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This paper deals with the implementation of controlling in a group of small and medium-sized industrial enterprises (SMEs) in Slovakia. The business environment characterized by rapid and abrupt changes forces enterprises to innovate not only products, but also internal processes and management system. Enterprises therefore implement controlling, whose role is to support the management of the enterprise in making important decisions. This paper will analyse the application of controlling in SMEs based on interviews with business managers and a questionnaire survey. Large enterprises have implemented controlling, but SMEs face the task of implementing it. Therefore, the paper will describe the tasks that need to be accomplished in the different phases of building controlling in SMEs. It will conclude by highlighting the benefits of implementing controlling for the management of SMEs.

Controlling is primarily a phenomenon found in practice. The interesting question of how controlling develops in practice has received respectable attention in research and corresponding literature. In this paper we explore controlling in the light of empirical research. Moreover, the unexplored question of how controlling develops in practice in Croatian companies is the main inspiration for this paper. The objective of this paper is to provide an insight into the role of controlling and its understanding, function, tasks, instruments and information flow. We analyse the perceived contribution of controlling to business success as well as incentives and obstaclesto its development. This study is based on the analysis of primary data with the aim of describing the development of controlling (explorative study). The research study covers the time span of 15 years in three different points in time: 2001, 2007 and 2015. The study is a retrospective longitudinal study, and this allows us to explore the process of change related to particular aspects of controlling. The study is at the same time a trend study since it enables the analysis of changes at the level of the researched sample.In this paper, we observe, describe and explain findings from the controlling practice in Croatian companies. Our results show that controlling in Croatian companies is most frequently understood as assurance of management rationality. In general, operative tasks and operative instruments dominate with internally-oriented focus. What is still needed is a more strategic and normative orientation, more external orientation and more freedom for controllers to create tasks and activities. Controlling is also recognized as a business success factor in Croatian companies. Management has the main influence over the development of controlling while IT support is discovered as the main obstacle in its development. The contribution of this paper is threefold: firstly, we provide insight into the controlling function; secondly, we explore the dynamic perspective in controlling over the last 15 years in Croatian companies, and thirdly, with this paper we hope to provide design guidelines and recommendations that have to be concretized in organizations by taking into account the specific conditions of each individual case.

Selected functional solutions of strategic controlling in organisations operating in Poland The purpose of the article is to present partial results of the nationwide research with regard to selected functional solutions of strategic controlling. They concern the concept and tasks of this controlling. The paper characterises theoretical aspects of the aforementioned issues as the basis for the interpretation of the obtained results. It presents the research methodology. It presents the obtained research results both in the general perspective, as well as with respect to detailed criteria, namely the organisation’s size and the type of environment. On the other hand, with respect to strategic controlling tasks, they were also presented with consideration of controllers and managers in the implementation of these tasks. The obtained research results are primarily practical. They may indicate to the managers in organisations the scope and manner of improvement in the functional solutions of strategic controlling. They may also suggest to the management theoreticians the need for and the directions of improvement of this type of solutions.

This chapter contains sections titled: Prior to 1947 Creation of Department of Defense, 1946–9 Gradual Centralization of Authority 1949–86 Goldwater–Nichols Act and Beyond, 1986–2008 Bibliography

Gender differences in the willingness to compete have been identified as one important factor in explaining gender differences in labor markets and within organizations. We present three experiments with a total of 1,570 subjects, ages three to 18 years, to investigate the origins of this gender gap. In a between-subjects design we find that boys are more likely to compete than girls as early as kindergarten and that this gap prevails throughout adolescence. Re-examining the behavior of 316 subjects in a within-subjects design two years later, we show that these gender differences also largely persist over a longer time period and can thus be considered stable. Controlling for subjects' abilities in the different tasks, their risk attitudes, and expected performance, the gender gap in the willingness to compete is estimated in the range of 10–20 percentage points. We discuss the implications of our findings for policy interventions and organizational management. Data, as supplemental material, are available at http://dx.doi.org/10.1287/mnsc.2014.1981 . This paper was accepted by Uri Gneezy, behavioral economics.

Subjective confidence and uncertainty are closely related to cognition and behavior. However, direct evidence that subjective confidence controls attention allocation is lacking. This study aimed to clarify whether subjective confidence could be involved in controlling attention allocation and intensity. We created a model for predicting the participants’ subjective confidence and verified its validity. Then, an electroencephalogram was recorded while the participants engaged in a behavioral task aimed to allocate their attention based on their confidence level. We observed a negative correlation where trials with higher confidence were associated with shorter reaction times to the target. Regarding event-related potentials (ERPs), we observed higher P1 potentials (early component of the ERP waveform after stimulus onset) in the ipsilateral occipital area during target presentation. Additionally, we observed lower frontoparietal P3a potentials (component of the ERP waveform associated with attention) in the high-confidence condition. We observed a higher alpha (8–12 Hz) power in the ipsilateral occipitoparietal area of the target presentation in the low-confidence condition. Subjective confidence might influence attentional allocation and intensity, possibly achieved by suppressing processing in the target-absent space. Our findings provided important insights into the role of subjective confidence in cognitive and behavioral control.

Purpose This study aims to investigate the relationship between different styles of humorous communication (i.e. controlling and liberating) and conflict transformation in groups, in particular the transformation of task and process conflicts into relationship conflict. This study also examines the extent to which power distance moderates the association between controlling humor and relationship conflict. Design/methodology/approach The authors collected data using a survey from 536 participants from two different countries varying in power distance (Romania and The Netherlands) working in groups in organizations from various sectors. Findings Supporting the hypotheses presented in this study, multi-level data analyses showed that liberating humor has a positive association with task conflict, while controlling humor has a positive association with both process and relationship conflict. Moreover, task and process conflict mediate the relationship between liberating and controlling humor (predictors) and relationship conflict (outcome). The hypothesis regarding the moderating effect of power distance was not fully supported by the data. Originality/value To the best of the authors’ knowledge, this study is the first to explore the multilevel interplay of humor and intragroup conflict in cross-cultural settings and shows how various types of humor can shape the emergence of conflict and its transformation.

Previous studies have examined the moderating effect of respiratory sinus arrhythmia (RSA) on the association between marital conflict and externalizing problems, however the findings were inconsistent. One possible reason is that the covariation of internalizing problems in externalizing problems. Therefore, the present study aimed to examine this issue. Participants were 332 Chinese adolescents (54.5% boys) age from 13 to 15 years old. At T1, electrocardiogram monitoring was performed on adolescents during the resting state and stressor tasks (a speech task and a mental arithmetic task) to obtain RSA data. The Chinese version of the Achenbach Youth Self-Report-2001 (YSR-2001) and the Chinese version of the Children’s Perception of Interparental Conflict scale were used to assess adolescents’ externalizing and internalizing problems and their perception of marital conflict, respectively. Adolescents’ problem behaviors were assessed again in the second and third waves of data collection, with a 1-year lag among each wave. The results revealed that the 3- interactions of marital conflict × RSA reactivity in speech task × sex significantly predicted the trajectory of externalizing problems when controlling for internalizing problems from externalizing problems. Specifically, girls with greater RSA suppression to the speech task reported low and stable externalizing problems, however, boys with the same pattern were associated with slightly increased levels of externalizing problems. While, RSA augmentation to the speech task predicted the increase in externalizing problems among both girls and boys in high marital conflict families over time. However, this interaction effects were not significant when not partial out internalizing problems from externalizing problems. The findings highlight the importance of controlling for the covariation of internalizing problems when examining the interaction effects of person and environment on the development of adolescents’ externalizing problems.

This paper presents the trajectory planning of an under-actuated quadcopter unmanned aerial vehicle. To control the complete structure of the rotorcraft, the main model is divided into two sub-models, namely inner model and external model. The inner model is for the attitude control model controlled by the sliding mode controller and the outer model is altitude control model governed by the extended state observer. The quadrotor unmanned aerial vehicle is a type of multivariable, multi-degree-of-freedom and nonlinear in nature. Planning the trajectory of the unmanned aerial vehicle and stabilizing its flight are complex tasks because of its ability to maneuver quickly. Due to these stated issues, the tuning of this type of dynamic system is a difficult task. This paper deals with these issues by designing the aforementioned dual controller scheme. In addition, the effectiveness of the proposed controller is apparent in simulations performed in MATLAB, Simulink 2016. The designed controller shows better results and robustness than traditional controllers do.