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The paper aims to present a tracked robot comprised of several biochemical sampling instruments and a universal control architecture. In addition, a dynamic motion planning strategy and autonomous modules in sampling tasks are designed and illustrated at length.

Several sampling instruments with position tolerance and sealing property are specifically developed, and a robotic operation system (ROS)-based universal control architecture is established. Then, based on the system, two typical problems in sampling tasks, i.e. arm motion planning in unknown environment and autonomous modules, are discussed, implemented and tested. Inspired by the idea of Gaussian process classification (GPC) and Gaussian process (GP) information entropy, three-dimensional (3D) geometric modeling and arm obstacle avoidance strategy are implemented and proven successfully. Moreover, autonomous modules during sampling process are discussed and realized.

Smooth implementations of the two experiments justify the validity and extensibility of the robot control scheme. Furthermore, the former experiment proves the efficiency of arm obstacle avoidance strategy, while the later one demonstrates the time reduction and accuracy improvement in sampling tasks as the autonomous actions.

The proposed control architecture can be applied to more mobile and industrial robots for its feasible and extensible scheme, and the utility function in arm path planning strategy can also be utilized for other information-driven exploration tasks.

Several specific biochemical sampling instruments are presented in detail, while ROS and Moveit! are integrated into the system scheme, making the robot extensible, achievable and real-time. Based on the control scheme, an information-driven path planning algorithm and automation in sampling tasks are conceived and implemented.

The purpose of this paper is to analyse the neutrality of a management control approach and verify if it incorporates North‐American values.

The paper applies a discourse analysis methodology to make evident the North‐American values involved in legitimating the rationality embedded in the practices of a management control approach.

The approach imposes North‐American values as the best choice, pretending to be neutral and context‐independent.

The paper calls attention to the need to contextualise imported management knowledge supposed to be technical, neutral and universal.

The paper contributes to the process of revealing the reproduction of Anglo‐Saxon ideologies in organisational knowledge transferred to Latin America.

There has been much discussion on the merits of different production control philosophies, particularly MRPII, OPT and JIT. A consensus is emerging that these philosophies are not mutually exclusive, and some companies are beginning to mix and match different approaches to meet their particular needs. The design of hybrid production control systems requires the establishment of a theory of production control that embraces, but is independent of, the well‐defined philosophies of MRPII, OPT and JIT. Without such an understanding of production control there is no framework within which to build hybrid production control systems. Five universal principles of production control are set out, and it is shown how these principles can be used to construct the Integrated Production Control (IPC) Model. This model provides the conceptual framework necessary for the design of hybrid production control systems. The relationships of MRPII, OPT, and kanban, the classical JIT scheduling system, are explored, and areas of strength and weakness identified.

Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems.

As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first.

This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems.

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CSS 1: Accounting and Finance

Provides details of the different systems that can be used in order to provide maximum security in the workplace. Sets out the systems under the headings of access control, intrusion detection and visual systems. Concludes with a summary to be used as workplace security guidelines.

In the framework of contingency theory, this paper aims to study the contextual variables that influence the variety of the contents of a performance measurement system, specifically the use of non-financial indicators in Moroccan public institutions and enterprises (MPIE).

Aiming to study the factors which influence the use of financial and non-financial indicators within MPIEs, the authors attempted to identify all performance indicators used by the MPIEs in the sample. They selected 23 MPIEs with an industrial and commercial character and analyzed their reports for the period from 2010 to 2015. To evaluate the variety of performance indicators within these organizations, they used the multi-dimensional definition of performance recommended by Kaplan and Norton (1998) and used linear regressions to explain their relationship with the contextual variables.

Three hypotheses were developed regarding these contingency factors, predicting a positive relationship between the age, the size and the competitive environment of the organization, on one hand, and the use of non-financial indicators on the other hand. Following the study of MPIEs, the authors found that these organizations normally use financial indicators. However, the use of non-financial indicators is influenced by the age of the organization alone.

The scientific contribution of this paper is twofold: first, the authors seek to fill the gap in studies of performance measurement systems for MPIEs; second, they wish to enrich the scientific literature for underdeveloped countries which suffer from lack of data. Its managerial contribution is also dual: first, the authors aim to provide managers of MPIEs with a clearer understanding of non-financial measures that fully address the different management needs of their organizations; second, they encourage the government control using non-financial aspects alongside financial aspects.

In this communication the interpretation of cybernetics in relation to Wiener's definition is discussed. Two problems are considered: the first is connected with the structure, and the second concerns its autonomous choice of the goal.

This study investigates how heterogeneity of product mix and production technology affects the use of responsibility accounting practices, the “unbundling” of products for cost management purposes, and the practice of increasing the number of expense accounts to create homogeneous cost pools. To test these relation‐ships, data were gathered from 31 Texas electric utilities. Analyses find that the more heterogeneous the products offered and the more diverse the production technologies employed, the greater the degree of product unbundling (subdividing products for the purposes of collecting and reporting costs), the more cost centers, and the greater the number of expense accounts.

As librarians consider adopting an automated circulation system, early tasks will be to 1) scan the literature, and 2) contact librarians who have already been involved in the process. The literature itself repeatedly urges the value of communicating with other libraries and librarians. For this purpose, most books on turnkey systems append a list of the systems and their installations in particular libraries.