. ROC analysis revealed that EIF4G2 had good diagnostic ability to distinguish GC from normal tissues. Immune infiltration analysis indicated that EIF4G2 expression may be involved in the modulation of tumor immune infiltration in GC. Finally, we determined that the Taurine Upregulated 1 (TUG1)/hsa-miR-26a-5p/EIF4G2 axis was the most likely regulatory pathway involved in GC development. Conclusions. EIF4G2 was upregulated in GC and elevated expression of EIF4G2 indicated unfavorable prognosis. Moreover, EIF4G2 expression may be involved in the regulation of tumor immune cell infiltration. The TUG1/hsa-miR-26a-5p axis is a likely upstream regulatory mechanism of EIF4G2 in GC. EIF4G2 may thus serve as a prognosis biomarker and present a new therapeutic target.
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Zhang, Xueli, Hong Zhang, Bairong Shen, and Xiao-Feng Sun. "Chromogranin-A Expression as a Novel Biomarker for Early Diagnosis of Colon Cancer Patients." International Journal of Molecular Sciences 20, no. 12 (June 14, 2019): 2919. http://dx.doi.org/10.3390/ijms20122919.
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Colon cancer is one of the major causes of cancer death worldwide. The five-year survival rate for the early-stage patients is more than 90%, and only around 10% for the later stages. Moreover, half of the colon cancer patients have been clinically diagnosed at the later stages. It is; therefore, of importance to enhance the ability for the early diagnosis of colon cancer. Taking advantages from our previous studies, there are several potential biomarkers which have been associated with the early diagnosis of the colon cancer. In order to investigate these early diagnostic biomarkers for colon cancer, human chromogranin-A (CHGA) was further analyzed among the most powerful diagnostic biomarkers. In this study, we used a logistic regression-based meta-analysis to clarify associations of CHGA expression with colon cancer diagnosis. Both healthy populations and the normal mucosa from the colon cancer patients were selected as the double normal controls. The results showed decreased expression of CHGA in the early stages of colon cancer as compared to the normal controls. The decline of CHGA expression in the early stages of colon cancer is probably a new diagnostic biomarker for colon cancer diagnosis with high predicting possibility and verification performance. We have also compared the diagnostic powers of CHGA expression with the typical oncogene KRAS, classic tumor suppressor TP53, and well-known cellular proliferation index MKI67, and the CHGA showed stronger ability to predict early diagnosis for colon cancer than these other cancer biomarkers. In the protein–protein interaction (PPI) network, CHGA was revealed to share some common pathways with KRAS and TP53. CHGA might be considered as a novel, promising, and powerful biomarker for early diagnosis of colon cancer.
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Mirza, Zeenat, and Umama A. Abdel-dayem. "Uncovering Potential Roles of Differentially Expressed Genes, Upstream Regulators, and Canonical Pathways in Endometriosis Using an In Silico Genomics Approach." Diagnostics 10, no. 6 (June 19, 2020): 416. http://dx.doi.org/10.3390/diagnostics10060416.
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Endometriosis is characterized by ectopic endometrial tissue implantation, mostly within the peritoneum, and affects women in their reproductive age. Studies have been done to clarify its etiology, but the precise molecular mechanisms and pathophysiology remain unclear. We downloaded genome-wide mRNA expression and clinicopathological data of endometriosis patients and controls from NCBI’s Gene Expression Omnibus, after a systematic search of multiple independent studies comprising 156 endometriosis patients and 118 controls to identify causative genes, risk factors, and potential diagnostic/therapeutic biomarkers. Comprehensive gene expression meta-analysis, pathway analysis, and gene ontology analysis was done using a bioinformatics-based approach. We identified 1590 unique differentially expressed genes (129 upregulated and 1461 downregulated) mapped by IPA as biologically relevant. The top upregulated genes were FOS, EGR1, ZFP36, JUNB, APOD, CST1, GPX3, and PER1, and the top downregulated ones were DIO2, CPM, OLFM4, PALLD, BAG5, TOP2A, PKP4, CDC20B, and SNTN. The most perturbed canonical pathways were mitotic roles of Polo-like kinase, role of Checkpoint kinase proteins in cell cycle checkpoint control, and ATM signaling. Protein–protein interaction analysis showed a strong network association among FOS, EGR1, ZFP36, and JUNB. These findings provide a thorough understanding of the molecular mechanism of endometriosis, identified biomarkers, and represent a step towards the future development of novel diagnostic and therapeutic options.
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Mezzano, Diego, Teresa Quiroga, Manuela Goycoolea, Blanca Muñoz, Eduardo Aranda, Olga Panes, and Jaime Pereira. "Diagnostic Assessment of Patients with Inherited Mucocutaneous Hemorrhages (IMCH): Opening a Pandora Box?." Blood 104, no. 11 (November 16, 2004): 4009. http://dx.doi.org/10.1182/blood.v104.11.4009.4009.
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Abstract Diagnosis of patients with IMCH is plagued with difficulties: 1. Type 1 VWD (VWD-1) and platelet function disorders (PFD), the best characterized disorders of primary hemostasis, present inherent diagnostic difficulties. 2. Bleeding may be present in healthy individuals and may be absent in patients with diagnosed diseases. 3. An unknown proportion of bleeders do not have an identifiable haemostatic disorder. We studied prospectively 280 consecutive patients (age = 14.5±9.5, range 4–48 years) with family bleeding history who had a high probability of being pathological bleeders, based on an objective bleeding score. Only one physician interviewed the patients and the non-bleeder matched controls, (n=299, age 12.2±6.5, range 4–44 years). Exclusion criteria: age <4 and >50 years; platelet count <100.000/μL; other concurrent diseases, drug intake and C-reactive protein >1mg/dL. VWD was diagnosed when at least two tests (VWF:Ag, VWF:RCo, VWF:CB) had values <percentil 2.5 of the controls, without considering ABO type. PFD were diagnosed by PRP aggregation and 14C-5-HT secretion using pre-established criteria and reference values obtained in the 299 controls. Only 66 (23.6%) of the patients had prolonged bleeding time (BT). Frequency of diseases: 38 (13.6%) patients had VWD-1; 1 (0.35%) had type 2A VWD; 52 (18.6%) had PFD; 8 (2.9%) had concomitant VWD-1 + PFD; 7 patients (2.5%) had mild coagulation factor deficiencies (CFD, 4 with ↓FVIII:C; 2 with ↓ FIX:C; 1 with ↓ FXI:C); and 3 (1.1%) had concomitant VWD-1 + CFD; 171 bleeders (61.1%) had an unknown disorder (UD); in this UD group, 29 (17%) patients had prolonged BT, but all the other hemostatic tests were within the normal range. No distinctive bleeding pattern/severity was found among the above diagnostic categories. One patient with type 2B VWD was excluded because of thrombocytopenia and no patients with type 2N VWD were found. Patients with PFD had a secretion defect, but only 2 of them had typical storage pool disease (↓platelet 5-HT and ADP and ↓ADP/ATP ratio). No phenotypic patterns of Glanzmann or Bernard-Soulier diseases, arachidonate metabolism, or of absent ADP, collagen and TxA2 receptors were observed among the patients with PFD. Interestingly, the 170 patients with UD and the controls had almost the same mean values and distribution of VWF and platelet function variables; so we expect that very few patients with UD would qualify as VWD or PFD in repeated studies. Conclusions: 1. Prevalence of platelet secretion defects is higher than that of type 1 VWD-1 in our population. 2. Types 2 and 3 VWD, as well as paradigmatic platelet disorders (i.e., Glanzmann′s thrombasthenia, Bernard Soulier syndrome) were not detected in this study; they are of very low frequency and they are likely diagnosed at earlier age. 3. Bleeding time lacks sensitivity as a global test of primary haemostasis defects and should be omitted as a diagnostic tool. 4. After a first complete lab workup, 60% of the population with IMCH remains undiagnosed. The overwhelming majority of patients with UD probably constitute a heterogeneous group, independent of VWD or PFD, with a bleeding pattern similar to that of other disorders of primary hemostasis. Hypothetically, structural vascular defects or substances derived from the vascular wall which interfere with the normal platelet-vessel wall interaction could be involved in the pathogenesis of the hemorrhages.