The Role of Accounting Control Systems in the Four Show Caves in Greece

Purpose Drawing on the natural resource-based view (NRBV) of the firm, this study aims to investigate the mediating role of sustainability performance management (SPM) practices in the relationship between corporate sustainability strategy (SS) and sustainability performance (SP). The conceptualization of SS and SPM practices follow the NRBV resources and capabilities to promote sustainability for competitiveness. Design/methodology/approach Data for the study were collected through a questionnaire from 114 small-medium to large organizations within environmentally sensitive industries operating in Malaysia. Findings The results indicate the indirect relationship between SS and SP through SPM practices. The results suggest that SS can only be realized through a broader management accounting control system (such as SPM practices) that provides information to generate, analyze and control environmental, social, economic and governance performance. Practical implications As some organizations may face their resource constraints, this study may help managers and management accountants prioritize their focus on SS and adopt the necessary SPM practices to enhance their SP. Originality/value This study sheds new light on the role of the SPM practices adopted by firms to manage their SS.

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Autophagy-Lysosomal Pathway as Potential Therapeutic Target in Parkinson’s Disease

Cells ◽

10.3390/cells10123547 ◽

2021 ◽

Vol 10 (12) ◽

pp. 3547

Author(s):

Srinivasa Reddy Bonam ◽

Christine Tranchant ◽

Sylviane Muller

Keyword(s):

Parkinson’S Disease ◽

Parkinson's Disease ◽

Quality Control ◽

Cell Survival ◽

Control Systems ◽

Therapeutic Strategies ◽

Cell Type ◽

Potential Therapeutic Target ◽

Cellular Components

Cellular quality control systems have gained much attention in recent decades. Among these, autophagy is a natural self-preservation mechanism that continuously eliminates toxic cellular components and acts as an anti-ageing process. It is vital for cell survival and to preserve homeostasis. Several cell-type-dependent canonical or non-canonical autophagy pathways have been reported showing varying degrees of selectivity with regard to the substrates targeted. Here, we provide an updated review of the autophagy machinery and discuss the role of various forms of autophagy in neurodegenerative diseases, with a particular focus on Parkinson’s disease. We describe recent findings that have led to the proposal of therapeutic strategies targeting autophagy to alter the course of Parkinson’s disease progression.

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Management Control Systems and Performance: The Mediating Role of Organisational Capabilities in Malaysia

10.17576/ajag-2021-15-05 ◽

2021 ◽

Vol 15 ◽

pp. 1-19

Keyword(s):

Control Systems ◽

Management Control ◽

Management Control Systems ◽

Mediating Role ◽

Organisational Capabilities ◽

And Performance

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Quality of learners at the start of each educational process

The Journal of Quality in Education - The improvement of Quality in Education ◽

10.37870/joqie.v9i14.197 ◽

2019 ◽

Vol 9 (14) ◽

Author(s):

Abdennasser Naji

Keyword(s):

Control Systems ◽

Preventive Measures ◽

Educational Process ◽

Service Needs ◽

True Value ◽

Previous Cycle ◽

Set Up ◽

The One

The education system is organized in the form of cycles, each feeding the one following it with learners. They will continue their studies in the destination cycle, and their future will certainly depend, at least in part, on the quality of the skills acquired in the previous cycle. Given the divergences and disparities existing between the different cycles mainly due to the fact that each responds to its own design logic and in the absence of coordination between them, there is a huge lack of quality to gain at the interface of the cycles . The referral system that plays the role of supply service needs to be updated to strengthen educational quality, but it is not the only one. It is also necessary to help the orienting staff to assess the quality of the learners at its true value, to set up partnership links between the cycles to help each other in favor of quality, and to set up reception control systems at the entry of each cycle, supported by corrective and preventive measures.

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