management control system assignment

Management Control Elements and Management Control System

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• Xianzhi Zhang 4  

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Management control, as a system, should perform one or several activities regularly or repeatedly. What are the basic elements of one typical internal management control system? In terms of perspectives on control elements of management control systems, there are three-element control systems, four-element control systems and five-element control systems at present. Even the systems are all called three-element control system, or four-element control systems, or five-element control systems, the connotation of their specific control element is different.

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Zhang, X. (2014). Management Control Elements and Management Control System. In: Enterprise Management Control Systems in China. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-54715-7_8

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Management Control Systems (MCS): Examples and Tips

Management control system – why you should know about this.

What to include in a management control system

A management control system is made up of various elements. Here is an illustration of how each component might function in a smaller company, like a restaurant:

Clear managerial assignments

There are likely to be managers with varying responsibilities the bigger the company. It’s critical to comprehend the goals of each department so that managers can be held accountable for achieving goals.

Two managerial categories are made by a restaurant owner, one for the kitchen and one for the dining area. The service manager is in charge of the dining room, while the executive chef oversees the kitchen. For the restaurant to be profitable, both must be successful. Each has different daily and monthly goals, manages a different staff, and has a different budget.

Bureaucratic controls

The policies and procedures of a business operation designed to increase effectiveness and preserve organization are known as bureaucratic controls. They outline the chain of command and assign duties to each operation’s division. Well-designed bureaucratic controls provide as many answers up front as possible, enabling problems to be resolved in a systematic way. Establishing bureaucratic controls early in management control systems is crucial for giving employees and management a shared vision of what the future should entail.

Each new line cook and server is given a handbook when they begin work. Some details, like vacation policies, restaurant history, and conduct codes, are consistent. However, a lot of the details might vary depending on the division they work in. The managers, schedules, and expectations for the cook and the server may differ. The employees feel prepared to carry out the tasks their various managers have given them because of the transparent bureaucratic controls in place.

Financial controls

The objectives that a business sets for financial controls are growth and profitability. For instance, this might be the cost of production or the profit from sales. Managers closely monitor financial data in management control systems to spot changes that are necessary to maintain alignment with the organization’s objectives.

The service manager and chef both have distinct financial objectives for their management control systems. Goals for average check total and nightly revenue are sought after by the service manager, who also keeps an eye on labor costs. The chef determines menu prices that minimize loss while maximizing profit while avoiding turning away an excessive number of diners.

Quality controls

Quality checks make sure that a company’s goods or services adhere to its own standards. By ensuring that their clients and customers are happy, they ensure that the sales they are making will contribute to their continued growth.

To determine whether diners are receiving good service, the service manager may try to speak with each table once during a meal and review each server’s tip averages. The executive chef may check online reviews to see how diners feel about various preparations or taste dishes throughout the evening to ensure that cooks are doing them correctly.

Normative controls

Behavioral patterns known as normative controls unify a team’s approach and attitude toward goals. Compared to other types of controls that rely on success indicators based on numbers, they are frequently less formal. You might not be able to address every aspect of behavior in the workplace in writing, but by repeating certain behaviors, you can encourage them. There are two types of normative controls to consider:

When one cook calls in sick, it might be accepted practice for the team that another cook will voluntarily forfeit a day off. This might be due to the fact that one cook working two stations is much more difficult than one server managing additional tables. To foster a culture of timeliness and exceeding expectations, a restaurant’s organizational culture norm may require all staff members, including cooks and servers, to arrive at work fifteen minutes early.

What is a management control system?

Businesses use management control systems (MSCs) to track their progress toward productivity, financial, or operational objectives. They continuously assess a company’s performance to determine whether a desired result is likely. Progress is typically measured using business software or employee-collected data in easily understood metrics like dollars, hours, or units of product.

Businesses frequently have independently run departments with distinct duties that are necessary for the success of the entire company. Each of these departments is intended to be adaptable to management control systems. A single business may utilize multiple management control systems simultaneously.

A management control system aids managers in identifying areas where daily operations can be improved. The system should provide clear feedback that identifies the specific roadblocks impeding goal achievement and offers workable solutions. Ideally, this feedback would aid in problem prevention as opposed to problem diagnosis.

Tips for management control systems

Your company might achieve its goals more frequently and anticipate problems if the elements of a management control system are in place. Here are some pointers for maximizing your management control systems:

Make informed comparisons

As you gather data for your quality and financial controls, take into account how to get the most out of it. Your company might be working to increase productivity, compete with rivals, or concentrate on producing the same amount of goods more effectively. To verify each department’s success, you might need to modify the numbers you aim for.

Understand variation from goals

Finding the root of a deviation from a goal should be your first priority. The management control system’s goal is to identify what’s causing the difference, whether you’re exceeding sales targets or falling short of quotas.

Plan to correct variations

Plan for the future using the knowledge you have gained from analyzing variations. Perhaps you can increase sales or you realize that a supply shortage that could have been avoided decreased your productivity. A small adjustment to the plan can reduce errors and increase success.

Repeat the process

Even if your business is reliably guided by excellent management control systems, it is still crucial to stay involved with them. Your bottom line might start to change if the cost of the materials you order changes or if employees start putting in more overtime. Maintaining consistency with the systems you use will help you navigate these changes more quickly.

What is meant by management control?

To achieve organizational goals, management control refers to the methods used to restrain the behavior of individuals or groups within an organization, requiring them to take certain actions while refraining from others.

What are the 4 types of management control?

There are five different types of management control systems: (i) administrative controls, (ii) reward and compensation controls, (iii) cybernetic controls, and (iv) planning controls.

What is the role of management control?

The good conduct demanded of managers and subordinates, such as loyalty to the organization and respect for the organizational culture, would serve as an example of an informal control system. The organization has established clear policies, procedures, and guidelines that explain the various managerial requirements.

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Management Control Systems

Introduction

In some business units, the focus is on profit as measured by the difference be­tween revenues and expenses. In other business units, profit is compared with the assets employed in earning it. We refer to the latter group of responsibility centers as investment centers and, in this chapter, discuss the measurement problems involved in such responsibility centers. We agree that an investment center is a special type of profit center, rather than a separate, parallel category. However, there are so many problems involved in measuring the assets employed in a profit center that the topic warrants a separate chapter.

We first discuss each of the principal types of assets that may be employed in an investment center. The sum of these assets is called the investment base. We then discuss two methods of relating profit to the in­vestment base: (1) the percentage return on investment, referred to as ROI, and (2) economic value added, called EVA. We describe the advantages and qualifications of using each to measure performance. Finally, we discuss the somewhat different problem of measuring the economic value of an invest­ment center, as compared to evaluating the manager in charge of the invest­ment center.

We discussed various assets ant that way of measuring and controlling this assets.

Return on Investment (ROI)

The term “return on investment” is sometimes used to refer to this notion, but such usage may be confusing because the term also refers to the average annual return on investment method, Which is a capital expenditure evaluation technique, and to a return or yield on equity capital also has some value as an internal measure, but for financial, not operating management.

The rate of return on capital employed may be expressed as the product of two factors: the percentage of profit to sales and the capital-employed turnover rate. In equation form, the rate of return is develops as follows:

= Rate of Return on

Capital Employed

 =              % of Profit to Sales

Capital Employed Turnover Rate

If sales were canceled out in the two fractions, the end result would still be the same. However, the shortened formula does not express the real objective of the concept, which deals with two independent variables- profit on sales and turnover of capital employed. Using the full formula gives management a better comprehension of the elements leading to the final result. The profit percentage reflects a cost-price relationship affected by the level and mix of sales, the price of products sold, and the success or lack of success in maintaining satisfactory control of costs. The turnover rate reflects the rapidity with which committed assets are employed in the operations.

Economic Value Added (EVA)

We used the term “residual income” instead of economic value added. These two concepts are effectively the same. EVA is a trademark of stem Stewart & Co. It illustrates how a firm can take a concept that has been described in this and other texts for many years, slap a new name on it, and then register this name as a trademark.

Economic value added compares differences in present and future earning of similar, firms in the same industry. Ostensibly, the differences are due to human organization. Future earnings are forecast and discounted to find their present value. A portion there of is allocated to human resource based on their contribution.

EVA=Net profit- Capital charge

Capital charge = Cost of capital * Capital employed

Another way to state equation (1) would be:

EVA= Capital employed (ROI-Cost of capital)

There is no rate of return on capital employed that is satisfactory for companies. Manufacturing companies is various industries will have different rates, as will utilities, banking institutions, merchandising firms, and service companies. Management can establish an objective rate by using judgment and experience supported by comparisons with other companies. Every industry has companies with high, medium, and low rates of return. Structure and size of the firm influence the rate considerably. A company with diversified divisions might have only a fair return rate when all of them are pooled in the analysis. In such cases, it seems advisable to establish separate objectives for each division as well as for the total company. Methods for divisional analyses are discussed in a later section of this chapter.

COMPARISON BETWEEN EVA AND ROI

ROI Method ($000)

  EVA Method ($000)

Current Assets                                                                        Fixed Assets

Assume that the company’s required rate of rate of return for investing in fixed assets is 10 percent after taxes, and that the company wide cost of money tied up in inventories and receivables is 4 percent after taxes. The top section of Exhibit 6-12 shows the ROI calculation. Columns one through five show the amount of investment in assets that each business unit budgeted for the coming year. Column six is the amount of budgeted profit. Column seven is the budgeted profit by the budgeted investment; this column, therefore, shows the ROI objectives for the coming year for the business unites.

Only in Business Unit C is the ROI objective consistent with the companywide cutoff rate, and in no unit is the objective consistent with the companywide 4 percent cost of carrying current assets. Business Unit A would decrease its chances of meeting its profit objective if it did not earn at least 20 percent on added investments in either current or fixed assets, whereas Units D and E would benefit form investments with a much lower return.

EVA corrects these inconsistencies. The investments, multiplied by the appropriate rates, are subtracted from the budgeted profit. The resulting amount is the budgeted EVA. Periodically, the actual EVA is calculated by subtracting from the actual profits the actual investment multiplied by the appropriate rates. The lower section shows how the budgeted EVA would be calculated. For example, if Business Unit A earned $28000 and employed average current assets of $65000 and average  fixed assets of $65000, its actual EVA would be calculated as follows:

EVA=28000-0.04(65000)-0.10(65000)

=28000-2600-6500

This is $3300($ 18900-$ 15600) better than its objective.

Note that if any business unit earns more than 10 percent on added fixed assets, it will increase its EVA. (In the cases of C and D, the additional profit well decreases the amount of negative EVA, which amounts to the same thing.) A similar result occurs for current assets. Inventory decision rules will be based on a cost of 4 percent for financial carrying charges. (Of course, there will be additional costs for physically storing the inventory. )In this way the financial decision rules of the business units will be consistent with those of the company.

EVA solves the problem of differing profit objectives for the same asset in different business units and the same profit objective for different assets in the same unit. The method makes it possible to incorporate in the measurement system the same decision rules used in the planning process: The more sophisticated the planning process, the more complex the EVA calculation can be. For example, assume the capital investment decision rules call for a 10 percent return on general-purpose assets and a 15 percent return on special-purpose assets. Business unit fixed assets can be classified accordingly, and different rates applied when measuring performance. Managers may be reluctant to invest in improved working conditions, pollution-control measures, or other social goals if they perceive them to be unprofitable. Such investments will be much more acceptable to business unit managers if they are expected to earn a reduced return on them.

EVA VESUS ROI

Most companies employing investment centers evaluate business units in the basis of ROI rather than EVA. There are there apparent benefits of an ROI measure. First, it is a comprehensive measure in that anything that affects financial statements is reflected in this ratio. Second, ROI is simple to calculate, easy to understand, and meaningful in an absolute sense. For example, an ROI of less than 5 percent is considered low on an absolute scale, and an ROI of over 25 percent is considered high. Finally, it is a common denominator that may be applied to any organizational unit responsible for profitability, regardless of size or type of business. The performance of different units may be compared directly to one another. Also, ROI data are available for competitors and can be used as a basis for comparison.

The dollar amount of EVA does not provide such a basis for comparison. Nevertheless, the EVA approach has some inherent advantages. There are four compelling reasons to use EVA over ROI.

First, with EVA all business units have the same profit objective for comparable investments. The ROI approach, on the other hand, provides different incentives for investments across business units. For example, a business unit that currently is achieving an ROI of 30 percent would be reluctant to expand unless it is able to earn an ROI of 30 percent or more on additional assets; a lesser return would decrease its overall ROI below its current 30 percent level. Thus, this business unit might forgo investment opportunities whose ROI is above the cost of capital but below 30 percent.

ROI AND EVA AS MEASURE FOR FINANCIAL PERFORMANCE

In our examination of the alternative treatments of assets and the comparison of ROI and EVA- the two ways of relating profit to assets employed-we are primarily interested in how well the alternatives serve these two purposes of providing information for sound decision-making and measuring business unit economic performance.

Focusing on profits without considering the assets employed to generate those profits is an inadequate basis for control. Except in certain types of service organizations, in which the amount of capital is insignificant, an important objective of a profit-oriented company is to earn a satisfactory return on the capital that the company uses. A profit of $1 million in a company that has $10 million of capital does not represent as good a performance as a profit of $1 million in a company that has only $5 million of capital, assuming both companies have a similar risk profile.

Unless the amount of assets employed is taken into account, it is difficult for senior management to compare the profit performance of one business unit with that of other units or to similar outside companies. Comparing absolute differences in profits is not meaningful if business units use different amounts of resources; clearly, the more resources used, the greater the profits should be. Such comparisons are used to judge how well business unit managers are performing and to decide how to allocate resources.

In general business unit managers have two performance objectives. First, they should generate adequate profits form the resources at their at the disposal. Second, they should invest in additional resources only when the investment will produce an adequate return.(Conversely, they should disinvest if the expected annual profits of any resource, discounted at the company’s required earnings rate, are less than cash that could be realized from its sale.) The purpose of relating to investments is to motivate business unit managers to accomplish these objectives. As we shall see, there are significant difficulties involved in creating a system that focuses on assets employed in addition in addition to the focus on profits.

EXHIBIT 1-1   Business Unit Financial Statements

Balance Sheet

Current assets:                                                             Current liabilities:

Cash……………….. $ 50                        Accounts payable………………..$ 90

Receivables………… 150                      Other current………………..110

Inventory………………..200

Total current assets….. 400                 Total current liabilities……………….. 200

Fixed assets:

Cost……………….. $600                        corporate equity………………..500

Depreciation………………..300

Book value………………..300

Total assets………………..$700              Total equity………………..$2DD

Income Statement

Revenue………………………………………………………………………………………..$ 1000

Expenses, except depreciation…………………………………….$850

Depreciation…………………………………………………………..50 900

Income Before taxes 100……………………………………………………………………

Capital charge ($400*10%)………………………………………………………………….50

Economic Value added (EVA) …………………………………………………………….50

Exhibit 1-1 a hypothetical, simplified of business unit financial statements that will be used throughout this analysis. (In the interest of simplicity, income taxes have been omitted from this exhibit and generally will be omitted from discussion in this chapter. Including income taxes would change the magnitudes in the calculations that follow, but it would not change the conclusions.) The exhibit shows the two ways of relating profits to assets employed- namely, through return on investment and economic value added.

Exhibit 1-2   Methods used to Evaluate Investment Centers

_____________________________________________________________________

United States (1) Holland (2) India (3)

Number of usable responses                                             638                         72                           39

Companies with 2 or more investment centers              500(78%)              59(82%)                                27(70%)

Percentage of companies using residual Income or EVA

(With 2 or more investment centers)                                36%                  19%                             8%

Return on investment (ROI) is a ratio. The numerator is income, as reported on the income statement. The denominator is assets employed. In the denominator is taken as the corporation’s equity in the business unit. This amount corresponds to the sum of concurrent liabilities plus shareholder’s equity in the balance sheet of a separate company. It is mathematically equivalent to total assets less current liabilities, and to noncurrent assets plus working capital.

Economic value added (EVA) is a dollar amount, rather than a ratio. It is found by subtraction a capital charge from the net operating profit. This capital charge is found by multiplying the amount of assets employed by a rate, which is 10 percent in Exhibit 6-1. We shall discuss the derivation of this rate in a later section.

Example. AT & T used the economic value added measure to evaluate business unit managers. For instance, the long-distance Group consisted of 40 business units which sold services such as 800 numbers, telemarketing, and public telephone calls. All the capital costs, from switching equipment to new product development, were allocated to these 40 business units. Each business unit manager was expected to generate operating earnings that substantially exceeded the cost of capital.

In a Govmdarajan survey, 78 percent of the respondents used investment centers (Exhibit l-2).4 of the US companies using investment centers, 36 percent evaluated them on economic value added. Practices in other countries seem to be similar to those in the United States (See Exhibit 6-2).

For reasons to be explained later EVA is conceptually superior to ROI and, therefore, we shall generally use EVA in our examples. Nevertheless, it is clear from the surveys that ROI is more widely used in business than EVA.

MEASURING AND CONTROLLIND ASSET EMPLOYED

In deciding what investment base to use to evaluate investment center managers, headquarters asks two questions: First, what practices will induce proper amount and kind of new assets? Presumably, when their profits are related to asset6s employed, business unit managers will try to improve their performance as measured in this way. Senior management wants the actions that they take toward this end to be in the best interest of the whole corporation. Second, what practices best measure the performance of the unit as an economic entity?

Most companies control cash centrally because central control permits use of a smaller cash balance than would be the case if each business unit held the cash balances it needed to weather the unevenness of its cash inflows and out flows. Business unit cash balances may well be only the “float” between daily receipts and daily disbursements. Consequently, the actual cash balances at the business unit level tend to be much smaller than would be required if the business unit were an independent company. Many companies, therefore, use a formula to calculate the cash to be included in the investment base. For example, General Motors was reported to use 4.5 percent of annual sales; Du Pont was reported to use two months’ costs of sales minus depreciation.

One reason to include cash at a higher amount than the balance normally carried by a business unit is that the higher amount is that the higher amount is necessary to allow comparisons to outside companies. If only the actual cash were shown, the return by internal units would appear abnormally high and might mislead senior management.

Some companies omit cash form the investment base. These companies reason that the amount of cash approximates the current liabilities. If this is so, the sum of accounts receivable and inventories will approximate the amount of working capital.

Receivables

Business unit managers can influence the level of receivables indirectly, by their ability to generate sales; and directly, by establishing credit terms and approving individual credit accounts and credit limits, and by their vigor in collecting overdue amounts. In the interest of simplicity, receivables often are included at the actual end-of-period balances, although the average of intraperiod balances is conceptually a better measure of the amount that should be related to profits.

Whether to include accounts receivable at selling prices or at of goods sold is debatable. One could argue that the business unit’s real investment in accounts receivable is only the cost of goods sold and that a satisfactory return on this investment is probably enough. On the other, it is possible to argue that the business unit could reinvest the money collected from accounts receivable, and therefore , accounts receivable should be included at selling prices. The usual practice is to take the simpler alternative-that is to include receivables at the book amount; which is the selling price less an allowance for bad debts.

If the business unit does not control credits and collections, receivables may be calculated on a formula basis. This formula should be consistent with the normal payment penod-for example, 30 days’ sales where payment normally is made 30 days after yhe shipment of goods.

Inventories

Inventones ordinarily are treated in a manner similar to receivables-that is, they are often recorded at end-of-penod amounts even though intraperiod averages would be preferable conceptually. If the company uses LIFO for financial accounting purposes, a different valuation method usually is used for business unit profit reporting because LIFO inventory balances tend to be unrealistically low in period of inflation. In these circumstances, inventories should be valued at standard or average costs and these same costs should be used to measure cost of sales on the business unit income statement.

If work-inventory is financed by advance payments or by progress payments form the customer, as is typically the case with goods that require a long manufacturing penod, these payments either are subtracted form the gross inventory amounts or reported as liabilities.

Working Capital in General

As can be seen, treatment of working capital items varies greatly. At one extreme, companies include all current assets in the investment base with no offset for any current liabilities. This method is sound from a motivational standpoint if the business units cannot influence accounts payable or other current liabilities. It does overstate the amount of corporate capital required to finance the business unit, however, because the current liabilities are a source of capital, often at zero interest cost. At the other extreme, all current liabilities may be deducted from current assets, as was done in calculating the investment base. This method provides a good measure of the capital provided by the corporation, on which it expects the business unit to earn a return. However, it may imply that business unit managers are responsible for certain current liabilities over which they have no control.

Property, Plant, and Equipment

In financial accounting, fixed assets are initially recorded at their acquisition cost, and this cost is written off over the asset’s useful life through depreciation. Most companies use a similar approach in measuring profitability of the business unit’s asset base. This causes some serious problems in using the system for its intended purposes.

Investment centers have all of the measurement problems involved in defining expenses and revenues. Investment centers raise additional problems regarding how to measure the assets em­ployed, specifically which assets to include, how to value fixed assets and cur­rent assets, which depreciation method to use for fixed assets, which corporate assets to allocate, and which liabilities to subtract.

An important goal of a business organization is to optimize return on share­holder equity (i.e., the net present value of future cash flows). It is not practi­cal to use such a measure to evaluate the performance of business unit managers on a monthly or quarterly basis. Accounting rate of return is the best surrogate measure of business unit managers’ performance. Economic value added (EVA) is conceptually superior to return on investment (ROD in evalu­ating business unit managers.

When setting annual profit objectives, in addition to the usual income state­ment items, there should be an explicit interest charge against the projected balance of controllable working capital items, principally receivables and in­ventories. There is considerable debate about the right approach to manage­ment control over fixed assets. Reporting on the economic performance of an investment center is quite different from reporting on the performance of the manager in charge of that center.

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There are three assignments. Each student will need to complete one of the three assignments. The selection of the assignment is based on your Student ID. First, add all the digits of your student ID and divide by 3. If the remainder after division is 0, you will complete assignment 01, if the remainder after division is 1, you will complete assignment 02, if the remainder after division is 2, you will complete assignment 03. For example, let a student having student ID: 09-33878-2. If we add the digits, we have 0+9+3+3+8+7+8+2= 40. If we divide 40 by 3 (40/3 is 13 with a remainder 1), we have

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https://www.ijert.org/q-coverage-maximum-connected-set-cover-qc-mcsc-heuristic-for-connected-target-problem-in-wireless-sensor-network https://www.ijert.org/research/q-coverage-maximum-connected-set-cover-qc-mcsc-heuristic-for-connected-target-problem-in-wireless-sensor-network-IJERTV4IS090557.pdf Wireless Sensor Network is a wireless network consisting of spatially distributed autonomous devices using sensors to cooperatively monitor physical or environmental conditions. Wireless sensors networks (WSNs) can operate in harsh environments in which actual monitoring by human being are risky, inefficient and sometimes infeasible. This is the main advantages of WSN. In most of the cases, replenishment of batteries might be impossible. That's why lifetime of WSN shows a very strong dependency on battery lifetime. So an important issue in sensor networks is power scarcity, which depends on battery size and weight limitations of WSN node. Energy-aware algorithms are designed for extending the lifetime of Wireless Sensor Network. Different mechanisms can be used to optimize the energy of sensors and they have a great impact on prolonging the network lifetime. Energy minimization techniques can be used at routing, clustering and sensor scheduling etc. For appropriate data acquisition in WSN, coverage of all targets and connectivity with the base station, both are required. Also for the reliability purpose higher order of coverage and connectivity is required. In this paper an energy minimization heuristic called Q-coverage maximum connected set cover (QC-MCSC) is proposed. This heuristic schedules the sensor nodes activities that are having Q-coverage and connectivity requirements and thus increase the lifetime of Wireless Sensor Network.

adalya journal

Cloud computing can actually make traditional datacenters more energy successful by using innovations, for example, asset virtualization and workload consolidation. Cloud datacenter, on the other hand, can decrease the energy ate up through server consolidation, whereby various workloads can share the same physical host using virtualization and unused servers can be turned off. Indeed, even the most effectively fabricated datacenter with the most noteworthy utilization rates will just mitigate, rather than eliminate, harmful CO2 discharges. The reason given is that Cloud suppliers are more inspired by power cost decrease rather than carbon outflow. Clearly, none of the cloud datacenter in the table can be called as green. Bringing down the energy usage of data focuses is a challenging and complex issue because computing applications and data are developing so rapidly that increasingly larger servers and circles are expected to process them fast enough inside the necessary timeframe. Green Cloud computing is imagined to achieve not just proficient processing and utilization of computing infrastructure, yet in addition minimize energy consumption. This is essential for guaranteeing that the future improvement of Cloud computing is sustainable Something else, Cloud computing with increasingly pervasive front-end customer gadgets interacting with back-end data focuses will cause a gigantic escalation of energy usage. To address this issue, data focus assets should be managed in an energy-effective manner to drive Green Cloud computing .In this paper Greedy algorithms , Approximation Algorithm are analyzed.

Chalermpol Suwanphakdee

Piper caninum Blume, P. muricatum Blume, P. magnibaccum C.DC., P. ramipilum C.DC., and P. ridleyi C. DC. are newly recorded for Thailand. These species are described and illustrated with line drawings and photographs. P. magnibaccum is lectotypified.

Carlos Daniel

Aldo Rafael Alfonso Hernandez Ruiz

The present research project proposes to investigate in the efficiency, effectiveness and effectiveness of the legal dispositions that order the municipal public action. It is considered advisable to permanently dictate, based on a systematic scheme, the quality and utility of municipal regulations based on a proposal of institutional architecture for the strengthening of municipal capacities.

Journal of Applied Biology and Biotechnology

Rajesh Dayal

Wassim Raphael

The seismic response of midrise frame structures rested on soft soils is susceptible to the dynamic interaction between structure, foundation and soil, called soil structure interaction (SSI). While seismic codes provide design acceleration charts based on 1D free-field response analysis, research into SSI is limited compared to other structural and geotechnical topics and does not consider all parameters covering the interaction between structure, foundation and soil. In this study, a series of 3D finite element analyses were conducted using Abaqus to investigate the effects of midrise structures’ number of stories as well as raft and column dimensions while considering SSI effects divided between inertial and kinematic. In the analyses, the frame structure was assumed to be rested on a raft foundation and silty sandy soil block and the model was hit at bottom by El-Centro (1940) and Northridge (1994) earthquakes. Moreover, the response of the structure was studied for (1) fixed-ba...

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