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control weakness</title> <meta name="description" content="Search results for: internal control weakness"> <meta name="keywords" content="internal control weakness"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="internal control weakness"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 13071</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: internal control weakness</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13071</span> Effect of Internal Control Weaknesses and Audit Opinion to the Findings of State Losses</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wiji%20Wijaya">Wiji Wijaya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20compliance%20findings" title="audit compliance findings">audit compliance findings</a>, <a href="https://publications.waset.org/abstracts/search?q=state%E2%80%99s%20loss" title=" state’s loss"> state’s loss</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20opinion" title=" audit opinion"> audit opinion</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title=" internal control"> internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20government" title=" local government"> local government</a> </p> <a href="https://publications.waset.org/abstracts/32766/effect-of-internal-control-weaknesses-and-audit-opinion-to-the-findings-of-state-losses" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32766.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">379</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13070</span> Investigating the Relationship Between Corporate Governance and Financial Performance Considering the Moderating Role of Opinion and Internal Control Weakness</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatemeh%20Norouzi">Fatemeh Norouzi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Today, financial performance has become one of the important issues in accounting and auditing that companies and their managers have paid attention to this issue and for this reason to the variables that are influential in this field. One of the things that can affect financial performance is corporate governance, which is examined in this research, although some things such as issues related to auditing can also moderate this relationship; Therefore, this research has been conducted with the aim of investigating the relationship between corporate governance and financial performance with regard to the moderating role of feedback and internal control weakness. The research is practical in terms of purpose, and in terms of method, it has been done in a post-event descriptive manner, in which the data has been analyzed using stock market data. Data collection has been done by using stock exchange data which has been extracted from the website of the Iraqi Stock Exchange, the statistical population of this research is all the companies admitted to the Iraqi Stock Exchange. . The statistical sample in this research is considered from 2014 to 2021, which includes 34 companies. Four different models have been considered for the research hypotheses, which are eight hypotheses, in this research, the analysis has been done using EXCEL and STATA15 software. In this article, collinearity test, integration test ,determination of fixed effects and correlation matrix results, have been used. The research results showed that the first four hypotheses were rejected and the second four hypotheses were confirmed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=size%20of%20the%20board%20of%20directors" title="size of the board of directors">size of the board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=duality%20of%20the%20CEO" title=" duality of the CEO"> duality of the CEO</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20control%20weakness" title=" internal control weakness"> internal control weakness</a> </p> <a href="https://publications.waset.org/abstracts/159176/investigating-the-relationship-between-corporate-governance-and-financial-performance-considering-the-moderating-role-of-opinion-and-internal-control-weakness" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159176.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">88</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13069</span> Ipsilateral Weakness Caused by Ipsilateral Stroke: A Case Series</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Naim%20Izet%20Kajtazi">Naim Izet Kajtazi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: There are few reported cases of ipsilateral weakness following ischemic or hemorrhagic stroke. In these rare cases, ipsilateral weakness is typically the result of damage to uncrossed components of the corticospinal tract (CST), which were recruited in response to previous CST injury. Patients and Methods: We report a series of six cases of acute ipsilateral weakness or numbness following a hemorrhagic or ischemic stroke from three medical institutions in Saudi Arabia. Results: Three of these patients presented with right-sided weakness caused by an ipsilateral right hemispheric stroke, while two exhibited left-sided symptoms and one had only left-sided numbness. In all six cases, the ipsilateral corona radiata, internal capsule, basal ganglia, insula, and thalamus were involved. No concomitant opposite hemisphere or brainstem lesion in none of the patients was evident. Two patients had previous strokes affecting the brainstem and left corona radiata, respectively. A complete stroke workup to reveal the cause of the stroke was carried out, however, no functional MRI was performed. Conclusion: Ischemic or hemorrhagic stroke may indeed result in ipsilateral weakness or numbness, though in very rare cases. We assume that the most likely mechanism of their ipsilateral weakness subsequent to the ipsilateral stroke was a functional reorganization favoring CST pathways within the ipsilateral hemisphere. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=stroke" title="stroke">stroke</a>, <a href="https://publications.waset.org/abstracts/search?q=weakness" title=" weakness"> weakness</a>, <a href="https://publications.waset.org/abstracts/search?q=MRI%20brain" title=" MRI brain"> MRI brain</a>, <a href="https://publications.waset.org/abstracts/search?q=stroke%20unit" title=" stroke unit"> stroke unit</a> </p> <a href="https://publications.waset.org/abstracts/160862/ipsilateral-weakness-caused-by-ipsilateral-stroke-a-case-series" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/160862.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">95</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13068</span> Design of Lead-Lag Based Internal Model Controller for Binary Distillation Column</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rakesh%20Kumar%20Mishra">Rakesh Kumar Mishra</a>, <a href="https://publications.waset.org/abstracts/search?q=Tarun%20Kumar%20Dan"> Tarun Kumar Dan </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Lead-Lag based Internal Model Control method is proposed based on Internal Model Control (IMC) strategy. In this paper, we have designed the Lead-Lag based Internal Model Control for binary distillation column for SISO process (considering only bottom product). The transfer function has been taken from Wood and Berry model. We have find the composition control and disturbance rejection using Lead-Lag based IMC and comparing with the response of simple Internal Model Controller. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=SISO" title="SISO">SISO</a>, <a href="https://publications.waset.org/abstracts/search?q=lead-lag" title=" lead-lag"> lead-lag</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20model%20control" title=" internal model control"> internal model control</a>, <a href="https://publications.waset.org/abstracts/search?q=wood%20and%20berry" title=" wood and berry"> wood and berry</a>, <a href="https://publications.waset.org/abstracts/search?q=distillation%20column" title=" distillation column "> distillation column </a> </p> <a href="https://publications.waset.org/abstracts/20701/design-of-lead-lag-based-internal-model-controller-for-binary-distillation-column" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20701.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">646</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13067</span> Impact of Internal Control on Fraud Detection and Prevention: A Survey of Selected Organisations in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amos%20Olusola%20Akinola">Amos Olusola Akinola</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study is to evaluate the internal control system on fraud prevention in Nigerian business organizations. A survey research was undertaken in five organizations from the banking and manufacturing sectors in Nigeria using the simple random sampling technique and primary data was obtained with the aid structured questionnaire drawn on five likert’s scale. Four Hypotheses were formulated and tested using the T-test Statistics, Correlation and Regression Analysis at 95% confidence interval. It was discovered that internal control has a significant positive relationship with fraud prevention and that a weak internal control system permits fraudulent activities among staff. Based on the findings, it was recommended that organizations should continually and methodically review and evaluate the components of its internal control system whether activities are working as planned or not and that every organization should have pre-determined guidelines for conducting its operations and ensures compliance with these set guidelines while proactive steps should be taken to establish the independence of the internal audit by making the audit reportable to the governing council of an organization and not the chief executive officer. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title="internal control">internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20system" title=" internal system"> internal system</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title=" internal audit"> internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention" title=" fraud prevention"> fraud prevention</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20detection" title=" fraud detection"> fraud detection</a> </p> <a href="https://publications.waset.org/abstracts/40751/impact-of-internal-control-on-fraud-detection-and-prevention-a-survey-of-selected-organisations-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/40751.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">385</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13066</span> The Role of Internal and External Control in the Migrant Related Representations of Right-Wing Extremists</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Gabriella%20Kengyel">Gabriella Kengyel</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to describe the differences between the attitudes of the right-wing extremists with internal or external control towards migrants. They both have a significantly higher score on Rotter's Locus of Control Scale, and they are quite xenophobic (54%) according to Bogardus Social Distance Scale. Present research suggests their motives are different. Principle components analysis shows that extremists with internal control reject migrants because of welfare chauvinism and they think that there is some kind of political conspirationism behind the European Refugee Crisis. Contrarily extremist with external control believe in a common enemy and they are significantly more ethnocentric and less skeptical in politics. Results suggest that extremist with internal control shows hostility toward minorities and migrants mainly because of their own reference group. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=control" title="control">control</a>, <a href="https://publications.waset.org/abstracts/search?q=extremist" title=" extremist"> extremist</a>, <a href="https://publications.waset.org/abstracts/search?q=migrant" title=" migrant"> migrant</a>, <a href="https://publications.waset.org/abstracts/search?q=right-wing" title=" right-wing"> right-wing</a> </p> <a href="https://publications.waset.org/abstracts/41807/the-role-of-internal-and-external-control-in-the-migrant-related-representations-of-right-wing-extremists" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41807.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">278</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13065</span> Internal Audit and the Effectiveness and Efficiency of Operations in Hospitals</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Naziru%20Suleiman">Naziru Suleiman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The ever increasing cases of financial frauds and corporate accounting scandals in recent years have raised more concern on the operation of internal control mechanisms and performance of the internal audit departments in organizations. In most cases the seeming presence of both the internal control system and internal audit in organizations do not prove useful as frauds errors and irregularities are being perpetuated. The aim of this study, therefore, is to assess the role of internal audit in achieving the objectives of internal control system of federal hospitals in Kano State from the perception of the respondents. The study used survey research design and generated data from primary source by means of questionnaire. A total number of 100 copies of questionnaire were administered out of which 68 were duly completed and returned. Cronbach’s alpha was used to test the internal validity of the various items in the constructs. Descriptive statistics, chi-square test, Mann Whitney U test and Kruskal Wallis ANOVA were employed for the analysis of data. The study finds that from the perception of the respondents, internal audit departments in Federal Hospitals in Kano State are effective and that they contribute positively to the overall attainment of the objectives of internal control system of these hospitals. There is no significant difference found on the views of the respondents from the three hospitals. Hence, the study concludes that strong and functional internal audit department is a basic requirement for effectiveness of operations of the internal control system. In the light of the findings, it is recommended that internal audit should continue to ensure that the objectives of internal control system of these hospitals are achieved through proper and adequate evaluation and review of the system. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title="internal audit">internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title=" internal control"> internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=federal%20hospitals" title=" federal hospitals"> federal hospitals</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20frauds" title=" financial frauds"> financial frauds</a> </p> <a href="https://publications.waset.org/abstracts/7110/internal-audit-and-the-effectiveness-and-efficiency-of-operations-in-hospitals" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7110.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">353</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13064</span> Research on Measuring Operational Risk in Commercial Banks Based on Internal Control</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Baobao%20Li">Baobao Li</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Operational risk covers all operations of commercial banks and has a close relationship with the bank’s internal control. But in the commercial banks' management practice, internal control is always separated from the operational risk measurement. With the increasing of operational risk events in recent years, operational risk is paid more and more attention by regulators and banks’ managements. The paper first discussed the relationship between internal control and operational risk management and used CVaR-POT model to measure operational risk, and then put forward a modified measurement method (to use operational risk assessment results to modify the measurement results of the CVaR-POT model). The paper also analyzed the necessity and rationality of this method. The method takes into consideration the influence of internal control, improves the accuracy and effectiveness of operational risk measurement and save the economic capital for commercial banks, avoiding the drawbacks of using some mainstream models one-sidedly. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=commercial%20banks" title="commercial banks">commercial banks</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title=" internal control"> internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=operational%20risk" title=" operational risk"> operational risk</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20measurement" title=" risk measurement"> risk measurement</a> </p> <a href="https://publications.waset.org/abstracts/10143/research-on-measuring-operational-risk-in-commercial-banks-based-on-internal-control" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/10143.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">398</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13063</span> Research on Executive Compensation Incentives and Internal Control: Evidence from China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yinjie%20Han">Yinjie Han</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the impact of executive compensation incentives on internal control effectiveness and further analyzes the moderating role of digital transformation in this relationship. Through empirical analysis of relevant data of A-share listed companies in Shanghai and Shenzhen from 2012 to 2022, the results of the study show that there is a significant positive relationship between executive compensation incentives and internal control quality. Digital transformation plays an important moderating role in this relationship. Specifically, executive compensation incentives directly enhance the effectiveness of internal control by increasing executives' motivation and responsibility. At the same time, digital transformation further strengthens the positive impact of executive compensation incentives on the quality of internal controls by increasing information transparency and management efficiency. In addition, the study finds that the impact of executive compensation incentives on internal control quality is more significant in firms with higher levels of digital transformation. This study provides theoretical and practical guidance for enterprises to design and implement effective executive compensation incentives, promote digital transformation, and improve internal control quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=executive%20compensation%20incentives" title="executive compensation incentives">executive compensation incentives</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title=" internal control"> internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20transformation" title=" digital transformation"> digital transformation</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/191941/research-on-executive-compensation-incentives-and-internal-control-evidence-from-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/191941.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">22</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13062</span> Mixed-ownership Reform and Quality of Internal Control of State-owned Enterprises: Logic and Evidence</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mao%20Ju">Mao Ju</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As a capital organizing form, the mixed-ownership reform of state-owned enterprises (SOEs) is an important way to stimulate enterprises’ vitality through reshaping the shareholding structure, enhancing mutual complementation of shareholders’ resources, and improving corporate governance and the quality of internal control. Based on the process of mixed-ownership reform and according to IPO and the change in the key shareholding structure of the listed companies, this paper divides the reform into two stages: primary mixed-ownership reform and secondary mixed-ownership reform (deeper mixed-ownership reform), and uses this as the basis to construct the proxy variable of the mixed-ownership reform of SOEs, research on the relationship between the mixed-ownership reform of SOEs and the quality of internal control. The research reveals that: (1) SOEs completing a secondary mixed-ownership reform can enhance the quality of internal control; (2) In the secondary mixed-ownership reform, the introduction of heterogeneous major shareholders will generate more obvious enhancement in the quality of internal control than the introduction of homogeneous major shareholders. Further research shows that the internal environment and marketization process play a moderating role in the process of the secondary mixed-ownership reform affecting the quality of internal control, that is, a better internal environment or a higher degree of marketization can promote the improvement of the quality of internal control in secondary mixed-ownership reform. The conclusion of the research provides experimental evidence for the expected results of the mixed-ownership reform policy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=mixed-ownership%20reform%20of%20state-owned%20enterprises" title="mixed-ownership reform of state-owned enterprises">mixed-ownership reform of state-owned enterprises</a>, <a href="https://publications.waset.org/abstracts/search?q=secondary%20mixed-ownership%20reform" title=" secondary mixed-ownership reform"> secondary mixed-ownership reform</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20internal%20control" title=" quality of internal control"> quality of internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=primary%20mixed-ownership%20reform" title=" primary mixed-ownership reform"> primary mixed-ownership reform</a> </p> <a href="https://publications.waset.org/abstracts/192530/mixed-ownership-reform-and-quality-of-internal-control-of-state-owned-enterprises-logic-and-evidence" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192530.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">20</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13061</span> Effective Internal Control System in the Nasarawa State Tertiary Educational Institutions for Efficiency- A Case of Nasarawa State Polytechnic Lafia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dauda%20Ibrahim%20Adagye">Dauda Ibrahim Adagye</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Effective internal control system in the bursary unit of tertiary educational institutions is geared toward achieving quality teaching, learning, and research environment and as well assist the management of the institutions, particularly when decisions are to be made. While internal control system exists in all institutions, the outlined objectives above are far from being achieved. The paper; therefore, assesses the effectiveness of internal control system in tertiary educational institutions in Nasarawa State, Nigeria with the specific focus on the Nasarawa state Polytechnic, Lafia. The study is survey; hence, a simple closed-ended questionnaire was developed and administered to a sample of twenty-seven (27) member staff from the Bursary and the internal audit unit of the Nasarawa State Polytechnic, Lafia to obtain data for analysis purposes and to test the study hypothesis. Responses from the questionnaire were analyzed using a simple percentage and chi-square. Findings shows that the right people are not assigned to the right job in the department, budget, and management accounting were never used in the institution’s operations and checking of subordinate by their superior officers is not regular. This renders the current internal control structure of the Polytechnic as ineffective and weak. The paper therefore, recommends that: transparency should be seen as significant, as the institution work toward meeting its objectives, therefore, it means that the right staff is assigned to the right job and regular checking of the subordinates by their ensued superiors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title="internal control">internal control</a>, <a href="https://publications.waset.org/abstracts/search?q=tertiary%20educational%20intuitions" title=" tertiary educational intuitions"> tertiary educational intuitions</a>, <a href="https://publications.waset.org/abstracts/search?q=efficiency" title=" efficiency"> efficiency</a> </p> <a href="https://publications.waset.org/abstracts/38071/effective-internal-control-system-in-the-nasarawa-state-tertiary-educational-institutions-for-efficiency-a-case-of-nasarawa-state-polytechnic-lafia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/38071.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">213</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13060</span> A Constrained Model Predictive Control Scheme for Simultaneous Control of Temperature and Hygrometry in Greenhouses</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ayoub%20Moufid">Ayoub Moufid</a>, <a href="https://publications.waset.org/abstracts/search?q=Najib%20Bennis"> Najib Bennis</a>, <a href="https://publications.waset.org/abstracts/search?q=Soumia%20El%20Hani"> Soumia El Hani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of greenhouse climate control is to improve the culture development and to minimize the production costs. A greenhouse is an open system to external environment and the challenge is to regulate the internal climate despite the strong meteorological disturbances. The internal state of greenhouse considered in this work is defined by too relevant and coupled variables, namely inside temperature and hygrometry. These two variables are chosen to describe the internal state of greenhouses due to their importance in the development of plants and their sensitivity to external climatic conditions, sources of weather disturbances. A multivariable model is proposed and validated by considering a greenhouse as black-box system and the least square method is applied to parameters identification basing on collected experimental measures. To regulate the internal climate, we propose a Model Predictive Control (MPC) scheme. This one considers the measured meteorological disturbances and the physical and operational constraints on the control and state variables. A successful feasibility study of the proposed controller is presented, and simulation results show good performances despite the high interaction between internal and external variables and the strong external meteorological disturbances. The inside temperature and hygrometry are tracking nearly the desired trajectories. A comparison study with an On/Off control applied to the same greenhouse confirms the efficiency of the MPC approach to inside climate control. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=climate%20control" title="climate control">climate control</a>, <a href="https://publications.waset.org/abstracts/search?q=constraints" title=" constraints"> constraints</a>, <a href="https://publications.waset.org/abstracts/search?q=identification" title=" identification"> identification</a>, <a href="https://publications.waset.org/abstracts/search?q=greenhouse" title=" greenhouse"> greenhouse</a>, <a href="https://publications.waset.org/abstracts/search?q=model%20predictive%20control" title=" model predictive control"> model predictive control</a>, <a href="https://publications.waset.org/abstracts/search?q=optimization" title=" optimization"> optimization</a> </p> <a href="https://publications.waset.org/abstracts/91637/a-constrained-model-predictive-control-scheme-for-simultaneous-control-of-temperature-and-hygrometry-in-greenhouses" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/91637.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">206</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13059</span> Bank Internal Controls and Credit Risk in Europe: A Quantitative Measurement Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ellis%20Kofi%20Akwaa-Sekyi">Ellis Kofi Akwaa-Sekyi</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordi%20Moreno%20Gen%C3%A9"> Jordi Moreno Gené</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Managerial actions which negatively profile banks and impair corporate reputation are addressed through effective internal control systems. Disregard for acceptable standards and procedures for granting credit have affected bank loan portfolios and could be cited for the crises in some European countries. The study intends to determine the effectiveness of internal control systems, investigate whether perceived agency problems exist on the part of board members and to establish the relationship between internal controls and credit risk among listed banks in the European Union. Drawing theoretical support from the behavioural compliance and agency theories, about seventeen internal control variables (drawn from the revised COSO framework), bank-specific, country, stock market and macro-economic variables will be involved in the study. A purely quantitative approach will be employed to model internal control variables covering the control environment, risk management, control activities, information and communication and monitoring. Panel data from 2005-2014 on listed banks from 28 European Union countries will be used for the study. Hypotheses will be tested and the Generalized Least Squares (GLS) regression will be run to establish the relationship between dependent and independent variables. The Hausman test will be used to select whether random or fixed effect model will be used. It is expected that listed banks will have sound internal control systems but their effectiveness cannot be confirmed. A perceived agency problem on the part of the board of directors is expected to be confirmed. The study expects significant effect of internal controls on credit risk. The study will uncover another perspective of internal controls as not only an operational risk issue but credit risk too. Banks will be cautious that observing effective internal control systems is an ethical and socially responsible act since the collapse (crisis) of financial institutions as a result of excessive default is a major contagion. This study deviates from the usual primary data approach to measuring internal control variables and rather models internal control variables in a quantitative approach for the panel data. Thus a grey area in approaching the revised COSO framework for internal controls is opened for further research. Most bank failures and crises could be averted if effective internal control systems are religiously adhered to. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agency%20theory" title="agency theory">agency theory</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20risk" title=" credit risk"> credit risk</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20controls" title=" internal controls"> internal controls</a>, <a href="https://publications.waset.org/abstracts/search?q=revised%20COSO%20framework" title=" revised COSO framework"> revised COSO framework</a> </p> <a href="https://publications.waset.org/abstracts/44022/bank-internal-controls-and-credit-risk-in-europe-a-quantitative-measurement-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/44022.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">316</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13058</span> Determine the Effectiveness of Group Therapy with Reality Therapy Approach to Reduce Symptoms of Anxiety, Increase Self-esteem, and Internal Control in Infertile Women</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fatemeh%20Alsadat%20Borhani">Fatemeh Alsadat Borhani</a>, <a href="https://publications.waset.org/abstracts/search?q=Hassan%20Heydari"> Hassan Heydari</a>, <a href="https://publications.waset.org/abstracts/search?q=Mansour%20Abdi"> Mansour Abdi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study to determine the effectiveness of group therapy with approach reality therapy in reducing symptoms of anxiety and increased self- esteem and internal control of infertile women. The population of this study is all infertile women in Qom city in 2012 that with the use of purposeful sampling, 32 individuals were selected as sample. 16 individuals of infertile women in the control group and 16 infertile women in the experimental group is replaced. The research design was of type quasi-experimental with design pretest-posttest with control group. Thus, infertile women were randomly appointed in the experimental and control groups. Also, in this study data through normalized questionnaires, the Beck Anxiety scale, Rotter's Locus of control inventory, Cooper Smith self-esteem inventory was collected. For analysis of data, descriptive statistics, mean, standard deviation and inferential statistics, one way analysis of covariance model with SPSS version 20 software was used. The findings indicated that intervention of the group therapy with approach reality therapy in experimental group reduced symptoms of anxiety and mutually increased self-esteem and internal control in infertile women of experimental group. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=reality%20therapy" title="reality therapy">reality therapy</a>, <a href="https://publications.waset.org/abstracts/search?q=infertile%20women" title=" infertile women"> infertile women</a>, <a href="https://publications.waset.org/abstracts/search?q=anxiety" title=" anxiety"> anxiety</a>, <a href="https://publications.waset.org/abstracts/search?q=self%20esteem" title=" self esteem"> self esteem</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20control" title=" internal control "> internal control </a> </p> <a href="https://publications.waset.org/abstracts/20903/determine-the-effectiveness-of-group-therapy-with-reality-therapy-approach-to-reduce-symptoms-of-anxiety-increase-self-esteem-and-internal-control-in-infertile-women" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20903.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">574</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13057</span> A Case Study on the Effect of a Mobility Focused Exercise Training in Rehabilitation of an Elite Weightlifter with Shoulder Pain and Weakness</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lingling%20Li">Lingling Li</a>, <a href="https://publications.waset.org/abstracts/search?q=Peng%20Zhao"> Peng Zhao</a>, <a href="https://publications.waset.org/abstracts/search?q=Runze%20Guan"> Runze Guan</a>, <a href="https://publications.waset.org/abstracts/search?q=Alice%20Jones"> Alice Jones</a>, <a href="https://publications.waset.org/abstracts/search?q=Tao%20Yu"> Tao Yu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: Shoulder pain and weakness are associated with complex pathologies and often precludes weightlifters from participation in training. The role and mode of exercise training in weightlifters with shoulder pathology remains unclear. Objectives: This case report described an exercise program in management of an elite weightlifter with primary complaint of right shoulder pain and weakness. Methods: A 22-year-old weightlifter presented with 2-year duration of right shoulder pain and weakness which was worsened by routine weightlifting training, and symptoms were not relieved with steroid injection, manual therapy nor usual physiotherapy. There was a limitation in all active range of motion especially horizontal extension (13ᵒ) and external rotation (41ᵒ) with pain intensity at 4/10 and 10/10 (numeric pain rating score) respectively. Muscle weakness was most significant at supraspinatus and teres minor, 38% and 27% respectively compared to his left shoulder (hand-held dynamometry, Micro FET2). An exercise training program focusing on improving mobility was designed for this athlete following a comprehensive physical assessment. Exercises included specific stretching, muscle activating and scapular stability training; once per day, and for 60 minutes each session. All exercises were completed under instruction as pain allowed. Quantitative assessment was conducted at the end of each week for 3 weeks. Outcomes: After the program, the athlete was pain-free in all movements except the O’Brien active compression internal rotation test, the pain was however reduced from 10/10 to 3/10. The horizontal extension and external rotation range increased to 79ᵒ to 120ᵒ respectively, and strength of all rotator cuff muscles returned to normal. At 1-month follow up, the athlete was totally pain-free and had returned to normal function and weightlifting training activities. The outcomes sustained through 6-month and one year. Conclusion: This case report supports the use of a mobility-focused exercise program for management of shoulder pain and weakness in an elite weightlifter athlete. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=exercise%20training" title="exercise training">exercise training</a>, <a href="https://publications.waset.org/abstracts/search?q=mobility" title=" mobility"> mobility</a>, <a href="https://publications.waset.org/abstracts/search?q=rehabilitation" title=" rehabilitation"> rehabilitation</a>, <a href="https://publications.waset.org/abstracts/search?q=shoulder%20pain" title=" shoulder pain"> shoulder pain</a>, <a href="https://publications.waset.org/abstracts/search?q=weightlifting" title=" weightlifting"> weightlifting</a> </p> <a href="https://publications.waset.org/abstracts/82071/a-case-study-on-the-effect-of-a-mobility-focused-exercise-training-in-rehabilitation-of-an-elite-weightlifter-with-shoulder-pain-and-weakness" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82071.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">180</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13056</span> Continuous and Discontinuos Modeling of Wellbore Instability in Anisotropic Rocks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=C.%20Deangeli">C. Deangeli</a>, <a href="https://publications.waset.org/abstracts/search?q=P.%20Obentaku%20Obenebot"> P. Obentaku Obenebot</a>, <a href="https://publications.waset.org/abstracts/search?q=O.%20Omwanghe"> O. Omwanghe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study focuses on the analysis of wellbore instability in rock masses affected by weakness planes. The occurrence of failure in such a type of rocks can occur in the rock matrix and/ or along the weakness planes, in relation to the mud weight gradient. In this case the simple Kirsch solution coupled with a failure criterion cannot supply a suitable scenario for borehole instabilities. Two different numerical approaches have been used in order to investigate the onset of local failure at the wall of a borehole. For each type of approach the influence of the inclination of weakness planes has been investigates, by considering joint sets at 0°, 35° and 90° to the horizontal. The first set of models have been carried out with FLAC 2D (Fast Lagrangian Analysis of Continua) by considering the rock material as a continuous medium, with a Mohr Coulomb criterion for the rock matrix and using the ubiquitous joint model for accounting for the presence of the weakness planes. In this model yield may occur in either the solid or along the weak plane, or both, depending on the stress state, the orientation of the weak plane and the material properties of the solid and weak plane. The second set of models have been performed with PFC2D (Particle Flow code). This code is based on the Discrete Element Method and considers the rock material as an assembly of grains bonded by cement-like materials, and pore spaces. The presence of weakness planes is simulated by the degradation of the bonds between grains along given directions. In general the results of the two approaches are in agreement. However the discrete approach seems to capture more complex phenomena related to local failure in the form of grain detachment at wall of the borehole. In fact the presence of weakness planes in the discontinuous medium leads to local instability along the weak planes also in conditions not predicted from the continuous solution. In general slip failure locations and directions do not follow the conventional wellbore breakout direction but depend upon the internal friction angle and the orientation of the bedding planes. When weakness plane is at 0° and 90° the behaviour are similar to that of a continuous rock material, but borehole instability is more severe when weakness planes are inclined at an angle between 0° and 90° to the horizontal. In conclusion, the results of the numerical simulations show that the prediction of local failure at the wall of the wellbore cannot disregard the presence of weakness planes and consequently the higher mud weight required for stability for any specific inclination of the joints. Despite the discrete approach can simulate smaller areas because of the large number of particles required for the generation of the rock material, however it seems to investigate more correctly the occurrence of failure at the miscroscale and eventually the propagation of the failed zone to a large portion of rock around the wellbore. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=continuous-%20discontinuous" title="continuous- discontinuous">continuous- discontinuous</a>, <a href="https://publications.waset.org/abstracts/search?q=numerical%20%20modelling" title=" numerical modelling"> numerical modelling</a>, <a href="https://publications.waset.org/abstracts/search?q=weakness%20planes%20wellbore" title=" weakness planes wellbore"> weakness planes wellbore</a>, <a href="https://publications.waset.org/abstracts/search?q=FLAC%202D" title=" FLAC 2D"> FLAC 2D</a> </p> <a href="https://publications.waset.org/abstracts/27571/continuous-and-discontinuos-modeling-of-wellbore-instability-in-anisotropic-rocks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27571.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">499</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13055</span> Development the Sensor Lock Knee Joint and Evaluation of Its Effect on Walking and Energy Consumption in Subjects With Quadriceps Weakness</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mokhtar%20Arazpour">Mokhtar Arazpour</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Objectives: Recently a new kind of stance control knee joint has been developed called the 'sensor lock.' This study aimed to develop and evaluate 'sensor lock', which could potentially solve the problems of walking parameters and gait symmetry in subjects with quadriceps weakness. Methods: Nine subjects with quadriceps weakness were enrolled in this study. A custom-made knee ankle foot orthosis (KAFO) with the same set of components was constructed for each participant. Testing began after orthotic gait training was completed with each of the KAFOs and subjects demonstrated that they could safely walk with crutches. Subjects rested 30 minutes between each trial. The 10 meters walking test is used to assess walking speed in meters/second (m/s). The total time taken to ambulate 6 meters (m) is recorded to the nearest hundredth of a second. 6 m is then divided by the total time (in seconds) taken to ambulate and recorded in m/s. The 6 Minutes Walking Test was used to assess walking endurance in this study. Participants walked around the perimeter of a set circuit for a total of six minutes. To evaluate Physiological cost index (PCI), the subjects were asked to walk using each type of KAFOs along a pre-determined 40 m rectangular walkway at their comfortable self-selected speed. A stopwatch was used to calculate the speed of walking by measuring the time between starting and stopping time and the distance walked. Results: The use of a KAFO fitted with the “sensor lock” knee joint resulted in improvements to walking speed, distance walked and physiological cost index when compared with the knee joint in lock mode. Conclusions: This study demonstrated that the use of a KAFO with the “sensor lock” knee joint could provide significant benefits for subjects with a quadriceps weakness when compared to a KAFO with the knee joint in lock mode. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=stance%20control%20knee%20joint" title="stance control knee joint">stance control knee joint</a>, <a href="https://publications.waset.org/abstracts/search?q=knee%20ankle%20foot%20orthosis" title=" knee ankle foot orthosis"> knee ankle foot orthosis</a>, <a href="https://publications.waset.org/abstracts/search?q=quadriceps%20weakness" title=" quadriceps weakness"> quadriceps weakness</a>, <a href="https://publications.waset.org/abstracts/search?q=walking" title=" walking"> walking</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20consumption" title=" energy consumption"> energy consumption</a> </p> <a href="https://publications.waset.org/abstracts/159204/development-the-sensor-lock-knee-joint-and-evaluation-of-its-effect-on-walking-and-energy-consumption-in-subjects-with-quadriceps-weakness" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159204.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">125</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13054</span> Guidelines for Proper Internal Control of Internet Payment: A Case Study of Internet Payment Gateway, Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pichamon%20Chansuchai">Pichamon Chansuchai</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The objective of this research were to investigate electronic payment system on the internet and offer the guidelines for proper internal control of the payment system based on international standard security control (ISO/IEC 17799:2005),in a case study of payment of the internet, Thailand. The guidelines covered five important areas: (1) business requirement for access control, (2) information systems acquisition, development and maintenance, (3) information security incident management, (4) business continuity management, and (5) compliance with legal requirement. The findings from this qualitative study revealed the guidelines for proper internet control that were more reliable and allow the same line of business to implement the same system of control. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit" title="audit">audit</a>, <a href="https://publications.waset.org/abstracts/search?q=best%20practice" title=" best practice"> best practice</a>, <a href="https://publications.waset.org/abstracts/search?q=internet" title=" internet"> internet</a>, <a href="https://publications.waset.org/abstracts/search?q=payment" title=" payment"> payment</a> </p> <a href="https://publications.waset.org/abstracts/14455/guidelines-for-proper-internal-control-of-internet-payment-a-case-study-of-internet-payment-gateway-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/14455.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">500</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13053</span> Sport Motivation and the Control Center of Football Players of Iran</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khaidan%20Hatami">Khaidan Hatami</a>, <a href="https://publications.waset.org/abstracts/search?q=Mehran%20Nasiri"> Mehran Nasiri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of following research was the analysis between sport motivation and control center of football players of Iran. All the players employed in Iran’s football league are included in the population of the research. So, 360 players, every level 120 players ( Youth, U-21 and adults ) playing in Guilan, Kurdistan and Kermanshah province having professional football league in first and second level league were randomly and selectively taken and included the population. The current research is of descriptive and solidarity types. Instruments of measurement are three personal questionnaires, sport motivation (SMS) of Politer and partners (1995), control center of Berger (1986) which their valid content were confirmed by experts in sport management field. The internal stability of questions were analyzed by Alfa Cronbach respectively for sport obligation questionnaire (0.82) and control center (0.86) to analysis and evaluate data, Kolmogrouf-Smirnov, Spearman Correlation, Kruskal-Wallis test, Whitney U, Freedman and T-Wilcoxon were used in a meaningful level (P ≤ 0/05). The results showed positive and meaningful relation between control center of football players in youth, U-21 and adults and sport motivation of football players. So, it can be concluded, people with internal control against those with external one have more internal sport motivation and follow the team goals with more mental power. So, it’s recommended to coaches to use sport psychologist in their teams to internalize the people’s needs by scientific method by taking the mental issues and the type of control in people on life events. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sport%20motivation" title="sport motivation">sport motivation</a>, <a href="https://publications.waset.org/abstracts/search?q=control%20center" title=" control center"> control center</a>, <a href="https://publications.waset.org/abstracts/search?q=internal" title=" internal"> internal</a>, <a href="https://publications.waset.org/abstracts/search?q=external%20football%20players" title=" external football players"> external football players</a> </p> <a href="https://publications.waset.org/abstracts/33306/sport-motivation-and-the-control-center-of-football-players-of-iran" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33306.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">481</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13052</span> Literature Review and Evaluation of the Internal Marketing Theory</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hsiao%20Hsun%20Yuan">Hsiao Hsun Yuan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Internal marketing was proposed in 1970s. The theory of the concept has continually changed over the past forty years. This study discussed the following themes: the definition and implication of internal marketing, the progress of its development, and the evolution of its theoretical model. Moreover, the study systematically organized the strategies of the internal marketing theory adopted on enterprise and how they were put into practice. It also compared the empirical studies focusing on how the existent theories influenced the important variables of internal marketing. The results of this study are expected to serve as references for future exploration of the boundary and studies aiming at how internal marketing is applied to different types of enterprises. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20responsibility" title="corporate responsibility">corporate responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=employee%20organizational%20performance" title=" employee organizational performance"> employee organizational performance</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20marketing" title=" internal marketing"> internal marketing</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20customer" title=" internal customer"> internal customer</a> </p> <a href="https://publications.waset.org/abstracts/52645/literature-review-and-evaluation-of-the-internal-marketing-theory" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52645.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">356</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13051</span> Internal Capital Market Efficiency Study Based on Improved Cash Flow Sensitivity Coefficient - Take Tomorrow Group as an Example</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Peng%20Lu">Peng Lu</a>, <a href="https://publications.waset.org/abstracts/search?q=Liu%20Ting"> Liu Ting</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Because of the difficulty of financing from the external capital market, the reorganization and merger of private enterprises have formed a family group, seeking the help of the internal capital market to alleviate the capital demand. However, the inefficiency of the internal capital market can damage the effect it should have played, and even hinder the development of enterprises. This paper takes the "Tomorrow Group" as the research object to carry on the case analysis. After using the improved cash flow sensitivity coefficient to measure the efficiency of the internal capital market of Tomorrow Group, the inefficiency phenomenon is found. Then the analysis reveals that the reasons for its inefficiency include that the pyramidal equity structure is conducive to control, the separation of cash flow rights and control rights, the concentration of equity leads to poor balance, the abandonment of real industries and information asymmetry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tomorrow%20group" title="tomorrow group">tomorrow group</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20capital%20market" title=" internal capital market"> internal capital market</a>, <a href="https://publications.waset.org/abstracts/search?q=related-party%20transactions" title=" related-party transactions"> related-party transactions</a>, <a href="https://publications.waset.org/abstracts/search?q=Baotou%20tomorrow%20technology%20Co." title=" Baotou tomorrow technology Co."> Baotou tomorrow technology Co.</a>, <a href="https://publications.waset.org/abstracts/search?q=LTD" title=" LTD"> LTD</a> </p> <a href="https://publications.waset.org/abstracts/116397/internal-capital-market-efficiency-study-based-on-improved-cash-flow-sensitivity-coefficient-take-tomorrow-group-as-an-example" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/116397.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">136</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13050</span> Control-Oriented Enhanced Zero-Dimensional Two-Zone Combustion Modelling of Internal Combustion Engines </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Razieh%20Arian">Razieh Arian</a>, <a href="https://publications.waset.org/abstracts/search?q=Hadi%20Adibi-Asl"> Hadi Adibi-Asl</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper investigates an efficient combustion modeling for cycle simulation of internal combustion engine (ICE) studies. The term “efficient model” means that the models must generate desired simulation results while having fast simulation time. In other words, the efficient model is defined based on the application of the model. The objective of this study is to develop math-based models for control applications or shortly control-oriented models. This study compares different modeling approaches used to model the ICEs such as mean-value models, zero dimensional, quasi-dimensional, and multi-dimensional models for control applications. Mean-value models have been widely used for model-based control applications, but recently by developing advanced simulation tools (e.g. Maple/MapleSim) the higher order models (more complex) could be considered as control-oriented models. This paper presents the enhanced zero-dimensional cycle-by-cycle modeling and simulation of a spark ignition engine with a two-zone combustion model. The simulation results are cross-validated against the simulation results from GT-Power package and show a good agreement in terms of trends and values. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Two-zone%20combustion" title="Two-zone combustion">Two-zone combustion</a>, <a href="https://publications.waset.org/abstracts/search?q=control-oriented%20model" title=" control-oriented model"> control-oriented model</a>, <a href="https://publications.waset.org/abstracts/search?q=wiebe%20function" title=" wiebe function"> wiebe function</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20combustion%20engine" title=" internal combustion engine"> internal combustion engine</a> </p> <a href="https://publications.waset.org/abstracts/59939/control-oriented-enhanced-zero-dimensional-two-zone-combustion-modelling-of-internal-combustion-engines" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/59939.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">341</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13049</span> An Examination of Internal Control System, Executive Duality and Audit Alarm Committee of Listed Nigerian Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mansur%20Lubabah%20Kwanbo">Mansur Lubabah Kwanbo </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Existing literatures have demonstrated the importance of executive duality (ED) and audit committee (AC) in the financial growth of companies. To some extent this points to corporate governance mechanism aiming at addressing makers and implementers of company policies to be centered on promoting only company objectives. However, furthering organizational objectives needs an adequate structure of control to realize that. Recent development in the various industries in Nigeria have indicated the internal control system (ICS)has not been able to adequately address most of the activities that results in ills of sustaining growth for these industries. It is from this premise the study has as one of its objective to determine the extent to which ICS significantly relates to ED and AC in listed Nigerian corporation. Data were sourced from 308 financial statements and accounts of the corporations that made the sample of the study. Logistic regression aided the test of the hypothesis formulated for the study. Findings revealed a significant relationship between the study variables. The study concludes that the internal control system (ICS) is effective despite the bifurcation of executive duality (ED) and the presence of the Audit Committee (AC) to the extent of preventing ills that encourage lack of sustainability of company’s growth. Sustaining legitimate policies that translate into huge earnings, and create value to stake holders should be pursued. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee%20%28AC%29" title="audit committee (AC)">audit committee (AC)</a>, <a href="https://publications.waset.org/abstracts/search?q=executive%20duality%20%28ED%29" title=" executive duality (ED)"> executive duality (ED)</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20control%20system%20%28ICS%29" title=" internal control system (ICS)"> internal control system (ICS)</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a> </p> <a href="https://publications.waset.org/abstracts/28996/an-examination-of-internal-control-system-executive-duality-and-audit-alarm-committee-of-listed-nigerian-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28996.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">295</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13048</span> Internal Leakage Analysis from Pd to Pc Port Direction in ECV Body Used in External Variable Type A/C Compressor</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Iqbal%20Mahmud">M. Iqbal Mahmud</a>, <a href="https://publications.waset.org/abstracts/search?q=Haeng%20Muk%20Cho"> Haeng Muk Cho</a>, <a href="https://publications.waset.org/abstracts/search?q=Seo%20Hyun%20Sang"> Seo Hyun Sang</a>, <a href="https://publications.waset.org/abstracts/search?q=Wang%20Wen%20Hai"> Wang Wen Hai</a>, <a href="https://publications.waset.org/abstracts/search?q=Chang%20Heon%20Yi"> Chang Heon Yi</a>, <a href="https://publications.waset.org/abstracts/search?q=Man%20Ik%20Hwang"> Man Ik Hwang</a>, <a href="https://publications.waset.org/abstracts/search?q=Dae%20Hoon%20Kang"> Dae Hoon Kang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Solenoid operated electromagnetic control valve (ECV) playing an important role for car’s air conditioning control system. ECV is used in external variable displacement swash plate type compressor and controls the entire air conditioning system by means of a pulse width modulation (PWM) input signal supplying from an external source (controller). Complete form of ECV contains number of internal features like valve body, core, valve guide, plunger, guide pin, plunger spring, bellows etc. While designing the ECV; dimensions of different internal items must meet the standard requirements as it is quite challenging. In this research paper, especially the dimensioning of ECV body and its three pressure ports through which the air/refrigerant passes are considered. Here internal leakage test analysis of ECV body is being carried out from its discharge port (Pd) to crankcase port (Pc) when the guide valve is placed inside it. The experiments have made both in ordinary and digital system using different assumptions and thereafter compare the results. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=electromagnetic%20control%20valve%20%28ECV%29" title="electromagnetic control valve (ECV)">electromagnetic control valve (ECV)</a>, <a href="https://publications.waset.org/abstracts/search?q=leakage" title=" leakage"> leakage</a>, <a href="https://publications.waset.org/abstracts/search?q=pressure%20port" title=" pressure port"> pressure port</a>, <a href="https://publications.waset.org/abstracts/search?q=valve%20body" title=" valve body"> valve body</a>, <a href="https://publications.waset.org/abstracts/search?q=valve%20guide" title=" valve guide"> valve guide</a> </p> <a href="https://publications.waset.org/abstracts/24562/internal-leakage-analysis-from-pd-to-pc-port-direction-in-ecv-body-used-in-external-variable-type-ac-compressor" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/24562.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">409</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13047</span> Improving the Quantification Model of Internal Control Impact on Banking Risks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20Ndaw">M. Ndaw</a>, <a href="https://publications.waset.org/abstracts/search?q=G.%20Mendy"> G. Mendy</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20Ouya"> S. Ouya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Risk management in banking sector is a key issue linked to financial system stability and its importance has been elevated by technological developments and emergence of new financial instruments. In this paper, we improve the model previously defined for quantifying internal control impact on banking risks by automatizing the residual criticality estimation step of FMECA. For this, we defined three equations and a maturity coefficient to obtain a mathematical model which is tested on all banking processes and type of risks. The new model allows an optimal assessment of residual criticality and improves the correlation rate that has become 98%. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=risk" title="risk">risk</a>, <a href="https://publications.waset.org/abstracts/search?q=control" title=" control"> control</a>, <a href="https://publications.waset.org/abstracts/search?q=banking" title=" banking"> banking</a>, <a href="https://publications.waset.org/abstracts/search?q=FMECA" title=" FMECA"> FMECA</a>, <a href="https://publications.waset.org/abstracts/search?q=criticality" title=" criticality"> criticality</a> </p> <a href="https://publications.waset.org/abstracts/39457/improving-the-quantification-model-of-internal-control-impact-on-banking-risks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39457.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">334</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13046</span> Anatomical Features of Internal Pudendal Artery</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adel%20Yasky">Adel Yasky</a>, <a href="https://publications.waset.org/abstracts/search?q=Waseem%20Al-Talalwah"> Waseem Al-Talalwah</a>, <a href="https://publications.waset.org/abstracts/search?q=Shorok%20Al%20Dorazi"> Shorok Al Dorazi</a>, <a href="https://publications.waset.org/abstracts/search?q=Roger%20Soames"> Roger Soames</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The internal pudendal artery is a standard branch of the anterior division of the internal iliac artery. The current study includes 41 cadavers to investigate the origin and branches of the internal pudendal artery and its clinical significances. The internal pudendal artery arose directly from the anterior division of the internal iliac artery in 48.3% while it arose indirectly in 48.5%. However, the internal pudendal artery arose from the posterior division of internal iliac artery in 1.6%. Moreover, it arose internal iliac artery bifurcation site in 1.6%. Further, the internal pudendal artery supplied the urinary bladder in 17.1%. Also, the internal pudendal artery supplied the rectum 33.5% respectively. It gave uterine and vaginal arteries in 9.4% and 7.8% respectively. Finally, it supplied the sciatic nerve via giving lateral sacral branch in 1.6%. Internists, surgeons and radiologists have to be aware of the variability to decrease iatrogenic injury. Therefore, unnecessary proximal ligation should be avoided at the site of indirect origin of the internal pudendal artery to prevent sciatic neuropathy. Further, intrapelvic bleeding as result of laceration of internal pudendal branches during hysterectomy, prostatectomy or proctectomy should be expected. Therefore, this study increases the awareness of surgeons leading to minimize iatrogenic faults, <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20pudendal%20artery" title="internal pudendal artery">internal pudendal artery</a>, <a href="https://publications.waset.org/abstracts/search?q=inferior%20gluteal%20artery" title=" inferior gluteal artery"> inferior gluteal artery</a>, <a href="https://publications.waset.org/abstracts/search?q=superior%20gluteal%20artery" title=" superior gluteal artery"> superior gluteal artery</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20iliac%20artery" title=" internal iliac artery"> internal iliac artery</a>, <a href="https://publications.waset.org/abstracts/search?q=impotence" title=" impotence"> impotence</a>, <a href="https://publications.waset.org/abstracts/search?q=decreased%20libido" title=" decreased libido"> decreased libido</a> </p> <a href="https://publications.waset.org/abstracts/30963/anatomical-features-of-internal-pudendal-artery" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30963.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">356</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13045</span> Effects of External and Internal Focus of Attention in Motor Learning of Children with Cerebral Palsy</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Morteza%20Pourazar">Morteza Pourazar</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatemeh%20Mirakhori"> Fatemeh Mirakhori</a>, <a href="https://publications.waset.org/abstracts/search?q=Fazlolah%20Bagherzadeh"> Fazlolah Bagherzadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=Rasool%20Hemayattalab"> Rasool Hemayattalab</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of study was to examine the effects of external and internal focus of attention in the motor learning of children with cerebral palsy. The study involved 30 boys (7 to 12 years old) with CP type 1 who practiced throwing beanbags. The participants were randomly assigned to the internal focus, external focus, and control groups, and performed six blocks of 10-trial with attentional focus reminders during a practice phase and no reminders during retention and transfer tests. Analysis of variance (ANOVA) with repeated measures on the last factor was used. The results show that significant main effects were found for time and group. However, the interaction of time and group was not significant. Retention scores were significantly higher for the external focus group. The external focus group performed better than other groups; however, the internal focus and control groups’ performance did not differ. The study concluded that motor skills in Spastic Hemiparetic Cerebral Palsy (SHCP) children could be enhanced by external attention. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cerebral%20palsy" title="cerebral palsy">cerebral palsy</a>, <a href="https://publications.waset.org/abstracts/search?q=external%20attention" title=" external attention"> external attention</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20attention" title=" internal attention"> internal attention</a>, <a href="https://publications.waset.org/abstracts/search?q=throwing%20task" title=" throwing task"> throwing task</a> </p> <a href="https://publications.waset.org/abstracts/69895/effects-of-external-and-internal-focus-of-attention-in-motor-learning-of-children-with-cerebral-palsy" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/69895.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">315</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13044</span> The Impacts of Internal Employees on Brand Building: A Case Study of Cell Phone</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adnan%20Gohar">Adnan Gohar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research work aims the importance of internal employees in the making of a brand (cell phone) through customer satisfaction which basically explains the connection of internal employees with external customers. This research is designed to measure the satisfaction level of internal employees which further connects to the product evolution as a brand leaving a brand image in the eye of the external customer. The main focus is that internal employees are as important as external customers for the uplift of the product resulting in the brand. Internal employees are individual organization employees, vendors, departments, and distributors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=brand%20building" title="brand building">brand building</a>, <a href="https://publications.waset.org/abstracts/search?q=customer%20satisfaction" title=" customer satisfaction"> customer satisfaction</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20employees" title=" internal employees"> internal employees</a>, <a href="https://publications.waset.org/abstracts/search?q=mobile%20franchise" title=" mobile franchise"> mobile franchise</a> </p> <a href="https://publications.waset.org/abstracts/76889/the-impacts-of-internal-employees-on-brand-building-a-case-study-of-cell-phone" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/76889.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">257</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13043</span> The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hani%20Albogami">Hani Albogami</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title="internal audit">internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a> </p> <a href="https://publications.waset.org/abstracts/135376/the-effect-of-internal-auditing-function-on-the-quality-of-financial-reporting-a-theoretical-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/135376.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">202</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">13042</span> All-or-None Principle and Weakness of Hodgkin-Huxley Mathematical Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=S.%20A.%20Sadegh%20Zadeh">S. A. Sadegh Zadeh</a>, <a href="https://publications.waset.org/abstracts/search?q=C.%20Kambhampati"> C. Kambhampati</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Mathematical and computational modellings are the necessary tools for reviewing, analysing, and predicting processes and events in the wide spectrum range of scientific fields. Therefore, in a field as rapidly developing as neuroscience, the combination of these two modellings can have a significant role in helping to guide the direction the field takes. The paper combined mathematical and computational modelling to prove a weakness in a very precious model in neuroscience. This paper is intended to analyse all-or-none principle in Hodgkin-Huxley mathematical model. By implementation the computational model of Hodgkin-Huxley model and applying the concept of all-or-none principle, an investigation on this mathematical model has been performed. The results clearly showed that the mathematical model of Hodgkin-Huxley does not observe this fundamental law in neurophysiology to generating action potentials. This study shows that further mathematical studies on the Hodgkin-Huxley model are needed in order to create a model without this weakness. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=all-or-none" title="all-or-none">all-or-none</a>, <a href="https://publications.waset.org/abstracts/search?q=computational%20modelling" title=" computational modelling"> computational modelling</a>, <a href="https://publications.waset.org/abstracts/search?q=mathematical%20model" title=" mathematical model"> mathematical model</a>, <a href="https://publications.waset.org/abstracts/search?q=transmembrane%20voltage" title=" transmembrane voltage"> transmembrane voltage</a>, <a href="https://publications.waset.org/abstracts/search?q=action%20potential" title=" action potential"> action potential</a> </p> <a href="https://publications.waset.org/abstracts/80739/all-or-none-principle-and-weakness-of-hodgkin-huxley-mathematical-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/80739.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">617</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=internal%20control%20weakness&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=internal%20control%20weakness&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=internal%20control%20weakness&page=4">4</a></li> <li class="page-item"><a class="page-link" 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