This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lens...This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lenses of the COSO framework and employee engagement theory.Using semi-structured interviews with faculty and staff who had worked at the institution for more than three years,the research investigated how employees perceive leadership tone,risk assessment processes,policy implementation,communication channels,and evaluation mechanisms related to internal controls.The study revealed five major themes that characterize employee experiences with internal control systems at this HBCU.Leadership communication was found to be hierarchical but inclusive,though marked by inconsistent communication of ethical values and significant resource constraints affecting implementation.Risk management practices were predominantly reactive rather than proactive,with limited systematic risk assessment processes that focused more on academic risks than operational vulnerabilities.Policy implementation was characterized by unclear separation of duties,substantial workload imbalances,and limited resources that compromised effective control activities.Communication challenges emerged as a critical weakness,with participants describing information sharing as inconsistent,unclear,and selective,compounded by significant technology obstacles in accessing necessary information.The evaluation and improvement processes were found to be limited and primarily driven by external accreditation requirements rather than systematic internal monitoring,resulting in reactive responses to issues rather than proactive enhancement.The findings contribute to the limited research on internal control systems within HBCUs by providing phenomenological insights into how structural constraints including funding limitations,unclear role delineation,and reactive management approaches create barriers to implementing robust internal control systems.Despite institutional commitment to inclusive leadership and student success,the study reveals that addressing these challenges requires not only increased resources but also structural changes to workload distribution,communication practices,and a shift toward more proactive risk management and monitoring procedures.The research provides evidence-based insights for HBCU administrators seeking to strengthen internal control implementation while maintaining institutional mission and cultural values.展开更多
Infrastructure development in Nigeria has attracted the attention of researchers in view of the attitudes of contractors and government lead-lag role playing. These attitudes led to the enactment of Fiscal Responsibil...Infrastructure development in Nigeria has attracted the attention of researchers in view of the attitudes of contractors and government lead-lag role playing. These attitudes led to the enactment of Fiscal Responsibility Act 2007 and Public Procurement Act 2007 to reduce internal control system deficiencies and budget indiscipline in the Nigerian public sector fiscal matters and procurement process. Ironically, despite these efforts, infrastructure development is still a problem affecting the lives of Nigerians as their poverty level is on the increase. This paper tests the effects of internal control system deficiency on contractors' capability in infrastructure development in the Nigerian public sector. Data drawn from a sample of 228 infrastructures were used for analysis. Two research questions on contractors' fiduciary obligation to government and capacity were analysed. Kendall's Tau-br correlation of coefficient and Chi-square X^2 statistics were employed for data analysis. Findings show that deficient internal control system strongly and directly breeds deficiency in the contractors' capability for infrastructure development. The paper recommends that oath of bribery should complement oath of secrecy to ensure that contractors and government agencies that are responsible for execution of infrastructure play to the rules of the "games", especially the provisions of Public Procurement Act 2007 and Fiscal Responsibility Act 2007. Public-private-partnership-initiative, such as build-operate and transfer method of contracting, should be encouraged to improve on contractors' capability and stewardship.展开更多
This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, th...This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.展开更多
The main purpose of this paper is to clarify the importance of implementing internal control in enterprise accounting at a time when the economy is developing rapidly and various industries are developing rapidly, whi...The main purpose of this paper is to clarify the importance of implementing internal control in enterprise accounting at a time when the economy is developing rapidly and various industries are developing rapidly, which brings great help to China's economic construction. And through the analysis of the meaning of the internal control system of enterprise accounting and the importance of its implementation, this paper puts forward an effective way to optimize the internal control system of enterprise accounting. And help enterprises to carry out internal optimization of accounting system, reduce accounting posts, optimize difficulty and lay a foundation for healthy and stable development of the industry in the future. Through the adoption and application of the above-mentioned ways, enterprises can effectively clarify the main direction of the implementation of accounting internal control, reduce the management difficulty, and provide better work efficiency to serve the society and the masses.展开更多
With the development of economic situation and the intensification of market competition, the construction of internal control is becoming more and more important to the enterprise itself. Under the new development ba...With the development of economic situation and the intensification of market competition, the construction of internal control is becoming more and more important to the enterprise itself. Under the new development background, enterprises must actively and effectively control all business management processes, especially internal control, and establish a sound internal control system to ensure higher economic efficiency. On this basis, this paper deeply analyzes the problems in the construction of internal control system at the present stage and discusses the effective countermeasures, which provides an effective reference for improving the quality of enterprise internal control.展开更多
As a self-adjusted and self-constrained inherent mechanism, the Internal Control plays a extremely important role in the operation and management of enterprise. It's setting-up and putting into practice concerns the ...As a self-adjusted and self-constrained inherent mechanism, the Internal Control plays a extremely important role in the operation and management of enterprise. It's setting-up and putting into practice concerns the success or failure of the business directly. The author proposes some views from government, social intermediary organizes and enterprise three respects to improve Internal Control of the enterprise.展开更多
In the process of deepening the reform of the enterprise, it is of great help to promote the development of the enterprise to continuously clarify the responsibilities and functions of the financial management work an...In the process of deepening the reform of the enterprise, it is of great help to promote the development of the enterprise to continuously clarify the responsibilities and functions of the financial management work and the internal control system. It can not only avoid the operating risks to the maximum extent, achieve healthy and stable development, but also enhance the core competitiveness of the enterprise. In the new era, corporate financial management and internal control system have played an important role in the whole development process of an enterprise. It is of great significance to clarify their respective functions and the relationship between them in order to stabilize the operation of an enterprise and reduce risks. The following will analyze the construction of enterprise financial management and internal control system in the new era.展开更多
For hospital management, the internal control of financial management is an important part. Hospital leaders must pay attention to it. In practical work, we should be good at finding the shortcomings in our work, cons...For hospital management, the internal control of financial management is an important part. Hospital leaders must pay attention to it. In practical work, we should be good at finding the shortcomings in our work, constantly sum up experience from problems, learn advanced experience in financial management and internal control, improve the internal financial management system, and earnestly implement internal control, so as to promote the long-term development of the hospital.展开更多
Enterprise merger and reorganization this link as an enterprise internal major business matters, has the very obvious complexity and instability characteristics, which contains the diversification of enterprise develo...Enterprise merger and reorganization this link as an enterprise internal major business matters, has the very obvious complexity and instability characteristics, which contains the diversification of enterprise development risk, in addition to the basis of business instability characteristics, the enterprise mergers and acquisitions and facing the future management risk, price risk and financial risk and other forms of risk. Based on this background, for enterprise major risks to prevent and resolve, has become the key link to promote the sustainable development of the enterprise, and the enterprise of the internal control system construction as a key part of the risk management, through the construction of good internal control system, also can be in the process of compatible restructuring and strategic combination, effectively prevent enterprise development risk. In this regard, based on the basic overview of enterprise merger and acquisition and internal control, this paper focuses on how to complete the connection of the internal control system under the background of enterprise merger and reorganization.展开更多
At present, with the rapid development of society and the increasing improvement of scientific and technological level, various undertakings have made breakthrough progress in the field of development. At the same tim...At present, with the rapid development of society and the increasing improvement of scientific and technological level, various undertakings have made breakthrough progress in the field of development. At the same time, it is also pushing our countrys economy towards more modernization. The function construction of grass-roots finance is an important part of national finance construction, which is mainly responsible for managing various financial revenues and expenditures and participating in tasks related to national economic construction. The internal construction and management control level of grass-roots finance are hot issues closely related to peoples livelihood. Therefore, strengthening the internal control and management of grass-roots financial funds is of vital importance and an important factor in maintaining the sustainable development of the country.展开更多
The start-up current control of the high-speed brushless DC(HS-BLDC) motor is a challenging research topic. To effectively control the start-up current of the sensorless HS-BLDC motor, an adaptive control method is ...The start-up current control of the high-speed brushless DC(HS-BLDC) motor is a challenging research topic. To effectively control the start-up current of the sensorless HS-BLDC motor, an adaptive control method is proposed based on the adaptive neural network(ANN)inverse system and the two degrees of freedom(2-DOF) internal model controller(IMC). The HS-BLDC motor is identified by the online least squares support vector machine(OLS-SVM) algorithm to regulate the ANN inverse controller parameters in real time. A pseudo linear system is developed by introducing the constructed real-time inverse system into the original HS-BLDC motor system. Based on the characteristics of the pseudo linear system, an extra closed-loop feedback control strategy based on the 2-DOF IMC is proposed to improve the transient response performance and enhance the stability of the control system. The simulation and experimental results show that the proposed control method is effective and perfect start-up current tracking performance is achieved.展开更多
A modified two-degrees-of-freedom( M-TDOF) internal model control( IMC) method is proposed for non-square systems with multiple time delays and right-half-plane( RHP) zeros. In this method,pseudo-inverse is introduced...A modified two-degrees-of-freedom( M-TDOF) internal model control( IMC) method is proposed for non-square systems with multiple time delays and right-half-plane( RHP) zeros. In this method,pseudo-inverse is introduced to design the internal model controller,and a desired closed-loop transfer function is designed to eliminate the unrealizable factors of the derived controller. In addition,set-point tracking and load-disturbance rejection of each process are separately controlled by two controllers. The simulation results show that in addition to high decoupling performance and robustness,the proposed control method also effectively improves loaddisturbance rejection and simultaneously optimizes the input tracking performance and disturbance rejection performance by selecting the parameters of controllers. Furthermore,the higher tolerance of model mismatch is achieved in this paper.展开更多
A novel control scheme of active disturbance rejection internal model control(ADRIMC) is proposed to improve the anti-interference ability and robustness for the dead-time process. The active anti-interference concept...A novel control scheme of active disturbance rejection internal model control(ADRIMC) is proposed to improve the anti-interference ability and robustness for the dead-time process. The active anti-interference concept is introduced into the internal model control(IMC) by analyzing the relationship between IMC and disturbance observer control(DOB). Further, a design process of disturbance filter is presented to realize the active anti-interference ability for ADRIMC scheme. The disturbance filter is used to estimate an equivalent disturbance consisting of both external disturbances and internal disturbances caused by model mismatches.Simulation results demonstrate that the proposed method possesses a good disturbance rejection performance, though losing some partial dynamic performance. In other words, the proposed method shows a tradeoff between the dynamic performance and the system robust.展开更多
A new chaos control method is proposed to take advantage of chaos or avoid it. The hybrid Internal Model Control and Proportional Control learning scheme are introduced. In order to gain the desired robust performance...A new chaos control method is proposed to take advantage of chaos or avoid it. The hybrid Internal Model Control and Proportional Control learning scheme are introduced. In order to gain the desired robust performance and ensure the system's stability, Adaptive Momentum Algorithms are also developed. Through properly designing the neural network plant model and neural network controller, the chaotic dynamical systems are controlled while the parameters of the BP neural network are modified. Taking the Lorenz chaotic system as example, the results show that chaotic dynamical systems can be stabilized at the desired orbits by this control strategy.展开更多
Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect mo...Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect model and selects all Chinese A-share listed companies from 2007 to 2022 as the research sample.Internal control(IC)is introduced as a mechanistic variable.The results indicate that digital transformation significantly promotes both TFP and the effectiveness of IC.Moreover,effective IC plays a significant mediating role in the relationship between digital transformation and TFP.A heterogeneity analysis reveals that,compared to non-state-owned enterprises,state-owned enterprises can improve TFP more rapidly through digital transformation due to their resource advantages and policy support.On the one hand,these findings help enterprises better align their transformation strategies to maximize the benefits of digital transformation.On the other hand,they provide investors with insights into the transformation potential and future growth prospects of these enterprises.展开更多
With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put ...With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put forward for the financial management of administrative institutions and public institutions.The financial management status of administrative institutions and public institutions will directly affect the quality of public services.Therefore,it is necessary to strengthen the internal control of financial management.By leveraging the constraints and supervision mechanisms of internal control,the transparency and credibility of financial management can be effectively enhanced.However,in the actual internal control and financial management of administrative institutions and public institutions,there are still some problems,which make it difficult to improve the level of financial management and affect the sustainable development of administrative institutions and public institutions.By analyzing the internal control and financial management of administrative institutions and public institutions under the new situation,this article proposes plans such as strengthening the construction of professional management teams,deeply using information technology means,and improving the internal control system,effectively enhancing the management efficiency of administrative institutions and public institutions and better adapting to the development of the times.展开更多
Nonlinearity is an important characteristic in electrostatic suspension system (ESS). This paper concludes the nonlinear parts in ESS, which generally result from the relationships between rotor displacement and capac...Nonlinearity is an important characteristic in electrostatic suspension system (ESS). This paper concludes the nonlinear parts in ESS, which generally result from the relationships between rotor displacement and capacitance, rotor displacement and electrostatic force, and control voltage and electrostatic force. In terms of the nonlinearities, a new control method with modified internal model control (IMC) was proposed to analyze the ESS, deduce the transfer function of the modified IMC controller in ESS, and simulate this new application in ESS. Comparing with proportional integral derivative (PID) control, IMC has only a parameter, and has better performance. As a result, IMC solves nonlinearity error well in ESS with only one uncertain parameter, and performs well when the rotor has large displacement.展开更多
One synthetical control method of AGC/LPC system based on intelligence control theory-neural networks internal model control method is presented. Genetic algorithm (GA) is applied to optimize the parameters of the neu...One synthetical control method of AGC/LPC system based on intelligence control theory-neural networks internal model control method is presented. Genetic algorithm (GA) is applied to optimize the parameters of the neural networks. Simulation results prove that this method is effective.展开更多
文摘This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lenses of the COSO framework and employee engagement theory.Using semi-structured interviews with faculty and staff who had worked at the institution for more than three years,the research investigated how employees perceive leadership tone,risk assessment processes,policy implementation,communication channels,and evaluation mechanisms related to internal controls.The study revealed five major themes that characterize employee experiences with internal control systems at this HBCU.Leadership communication was found to be hierarchical but inclusive,though marked by inconsistent communication of ethical values and significant resource constraints affecting implementation.Risk management practices were predominantly reactive rather than proactive,with limited systematic risk assessment processes that focused more on academic risks than operational vulnerabilities.Policy implementation was characterized by unclear separation of duties,substantial workload imbalances,and limited resources that compromised effective control activities.Communication challenges emerged as a critical weakness,with participants describing information sharing as inconsistent,unclear,and selective,compounded by significant technology obstacles in accessing necessary information.The evaluation and improvement processes were found to be limited and primarily driven by external accreditation requirements rather than systematic internal monitoring,resulting in reactive responses to issues rather than proactive enhancement.The findings contribute to the limited research on internal control systems within HBCUs by providing phenomenological insights into how structural constraints including funding limitations,unclear role delineation,and reactive management approaches create barriers to implementing robust internal control systems.Despite institutional commitment to inclusive leadership and student success,the study reveals that addressing these challenges requires not only increased resources but also structural changes to workload distribution,communication practices,and a shift toward more proactive risk management and monitoring procedures.The research provides evidence-based insights for HBCU administrators seeking to strengthen internal control implementation while maintaining institutional mission and cultural values.
文摘Infrastructure development in Nigeria has attracted the attention of researchers in view of the attitudes of contractors and government lead-lag role playing. These attitudes led to the enactment of Fiscal Responsibility Act 2007 and Public Procurement Act 2007 to reduce internal control system deficiencies and budget indiscipline in the Nigerian public sector fiscal matters and procurement process. Ironically, despite these efforts, infrastructure development is still a problem affecting the lives of Nigerians as their poverty level is on the increase. This paper tests the effects of internal control system deficiency on contractors' capability in infrastructure development in the Nigerian public sector. Data drawn from a sample of 228 infrastructures were used for analysis. Two research questions on contractors' fiduciary obligation to government and capacity were analysed. Kendall's Tau-br correlation of coefficient and Chi-square X^2 statistics were employed for data analysis. Findings show that deficient internal control system strongly and directly breeds deficiency in the contractors' capability for infrastructure development. The paper recommends that oath of bribery should complement oath of secrecy to ensure that contractors and government agencies that are responsible for execution of infrastructure play to the rules of the "games", especially the provisions of Public Procurement Act 2007 and Fiscal Responsibility Act 2007. Public-private-partnership-initiative, such as build-operate and transfer method of contracting, should be encouraged to improve on contractors' capability and stewardship.
文摘This study, based on the literature, stresses the effectiveness of internal control systems for the prevention, to a reasonable extent, of fraudulent practices that cause resource loss in business. In this context, the key concepts related to fraud and internal control systems are presented first. After the introduction, the relation between fraud and internal control systems is elaborated, and the method for establishing an effective internal control system which is needed to detect and prevent fraud is explained. As for the conclusion, the study connects the effectiveness of the internal control system with the effectiveness of the elements which compose the system, and provides some suggestions for increasing the efficacy of the elements which compose the system, such as control environment, risk analysis, information-communication, control activities, and monitoring.
文摘The main purpose of this paper is to clarify the importance of implementing internal control in enterprise accounting at a time when the economy is developing rapidly and various industries are developing rapidly, which brings great help to China's economic construction. And through the analysis of the meaning of the internal control system of enterprise accounting and the importance of its implementation, this paper puts forward an effective way to optimize the internal control system of enterprise accounting. And help enterprises to carry out internal optimization of accounting system, reduce accounting posts, optimize difficulty and lay a foundation for healthy and stable development of the industry in the future. Through the adoption and application of the above-mentioned ways, enterprises can effectively clarify the main direction of the implementation of accounting internal control, reduce the management difficulty, and provide better work efficiency to serve the society and the masses.
文摘With the development of economic situation and the intensification of market competition, the construction of internal control is becoming more and more important to the enterprise itself. Under the new development background, enterprises must actively and effectively control all business management processes, especially internal control, and establish a sound internal control system to ensure higher economic efficiency. On this basis, this paper deeply analyzes the problems in the construction of internal control system at the present stage and discusses the effective countermeasures, which provides an effective reference for improving the quality of enterprise internal control.
文摘As a self-adjusted and self-constrained inherent mechanism, the Internal Control plays a extremely important role in the operation and management of enterprise. It's setting-up and putting into practice concerns the success or failure of the business directly. The author proposes some views from government, social intermediary organizes and enterprise three respects to improve Internal Control of the enterprise.
文摘In the process of deepening the reform of the enterprise, it is of great help to promote the development of the enterprise to continuously clarify the responsibilities and functions of the financial management work and the internal control system. It can not only avoid the operating risks to the maximum extent, achieve healthy and stable development, but also enhance the core competitiveness of the enterprise. In the new era, corporate financial management and internal control system have played an important role in the whole development process of an enterprise. It is of great significance to clarify their respective functions and the relationship between them in order to stabilize the operation of an enterprise and reduce risks. The following will analyze the construction of enterprise financial management and internal control system in the new era.
文摘For hospital management, the internal control of financial management is an important part. Hospital leaders must pay attention to it. In practical work, we should be good at finding the shortcomings in our work, constantly sum up experience from problems, learn advanced experience in financial management and internal control, improve the internal financial management system, and earnestly implement internal control, so as to promote the long-term development of the hospital.
文摘Enterprise merger and reorganization this link as an enterprise internal major business matters, has the very obvious complexity and instability characteristics, which contains the diversification of enterprise development risk, in addition to the basis of business instability characteristics, the enterprise mergers and acquisitions and facing the future management risk, price risk and financial risk and other forms of risk. Based on this background, for enterprise major risks to prevent and resolve, has become the key link to promote the sustainable development of the enterprise, and the enterprise of the internal control system construction as a key part of the risk management, through the construction of good internal control system, also can be in the process of compatible restructuring and strategic combination, effectively prevent enterprise development risk. In this regard, based on the basic overview of enterprise merger and acquisition and internal control, this paper focuses on how to complete the connection of the internal control system under the background of enterprise merger and reorganization.
文摘At present, with the rapid development of society and the increasing improvement of scientific and technological level, various undertakings have made breakthrough progress in the field of development. At the same time, it is also pushing our countrys economy towards more modernization. The function construction of grass-roots finance is an important part of national finance construction, which is mainly responsible for managing various financial revenues and expenditures and participating in tasks related to national economic construction. The internal construction and management control level of grass-roots finance are hot issues closely related to peoples livelihood. Therefore, strengthening the internal control and management of grass-roots financial funds is of vital importance and an important factor in maintaining the sustainable development of the country.
基金co-supported by the National Major Project for the Development and Application of Scientific Instrument Equipment of China (No. 2012YQ040235)
文摘The start-up current control of the high-speed brushless DC(HS-BLDC) motor is a challenging research topic. To effectively control the start-up current of the sensorless HS-BLDC motor, an adaptive control method is proposed based on the adaptive neural network(ANN)inverse system and the two degrees of freedom(2-DOF) internal model controller(IMC). The HS-BLDC motor is identified by the online least squares support vector machine(OLS-SVM) algorithm to regulate the ANN inverse controller parameters in real time. A pseudo linear system is developed by introducing the constructed real-time inverse system into the original HS-BLDC motor system. Based on the characteristics of the pseudo linear system, an extra closed-loop feedback control strategy based on the 2-DOF IMC is proposed to improve the transient response performance and enhance the stability of the control system. The simulation and experimental results show that the proposed control method is effective and perfect start-up current tracking performance is achieved.
基金Sponsored by the Fundamental Research Funds for the Central Universities(Grant No.N110304008)the National Natural Science Foundation of China(Grant No.61374137)
文摘A modified two-degrees-of-freedom( M-TDOF) internal model control( IMC) method is proposed for non-square systems with multiple time delays and right-half-plane( RHP) zeros. In this method,pseudo-inverse is introduced to design the internal model controller,and a desired closed-loop transfer function is designed to eliminate the unrealizable factors of the derived controller. In addition,set-point tracking and load-disturbance rejection of each process are separately controlled by two controllers. The simulation results show that in addition to high decoupling performance and robustness,the proposed control method also effectively improves loaddisturbance rejection and simultaneously optimizes the input tracking performance and disturbance rejection performance by selecting the parameters of controllers. Furthermore,the higher tolerance of model mismatch is achieved in this paper.
基金Project(61273132)supported by the National Natural Foundation of ChinaProject(20110010010)supported by Higher School Specialized Research Fund for the Doctoral Program,China
文摘A novel control scheme of active disturbance rejection internal model control(ADRIMC) is proposed to improve the anti-interference ability and robustness for the dead-time process. The active anti-interference concept is introduced into the internal model control(IMC) by analyzing the relationship between IMC and disturbance observer control(DOB). Further, a design process of disturbance filter is presented to realize the active anti-interference ability for ADRIMC scheme. The disturbance filter is used to estimate an equivalent disturbance consisting of both external disturbances and internal disturbances caused by model mismatches.Simulation results demonstrate that the proposed method possesses a good disturbance rejection performance, though losing some partial dynamic performance. In other words, the proposed method shows a tradeoff between the dynamic performance and the system robust.
文摘A new chaos control method is proposed to take advantage of chaos or avoid it. The hybrid Internal Model Control and Proportional Control learning scheme are introduced. In order to gain the desired robust performance and ensure the system's stability, Adaptive Momentum Algorithms are also developed. Through properly designing the neural network plant model and neural network controller, the chaotic dynamical systems are controlled while the parameters of the BP neural network are modified. Taking the Lorenz chaotic system as example, the results show that chaotic dynamical systems can be stabilized at the desired orbits by this control strategy.
基金supported by Philosophy and Social Sciences Planning Project of Guangdong Province[Grant No.GD24CTS08].
文摘Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect model and selects all Chinese A-share listed companies from 2007 to 2022 as the research sample.Internal control(IC)is introduced as a mechanistic variable.The results indicate that digital transformation significantly promotes both TFP and the effectiveness of IC.Moreover,effective IC plays a significant mediating role in the relationship between digital transformation and TFP.A heterogeneity analysis reveals that,compared to non-state-owned enterprises,state-owned enterprises can improve TFP more rapidly through digital transformation due to their resource advantages and policy support.On the one hand,these findings help enterprises better align their transformation strategies to maximize the benefits of digital transformation.On the other hand,they provide investors with insights into the transformation potential and future growth prospects of these enterprises.
文摘With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put forward for the financial management of administrative institutions and public institutions.The financial management status of administrative institutions and public institutions will directly affect the quality of public services.Therefore,it is necessary to strengthen the internal control of financial management.By leveraging the constraints and supervision mechanisms of internal control,the transparency and credibility of financial management can be effectively enhanced.However,in the actual internal control and financial management of administrative institutions and public institutions,there are still some problems,which make it difficult to improve the level of financial management and affect the sustainable development of administrative institutions and public institutions.By analyzing the internal control and financial management of administrative institutions and public institutions under the new situation,this article proposes plans such as strengthening the construction of professional management teams,deeply using information technology means,and improving the internal control system,effectively enhancing the management efficiency of administrative institutions and public institutions and better adapting to the development of the times.
基金Weaponry Advanced FundItem of China(No51409030101JW03)
文摘Nonlinearity is an important characteristic in electrostatic suspension system (ESS). This paper concludes the nonlinear parts in ESS, which generally result from the relationships between rotor displacement and capacitance, rotor displacement and electrostatic force, and control voltage and electrostatic force. In terms of the nonlinearities, a new control method with modified internal model control (IMC) was proposed to analyze the ESS, deduce the transfer function of the modified IMC controller in ESS, and simulate this new application in ESS. Comparing with proportional integral derivative (PID) control, IMC has only a parameter, and has better performance. As a result, IMC solves nonlinearity error well in ESS with only one uncertain parameter, and performs well when the rotor has large displacement.
文摘One synthetical control method of AGC/LPC system based on intelligence control theory-neural networks internal model control method is presented. Genetic algorithm (GA) is applied to optimize the parameters of the neural networks. Simulation results prove that this method is effective.