• Title/Summary/Keyword: Components of Internal Control

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Influence of Components of Internal Control on the Effectiveness of Internal Control: Evidence from Transport Construction Enterprises in Vietnam

  • VU, Tich Trong;HOANG, Le Hong Thi;DO, Huyen Thi;PHAN, Duong Thuy;NGUYEN, Thuan Thi
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.11
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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.

Stable Haptic Display Based on Coupling Impedance for Internal and External Forces

  • Kawai, Masayuki;Yoshikawa, Tsuneo
    • Transactions on Control, Automation and Systems Engineering
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    • v.4 no.1
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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.

STEADY-STATE OPTIMIZATION OF AN INTERNAL COMBUSTION ENGINE FOR HYBRID ELECTRIC VEHICLES

  • Wang, F.;Zhang, T.;Yang, L.;Zhuo, B.
    • International Journal of Automotive Technology
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    • v.8 no.3
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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.

Factors Affecting Quality of Internal Control: A Case Study of Listed Banks in Vietnam

  • TRAN, Quoc Thinh;NGUYEN, Khanh Tuan;LE, Xuan Thuy
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.5
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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.

Hypoglycemic Action of Components from Red Ginseng : (I) Investigation of the Effect of Ginsenosides from Red Ginseng on Enzymes related to Glucose Metabolism in Cultured Rat Hepatocytes (홍삼 성분의 혈당강하작용 연구 (I) :쥐의 배양 간세포의 당대사 관련 효소 활성에 미치는 홍삼 사포닌 성분의 영향 조사)

  • Lee, Hyeon-A;Gwon, Sang-Ok;Lee, Hui-Bong
    • Journal of Ginseng Research
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    • v.21 no.3
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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.

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Three Case Reports of Urinary Disturbance as Heat Syndrome Treated with Jasin-hwan (열증으로 변증된 배뇨곤란 환자의 자신환 치험 3례)

  • Kim, Tae-Yong;Oh, Min-Kyu;Shin, Hyeon-Su;Han, Jong-Hyun;Park, Jun-Beom
    • The Journal of Internal Korean Medicine
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    • v.27 no.4
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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.

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The Impact Analysis of Internal Control System on Accounting Information's Usefulness (기업의 내부통제시스템이 회계정보의 유용성에 미치는 영향 분석)

  • Kim, Dong-Il
    • Journal of the Korea Convergence Society
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    • v.9 no.11
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    • pp.307-313
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    • 2018
  • In this study, analyzed the effect of the introduction and operation of internal control system of a company on accounting information usefulness in a rapidly changing business environment. In order to conduct this study, we studied a comprehensive analysis on the usefulness of internal control and accounting information, and applied the research model to the purpose of this study. In this study, we analyzed the degree of the relationship between variables based on the discretionary accruals of the modified Jones model using the internal control evaluation index based on the components of the internal control system for China. In the empirical analysis, analyzed that the operation of internal control has a negative influence on discretionary accruals, which is a substitute for usability of accounting information. In addition, the risk management factors of the internal control system have a negative correlation with the usefulness of accounting information. The results of this study suggest that it is possible to present the positive function of internal control system to many firms where the introduction and operation of internal control is important, and to provide useful guidance in the study of the relationship between the operation of internal control and discretionary accruals for foreign company.

Effects of Individual Herbal Components of Yijintang-gamibang in the Rat Reflux Esophagitis (역류성(逆流性) 식도염(食道炎)에 대한 이진탕가미방(二陳湯加味方) 구성(構成) 개별(個別) 한약재의 효과(效果))

  • Lee, Sang-Tae;Kwak, Min-A
    • The Journal of Internal Korean Medicine
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    • v.34 no.2
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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.

A Study on Relationship between Health Locus of Control and Health Promoting Behavior of College Students (일부 대학생들의 건강통제위성격과 건강증진행위간의 상관관계연구 - 1개 대학교 대학생들을 중심으로 -)

  • Lee In Sook
    • Journal of Korean Public Health Nursing
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    • v.9 no.1
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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.

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Changes in bioimpedance analysis components before and after hemodialysis

  • Kim, Hyunsuk;Choi, Gwang Ho;Shim, Kwang Eon;Lee, Jung Hoon;Heo, Nam Ju;Joo, Kwon-Wook;Yoon, Jong-Woo;Oh, Yun Kyu
    • Kidney Research and Clinical Practice
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    • v.37 no.4
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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.