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Effects of Internal Control System Deficiency on Contractors' Infrastructural Development Capability in the Nigerian Public Sector
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作者 Babatunde Shakirat Adepeju 《Chinese Business Review》 2015年第12期573-582,共10页
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
关键词 contractors' capability internal control system deficiency infrastructure development poverty alleviation
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Fraud in Businesses and Internal Control System
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作者 Kadir Dabbagoglu 《Journal of Modern Accounting and Auditing》 2012年第7期983-989,共7页
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
关键词 FRAUD internal control system MONITORING
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Research on Effective Ways of Enterprise Accounting Internal Control System
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作者 LYU Han 《外文科技期刊数据库(文摘版)经济管理》 2021年第2期025-029,共5页
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
关键词 enterprise accounting internal control system effective ways
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The Problems and Improvement Measures in the Construction of Enterprise's Internal Control System
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作者 WANG Jun 《外文科技期刊数据库(文摘版)经济管理》 2021年第10期058-060,共5页
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
关键词 the construction of enterprise's internal control system the existing problems improvement measure
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On Improving the Internal Control System of Enterprises
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作者 Qiumin Huang 《Chinese Business Review》 2004年第8期35-39,共5页
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
关键词 internal control the standard of internal control examination of internal control
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Financial Management and the Construction of Internal Control System in the New Period
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作者 MA Yanghuan 《外文科技期刊数据库(文摘版)经济管理》 2021年第11期115-117,共5页
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
关键词 new era enterprise management financial management internal control system construction
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Research on the Construction of Hospital Financial Management Internal Control System under the New Accounting System
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作者 CHENXuanzhu 《外文科技期刊数据库(文摘版)经济管理》 2022年第9期063-067,共5页
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
关键词 HOSPITAL financial management internal control
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Practical Research on the Docking of Internal Control System after Acquisition and Acquisition
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作者 ZHANGShudong 《外文科技期刊数据库(文摘版)经济管理》 2022年第12期056-059,共4页
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
关键词 merger and reorganization internal control practice docking
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Study on the Countermeasures of Strengthening the Financial Internal Control System at the Grass-roots Level
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作者 GAOLimin 《外文科技期刊数据库(文摘版)经济管理》 2022年第4期205-208,共4页
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
关键词 grass-roots finance financial funds internal control management plan
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A stitch in time:Digital transformation,internal control and total factor productivity
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作者 Ruiyang Gao Bin Gu 《Chinese Journal of Population,Resources and Environment》 2025年第3期352-363,共12页
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
关键词 Digital transformation internal control Total factor productivity
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Research on Internal Control and Financial Management of Administrative Institutions and Public Institutions under the New Situation
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作者 Jie Liu 《Proceedings of Business and Economic Studies》 2025年第3期160-165,共6页
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
关键词 New situation Administrative institutions and public institutions’internal control Financial management
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Start-up current adaptive control for sensorless high-speed brushless DC motors based on inverse system method and internal mode controller 被引量:9
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作者 He Yanzhao Zheng Shiqiang Fang Jiancheng 《Chinese Journal of Aeronautics》 SCIE EI CAS CSCD 2017年第1期358-367,共10页
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
关键词 Adaptive control Brushless DC motors Inverse systems internal model controller Neural networks START-UP Support vector machines
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Modified Two-Degrees-of-Freedom Internal Model Control for Non-Square Systems with Multiple Time Delays 被引量:25
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作者 Jian-Chang Liu Nan Chen Xia Yu 《Journal of Harbin Institute of Technology(New Series)》 EI CAS 2014年第2期122-128,共7页
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
关键词 non-square system two degrees of freedom internal model control
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Design of active disturbance rejection internal model control strategy for SISO system with time delay process 被引量:3
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作者 靳其兵 刘立业 《Journal of Central South University》 SCIE EI CAS CSCD 2015年第5期1725-1736,共12页
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
关键词 internal model control (IMC) disturbance observer (DOB) active disturbance rejection internal model controller(ADRIMC) low pass filter (LPF) robusmess
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Internal phase control of fiber laser array based on photodetector array
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作者 靳凯凯 龙金虎 +5 位作者 常洪祥 粟荣涛 张嘉怡 陈思雨 马阎星 周朴 《Chinese Physics B》 SCIE EI CAS CSCD 2024年第7期320-326,共7页
Coherent beam combining(CBC) of fiber laser array is a promising technique to realize high output power while maintaining near diffraction-limited beam quality. To implement CBC, an appropriate phase control feedback ... Coherent beam combining(CBC) of fiber laser array is a promising technique to realize high output power while maintaining near diffraction-limited beam quality. To implement CBC, an appropriate phase control feedback structure should be established to realize phase-locking. In this paper, an innovative internal active phase control CBC fiber laser array based on photodetector array is proposed. The dynamic phase noises of the laser amplifiers are compensated before being emitted into free space. And the static phase difference compensation of emitting laser array is realized by interference measurement based on photodetector array. The principle of the technique is illustrated and corresponding simulations are carried out, and a CBC system with four laser channels is built to verify the technique. When the phase controllers are turned on, the phase deviation of the laser array is less than λ/20, and ~ 95% fringe contrast of the irradiation distribution is obtained. The technique proposed in this paper could provide a reference for the system design of a massive high-power CBC system. 展开更多
关键词 fiber laser laser array coherent beam combining internal phase control
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Hybrid internal model control and proportional control of chaotic dynamical systems 被引量:1
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作者 齐冬莲 姚良宾 《Journal of Zhejiang University Science》 EI CSCD 2004年第1期62-67,共6页
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
关键词 CHAOS Neural network internal model control Proportional control
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Analysis of Internal Control Management Problems in Hospital Finance and Accounting
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作者 Yan Wang 《Proceedings of Business and Economic Studies》 2024年第3期133-139,共7页
This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hos... This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment. 展开更多
关键词 Hospital accounting internal control management Medical system reform Financial security Operational efficiency
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Research on the Problems and Countermeasures of Monetary Capital Internal Control in Small and Medium-Sized Enterprises
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作者 Lina Sha Guanlin Liu Zhaoyong Ouyang 《Proceedings of Business and Economic Studies》 2024年第1期94-98,共5页
Small and medium-sized enterprises(SMEs)constitute the primary drivers of production within the nation’s existing enterprise landscape.They represent the most dynamic segment of the national economy and play a pivota... Small and medium-sized enterprises(SMEs)constitute the primary drivers of production within the nation’s existing enterprise landscape.They represent the most dynamic segment of the national economy and play a pivotal role in supporting economic growth,fostering employment,and enhancing people’s livelihoods.However,despite their significant and extensive organizational structures,only a fraction of these companies have established internal control systems,and even fewer possess robust ones.Building upon this premise and considering the prevailing circumstances of SMEs,this paper undertakes an empirical analysis of monetary fund management within this sector.It delves into the operational intricacies,exploring how monetary funds should be effectively implemented to ensure their safety and integrity.Furthermore,it proposes viable strategies to enhance the circulation efficiency of monetary funds,thereby maximizing benefits for enterprises.Addressing these challenges is crucial for SME managers striving to achieve sustainable profit growth and navigate the complexities of financial management. 展开更多
关键词 Monetary funds internal control Optimization scheme
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Internal Control Management and Risk Prevention Measures of State-Owned Enterprises
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作者 Bing Liu 《Journal of Electronic Research and Application》 2024年第3期1-6,共6页
As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an... As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development. 展开更多
关键词 State-owned enterprises internal control management Risk prevention
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A Study on the Internal Control and Countermeasures of Fixed Assets in Private Universities:A Case Study of N College
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作者 Guirong Ma Lili Ma 《Proceedings of Business and Economic Studies》 2024年第4期86-92,共7页
Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the alloc... Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the allocation and utilization of fixed assets,which reflects the overall characteristics of cautious allocation,maximum utilization,and delayed elimination in the actual management of fixed assets.This article aims to conduct research and analysis on the entire lifecycle process of the allocation,use,and disposal of fixed assets in private universities,summarize the problems existing in the internal control of fixed assets in private universities,and propose corresponding countermeasures and suggestions in a targeted manner. 展开更多
关键词 Private universities Fixed assets internal control and countermeasures
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