• 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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• 제29권3호
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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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• 제8권3호
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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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• 제어로봇시스템학회 1996년도 한국자동제어학술회의논문집(국내학술편); 포항공과대학교, 포항; 24-26 Oct. 1996
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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.

• 한국간호교육학회지
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• 제23권4호
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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.

• 대한가정학회지
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• 제33권3호
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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.

• 무역상무연구
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• 제41권
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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.

• 제어로봇시스템학회논문지
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• 제13권12호
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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.

• 대한한방내과학회지
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• 제27권4호
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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.

• 디지털융복합연구
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• 제19권2호
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• pp.51-60
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• 2021

본 연구에서는 기업 내부통제의 중요성을 토대로 내부통제 품질과 이익조정과의 상관관계 분석을 바탕으로 내부통제 품질과 실제 이익 관리와 이익조정과의 상관관계를 분석하였다. 본 연구을 위해 내부통제 및 이익조정의 개념, 분류, 측정 방법 및 모델을 도입하여 본 논문의 연구가설을 제안하였다. 연구분석에서는 관련 측정 모델을 사용하여 기업의 실제 이익관리 수준과 이익조정 관리 수준을 설명 변수로 투입하여 회귀 모델을 설정하고 분석을 진행하였다. 연구결과, 실증 기업의 내부통제 품질, 실질적인 이익과 이익조정 간에는 통계적으로 유의미한 음의 상관관계가 있음을 확인하였으며, 실증 연구를 통해 최종 결과와 결론을 도출할 수 있었다. 이러한 연구결과는, 향후 내부통제 이론의 발전과 더불어 경영자의 이익조정 행동에 대한 관리 및 통제를 위한 기초적 가이드라인을 제공할 수 있을 것이다.