This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.

Diss. Stockholm : Handelshögsk.

Today a lot of software projects are using version control systems for maintaining their software source code. There are a lot of version control systems, and the choice of which one to choose is far from simple. Today the two biggest version control systems are Git and Subversion. In this paper we have found the main differences between the two, and investigated how the choice between them affects software developers. Although software developers in many aspects are unaffected by the choice, we did find some interesting findings. When using Git, our empirical study shows that software developers seem to check in their code to the main repository more frequently than they do when using Subversion. We also found indications that software developers tend to use Subversion with a graphical interface, whereas the preferred interface for working with Git seems to be command-line. We were also surprised of how insignificant the learning aspect of the systems seems to be for the developers. Our goal with this paper is to provide a foundation to stand upon when choosing what version control system to use for a software project.

This thesis deals with the evaluation of the use of original drive on the older industrial robot KUKA KR 15/2 with a new control system from KEBA. An original control system is removed from robot controller KR C1 and replaced by KeMotion system, which is in this thesis completely described. It is necessary to choose an appropriate way of connection between electric drives of industrial robot and KeMotion control system and finally realize it by practical way. Based on communication with the control system, these engines had been assessed as appropriate. There is also a section created to the description of the control software and its implementation on KUKA robot and to creating of visualization of model.

International Telemetering Conference Proceedings / October 26-29, 1992 / Town and Country Hotel and Convention Center, San Diego, California / New tracking/control system requirements demand that the present DFCS/GRDCUS/MTACS data link bit rate be increased. A possible method for achieving this increase is to select two additional 31-bit chip code patterns that are orthogonal to the present chip codes, and to each other. This method will not require any more bandwidth than the present 10 MHZ used. This method suggest that each of the four chip code patterns are assigned a two bit value ie: 00, 01, 10, 11. At present, the two correlated chip codes represent data in a pulse position method. No data is contained in which of the two chip codes actually correlated. This new method suggest each of the four chip code patterns will still perform the pulse position modulation and provide two additional bits of data. These additional two bits of data will up the data rate of the link by 100 percent.

Vehicle Dynamics Control (VDC) systems (also known as Active Chassis systems) are mechatronic systems developed for improving vehicle comfort, handling and/or stability. Traditionally, most of these systems have been individually developed and manufactured by various suppliers and utilised by automotive manufacturers. These decentralised control systems usually improve one aspect of vehicle performance and in some cases even worsen some other features of the vehicle. Although the benefit of the stand-alone VDC systems has been proven, however, by increasing the number of the active systems in vehicles, the importance of controlling them in a coordinated and integrated manner to reduce the system complexity, eliminate the possible conflicts as well as expand the system operational envelope, has become predominant. The subject of Integrated Vehicle Dynamics Control (IVDC) for improving the overall vehicle performance in the existence of several VDC active systems has recently become the topic of many research and development activities in both academia and industries Several approaches have been proposed for integration of vehicle control systems, which range from the simple and obvious solution of networking the sensors, actuators and processors signals through different protocols like CAN or FlexRay, to some sort of complicated multi-layered, multi-variable control architectures. In fact, development of an integrated control system is a challenging multidisciplinary task and should be able to reduce the complexity, increase the flexibility and improve the overall performance of the vehicle. The aim of this thesis is to develop a low-cost control scheme for integration of Electric Power-Assisted Steering (EPAS) system with Enhanced Stability Program (ESP) system to improve driver comfort as well as vehicle safety. In this dissertation, a systematic approach toward a modular, flexible and reconfigurable control architecture for integrated vehicle dynamics control systems is proposed which can be implemented in real time environment with low computational cost. The proposed control architecture, so named “Integrated Vehicle Control System (IVCS)”, is customised for integration of EPAS and ESP control systems. IVCS architecture consists of three cascade control loops, including high-level vehicle control, low-level (steering torque and brake slip) control and smart actuator (EPAS and EHB) control systems. The controllers are designed based on Youla parameterisation (closed-loop shaping) method. A fast, adaptive and reconfigurable control allocation scheme is proposed to coordinate the control of EPAS and ESP systems. An integrated ESP & ESP HiL/RCP system including the real EPAS and Electro Hydraulic Brake (EHB) smart actuators integrated with a virtual vehicle model (using CarMaker/HiL®) with driver in the loop capability is designed and utilised as a rapid control development platform to verify and validate the developed control systems in real time environment. Integrated Vehicle Dynamic Control is one of the most promising and challenging research and development topics. A general architecture and control logic of the IVDC system based on a modular and reconfigurable control allocation scheme for redundant systems is presented in this research. The proposed fault tolerant configuration is applicable for not only integrated control of EPAS and ESP system but also for integration of other types of the vehicle active systems which could be the subject of future works.

Textured surfaces are universally adopted in the steel sheet production industry, and manufacturers are continuously improving the quality of the finished products through intense research in the surface characterisation field. Deterministic Surfaces are textured with specifically designed rolls in order to present a certain degree of regularity, which allows better control over the functional behaviour of the metal sheets. The regularity of the texture impressed on the steel sheets also allows unconventional approaches to surface characterisation and to the assessment of the texture's structure. Statistical analysis is the most effective way to target the isolation of the deterministic part of the surface, which represents the desired product, from the stochastic part, called ‘noise’ and associated with the inaccuracies of production and measurement. This work addresses the problem of characterisation of deterministic textures through statistical analysis, proposing innovative filtering techniques aimed at the realisation of an On-line Process Control System. Firstly the techniques proposed are theoretically formulated and studied, addressing in particular the physical meaning of the geometrical parameters extracted through statistical analysis of highly correlated portions of the textures. A method for isolating the deterministic textures present on a surface, called the Statistical Surface Filter, is presented and discussed in detail, and tested on existing laboratory samples. Secondly the filter is applied to preliminary measurements acquired by an innovative on-line measurement system currently under development, and evidence is shown that the technique is effective in separating the information regarding the regular patterns from the stochastic noise. The possible applications to on-line Statistical Process Control are discussed. Thirdly, the Statistical Surface Filter is tested on a set of measurements representing texturing rolls and textured sheets with different characteristics; statistical analysis of the surface parameters extracted from the filtered surfaces show that the technique allows the assessment of the different contributions of the various stages of the texturing process to the final product. Finally, a software package is implemented for the practical application of the filtering techniques and the parameters extraction; the algorithms that perform the statistical filtering are described and discussed, concluding with the operations of optimisation and fine-tuning for production-line implementation.

The general production control practices of the shoe industry are basically similar to the production planning of other small businesses in the consumer field. This study will reduce to concrete form the types of production control used by the shoe industry of Texas.

This paper describes a procedure to find the transfer function for the Lego Mindstorms Ev3. Lego Mindstorms Ev3 can serve as the platform for a system modeling and a controller design course. It is economical and accessible. It is also very compatible with Matlab and Simulink. This platform can be used for concepts of modeling, feedback, and controller design. The main approach in this work focuses on the closed loop instead of open loop. Although this approach turns the problem into a more complicated puzzle, it reveals more details. In this work, different techniques have been used, such as time domain, root locus, and least square estimation. Different tools have also been utilized such as Matlab SISO tool, the Matlab System Identification tool, and Simulink. These methods and implementations assisted to acquire different types of transfer functions for the system. By simulating the transfer functions and comparing them with experimental studies, the matching scores were calculated to decide on the best transfer function. Finding the finest transfer function for this gadget enables us to prepare diverse practical undergraduate and graduate curricula.

Este estudo investiga, sob a ótica da teoria da contingência, os efeitos dos fatores contingenciais sobre o perfil do sistema de controle gerencial (SCG) das empresas brasileiras tendo como objetivo compreender as características do SCG, em função dos fatores contingenciais. São examinados os efeitos diretos e interativos dos fatores contingenciais internos estratégia, estrutura, tecnologia da informação e estágio do ciclo de vida organizacional e do ambiente no perfil do SCG. Avalia-se também o efeito do SCG no desempenho organizacional. Esta pesquisa defende a tese de que os fatores contingenciais internos e externos influenciam o perfil do SCG que possui associação com o desempenho, sendo possível estabelecer arranjos (fit) entre fatores contingenciais, características do SCG e desempenho organizacional. As hipóteses relativas aos efeitos dos fatores contingenciais no SCG preveem que o ambiente, fator contingencial externo, possui associação com os fatores contingenciais internos i) estratégia, ii) estrutura, iii) estágio do CVO e iv) tecnologia da informação; que o ambiente e os fatores contingenciais internos possuem associação com o perfil do SCG e que o SCG possui associação com o desempenho. A amostra envolveu 120 empresas brasileiras de grande porte e os dados para obtenção de informações sobre as mesmas foram coletados através de uma survey (levantamento). Para o tratamento dos dados, foram utilizadas as técnicas estatísticas de análise fatorial, análise de clusters e modelagem de equações estruturais. Os resultados indicaram que quando analisadas em um único grupo de empresas, não foi possível identificar associação entre os fatores contingenciais e o SCG e deste com o desempenho organizacional, rejeitando-se as hipóteses estabelecidas. Entretanto, ao separar as empresas em dois grupos distintos, i) indústria e ii) comércio e serviços, a hipótese de associação entre o fator contingencial ambiente e o SCG foi aceita. Também foram aceitas as hipóteses de: i) associação do ambiente com os fatores contingenciais internos da organização, ii) de associação dos fatores contingenciais internos com o SCG e, finalmente, iii) do SCG com o desempenho organizacional. A validação das hipóteses da pesquisa indica que a escolha e a utilização dos artefatos do SCG sofrem influência dos fatores contingenciais vivenciados pela empresa. Os resultados da pesquisa estão sujeitos a algumas limitações: i) as respostas refletem a percepção dos profissionais de controladoria das empresas, ii) a amostra não é probabilística e, portanto, todas as inferências não podem ser generalizadas para a população. Entretanto, considerando o atual estágio da pesquisa em contabilidade gerencial no Brasil, a pesquisa fornece uma visão importante de um grupo de empresas classificadas entre as maiores do País. Esta análise pode ser o ponto de partida para futuras pesquisas que utilizem a teoria da contingência. / This study investigates, from the perspective of contingency theory, the effects of contingency factors on the profile of the management control system (SCG) of Brazilian companies. The study examines the direct and interactive effects of internal contingency factors - strategy, structure, information technology and stage of organizational life cycle - and the environment in the profile of the SCG. It also evaluates the effect of SCG on organizational performance. This research supports the view that the contingent factors internal and external influence the profile of the SCG that has membership to the performance, it is possible to make arrangements (fit) between contingency factors, characteristics of the SCG and organizational performance. The assumptions of the effects of contingency factors in the SCG predict that the environment, external contingency factor, has association with membership to the internal contingency factors i) strategy, ii) structure, iii) stage of the CVO and iv) information technology, the environment and the internal contingency factors are associated with the profile of the SCG and the SCG has association with the performance. The sample involved 120 Brazilian companies large and the data to obtain information about them was collected through a survey (survey). For the treatment of data, we used the statistical techniques of factor analysis, cluster analysis and structural equation modeling. The results showed that when analyzed in a single group of companies, we could not identify an association between contingency factors and the SCG and this organizational performance, rejecting the hypotheses. However, the separate companies in two distinct groups: i) industry and ii) trade and services, the hypothesis of association between the environment and contingency factor SCG was accepted. We also accept the following hypotheses: i) linking the environment with the contingency factors internal to the organization, ii) the association of contingency factors internal to the SCG and, finally, iii) the SCG with organizational performance. The validation of the hypotheses of research indicates that the choice and use of artifacts from the SCG are influenced by the contingent factors experienced by the company. The survey results are subject to some limitations: i) the responses reflect the perceptions of professionals controlling companies, ii) the sample is not probabilistic and, therefore, all inferences can not be generalized to the population. However, considering the current state of research in management accounting in Brazil, the study provides important insight into a group of companies ranked among the highest in Brazil. This analysis can be the starting point for future studies using the contingency theory.