• Title/Summary/Keyword: controls

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The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
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    • v.21 no.3
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    • pp.119-133
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    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

The Comparison of Intelligence Efficacy According to Methylphenidate Administration in Attention Deficit Hyperactivity Disorder Patients (주의력결핍 과잉행동장애 환자의 약물치료에 따른 지적효율성의 변화)

  • Park, Hyung-Bae;Bai, Dae-Seok;Ha, Jeong-Sang;Seo, Wan-Seok;Song, Chang-Jin
    • Journal of Yeungnam Medical Science
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    • v.18 no.2
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    • pp.253-266
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    • 2001
  • Background: The causes of ADHD(attention deficit hyperactivity disorder) are various, so it is impossible to understand the whole characteristics of ADHD, only with simple intelligence testing scales. We compared cognitive characteristics of ADHD group with normal controls with Korean Kaufman Assessment Battery for Children(K-ABC). It is well known to evaluate neuropsychological and cognitive aspects of the children. Materials and Methods: Age and sex matched 40 ADHD patients and 40 normal controls tested with the K-ABC. Each subscales compared between pre-treatment patients and controls, pre-treatment and post-treatment in patient group, post-treatment patients and controls. Results: Significant differences are observed in sequential processing, simultaneous processing, cognitive processing and achievement between pre-treatment patients and controls, and in gestalt closure between pre-treatment and post-treatment patients group. But there are no significant differences between pre-treatment patients and controls in gestalt closure and reading/decoding. Conclusions: Methylphenidate improved the scores of simultaneous scale, which means improvement of executive functions such as divided attention, analysis and organization. Methylphenidate also reduced distractibility.

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Analysis of the Application Method of Cyber Security Control to Develop Regulatory Requirement for Digital Assets in NPP (원전디지털자산 사이버보안 규제 요건 개발을 위한 보안조치 적용 방안에 대한 분석)

  • Kim, In-kyung;Byun, Ye-eun;Kwon, Kook-heui
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.29 no.5
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    • pp.1077-1088
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    • 2019
  • As the cyber threats of nuclear power plants become more necessary to systematically prepare against the cyber attack, the international community and the domestic government are urged to apply proper security controls for Critical Digital Assets (CDA) through cyber security regulatory guidelines. In this study, we suggests the application of security controls to develop the regulatory requirements of the graded approach through the analysis of domestic and foreign cyber security regulation guidelines and best practices for digital assets directly related to nuclear accidents. In order to apply the regulatory requirements based on the consequence(impact of infringement) of the regulated facility, which is a basic consideration of the graded approach, we will classify two methods and describe details of each method. By reanalyzing existing security controls, it is introduced that the method of demanding digital assets directly related to accident to enhance security controls required for existing CDA or develop additional security controls and requiring minimum security controls for CDA that are not directly related to accident.

A Nonlinear Programming Approach to Biaffine Matrix Inequality Problems in Multiobjective and Structured Controls

  • Lee, Joon-Hwa;Lee, Kwan-Ho;Kwon, Wook-Hyun
    • International Journal of Control, Automation, and Systems
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    • v.1 no.3
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    • pp.271-281
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    • 2003
  • In this paper, a new nonlinear programming approach is suggested to solve biaffine matrix inequality (BMI) problems in multiobjective and structured controls. It is shown that these BMI problems are reduced to nonlinear minimization problems. An algorithm that is easily implemented with existing convex optimization codes is presented for the nonlinear minimization problem. The efficiency of the proposed algorithm is illustrated by numerical examples.

ALMOST PERIODIC SOLUTION FOR A n-SPECIES COMPETITION MODEL WITH FEEDBACK CONTROLS ON TIME SCALES

  • Li, Yongkun;Han, Xiaofang
    • Journal of applied mathematics & informatics
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    • v.31 no.1_2
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    • pp.247-262
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    • 2013
  • In this paper, using the time scale calculus theory, we first discuss the permanence of a $n$-species competition system with feedback control on time scales. Based on the permanence result, by the Lyapunov functional method, we establish sufficient conditions for the existence and uniformly asymptotical stability of almost periodic solutions of the considered model. The results of this paper is completely new. An example is employed to show the feasibility of our main result.

The PLC Controlling on Web Browser (Web Browser를 이용한 PLC 제어)

  • 김지은;박춘명;이강현
    • Proceedings of the IEEK Conference
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    • 2001.06c
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    • pp.105-108
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    • 2001
  • In this paper, "The PLC Controlling on Web Browser" is designed and implemented to remote control and to monitor FA system. Protocol bidirectional communication with PLC is written and sotted. Then Administration system sets Web server and JAVA Sevelet Program. The client system located at the monitoring Web browser are a JAVA Sevelet base system, and sends some commands to the server system which guards and controls the PLC system. The commands are delivered to the server system and the driver software exists in the server controls the PLC system directly.

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Comparison of MPPT Based on Fuzzy Logic Controls for PMSG

  • Putri, Adinda Ihsani;Choi, Jaeho
    • Proceedings of the KIPE Conference
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    • 2011.11a
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    • pp.285-286
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    • 2011
  • Maximum Power Point Tracker (MPPT) is the big issue in generating power based on Wind Energy Conversion System. In case of unknown turbine characteristic, it is useful to implement MPPT based on fuzzy logic control. This kind of control is able to find the value of duty cycle to meet maximum power point at particular wind speed. There are many methods to develop MPPT based fuzzy logic controls. In this paper, two of the methods are compared both at low and high fluctuating wind speed.

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Comparison and analysis of control algorithms of single-phase AC/DC parallel converters (단상 AC/DC 병렬 컨버터 제어 알고리즘의 비교, 분석)

  • 이강희
    • Proceedings of the KIPE Conference
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    • 2000.07a
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    • pp.290-293
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    • 2000
  • In this paper the algorithm which controls output voltage and power factor independently and the algorithm which controls output voltage with fixed unity power factor are compared and analyzed. These algorithms are applied to single-phase AC/DC parallel are applied to single-phase AC/DC parallel converters for a high speed train system. The control characteristic of the algorithms are compared and analyzed with respect to the output voltage and input power factor when system parameters vary.

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Verification of the On-Board Control Algorithm (I) (차상 제어 시스템의 알고리즘 검증 (I))

  • 전정우;이재덕;이주훈;박도영;김용주
    • Proceedings of the KSR Conference
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    • 2000.05a
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    • pp.292-299
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    • 2000
  • An OBCS(on-board control system) which controls an operation of high speed train is a distributed control system which centrally supervises and controls a distributed system if independent units. A complicated process of design, implementation and test is needed to develop this system. The OBCS and its control algorithm are designed and verified by using the CASE Tool before it is implemented. Its functions are verified by the OBCS simulator. Hereafter, this verification process for Korean high-speed train being developed is presented.

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