Title: |
Controllership and Decision Making: Analysis of Methods and Practices
Controladoria e Tomada de Decisão: Análise de Métodos e Práticas |
Authors: |
Carlos Henrique Silva Rabelo, Geraldo Magella Obolari de Magalhães, Wilson Machado Enes |
Source: |
International Journal of Latest Engineering Research and Applications, pp 01 - 11, Vol 10 - No. 07, 2025 |
Abstract: |
This paper addresses the influence of controllership practices and methods on decision-making in organizations. The main objective was to analyze how these tools impact the decision-making process, promoting a more effective management aligned with strategic objectives. The methodology adopted was a literature review and the analysis of case studies in companies of different sizes and sectors. The main results indicated that the implementation of methods such as management accounting, cost control, budget planning and internal audit provides greater accuracy in management decisions, in addition to reducing risks and improving resource allocation. It was also observed that controllership practices favor transparency and corporate governance, promoting stakeholder trust and optimizing organizational performance. The conclusions point out that the adoption of structured controllership methods is essential for companies to adapt to market changes in an agile and efficient way. For future work, a more in-depth analysis of how these practices can be applied in different economic and cultural contexts is suggested. |
Keywords: |
Controllership. Decision Making. Organizational Performance. |
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DOI: |
10.56581/IJLERA.10.7.01-11 |
Title: |
Effectiveness of Plant Growth-Promoting Rhizobacteria Mixtures on Growth, Yield, and Quality of VH1 Purple Rice under Field Conditions |
Authors: |
NguyenThi Huong Cam, NguyenThi Dao, DoThi Kieu An, Tien Huynh, NguyenVan Nam |
Source: |
International Journal of Latest Engineering Research and Applications, pp 12- 19, Vol 10 - No. 07, 2025 |
Abstract: |
Purple rice is a rare and high-value crop recognized for its nutritional and medicinal benefits. This study evaluated the effects of selected Plant Growth-Promoting Rhizobacteria(PGPR) mixtures on the growth, grain yield, and quality of the VH1 purple rice variety under field conditions in Ea Sup District, DakLak Province, Vietnam. Rice plants were treated with different PGPR mixtures combined with three levels of chemical fertilizer application. Treatments involving PGPR mixtures and 50-75% of the recommended chemical fertilizer enhanced chlorophyll a and b contents in rice leaves. As a result, significant improvements were observed in all measured agronomic traits, with fresh biomass, panicle length, number of effective panicles per plant, number of grains per panicle, and grain yield increasing by 15.12-58.81%, 6.78-19.73%, 23.08-137.50%, 0.94-6.09%, and 20.28-123.12%, respectively, when compared to the control treatments. Furthermore, the anthocyanin concentration in VH1 rice ranged from 199.53 to 206.16 mg/100 g, representing a 1.14-fold increase compared to the full-fertilizer treatment without PGPR application. These findings highlight the potential of PGPR-based biofertilizers as an effective and sustainable approach for improving the productivity and quality of purple rice under field conditions. |
Keywords: |
Anthocyanin, biofertilizer, Enterobacter mori, PGPR mixtures, purple rice, Stenotrophomonas maltophilia, yield. |
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DOI: |
10.56581/IJLERA.10.7.12-19 |
