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Article
Publication date: 8 March 2024

Jennifer Kunz, Johanna Oltmann and Felix Weinhart

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to…

Abstract

Purpose

The present paper aims to focus on the role which German controllers play so far in the process of sustainable transformation in for-profit organizations, the current obstacles to a wider engagement here and ways to overcome these obstacles.

Design/methodology/approach

The analysis combines two qualitative study designs. Empirical data is generated via a job advertisement analysis and an explorative survey with 107 subjects from management accounting/controlling and sustainability management. The generated data is interpreted against the background of the theory of institutional logics and Abbott’s (1988) theory of professional jurisdiction.

Findings

We find that controllers are in a state of tension. On the one hand, the pressure to integrate sustainability into companies is increasing. On the other hand, they seem to be rather reluctant to get involved. The institutional logics that shape their profession play an important role here, as does an unclear relationship with the sustainability department, which has its own claims here. Based on these observations, we identify the core obstacles to the transformation of the controllers’ profession and discuss solutions which can guide the transformation of this profession.

Originality/value

The present paper provides insights from a unique combination of different quantitative study designs and different perspectives on the possible role that controllers can play in advancing sustainable transformation in companies.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 7 July 2023

Vinayambika S. Bhat, Thirunavukkarasu Indiran, Shanmuga Priya Selvanathan and Shreeranga Bhat

The purpose of this paper is to propose and validate a robust industrial control system. The aim is to design a Multivariable Proportional Integral controller that accommodates…

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Abstract

Purpose

The purpose of this paper is to propose and validate a robust industrial control system. The aim is to design a Multivariable Proportional Integral controller that accommodates multiple responses while considering the process's control and noise parameters. In addition, this paper intended to develop a multidisciplinary approach by combining computational science, control engineering and statistical methodologies to ensure a resilient process with the best use of available resources.

Design/methodology/approach

Taguchi's robust design methodology and multi-response optimisation approaches are adopted to meet the research aims. Two-Input-Two-Output transfer function model of the distillation column system is investigated. In designing the control system, the Steady State Gain Matrix and process factors such as time constant (t) and time delay (?) are also used. The unique methodology is implemented and validated using the pilot plant's distillation column. To determine the robustness of the proposed control system, a simulation study, statistical analysis and real-time experimentation are conducted. In addition, the outcomes are compared to different control algorithms.

Findings

Research indicates that integral control parameters (Ki) affect outputs substantially more than proportional control parameters (Kp). The results of this paper show that control and noise parameters must be considered to make the control system robust. In addition, Taguchi's approach, in conjunction with multi-response optimisation, ensures robust controller design with optimal use of resources. Eventually, this research shows that the best outcomes for all the performance indices are achieved when Kp11 = 1.6859, Kp12 = −2.061, Kp21 = 3.1846, Kp22 = −1.2176, Ki11 = 1.0628, Ki12 = −1.2989, Ki21 = 2.454 and Ki22 = −0.7676.

Originality/value

This paper provides a step-by-step strategy for designing and validating a multi-response control system that accommodates controllable and uncontrollable parameters (noise parameters). The methodology can be used in any industrial Multi-Input-Multi-Output system to ensure process robustness. In addition, this paper proposes a multidisciplinary approach to industrial controller design that academics and industry can refine and improve.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 3 January 2024

Miao Ye, Lin Qiang Huang, Xiao Li Wang, Yong Wang, Qiu Xiang Jiang and Hong Bing Qiu

A cross-domain intelligent software-defined network (SDN) routing method based on a proposed multiagent deep reinforcement learning (MDRL) method is developed.

Abstract

Purpose

A cross-domain intelligent software-defined network (SDN) routing method based on a proposed multiagent deep reinforcement learning (MDRL) method is developed.

Design/methodology/approach

First, the network is divided into multiple subdomains managed by multiple local controllers, and the state information of each subdomain is flexibly obtained by the designed SDN multithreaded network measurement mechanism. Then, a cooperative communication module is designed to realize message transmission and message synchronization between the root and local controllers, and socket technology is used to ensure the reliability and stability of message transmission between multiple controllers to acquire global network state information in real time. Finally, after the optimal intradomain and interdomain routing paths are adaptively generated by the agents in the root and local controllers, a network traffic state prediction mechanism is designed to improve awareness of the cross-domain intelligent routing method and enable the generation of the optimal routing paths in the global network in real time.

Findings

Experimental results show that the proposed cross-domain intelligent routing method can significantly improve the network throughput and reduce the network delay and packet loss rate compared to those of the Dijkstra and open shortest path first (OSPF) routing methods.

Originality/value

Message transmission and message synchronization for multicontroller interdomain routing in SDN have long adaptation times and slow convergence speeds, coupled with the shortcomings of traditional interdomain routing methods, such as cumbersome configuration and inflexible acquisition of network state information. These drawbacks make it difficult to obtain global state information about the network, and the optimal routing decision cannot be made in real time, affecting network performance. This paper proposes a cross-domain intelligent SDN routing method based on a proposed MDRL method. First, the network is divided into multiple subdomains managed by multiple local controllers, and the state information of each subdomain is flexibly obtained by the designed SDN multithreaded network measurement mechanism. Then, a cooperative communication module is designed to realize message transmission and message synchronization between root and local controllers, and socket technology is used to ensure the reliability and stability of message transmission between multiple controllers to realize the real-time acquisition of global network state information. Finally, after the optimal intradomain and interdomain routing paths are adaptively generated by the agents in the root and local controllers, a prediction mechanism for the network traffic state is designed to improve awareness of the cross-domain intelligent routing method and enable the generation of the optimal routing paths in the global network in real time. Experimental results show that the proposed cross-domain intelligent routing method can significantly improve the network throughput and reduce the network delay and packet loss rate compared to those of the Dijkstra and OSPF routing methods.

Details

International Journal of Intelligent Computing and Cybernetics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-378X

Keywords

Article
Publication date: 4 July 2023

Priyanka Gupta, Adarsh Anand, Yoshinobu Tamura and Mangey Ram

The ideology of this article is to study the performance concerns of SDN Controllers, with the help of developed SRGM and thereby obtain its optimal testing duration. The effect…

Abstract

Purpose

The ideology of this article is to study the performance concerns of SDN Controllers, with the help of developed SRGM and thereby obtain its optimal testing duration. The effect of undetected uncertainty in the parameter values have also been catered in the proposal.

Design/methodology/approach

These uncertainties in the parameter values are studied as the risk of not meeting desired set of requirements, whose removal causes additional cost. Considering these two constructs as attributes of MAUT, the controller's optimal testing duration is obtained.

Findings

The article focuses towards obtaining the optimal duration for which the SDN Controllers must be tested. It was observed that the inculcation of risk-attribute has provided the higher utility value as compared to any other existing scenarios.

Originality/value

Plenty of SRGM have been proposed in the literature which talks about the testing stop time determination problems. But, none of them have considered the impact of risk of not meeting the requirements (reliability) along with cost to obtain its testing stop time. Further, validation of the proposed model in presented with the help of two releases versions of SDN controller platform, ONOS, entitled as “Kingfisher” and “Loon” and has acquired promising results.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 5 April 2024

Jawahitha Sarabdeen and Mohamed Mazahir Mohamed Ishak

General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the…

Abstract

Purpose

General Data Protection Regulation (GDPR) of the European Union (EU) was passed to protect data privacy. Though the GDPR intended to address issues related to data privacy in the EU, it created an extra-territorial effect through Articles 3, 45 and 46. Extra-territorial effect refers to the application or the effect of local laws and regulations in another country. Lawmakers around the globe passed or intensified their efforts to pass laws to have personal data privacy covered so that they meet the adequacy requirement under Articles 45–46 of GDPR while providing comprehensive legislation locally. This study aims to analyze the Malaysian and Saudi Arabian legislation on health data privacy and their adequacy in meeting GDPR data privacy protection requirements.

Design/methodology/approach

The research used a systematic literature review, legal content analysis and comparative analysis to critically analyze the health data protection in Malaysia and Saudi Arabia in comparison with GDPR and to see the adequacy of health data protection that could meet the requirement of EU data transfer requirement.

Findings

The finding suggested that the private sector is better regulated in Malaysia than the public sector. Saudi Arabia has some general laws to cover health data privacy in both public and private sector organizations until the newly passed data protection law is implemented in 2024. The finding also suggested that the Personal Data Protection Act 2010 of Malaysia and the Personal Data Protection Law 2022 of Saudi Arabia could be considered “adequate” under GDPR.

Originality/value

The research would be able to identify the key principles that could identify the adequacy of the laws about health data in Malaysia and Saudi Arabia as there is a dearth of literature in this area. This will help to propose suggestions to improve the laws concerning health data protection so that various stakeholders can benefit from it.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 21 June 2023

Brad C. Meyer, Daniel Bumblauskas, Richard Keegan and Dali Zhang

This research fills a gap in process science by defining and explaining entropy and the increase of entropy in processes.

Abstract

Purpose

This research fills a gap in process science by defining and explaining entropy and the increase of entropy in processes.

Design/methodology/approach

This is a theoretical treatment that begins with a conceptual understanding of entropy in thermodynamics and information theory and extends it to the study of degradation and improvement in a transformation process.

Findings

A transformation process with three inputs: demand volume, throughput and product design, utilizes a system composed of processors, stores, configuration, human actors, stored data and controllers to provide a product. Elements of the system are aligned with the inputs and each other with a purpose to raise standard of living. Lack of alignment is entropy. Primary causes of increased entropy are changes in inputs and disordering of the system components. Secondary causes result from changes made to cope with the primary causes. Improvement and innovation reduce entropy by providing better alignments and new ways of aligning resources.

Originality/value

This is the first detailed theoretical treatment of entropy in a process science context.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 8 May 2024

Qingli Lu, Ruisheng Sun and Yu Lu

This paper aims to propose and verify an improved cascade active disturbance rejection control (ADRC) scheme based on output redefinition for hypersonic vehicles (HSVs) with…

Abstract

Purpose

This paper aims to propose and verify an improved cascade active disturbance rejection control (ADRC) scheme based on output redefinition for hypersonic vehicles (HSVs) with nonminimum phase characteristic and model uncertainties.

Design/methodology/approach

To handle the nonminimum phase characteristic, a tuning factor stabilizing internal dynamics is introduced to redefine the system output states; its effective range is determined by analyzing Byrnes–Isidori normalized form of the redefined system. The extended state observers (ESOs) are used to estimate the uncertainties, which include matched and mismatched items in the system. The controller compensates observations in real time and appends integral terms to improve robustness against the estimation errors of ESOs.

Findings

Theoretical and simulation results show that the stability of internal dynamics is guaranteed by the tuning factor and the tracking errors of external commands are globally asymptotically stable.

Practical implications

The control scheme in this paper is expected to generate a reliable way for dealing with nonminimum phase characteristic and model uncertainties of HSVs.

Originality/value

In the framework of ADRC, a concise form of redefined outputs is proposed, in which the tuning factor performs a decisive role in stabilizing the internal dynamics of HSVs. By introducing an integral term into the cascade ADRC scheme, the compensation accuracy of matched and mismatched disturbances is improved.

Details

Aircraft Engineering and Aerospace Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 6 May 2024

Mingze Wang, Yuhe Yang and Yuliang Bai

This paper aims to present a novel adaptive sliding mode control (ASMC) method based on the predefined performance barrier function for reusable launch vehicle under attitude…

Abstract

Purpose

This paper aims to present a novel adaptive sliding mode control (ASMC) method based on the predefined performance barrier function for reusable launch vehicle under attitude constraints and mismatched disturbances.

Design/methodology/approach

A novel ASMC based on barrier function is adopted to deal with matched and mismatched disturbances. The upper bounds of the disturbances are not required to be known in advance. Meanwhile, a predefined performance function (PPF) with prescribed convergence time is used to adjust the boundary of the barrier function. The transient performance, including the overshoot, convergence rate and settling time, as well as the steady-state performance of the attitude tracking error are retained in the predetermined region under the barrier function and PPF. The stability of the proposed control method is analyzed via Lyapunov method.

Findings

In contrast to conventional adaptive back-stepping methods, the proposed method is comparatively simple and effective which does not need to disassemble the control system into multiple first-order systems. The proposed barrier function based on PPF can adjust not only the switching gain in an adaptive way but also the convergence time and steady-state error. And the efficiency of the proposed method is illustrated by conducting numerical simulations.

Originality/value

A novel barrier function based ASMC method is proposed to fit in the amplitude of the mismatched and matched disturbances. The transient and steady-state performance of attitude tracking error can be selected as prior control parameters.

Details

Aircraft Engineering and Aerospace Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1748-8842

Keywords

Open Access
Article
Publication date: 22 March 2024

Piotr Rogala, Piotr Kafel and Inga Lapina

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Abstract

Purpose

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Design/methodology/approach

A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study.

Findings

Three primary benefits associated with external audits and official controls were identified, i.e. (1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls.

Research limitations/implications

The study is limited to only one specific type of manufacturing organization and one European country.

Originality/value

The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Article
Publication date: 26 September 2023

Upinder Kumar, Mahender Singh Kaswan, Rakesh Kumar, Rekha Chaudhary, Jose Arturo Garza-Reyes, Rajeev Rathi and Rohit Joshi

The main aim of this study is to review different aspects of Industry 5.0 (I5.0) along with Kaizen measures to foster this novel aspect of industrial sustainability. The study…

Abstract

Purpose

The main aim of this study is to review different aspects of Industry 5.0 (I5.0) along with Kaizen measures to foster this novel aspect of industrial sustainability. The study makes a comprehensive study to explore the implementation status of I5.0 in industries, key technologies, adoption level in different nations and barriers to I5.0 adoption together with mitigation actions.

Design/methodology/approach

To do a systematic study of the literature, the authors have used preferred reporting items for systematic reviews and meta-analysis (PRISMA) methodology to extract articles related to the field of the study.

Findings

It has been found that academic literature on the I5.0 is continuously growing as the wheel of time is running. Most of the studies on I5.0 are conceptual-based, and manufacturing and medical industries are the flag bearer in the adoption of this novel aspect. Further, due to I5.0's infancy, many organizations face difficulty to adopt the same due to financial burden, resistive nature, a well-designed standard for cyber-physical systems (CPS) and an effective mechanism for human–robot collaboration. Further studies also provide avenues for future research in terms of the identification of collaborative mechanisms between machines and wells, the establishment of different standards for comparison and the development of I5.0-enabled models for different industrial domains.

Originality/value

The study is the first of its kind that reviews different facets of I5.0in conjunction with Kaizen's measures and application areas and provides avenues for future research to improve an organization's environmental and social sustainability.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

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