• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.1087-1095
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• 2020

The research purpose of the article is to evaluate the effects of the internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam, on the basis of which we made recommendations to contribute to improving the effectiveness of internal control. Sample was collected from Vietnamese medium and large transport construction enterprises, the total number of sample questionnaires sent was 400, 330 filled-up questionnaires was collected and 250 was used for the study purpose. Quantitative research method was used for the study with the help of the SPSS software. The variables in the model are as follows: the dependent variable is the effectiveness of internal control, 5 independent variables are: control environment, risk assessment, control activities, communication, and monitoring. The results of the analysis explain 80.4% variation as a result of the effect of internal control on the Vietnamese transport construction enterprise. All five components positively affect the effectiveness of internal controls in the order of influence, which are: control activities, control environment, communication, risk assessment and monitoring. This study contributes in providing more empirical evidence about the effects of internal control components on the effectiveness of internal control of transport construction enterprises in Vietnam. The study has proposed a number of recommendations to help transport construction enterprises improve control activities and contribute towards improving the effectiveness of internal control.

• Transactions on Control, Automation and Systems Engineering
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• 제4권1호
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• pp.2-8
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• 2002

This paper discusses haptic display for grasping a virtual object by two fingers. Much research has been done on fundamental analysis for stability of haptic display. But it is difficult to apply the results immediately to grasping situations by two fingers, since the studies usually deal with a single device and a single object and the fingertip force in grasping situations has two components, internal and external components. The conventional methods, which specify the coupling impedance at each contact point separately, have no other alternative but to specify the impedance for the sum of the internal and external components. So even if only the impedance for the external force should be changed, the impedance for the internal force is also changed at the same time. In this paper, a new method, in which the coupling impedance is specified separately for the internal and external forces, is proposed and the stability of the proposed method is discussed using passivity analysis for 1 -DOF(Degree-Of-Freedom) system. Finally, some experiments are performed to study the effects of the proposed method.

• International Journal of Automotive Technology
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• 제8권3호
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• pp.361-373
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• 2007

In previous work, an approach based on maximizing the efficiency of an internal combustion engine while ignoring the power conversion efficiency of other powertrain components, such as the electric motor and power battery or ultracapacitor, was implemented in the steady-state optimization of an internal combustion engine for hybrid electric vehicles. In this paper, a novel control algorithm was developed and successfully justified as the basis for maximal power conversion efficiency of overall powertrain components. Results indicated that fuel economy improvement by 3.9% compared with the conventional control algorithm under China urban transient-state driving-cycle conditions. In addition, using the view of the novel control algorithm, maximal power generation of the electric motor can be chosen.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.375-380
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• 2021

Internal control is important for monitoring operations of organizations. In order to achieve the quality of internal control, organizations need to recognize different perspectives in which the components of internal control play a decisive role. Internal control is a process designed by the manager and it is applied within the organization to provide reasonable assurance of the reliability of financial information and to comply with policies, procedures, rules, regulations and laws. The article uses the ordinary least squares method and the seven-point Likert scale to test the variables affecting the quality of internal control in 18 Vietnamese listed banks. The article surveyed 179 leaders of listed banks. The results show that there are three variables out of a total of five variables that positively affect the quality of internal control, including the control environment, control activities, and monitoring. Accordingly, the managers of Vietnamese listed banks need to pay attention to building a corporate culture environment, improve the quality of control activities, and periodically and regularly conduct the monitoring. It contributes to improving the quality of internal control and is also an opportunity to increase economic benefits for Vietnamese listed banks in the context of international economic integration.

• Journal of Ginseng Research
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• 제21권3호
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• pp.174-186
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• 1997

In this study, rat hepatocytes known to have active carbohydrate metabolism were obtained by using the liver perfusion technique to examine the hypoglycemic action of red ginseng saponin components [ginsenoside (mixture, $Rb_1$, and $Rg_1$)] and incubated in two different media-one containing insulin and glucagon (control group), and the other containing glucagon only, The specific activities of some regulatory enzymes such as glucokinase, glucose 6-phosphate dehydrogenase, 6-phosphogluconate dehydrogenase, and glucose 6-phosphatase, in main pathways which were directly related to the glucose metabolism were compared between these two kinds of hepatocytes cultured in two different media. The effects of red ginseng saponin components [ginsenoside (mixture, $Rb_1$, and $Rg_1$)] under the concentration of $10^3$~$10^6$% on these enzymes In hepatocytes were also investigated, when they were added to these two media. The results were as follows. The specific activity of enzymes such as glucokinase, glucose 6-phosphate dehydrogenase, and 6-phosphogluconate dehydrogenase related to glucose-consuming pathways of insulin-deficient group was much less than control one, however, their decreased activity was recovered after the addition of ginseng components at all range of concentrations. The increased specific activity of these on - zymes was shown by the addition of ginseng components to the control group. On the other hand, the specific activity of glucose 6-phosphatase related to glucose-producing pathway of insulin-deficient group was much higher than control one, but their Increased activity was decreased after the addition of ginseng components at all range of concentrations. The same results were obtained after the addition of ginseng components to the control group. These results suggest that the red ginseng saponin components might better diabetic hyperglycemia by regulating the activity of enzymes related to glucose metabolism directly and/or Indirectly though more detailed studies were needed.

• 대한한방내과학회지
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• 제27권4호
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• pp.927-935
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• 2006

Urinary disturbance is deficit in volitional control of voiding. Stroke can cause temporary or permanent urinary disturbance. The purpose of this study was to confirm the effect of Jasin-hwan on urinary disturbance as heat syndrome. This study was carried out on 3 patients with urinary disturbance caused by stroke. We measured components of IPSS (international prostate symptom score) at pre-treatment and post-treatment. After prescribing medication to the patients, symptoms improved rapidly within three weeks. These results support that Jasin-hwan is effective in reduction of urinary disturbance as heat syndrome.

• 한국융합학회논문지
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• 제9권11호
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• pp.307-313
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• 2018

본 연구는 급변하는 비즈니스 환경에서 기업의 내부통제시스템의 도입과 운영이 기업의 회계정보에 미치는 영향을 분석하였다. 본 연구를 수행하기 위해 내부통제와 회계정보의 유용성에 관한 선행연구를 종합적으로 분석하여 본 연구 목적에 맞게 연구모델을 적용하여 실증분석을 실시하였다. 본 연구는 중국기업을 대상으로 내부통제시스템의 구성 요소를 중심으로 내부통제평가지수를 이용하여 수정된 존스(Jones) 모형의 재량적 발생액을 기본으로 변수간의 관계정도를 분석하였다. 실증분석에서는 내부통제의 운영이 회계정보의 유용성 대용변수인 재량적 발생액에 음의 영향관계가 있는 것으로 분석되었다. 또한 내부통제시스템의 위험관리 요인도 회계정보의 유용성에 음의 상관관계가 있는 것으로 분석되었다. 이러한 결과는 재량적 발생액이 적정하고 유의적으로 조정되어 회계정보의 유용성에 긍정적인 영향을 주고 있는 주요 요인으로 추정 할 수 있다. 본 연구 결과는 내부통제의 도입과 운용이 중요해지고 있는 많은 기업에 내부통제시스템의 긍정적인 기능을 제시할 수 있으며, 외국계 기업의 내부통제의 운용과 재량적 발생액과의 관계연구에도 유용한 지침을 제공할 수 있을 것으로 기대된다.

• 대한한방내과학회지
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• 제34권2호
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• pp.165-177
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• 2013

Objectives : The object of this study was to observe the protective effects of 8 types of individual herbal components of Yijintang-gamibang, on the reflux esophagitis (RE) in rats as compared with omeprazole. Methods : Each 100 mg/kg individual herbal component was orally pretreated, at 1 hr before and 6 hrs after pylorus and forestomach ligation, the changes on the esophageal lesion areas, gastric volumes, acid and pepsin outputs, antioxidant effects, esophageal total hexose and sialic acid contents were observed with changes on the esophageal histopathology. The results were compared with an omeprazole 10 mg/kg treated group. Results : Pylorus and forestomach ligation-induced RE were inhibited by treatment of all 8 herbal components and omeprazole except for Pinella Rhizoma and Massa Meicata Fermentata, in order of Atractylodis Rhizoma, Citri Pericarpium, omeprazole, Glycyrrhizae Radix, Hordei Fructus Germiniatus, Holelen and Citri Pericarpium, as compared with RE control. Pinella Rhizoma and Massa Meicata Fermentata did not show any favorable protective effects against RE nor antioxidant effects in the present study. Conclusions : The main active herbal components showing favorable protective effects on RE of Yijintang-gamibang mediated by antioxidant effects, were Atractylodis Rhizoma, Citri Pericarpium, Glycyrrhizae Radix, Hordei Fructus Germiniatus, Holelen and Citri Pericarpium. Furthermore Atractylodis Rhizoma and Citri Pericarpium showed more favorable protective effects as compared with omeprazole, therefore, it is expected that Atractylodis Rhizoma and Citri Pericarpium have potential as new alternatives or safe therapeutics against RE.

• 한국보건간호학회지
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• 제9권1호
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• pp.44-58
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• 1995

This study was to investigated the relationship between health locus of control and health promoting behavior of College students. For this study, questionnaires were given to 300 students in the H University of Seoul and collected during the period from Nomber 17 to November 24, 1994. Health locus of control and health promoting behavior were measured by using the MHLC scale and a modified HPLP scale. Healthiness of life style is parameterized by self actualization, health responsibility, exercise, nutrition, stress management, and internal support. The data were analyzed using the statistics package SAS, yielding frequency, percentage, mean, standard deviation, t-test, ANOVA, Pearson's Correlation. The result of this analysis are as follows: 1. Among the components of health locus of control, internal health locus of control showed the highestscore (mean: 3. 12, standard deviation: 0.46). Powerful others health locus of control followed next with the mean of 2. 30 and the standard deviation of 0.44. Chance health locus of control showed the mean of 2.29, and the standard deviation of 0.43 2. The HPLP mean score and the standard deviation of practice of health promoting behavior were 2.51 and 0.31 respectively. 3. HPLP correlated positively with internal health locus of control (r= 0.20, p<.01) and powerful others locus of control (r= 0.21. p<.001). However, HPLP inversely correlated with chance locus of control (r=-0.13, p<.05) 4. The demographic variables representing sex (t= 2.26, p<.05), health status (F = 5.52, p<.01) showed connections to health promoting behavior. Therefore, nurses should consider health locus of control when they take care of College students to improve such health promoting behavior as self actualization, exercise, internal support, stress management, and health responsibility. Further research is required to discover factors influencing health promoting behavior of College students.

• Kidney Research and Clinical Practice
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• 제37권4호
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• pp.393-403
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• 2018

Background: This study compared nutritional parameters in hemodialysis (HD) subjects and controls using bioimpedance analysis (BIA) and investigated how BIA components changed before and after HD. Methods: This cross-sectional study included 147 subjects on maintenance HD from two hospitals and 298 propensity score-matched controls from one healthcare center. BIA was performed pre- and post-HD at mid-week dialysis sessions. Results: Extracellular water/total body water (ECW/TBW) and waist-hip ratio were higher in the HD patients; the other variables were higher in the control group. The cardiothoracic ratio correlated best with overhydration (r = 0.425, P < 0.01) in HD subjects. Blood pressure, hemoglobin, creatinine, and uric acid positively correlated with the lean tissue index in controls; however, most of these nutritional markers did not show significant correlations in HD subjects. Normal hydrated weight was predicted to be higher in the pre-HD than post-HD measurements. Predicted ultrafiltration (UF) volume difference based on pre- and post-HD ECW/TBW and measured UF volume difference showed a close correlation ($r^2=0.924$, P < 0.01). Remarkably, the leg phase angle increased in the post-HD period. Conclusion: The estimated normal hydrated weight using ECW/TBW can be a good marker for determining dry weight. HD subjects had higher ECW/TBW but most nutritional indices were inferior to those of controls. It was possible to predict UF volume differences using BIA, but the post-HD increase in leg phase angle, a nutritional marker, must be interpreted with caution.