• 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.

• The Journal of Internal Korean Medicine
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• v.29 no.3
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• pp.703-715
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• 2008

This experiments was performed to determine the effects of Gangzitongmaekeum(降脂通脈飮 : GTE) on antioxidation activity and hyperlipidemia induced by hypercholesterolemic diet in mice. The results obtained were as follows : 1. GTE showed a safety in cytotoxicity and toxicity of human fibroblast cells and liver. 2. GTE showed DPPH scavenging activity, superoxide dismutase (SOD)-like activity and inhibitory effect on reactive oxygen species (ROS). 3. GTE treated mice showed body and liver weight decrease, compared to the hyperlipidemia-induced control group. 4. GTE decreased total cholesterol and LDL cholesterol levels significantly, but HDL cholesterol levels not significantly. 5. GTE decreased triglyceride levels significantly. 6. Glucose levels in GTE treated mice significantly decreased compared to the hyperlipidemia-induced control group. 7. Albumin levels in GTE treated mice were similar with the hyperlipidemia-induced control group. 8. The lipophagy in liver compared with the control group tended to be decreased in GTE treated mice. In the change of aorta, the cell was regular and boundary of vessel wall was clear, compared to the hyperlipidemia-induced control group. 9. TBARS levels in GTE treated mice significantly decreased compared to the hyperlipidemia-induced control group. 10. The change of SOD and catalase activity significantly increased compared to the hyperlipidemia-induced control group. 11. ACAT mRNA level and HMG-CoA reductase mRNA levels in GTE treated mice significantly decreased compared to the hyperlipidemia-induced control group. Conclusion : These results suggest that Gangzitongmaekeum is effective in antioxidation activity and dietary hyperlipidemia-induced mice.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.391-397
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• 2021

This study examines the effect of independent commissioners and the Audit Committee on internal control disclosure and its implications for earnings management in the banking industry listed on the Indonesia Stock Exchange for the period 2016-2018. In this study, a purposive sampling technique was used, combined with two multiple regression analysis models. The final sample for this study comprised 30 companies over the three years of observation, such that there were 90 observations in total. This study indicates that independent commissioners, as measured by their composition, do not affect the disclosure of internal control. However, as measured by the number of members, the Audit Committee had a positive effect on internal control disclosures. This study also indicates that the disclosure of internal control as measured by the Internal Control Disclosure index affects reducing the negative practice of earnings management. This study proves that the Audit Committee's role is very dominant in assisting the Board of Commissioners in supervising internal control. This has implications for reducing earnings management practices. However, the Independent Commissioner's role in the Indonesian banking industry has not been optimal in carrying out the supervisory function in this study.

• 제어로봇시스템학회:학술대회논문집
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• 1996.10b
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• pp.539-542
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• 1996

The forces exerted on an object by the end-effectors of multi-manipulators are decomposed into the motion-inducing force and the internal force. Motion-inducing force effects the motion of an object and internal force can't effect it. The motion of an object can't track exactly the desired motion because of internal force component, therefore internal force component must be considered. In this paper using the resolved acceleration control method and the fact that internal force lies in the null space of jacobian matrix, we construct independently the position, motion-inducing force and internal force controller. Secondly we construct the robust controller to preserve the robustness with respect to the uncertainty of manipulator parameters.

• The Journal of Korean Academic Society of Nursing Education
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• v.23 no.4
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• pp.378-388
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• 2017

Purpose: The aim of this study was to identify the status of performance on standard precautions among nursing students and to examine the mediating effects of internal health locus of control on the relationship between awareness and performance on standard precautions of hospital-acquired infection control. Methods: The participants in this study were 134 nursing students. The measurements included a standard precautions awareness and performance scale, and a multidimensional health locus of control scale. Data were analyzed using independent t-test, one-way ANOVA, $Scheff{\acute{e}}$ test, Pearson correlation coefficient, and simple and multiple regression techniques. Mediation analysis was performed by the Baron and Kenny's method and Sobel test. Results: The mean score of standard awareness, standard performance, and internal health locus of control about standard precaution were $174.30{\pm}9.08$; $169.48{\pm}12.04$; and $20.43{\pm}2.82$; respectively. There was a positive correlation between standard awareness and performance (r=.414, p<.001). Also, standard awareness was significantly correlated with internal health locus of control (r=.413, p=.014). Internal health locus of control showed partial mediating effects in the relationship between awareness and performance. Conclusion: The results indicate a need to improve the internal health locus of control of nursing students. Therefore, an internal health locus of control improvement program should improve performance on standard precautions for patients and themselves.

• Journal of the Korean Home Economics Association
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• v.33 no.3
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• pp.149-163
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• 1995

This study investigated the relation between children's internal-external locus of control and social comtetency. The subjects of this study were 453 mothers and their children of third and sixth grades in the five elementary schools located in Seoul. The modified version of Nowicki and Strickland's CN-SIE(Locus of Control Scale for Children) was administered to asses the children's internal-external locus of control. To assess the children's social competency, questionaire developed by Lee Kyung Hee(1993) was used. The major findings of this study were as follows : 1) There was significant interaction between grade level and sex in children's locus of control. Significant difference was found in children's locus of control in terms of children's social status level. 2) Significant difference were found in children's social competency in terns of children's sex and social status level. 3) Children's social comtetency was positively related to the internal locus of control orientation. 4) The relation between children's internal-external locus of control and social competency for boys was greater than that for girls. The relation between children's locus of control and social competency was not influenced by children's grade level, but affected by children's social status level. Social status level was positively related to the relation of the two concerned variables.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.41
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• pp.293-319
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• 2009

This paper aims to find the differences between the trading company of Korea and Japan, by analyzing the development history of Corporate Governance and Internal Control System in Korea and Japan. And this paper studies about that on the legal site. A corporate governance has the tremendous influence on the value of the company, and a company's system of internal control has a key role in the management of risks that are significant to the fulfillment of its business objectives. On the other hand, many companies in the every industry have suffered several times from fatal loss or damage resulted from miss or malfeasance late in the 20th century. And the result of that, starting the Sarbanese-Oxley Act in America, a government established the financial laws and corporate laws in the a lot of countries including Korea and Japan. Japanese trading companies tend to be taking a serious view of internal control more than corporate governance against Korean trading companies. But this not means that Japanese are superior to Korean. The most important thing is the fact that Korean trading companies have to spend enough time finding suitable system of corporate governance and internal control as Japanese trading companies did.

• Journal of Institute of Control, Robotics and Systems
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• v.13 no.12
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• pp.1213-1221
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• 2007

In most case of previous research about vehicle control system, external error occurred by unexpected environmental situation was hardly considered. However, in this paper, to have more accurate position control of differential derive vehicle, we separate the error as an internal error and external error. To calculate the vehicle position in real time, we introduced the Dead-Reckoning algorithms and the simulation result show that the proposed internal and external error control system has fast and accurate position tracking with remarkable diminishment of orientation error. The results reported here can easily be extended to the control of similar type vehicle.

• The Journal of Internal Korean Medicine
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• v.27 no.4
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• pp.879-887
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• 2006

Objectives : This study was done to investigate the effects of JMT on hypothyroidism in rats. Materials and Methods : After pretreatment with 50mg/kg thiouracil for 30 days, the experimental group was treated with 0.56g/kg JMT orally and the control group was treated with 0.56g/kg of normal saline instead for 20 days. The various indicators related to hypothyroidism were measured, such as T3-uptake content, T3 content, T4 content, TSH content, hematological values, enzyme activity, total cholesterol content, Na+ content change in the serum and body weight of rats induced by thiouracil. Results : The JMT-treated group showed significant increase in comparison with the control group in serum T3-uptake and T4 content. The JMT-treated group also showed significant decrease in comparison with the control group in serum TSH content. However, the JMT-treated group did not show significant increase in comparison with the control group in serum T3 content. The JMT-treated group showed significant increase in comparison with the control group in serum RBC. The JMT-treated group showed significant decrease in comparison with the control group in serum CPK, ALP, LDH content and serum total cholesterol content. The JMT-treated group did not show significant increase in comparison with the control group in serum Na+ content. The JMT-treated group showed significant decrease in comparison with the control group in body weight. Conclusions : These results suggest that JMT is useful in treatment of hypothyroidism.

• Journal of Digital Convergence
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• v.19 no.2
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• pp.51-60
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• 2021

In this study, Based on the analysis of the correlation between internal control quality and earnings management, this article discusses the correlation between internal control quality and real activity earnings management and accrued earnings management. For this study, by introducing the concept, classification, measurement method and model of internal control and earnings management, the research hypothesis of this article was proposed. In this analysis, Use the relevant measurement model to calculate the actual activity earnings management level and accrued earnings management level of the enterprise, as the explained variable, establish a model for regression and were analyzed. Also, this study could find the final results draws a conclusion through empirical research: there is a significant negative correlation between the internal control quality of listed companies, real activity earnings management, and accrued earnings management. On the basis of this conclusion, the analysis of possible causes provides a basis for the development of internal control theory and the supervision and control of earnings management behavior in the future.