• Title/Summary/Keyword: internal control method

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Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia

  • SUMARYATI, Anna;PRAPTIKA NOVITASARI, Eka;MACHMUDDAH, Zaky
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.795-802
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    • 2020
  • This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

The Effect of Electroacupuncture on Upper-Extremity Spasticity of Stroke Patients. (뇌졸중 환자의 상지 경직에 대한 전침의 치료 효과)

  • Lee, Sun-Woo;Yun, Jong-Min;Son, Ji-Woo;Kang, Beak-Gyu;Park, Sang-Moo;Yun, Hyo-Jin;Kim, Dae-Joong;Kim, Tae-Jin;Lee, In;Shin, Yong-Il;Moon, Byung-Soon
    • The Journal of Internal Korean Medicine
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    • v.28 no.3
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    • pp.492-501
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    • 2007
  • Objectives : This study was executed in order to evaluate the effects of electroacupuncture on upper-extremity spasticity control in stroke patients. Methods : Eighteen patients with stroke were enrolled and classified into two groups, the study and control group. The control group did not receive any oriental medical treatment. In the study group, the electroacupuncture points were applied to Kokt'aek (PC3) and $Ch'{\u{o}}ch'{\u{o}}n$ (PC2), Naegwan (PC6) and $Ch'{\u{o}}kt'aek$(LU5) of the affected limb. H-reflexl M-response ratio (HIM ratio), modified Ashworth scale (MAS) and Fugl-Meyer motor function assessment (FMA) were used for evaluation of spasticity control before electroacupuncture, within two hours after electroacupuncture, and at two weeks. Results : In MAS, the study group declined more than the control group. but there was no statisticallysignificant consideration. In H/M ratio. the study group was more efficient than the control group. and spasticity decreased successively during the series in the study group. In FMA, motor function in the study group improved more than in the control group and motor function in the study group increased successively during the series. Conclusions : These results showed that electro acupuncture was a useful method to decrease upper-extremity spasticity in patients with stroke. Further studies are needed to explore more cases and the long-lasting carryover effects on upper-extremity spasticity in electroacupuncture.

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Preventive Effects of Daekumeumja on Fatty Degeneration of Liver and Immunosuppression Induced by Alcohol (대금음자(對金飮子)가 알코올 투여로 유발된 흰쥐의 간 지방 병증과 면역억제의 예방에 미치는 영향)

  • Kim, Jeong-Ja;Seo, Bu-Il;Choi, Hong-Sik;Kim, Seong-Mo;Woo, Chang-Hoon;Koo, Jin-Suk;Park, Gyu-Ryeol
    • Korean Journal of Oriental Medicine
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    • v.16 no.2
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    • pp.167-179
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    • 2010
  • Objective : The present study has been undertaken to investigate the preventive effects of Daekumeumja on fatty degeneration of liver and immunosuppression induced by alcohol in rats. Method : Except for the normal group, we fed rat on 25% alcohol for 55 days. And Daekumeumja(DK) extract was administrated for the same period. We measured the serum component in rat's blood, weight of internal organs, liver triglyceride contents, histomorphometry and histopathological observation of internal organs. Results : 1. In the change measurement of serum components, DK group(50 mg/kg, 200 mg/kg) showed significant decrease of AST, ALT, albumin, ALP and triglyceride in comparison with those of the alcohol control group. 2. In the change measurement of internal organ's weight, DK group(50 mg/kg, 200 mg/kg) showed significant increase of relative body weights of liver, thymus and spleen in comparison with those of the alcohol control group. 3. DK group(50 mg/kg, 200 mg/kg) showed significant decrease of hepatic triglyceride contents in comparison with those of the alcohol control group. 4. In histomorphometrical changes of liver, DK group(50 mg/kg, 200 mg/kg) showed significant decrease of numbers of hepatocytes occupied by over 10% lipid droplets, percentages of regions occupied by lipid droplets and mean diameters of hepatocytes in comparison with those of the alcohol control group. In histomorphometrical changes of thymus, DK group(50 mg/kg, 200 mg/kg) showed significant increase of lobular thickness and cortex thickness in comparison with those of the alcohol control group. In histomorphometrical changes of spleen, DK group(50 mg/kg, 200 mg/kg) showed significant increase of splenic thicknesses, numbers of white pulps and mean diameters of white pulps in comparison with those of the alcohol control group. 5. In histopathological changes of liver, DK group(50 mg/kg, 200 mg/kg) showed effective inhibition of severe fatty changes in comparison with those of the alcohol control group. In histopathological changes of thymus and spleen, DK group(50 mg/kg, 200 mg/kg) showed effective inhibition of atrophic changes in comparison with those of the alcohol control group. Conclusions : Reviewing these experimental results, it appears that Daekumeumja have pharmaceutical preventive efficacy on fatty degeneration of liver and immunosuppression induced by alcohol in rats.

Pretest analysis of a prestressed concrete containment 1:3.2 scale model under thermal-pressure coupling conditions

  • Qingyu Yang;Jiachuan Yan;Feng Fan
    • Nuclear Engineering and Technology
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    • v.55 no.6
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    • pp.2069-2087
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    • 2023
  • In nuclear power plant (NPP) accidents, the containment is subject to high temperatures and high internal pressures, which may further trigger serious chain accidents such as core meltdown and hydrogen explosion, resulting in a significantly higher accident level. Therefore, studying the mechanical performance of a containment under high temperature and high internal pressure is relevant to the safety of NPPs. Based on similarity principles, the 1:3.2 scale model of a prestressed concrete containment vessel (PCCV) of a NPP was designed. The loading method, which considers the thermal-pressure coupling conditions, was used. The mechanical response of the PCCV was investigated with a simultaneous increase in internal pressure and temperature, and the failure mechanism of the PCCV under thermal-pressure coupling conditions was revealed.

A Case-Control Study on the Effect of Hyperbaric Oxygen Therapy on Cerebral Infarction Patients (고압 산소 요법의 뇌경색 환자 치료 효과에 대한 연구)

  • Oh, Min-Kyu;Kim, Dong-Jin;Yun, Hye-Yeon;Shin, Hyeon-Su
    • The Journal of Internal Korean Medicine
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    • v.29 no.3
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    • pp.675-683
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    • 2008
  • Objectives : This study was designed to examine the effects of hyperbaric oxygen therapy on cerebral infarction. Methods : Fifty-five patients with acute or subacute cerebral infarction were classified into two groups, the study group and control group. The study group was treated by hyperbaric oxygen therapy(HBOT) for 2 weeks(5 times/week) and the control group wasn't treated by HBOT. We compared the score of National Institutes of Health Scale(NIHSS scale) between two groups. We subdivided the study group by TOAST classification and onset stage, and compared the results. All of this data was analyzed by statistical method. Results : The study group patients who were treated by hyperbaric oxygen therapy saw more improvement than the control group patients in NIHSS score, and there was significant consideration. Among the study group patients, we saw more improvement during the first week period than in the course of the second week, and there was significant consideration. Conclusion : These results suggest that hyperbaric oxygen therapy(HBOT) could be a useful medical treatment to treat cerebral infarction. Further studies are needed on more cases to make sure that hyperbaric oxygen therapy (HBOT) is surely effective for cerebral infarction.

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A study on tracking control for nonlinear systems using T-S fuzzy model (T-S fuzzy 모델을 이용한 비선형 시스템의 tracking 제어에 관한 연구)

  • Shon, Myung-Gong;Seong, Dong-Han;Son, Cheon-Don;Jeung, Eun-Tae;Kwon, Sung-Ha
    • Proceedings of the KIEE Conference
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    • 2006.10c
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    • pp.108-110
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    • 2006
  • This paper deals with a tracking problem for nonlinear systems using its T-S fuzzy model and internal model. We extend the internal model of linear systems to an internal model of T-S fuzzy systems to accompany with state error of zero. A sufficient condition of the existence of a tracking controller for T-S fuzzy systems is expressed by linear matrix inequalities. A system of inverted pendulum on cart is illustrated to verify our method.

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The model following control systems for descriptor system

  • Tang, Houjun;Okubo, Shigenori
    • 제어로봇시스템학회:학술대회논문집
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    • 1996.10a
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    • pp.372-375
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    • 1996
  • In this paper, a designing method of model following control system for linear descriptor system with disturbances is proposed. The features of this method are:1) both the physical structure of the system and the physical system variables properties can be preserved because there is no necessary to make transformation of this system. 2) boundedness of internal states are proved by means of coprime factorization of descriptor system.

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PID Controller Tuning Rules Using an Inner P Controller (내부 P제어를 이용한 PID 제어기 튜닝규칙)

  • Kim, Dong-Il;Sung, Su-Whan;Lee, Jie-Tae
    • Journal of Institute of Control, Robotics and Systems
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    • v.12 no.12
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    • pp.1173-1177
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    • 2006
  • Using an inner P controller, a tuning rule useful for processes with wide ratios of time delay over time constant is proposed. Internal model control method and pole assignment method are utilized. It can be used for processes with wide range of the ratio of time delay to time constant without incovenience to choose different tuning rules.

Effects of Rhei Rhizoma on c-fos and c-jun Expressions in the Hippocampus of Old BCAO Rats (대황(大黃)이 뇌허혈 유발 노령(老齡) 흰쥐의 해마 c-fos 및 c-jun 발현에 미치는 영향)

  • Kim, Ju-Won;Jeong, Sung-Hyun;Shin, Gil-Cho;Lee, Won-Chul;Paik, Jin-Won
    • The Journal of Internal Korean Medicine
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    • v.25 no.3
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    • pp.473-481
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    • 2004
  • Objective : In this study old BCAO rats were observed for effects of 'Dea-Hwang' on brain ischema injury, because risk of stroke increases with age. Method : The brain ischema injury was induced by temporarily closing carotids on both sides in a low blood pressuer state and Dea-Hwang was administered orally to 18 month-old BCAO rats. Results and Conclusions : The ischemically damaged Hippocampus and c-fos and c-jun expression were analyzed by immunohistochemical staining and results are summarized as follows: 1. The c-fos expression after inducing a brain ischema injury in the hippocampus was more inhibited in the dosed group than in the control group. 2. The normalized optical density of c-fos expression was more reduced in the CA1, CA2, and DG areas of the dosed group than in those of the control group. 3. The c-jun expression after inducing brain ischema injury in the hippocampus was more inhibited in the dosed group than in the control group. 4. The normalized optical density of c-jun expression was more reduced in the CAI area of the dosed group than in that of the control group.

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Design of Disturbance Observer Based on Structural Analysis (구조적 분석에 기초한 외란관측기의 설계)

  • 김봉근
    • Journal of Institute of Control, Robotics and Systems
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    • v.10 no.3
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    • pp.225-231
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    • 2004
  • Disturbance observer (DOB) has been studied extensively and applied to many motion control fields during the last decades, but relatively few studies have been devoted to the development of analytic, systematic design methods for DOB itself, This paper thus aims to provide an analytic, systematic design method for DOB. To do this, DOB is structurally analyzed and the generalized disturbance compensation framework named robust internal-loop compensator (RIC) is introduced. Through this, the inherent equivalence between DOB and RIC is found, and the mixed sensitivity optimization problem of DOB is solved. Q-filter design is completely separated from the mixed sensitivity optimization problems of DOB although the proposed method has implicit .elation with Q-filter. Also, although the Q-fille. is separately designed with sensitivity function, the proposed DOB framework has the exactly same characteristic as the original DOB.