Our study aims to investigate the impact of management control on the performance of Moroccan companies. Through an in-depth literature review and a survey conducted among companies from various sectors in Morocco, the crucial role played by tools such as cost accounting methods, budgetary control, and balanced scorecard in ensuring effective management were identified and highlighted. These tools enable accurate cost assessment, sound financial planning, and significant improvement in organizational performance. In light of these findings, the adoption and effective utilization of these tools as a means to enhance the competitiveness and sustainability of Moroccan companies were recommended.
Luxembourg institutions have the opportunity to reconcile environmental goals with financial stability by implementing Green Fintech solutions, as the banking sector increasingly recognizes the importance of sustainability. This study employs a quantitative approach and analyzes data collected from 150 participants working in the banking industry of Luxembourg. The research aims to assess the consequences of adopting Green Fintech on sustainable development. Banking institutions can boost their financial resilience and mitigate climate-related risks by adopting Green Fintech, which improves their sustainability. The paper emphasizes the importance of Green Fintech in the Luxembourg banking sector for advancing sustainable development goals. To effectively address the increasingly complex environmental concerns, it is crucial to embrace innovative Fintechs.
In the domain of public management, the concept of agency refers to the capacity of individuals or groups to effectively utilise power and resources to achieve certain goals. The formation of agency is significantly influenced by the external institutional environment and how actors perceive social structures. Thus, the agency to win a game can be generated as players familiarise with the game’s operations and understand the story line. But beyond this, there are also players who make mods on a non-profit basis, modifying the game’s program to meet the needs of others. mods, as a form of patching, are different from other fan-created mediated texts. Therefore, studying the agency in gaming community management, where both players and developers interact, offers valuable insights for understanding how to promote public participation, innovation, and effective governance in the context of public management. This approach bridges the gap between the digital world and real-world public management practices.
Olive production is threatened by a fungal pathogen, Armillaria mellea (Vahl. Fr.) P. Kumm.,causing decline in trees worldwide. Effectiveness of once and twice applications of fungicides hexaconazole, propicoconazole and thiophanate-methyl and application of biological agent (Trichoderma harzianum) to control A. mellea was studied at orchard scale during four years. T. harzianum inhibited the pathogen growth on agar media. This antagonistic fungus provided a 25% control efficiency of A. mellea on olive trees younger than 15 years which was the same as control efficiency of once application of hexaconazole. Control efficiencies as perfect as 100% were determined on younger (<15 years old) diseased olive trees treated with once applications of thiophanate-methyl and hexaconazole, and twice applications of thiophanate-methyl. Moreover, olive tree age was significantly effective on fungicidal control efficiency. Hence, this four-year research advanced our understanding of sustainable olive production in study region and other geographical areas with similar agro-ecological characteristics.
We present an innovative enthalpy method for determining the thermal properties of phase change materials (PCM). The enthalpy-temperature relation in the “mushy” zone is modelled by means of a fifth order Obreshkov polynomial with continuous first and second order derivatives at the zone boundaries. The partial differential equation (PDE) for the conduction of heat is rewritten so that the enthalpy variable is not explicitly present, rendering the equation nonlinear. The thermal conductivity of the PCM is assumed to be temperature dependent and is modelled by a fifth order Obreshkov polynomial as well. The method has been applied to lauric acid, a standard prototype. The latent heat and the conductivity coefficient, being the model parameters, were retrieved by fitting the measurements obtained through a simple experimental procedure. Therefore, our proposal may be profitably used for the study of materials intended for heat-storage applications.
In developing countries, urban mobility is a significant challenge due to convergence of population growth and the economic attraction of urban centers. This convergence of factors has resulted in an increase in the demand for transport services, affecting existing infrastructure and requiring the development of sustainable mobility solutions. In order to tackle this challenge, it is necessary to create optimal services that promote sustainable urban mobility. The main objective of this research is to develop and validate a comprehensive methodology framework for assessing and selecting the most sustainable and environmentally responsible urban mobility services for decision makers in developing countries. By integrating fuzzy multi-criteria decision-making techniques, the study aims to address the inherent complexity and uncertainty of urban mobility planning and provide a robust tool for optimizing transportation solutions for rapid urbanization. The proposed methodology combines three-dimensional fuzzy methods of type-1, including AHP, TOPSIS and PROMETHEE, using the Borda method to adapt subjectivity, uncertainty, and incomplete judgments. The results show the advantages of using integrated methods in the sustainable selection of urban mobility systems. A sensitivity analysis is also performed to validate the robustness of the model and to provide insights into the reliability and stability of the evaluation model. This study contributes to inform decision-making, improves policies and urban mobility infrastructure, promotes sustainable decisions, and meets the specific needs of developing countries.
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