Search Results - subject:"Control"

Pollution control under uncertainty : integrating optimal control theory and value of information

Gromov, Dmitry; Verma, Prateek; Luhede, Amelie; Upmann, … - 2026

-decision resolution of parameter risk affects optimal policy paths. We develop a framework that integrates optimal control (OC) theory … with the Value of Information (VoI) concept. Using a continuous-time pollution control model, we analytically derive VoI …

Persistent link: https://www.econbiz.de/10015666597

A tight leash or a tight spot? : a case study on tightness of action controls in a German insurance firm

Weißenberger, Barbara E.; Tica, Amra - 2025

The objective of this paper is to theoretically expand the understanding of tight management control with respect to … action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede … management control literature suggests. …

Persistent link: https://www.econbiz.de/10015443047

Identifying accounting control issues from online employee reviews

Huang, Lukui; Abrahams, Alan; Juthamon Sithipolvanichgul; … - 2025

classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating … a critical role in a firm's control environment. Their feedback provides insights into how controls are functioning …. Textual data were collected and manually coded using a structured coding scheme mapped to COSO internal control framework …

Persistent link: https://www.econbiz.de/10015550256

On the optimality of state-dependent base-stock policies for an inventory system with PH-Type disruptions

Castellano, Davide - 2025

-exponential, challenges classical control theory. This study addresses the critical question of whether the optimality of simple base … Piecewise Deterministic Markov Process (PDMP) with impulse control, using Phase-Type (PH) distributions to capture non … provides a crucial theoretical justification for the robustness of simple threshold-based control policies in complex …

Persistent link: https://www.econbiz.de/10015564572