• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.867-875
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• 2020

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving public properties. This paper gives a brief background of the IA system in Yemen and examines its impact with regards to financial performance in Yemeni commercial banks based on five factors: (i) independence of IAs, (ii) adherence to IA standards, (iii) governance principles implementation, (iv) size of the IA, and (v) frequency of internal audits committees' meetings. The primary data for the study were collected through a questionnaire prepared for this purpose. Fifty questionnaires were distributed out of which forty-two were retrieved and valid in the analysis process. For the empirical analysis, descriptive analysis and T-test were used for verification of the research hypotheses. Results revealed that sticking to standards internal audit, internal auditors' independence and quality governance have significant impact on banks' financial performance, while the size of internal audits committees, as well as their meeting, frequently has insignificant positive impact on banks' performance. Moreover, the country results show that the use of automated internal audit in banks has an impact on improving financial performance. This article provides avenues for further studies, mainly in developing countries, including Yemen, in quality internal audit and financial performance.

• Journal of Korea Foundry Society
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• v.34 no.1
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• pp.22-26
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• 2014

Internal defects, such as shrinkage during casting, cause stress concentrations and initiate cracking. Therefore, it is important to understand the effects of internal defects on the mechanical properties including the impact behavior. This study evaluates the effects of internal casting defects on the impact performance of A356 Al-alloy castings. The internal shrinkage defects in the casting impact specimen are scanned using an industrial Computed Tomography (CT) scanner, and drop impact tests are performed with varing impact velocities on the A356 casting aluminium specimen ($10mm{\times}10mm$ section area) in order to locate the fracture energy under an impact load. The specimens with defects with a diameter less than 0.35 mm exhibit equivalent fracture impact energies of approximately 32 J and those with a 1.7 mm diameter defect reduced the fracture impact energy by 35%.

• Proceedings of the SAREK Conference
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• 2008.06a
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• pp.925-930
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• 2008

As office automation appliances and communication equipments are adopted in office buildings, internal heat gains increase gradually. When making simulation model, internal heat gains are usually set up with standard values or ignored. Therefore, the impact of the internal heat gains has been ignored or not been focused although it is recognised as significant contributor to heating/cooling load of buildings. This study focused on the impact of internal heat gains on curtain wall buildings. the amount and schedules of heat internal gains profiles not only affect the profiles of heating/cooling loads, but also make impact on reducing the effectiveness of high performance glazing systems. It is important to identify internal heat gains profiles before considering the installation of high performance glazing systems.

• Tunnel and Underground Space
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• v.7 no.3
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• pp.230-237
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• 1997

As concrete structure is getting old and decrepit, its inspection and diagnosis is getting important. Therefore, it is necessary to estimate the soundness of structure using non-destructive tests for effective repairs and maintenances. But, applications of non-destructive tests in tunnel have been used restrictively, due to accessibility only from one side in tunnel lining and presence of tunnel installations. Recently, the various non-destructive techniques have been studied. Especially, ground penetrating radar(GPR) and impact echo (IE) methods have been researched for tunnel inspection. In this study, the applicability of impact echo test in tunnel lining inspection has been investigated. This paper described the tunnel inspection for lining thickness and internal flaw using impact echo tests. Model tests were carried out using impact echo test systems on two concrete models, Model I is measuring for lining thickness, Model II is detecting for internal flaw. Also, the test were applied for lining inspections in a tunnel constructed by NATM. From the results of impact echo tests, we have concluded that impact echo test is a very useful and effective technique for inspecting the concrete tunnel linings.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.873-880
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• 2021

The purpose of this study is to investigate the impact of internal control on credit risk of joint stock commercial banks in Vietnam from 2007 to 2018. Furthermore, we specify bank-specific characteristics and macroeconomic conditions, and analyze how these factors affect credit risk of banks: the number of board members, the number of board members with banking or finance background as ratio of total board members, loans to total assets ratio, loans to deposit ratio, the number of days between the year-end and the publication of the financial statements, and the use of top four auditing firms proxy for five elements of internal control. By using the dataset of 30 Vietnamese joint stock commercial banks and Bayesian linear regression via Random-walk Metropolis Hastings algorithm, the results of this study show that five elements of internal control have a impact on bank credit risk, namely, control environment, risk assessment, control activities, information and communication, and monitoring activities. For factors of banks' characteristics, bank size and financial leverage have a negative impact on banks' credit risk, and bank age has a positive effect. For macroeconomic factors, inflation has a positive impact and economic growth has a negative impact on banks' credit risk.

• Journal of the Korean Society of Manufacturing Technology Engineers
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• v.7 no.1
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• pp.75-81
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• 1998

We have studied internal quality including chemical compositions, microscopic structure and nonmetallic inclusion of test materials. We have analyzed tensile strength value, hardness value, impact value etc. In analyzing internal quality, all of the test materials showed typical ferrite+pearlite structure. But nonmetallic inclusion showed oxide and sulfide inclusions in medium carbon steels, and sulfide inclusion is S-free cutting steels. In ca+ S-free cutting steels, the calcium aluminate and sulfide complex inclusion had low-melting points as deformation of sulfide and oxide inclusion is existed. It was found that tensile strength and hardness give maximum value in medium carbon steels, where as minimum in Ca + -free cutting steels. But values of elongation, reduction of area impact are reverse. Fracture surface of impact specimen is ductile in free cutting steels but brittle in medium cabon steels.

• Transactions of the Korean Society of Mechanical Engineers A
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• v.36 no.12
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• pp.1599-1604
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• 2012

In general, internal defects, such as shrinkage in casting, cause stress concentration and can be a starting point for cracks. Therefore, it is important to understand the effects of internal defects on the mechanical properties including the impact behavior. This study aim is to evaluate the effects of internal casting defects on the impact performance of Al-alloy castings. Both an experimental method and computational analysis were used to achieve the research objective. The internal defects in the casting were scanned using an industrial CT scanner, and their shape was simplified using ellipsoidal primitives for impact analysis. The good agreement between the experimental and computer simulation results verified the reliability of the proposed computational method for the FEA of casting components with internal defects.

• The Journal of Information Systems
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• v.22 no.4
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• pp.49-69
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• 2013

Recently, enterprises have reinforced security control in order to prevent infringement of personal information and abuse of customer information by insiders. However, the reinforcement of security control by enterprises makes it difficult for internal users to perform business by using a business information system. There is, therefore, a need for research on various fields, which makes it possible to establish an appropriate security control policy while minimizing an impact on business. The present research verifies and analyzes an impact on difficulty in business of internal users using customer information, which is caused by security control performed by display restriction on customer information identifiers. The present research is intended to academically develop a technique for statistically analyzing an impact degree and a causal relationship between security control and an impact on business, which is a dichotomous variable, and to practically contribute to the establishment of an efficient security policy in consideration of an impact on business when an enterprise applies security control. A research target was internal business information systems of domestic securities enterprises, data was collected by questionnaire, and verification/analysis was performed by logistic regression analysis.

• Journal of Korea Trade
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• v.27 no.3
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• pp.199-216
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• 2023

Purpose - This study aims to identify the internal capabilities that export companies need to possess in order to utilize FTAs and to propose ways to expand their export performance through them. To achieve this goal, the study analyzed the internal factors that affect FTA utilization from a resource-based perspective, such as Origin Management Competency, Information Acquisition Competency, contract Management Competency, and Commitment to Export, based on prior research on corporate capabilities in the field of management and FTA-related research. The study ultimately aims to confirm whether a company's FTA utilization contributes to its export performance through the management and response to its internal factors for FTA utilization. Design/methodology - To achieve the research objective, this study conducted a literature review related to FTA utilization and identified the internal factors of companies that affect FTA by classifying them into Origin Management Competency, Information Acquisition Competency, contract Management Competency, and Commitment to Export Based on this, a final research model was developed, hypotheses were set through a preliminary study survey, and conclusions were drawn by analyzing the data of 312 companies. Findings - The empirical analysis results indicate that Origin Management Competency and Contract Management Competency have a positive impact on FTA utilization, while Information Acquisition Competency and Commitment to Export do not have a statistically significant impact on FTA utilization. Based on these findings, this study suggests measures for efficient FTA utilization for companies that want to utilize FTAs. Additionally, FTA utilization has a positive impact on export performance. In other words, the extent to which companies utilize the signed agreements has a positive impact on their performance. Based on these results, this study identifies the characteristics of companies that want to utilize FTAs and proposes measures for future efficient FTA utilization. Originality/value - This study has confirmed that in order for companies to utilize FTAs, they must meet the requirements of the FTA. To this end, the study has concluded that it is important to manage and address internal factors such as Origin Management Competency, Information Acquisition Competency, contract Management Competency, and Commitment to Export to increase FTA utilization. Based on these results, it can be confirmed that it is essential for companies to have an understanding and management of the internal factors that satisfy the requirements of the FTA in order to utilize the FTA.

• Proceedings of the Korea Technical Association of the Pulp and Paper Industry Conference
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• 2001.11a
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• pp.183-199
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• 2001

Alternative way of shaping fibers suitable for papermaking was introduced. Impact refining, which was done simply by hitting wet fibers with a metal weight vertically, was intended to keep the fibers from shortening and to cause mostly internal fibrillation. Virgin chemical pulp, its recycled one and OCC were used in the experiment. It was noticed from the experiment that impact refining on virgin chemical pulp kept the fiber length and Increased bonding properties greatly, However, in the recycled fibers from the chemical pulp, fiber length and bonding properties were decreased. In OCC, which seems to contain fractions of semi-chemical pulp and mechanical pulp (GP), and which is recycled pulp from corrugated boxes, fiber length and bonding properties were decreased disastrously. We believe recycled cellulosic fibers (recycled chemical pulp and OCC in this case), which went through hornification, were less resistant to the mechanical impact than virgin chemical pulp. For virgin chemical pulp, impact refining allowed no significant fiber length shortening, high WRV, and high mechanical strength.