Deakin University

About: Deakin University is a education organization based out in Burwood, Victoria, Australia. It is known for research contribution in the topics: Population & Poison control. The organization has 12118 authors who have published 46470 publications receiving 1188841 citations. The organization is also known as: Deakin.

The impact of manufacturing flexibility on management control system design

Abstract: Despite anecdotal evidence questioning the relevance of management accounting in firms pursuing “new” manufacturing strategies, the exact nature and role of accounting information for controlling manufacturing activities has received little empirical attention. This study examines the impact of manufacturing flexibility on the design of management control systems. In particular, we examine the implications of flexibility on the use of efficiency-based performance measurement systems and the use of integrative liaison devices. We collected data, through semi-structured interviews, from general managers in manufacturing firms in Melbourne, Australia. These interview data were used to develop measures for the constructs of interest. Exploratory analysis of the data indicates that integrative liaison devices are a critical form of control in managing the implementation of flexible manufacturing strategies. However, the role of accounting or other efficiency-based performance measures declines in those firms with a commitment to manufacturing flexibility.

Efficacy of apixaban when compared with warfarin in relation to renal function in patients with atrial fibrillation: insights from the ARISTOTLE trial.

Abstract: Atrial fibrillation (AF) is common among patients with impaired renal function. Apixaban, a novel oral anticoagulant with partial renal excretion, was compared with warfarin and reduced the rate stroke, death and bleeding in the AR- ISTOTLE trial. We evaluated these outcomes in relation to renal function. Methods and results Baseline glomerular filtration rate (GFR) was estimated using the Cockcroft-Gault and Chronic Kidney Disease Epidemiology Collaboration (CKD-EPI) equations as well as cystatin C measurements. According to baseline Cock- croft-Gault, there were 7518 patients (42%) with an estimated GFR (eGFR) of .80 mL/min, 7587 (42%) between .50 and 80 mL/min, and 3017 (15%) with an eGFR of ≤50 mL/min. The rate of cardiovascular events and bleeding was higher at impaired renal function (≤80 mL/min). Apixaban was more effective than warfarin in preventing stroke or systemic embolism and reducing mortality irrespective of renal function. These results were consistent, regardless of methods for GFR estimation. Apixaban was associated with less major bleeding events across all ranges of eGFRs. The relative risk reduction in major bleeding was greater in patients with an eGFR of ≤50 mL/min using Cockcroft- Gault {hazard ratio (HR) 0.50 (95% confidence interval (CI) 0.38-0.66), interaction P ¼ 0.005} or CKD-EPI equations (HR 0.48 (95% CI 0.37-0.64), interaction P ¼ 0.003). Conclusion In patients with AF, renal impairment was associated with increased risk of cardiovascular events and bleeding. When compared with warfarin, apixaban treatment reduced the rate of stroke, death, and major bleeding, regardless of renal function. Patients with impaired renal function seemed to have the greatest reduction in major bleeding with apixaban.