THE COMMA

Use a comma to separate an introductory phrase from the subject

As with sentence connectors, any introductory phrases that hinder the reader from immediately seeing the subject are marked off by a comma to show the reader where the subject begins. Typically, these groups of words include prepositional phrases (those that begin with a preposition of time, place, manner) or infinitive phrases (those that begin with an To + verb).

Introductory prepositional phrases (In, On, At, Of, With, For)

In firms of all sizes, a basic aim of management accounting routines is to control vital areas and to monitor performance.

Introductory infinitive phrases (To analyse)

To examine these issues, we adopt transaction cost economics (TCE) as our basic frame of reference.

 
Beware! no comma is needed when the phrase comes after the subject.
Compare the two examples below.
 
Before subject requires comma

In Figure 10, the difference between tamper-proofing and other techniques is characterized.

To send data, IR remote controls use a sequence of light bursts with different delays.
 

After subject no comma necessary

The difference between tamper-proofing and other techniques is characterized Ø in Figure 10.

IR remote controls use a sequence of light bursts with different delays Ø to send data.