The Value of Internal Control during a Crisis: Evidence from Enterprise Resilience

Internal control is an important internal governance mechanism of enterprises and plays an important role in preventing and controlling corporate risks. This paper utilizes COVID-19 shocks and uses data from listed companies in China for 2019–2021 in order to study the impact of internal control on enterprise resilience and its functioning mechanism. The findings show that internal control significantly improves enterprise resilience during a crisis. By using firm characteristic quantile regressions, it is found that under a crisis, larger firms with sufficient cash flow from operating activities are more protected by internal control and more resilient. Mechanistic analysis suggests that internal control further increases enterprise resilience by improving resource allocation efficiency, reducing operating risk, and increasing innovation output. Further analysis shows that government support can enhance the resilience of firms during crises through tax and fiscal policies;a better business environment enhances firms' ability to withstand risks in crisis situations and helps them gain a competitive advantage in crisis situations. Based on this, this paper provides empirical evidence for revising and improving the internal control system of enterprises to reduce the negative impact of public health emergencies in the context of epidemics. © 2022 by the authors.

Multi-objective T-S fuzzy control of Covid-19 spread model: An LMI approach

Due to the importance of control actions in spreading coronavirus disease, this paper is devoted to first modeling and then proposing an appropriate controller for this model. In the modeling procedure, we used a nonlinear mathematical model for the covid-19 outbreak to form a T-S fuzzy model. Then, for proposing the suitable controller, multiple optimization techniques including Linear Quadratic Regulator (LQR) and mixed H2-H∞ are taken into account. The mentioned controller is chosen because the model of corona-virus spread is not only full of disturbances like a sudden increase in infected people, but also noises such as unavailability of the exact number of each compartment. The controller is simulated accordingly to validate the results of mathematical calculations, and a comparative analysis is presented to investigate the different situations of the problem. Comparing the results of controlled and uncontrolled situations, it can be observed that we can tackle the devastating hazards of the covid-19 outbreak effectively if the suggested approaches and policies of controlling interventions are executed, appropriately. © 2022 Elsevier Ltd

Supply Chain Management Control System: a literature review

The aim of this paper is to provide a literature review of the Supply Chain Management Control Systems as a discipline that converges two fields: the MCS and the SCM. This convergence has as goal the enhance of the organization's performance. Faced with the critical situation and the crisis that the world is experiencing due to the Covid-19 pandemic, companies are today, more than ever, forced to ensure the efficiency of their SCs as a pledge to improve their overall performance. Therefore, the purpose of this article is to provide a review of the role of the MCS in managing and assuring the resilience and the performance of the SC. To get a solid grasp of the structure of MCS research in SCM and study the link between, we conducted a literature review of the articles published between 2016 and 2021. The aim is to provide a view of the recent researches covering the subject of the SCMCS.

Incorporation of a smart sock with the virtual immersive test for postural stability

Purpose of Study: Assessment of an individual's postural stability serves as an indirect measure for both physiological and biomechanical stresses placed on an individual. More recently, some individuals after COVID-19 (SARS-CoV-2) infection have been identified with neurological complaints (Post-Acute Sequelae of Covid - PASC). These individuals can also be predisposed to decreased postural stability and an increased risk for falls. The purpose of the project was to incorporate two different wearable technology (virtual reality (VR) based virtual immersive sensorimotor test - VIST and pressure senor-based smart sock) to assess postural stability among healthy and individuals with PASC to quantify the overall status of the postural control system. Methods Used: All methods were conducted based on the University's Institutional Review Board (IRB# 21-296) with informed consent. A total of 12 males and females (six healthy and six with self-reported complaints of PASC) have completed the study so far. All participants were tested using the VIST, while standing on a force platform and wearing the smart sock simultaneously. The (VIST uses a VR headset and proprietary software to test an individual's integrated sensory, motor, and cognitive processes through eight unique tests (smooth pursuits, saccades, convergence, peripheral vision, object discrimination, gaze stability, head-eye coordination, cervical neuromotor control). Center of pressure (COP) data from force platform and pressure sensor data from the smart socks were used to calculate anterior-posterior and medial-lateral postural sway variables. These postural sway variables were analyzed using an independent samples t-test between the healthy and PASC groups at an alpha set at 0.05. Summary of Results: Significant differences (p < 0.05) between healthy and individuals with PASC with anteriorposterior and medial-lateral postural sway variables derived from COP measures, with individuals with PASC exhibiting significantly greater postural sway compared to healthy individuals in all eight tests of the VIST. The measures from the smart sock, while not statistically significant, exhibited the same findings of increased postural sway in individuals with PASC compared to healthy individuals. Conclusion(s): Findings from the current analysis revealed that individuals with PASC demonstrated significantly worse postural control compared to the healthy, when challenged with various sensorimotor tests in VIST, suggesting that postural control is compromised due to PASC. While not statistically significant due to a lower sample size, the measures from smart sock also indicated the same findings of the COP measures, suggesting a promising use of wearable technology in postural control assessments. In addition to other neurological signs and symptoms of PASC, assessment of postural stability using the VIST can provide more detailed clinical measures for diagnosis, treatment, and prognosis assessments. Copyright © 2023 Southern Society for Clinical Investigation.

The Impact of the COVID-19 Pandemic Quarantine on Adults with Autism Spectrum Disorders and Intellectual Disability: A Longitudinal Study.

The impact of the pandemic is being very significant psychologically, especially for people who were already vulnerable in these aspects, such as adults with Autism Spectrum Disorders (ASD) and Intellectual Disability (ID). A longitudinal analysis of motor aspects such as balance and gait, executive functions in daily life, severity of symptoms characteristic of autism, and degree of subjective well-being was performed in 53 adults with ASD and ID. A repeated measures ANOVA was performed and three measures were taken, the first in December 2019, the second in March 2020, and the last in July 2020. The results demonstrated a significant decrease in balance on the latter measure, along with a deterioration in well-being and ASD symptoms in the period of seclusion and an improvement in executive functions after seclusion.