79 research outputs found
The combination of management control practices
No full textThe combination of management control (MC) practices has become a topic of great and enduring interest and concern in management accounting literature. Traditional contingency-based MC research has been criticized about over-emphasizing the benefit from MC practices fitting with organizational context and thus ignoring the benefit from internal consistency among MC practices. Building on this, more and more scholars recognized that the functions and characteristics of individual MC practices may be linked to other MC practices, rather than being only impacted from organizational contexts. Thus, MC researchers are now paying more attention to the combination of MC practices. As the development of MC combination research, a system vs package debate emerges for illustrating MC combination. To address the debate, different views about the debate arose, such as ‘irreconcilable dualism’, ‘unseparated and reconcilable two concepts’ and ‘goes beyond the duality’. However, the emergence of these various views to some extent reflects that MC combination is not thoroughly studied and needs to be further explored, such as what, why and how MC practices are linked to each other. To extent our understanding of MC combination, the thesis was designed to explore the nature and characteristics of the construct and examining it in operation at organizational level. To achieve the objective, three independent and related papers are conducted. The first paper synthesized MC combination literature to elaborate the overview of MC combination by a systematic literature review. We identified two MC combination research streams and discuss how MC combination is studied in both streams. Some research gaps and future research directions are highlighted. The second and third paper, by conducting case studies, empirically explore how MC combination is operated under institutional environment to address organizational objectives. Both papers illustrate the complexity and dynamic of MC combination, respectively. Thus, the thesis, on the one hand, contributes to enrich the understanding of MC combination and theorizing MC combination. On the other hand, the thesis provides practical implications by contributing to researchers for future research and practitioners like organizational managers for considering the design of MC practices
The evolution of management control combination in the transformation toward hybridity: a case study
No full textThis paper investigates how management control (MC) practices evolve in nature and interrelationship as control problems develop in a dynamic environment. Drawing on coupling theory, it examines how three MC practices – cultural control, budgeting control, and performance measurement – are (re)coupled across two distinct periods in a Chinese state-owned company. During the organisational transition from a government-oriented model to a more complex hybrid-business model, the findings indicate that control problems increase in both scope and complexity. Correspondingly, the combination of MC practices shifts from more informal culture control loosely coupled with budgeting, towards a more rigid and comprehensive budgeting and performance measurement system, supported by more formal culture control in a tightly coupled combination. The study illustrates how MC combinations evolve from loose to tight coupling through simultaneous adjustments in individual practices themselves and in their responsiveness and distinctiveness when combined. This suggests that flexibility in control may lie in an organisation’s capability to adapt – by revitalising existing MC practices, introducing new ones, and reshaping their combinations – rather than in the fixed nature of any single practice or type of coupling. The findings contribute to the literature on MC combination in general, and on MC in hybrid organisations in particular, while offering important practical insights into enhancing the effectiveness of MC in organisations
Influence factors of PM2.5 reduction—based on economic data analysis
No full textStarting from China’s environmental issues to study the impact of environmental protection fiscal expenditures on PM2.5 concentration reduction. This article uses the panel data of 30 provinces (except Hong Kong, Macao, Taiwan and Tibet) from 2007 to 2017, and uses PM2.5 concentration levels in China’s provinces as an explained variable. The results of the panel regression model shows that environmental protection fiscal expenditures have a significant positive effect on PM2.5 reduction environmental policy tools have a significant positive regulatory effect on environmental protection fiscal expenditures and PM2.5 reduction. Increasing environmental protection fiscal expenditures is conducive to promoting PM2.5 reduction
The expression of RIPK3 is associated with cell turnover of gastric mucosa in the mouse and human stomach
No full textpublishedVersio
Advanced treatment of textile wastewater for reuse using electrochemical oxidation and membrane filtration
No full textThe treatment of textile wastewater for reuse using an electrochemical oxidation step combined with a membrane filtration step is reported in this paper. The electrolytical process is a traditional one, which is easy to scale up and to apply in practice. This paper proposes a modification of the transfer-flow membrane (TFM) module with fibres welded in an arc-shape to enhance the mechanical properties of the fibres and to increase the specific membrane surface of TFM modules. The goal of this research was to study the performance of the arc-shaped TFM module to demonstrate these sequences of electrochemical oxidation coupled with membrane filtration processes and to develop a potential dyehouse wastewater treatment system for reuse. Two testing sequences of electrochemical oxidation and membrane filtration were studied in a sequential batch order. The results show clearly that fibres welded in an arc-shape can enhance the mechanical properties of the fibres effectively and that electrochemical oxidation and membrane filtration as sequential processes are feasible. Electrochemical oxidation has a high removal (89.8% efficiency) of the chemical oxygen demand (COD) of the wastewater while the membrane filter can almost totally remove the total suspended solids (TSS) (nearly 100% reduction) and turbidity (98.3% elimination) in it. Coincidentally, their advantages make up for their disadvantages. After these two steps, all the wastewater indices decrease to low levels; in particular, COD levels are reduced to 18.2 mg•l-1. The treated water can be reused in many production areas of the textile dyehouse factory. To take best advantage of this disposal system, the two processes should run in a rational sequence, with membrane filtration following the electrochemical oxidation process. With widely studied electrodes, this research offers a promising way for recycling textile wastewater.
Key words: electrolysis, oxidation, membrane, dye, wastewater treatment
Water SA Vol.31(1) 2005: 127-13
Advanced treatment of textile wastewater for reuse using electrochemical oxidation and membrane filtration
No full textAssessment of seismic spatiotemporal characteristics and migration distance in the Badong section of the Three Gorges Reservoir Area
No full textThis paper aims to elucidate the seismic characteristics of the Three Gorges Reservoir area after impoundment and investigate the seismic source migration. Based on the seismic data analysis from the Badong segment in the Three Gorges Reservoir area, we assessed the local temporal and spatial variations in the frequent earthquakes. Correlation analysis was conducted to investigate the relationship between changes in reservoir water levels and the occurrence of reservoir-induced earthquakes. Additionally, we examined the regularity of earthquake occurrences at the exact location during different periods. Based on the fault mechanics principles, a formula was derived to estimate the length of open and wing-shaped rupture at the hypocenter under the influence of pore or excess pore water pressure. The results reveal that reservoir-induced seismicity demonstrates short-term cycles characterized by alternating ''active periods'' and ''quiet periods,'' as well as long-term cycles with the combined periods. The probability of earthquakes occurring within one year at the epicentre is relatively high and decreases after four years. The derived formula can be utilized to estimate the seismic migration distance at the epicentre in the short term. These research findings provide valuable insights for analyzing the regularity of reservoir-induced earthquake activities and understanding the mechanism of seismic source migration
Low-temperatures synthesis of CuS nanospheres as cathode material for magnesium second batteries
No full textRechargeable magnesium batteries (RMBs), as one of the most promising candidates for efficient energy storage devices with high energy, power density and high safety, have attracted increasing attention. However, searching for suitable cathode materials with fast diffusion kinetics and exploring their magnesium storage mechanisms remains a great challenge. CuS submicron spheres, made by a facile low-temperature synthesis strategy, were applied as the high-performance cathode for RMBs in this work, which can deliver a high specific capacity of 396 mAh g−1 at 20 mA g−1 and a remarkable rate capacity of 250 mAh g−1 at 1000 mA g−1. The excellent rate performance can be assigned to the nano needle-like particles on the surface of CuS submicron spheres, which can facilitate the diffusion kinetics of Mg2+. Further storage mechanism investigations illustrate that the CuS cathodes experience a two-step conversion reaction controlled by diffusion during the electrochemical reaction process. This work could make a contribution to the study of the enhancement of diffusion kinetics of Mg2+ and the reaction mechanism of RMBs
Research on the rebound rule of a pit bottom caused by excavation of typical strata
No full textIn practical engineering, the magnitude of soil unloading rebound is closely related to the physical and mechanical properties of the soil. Therefore, there are significant differences in geological conditions among the different regions. As such, targeted research on the rebound law and calculation methods of foundation pits is needed. This article reports indoor experiments and numerical simulation methods which are used to study the trends and calculation methods of foundation pit rebound based on typical geological conditions in South China. Our findings are as follows. 1) At maximum consolidation stress ranging from 100 kPa to 400kPa, the maximum rebound rate of plain fill soil in typical soil layers is 0.0539–0.0704, the rebound rate of silty clay is 0.0373–0.0528, the rebound rate of coarse sand is 0.0296–0.0343, the rebound rate of gravelly cohesive soil is 0.0159–0.0305, the rebound rate of fully weathered granite is 0.0175–0.0344, and the rebound rate of strongly weathered granite is 0.0170–0.0379. 2) The rebound indices do not change with changes in the unloading ratio or initial consolidation stress. The rebound indices of the soil layer from top to bottom are 0.0143, 0.0119, 0.0077, 0.0096, 0.0083, and 0.0076, respectively, and a formula for calculating the rebound modulus of typical soil layers in South China was proposed. 3) The pore ratio of the soil after the end of the recompression process is lower than that which occurs after the first compression. The difference between the compression porosity ratio of the soil layer from top to bottom and the compression porosity ratio is 0.1, 0.08, 0.02, 0.06, 0.02, and 0.03, respectively. 4) The calculation of the depth of influence by the self-weight stress offset method is based on the theory of eliminating self-weight stress and unloading stress. The calculation depth is not affected by geological conditions, the formula for calculating the rebound modulus is consistent with the formula obtained from experimental research, and the calculation results are in good agreement with the numerical values
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