Pyropia haitanensis is an economically important mariculture crop in China and has a high research value for several life phenomena, for example environmental tolerance. To explore the mechanisms underlying these char...Pyropia haitanensis is an economically important mariculture crop in China and has a high research value for several life phenomena, for example environmental tolerance. To explore the mechanisms underlying these characteristics, gene expression has been investigated at the whole transcriptome level. Gene expression studies using quantitative real-time PCR should start by selecting an appropriate internal control gene; therefore, the absolute expression abundance of six housekeeping genes (18S rRNA (18S), ubiquitin-conju-ating enzyme (UBC), actin (ACT), β-tubulin (TUB), elongation factors 2 (EF2), and glyceraldehyde-3-phos- phate dehydrogenase (GAPDH) examined by the quantitative real-time PCR in samples corresponding to different strains, life-cycle stages and abiotic stress treatments. Their expression stabilities were assessed by the comparative cycle threshold (Ct) method and by two different software packages: geNorm and NormFinder. The most stable housekeeping gene is UBC and the least stable housekeeping is GADPH. Thus, it is proposed that the most appropriate internal control gene for expression analyses in P. haitanensis is UBC. The results pave the way for further gene expression analyses of different aspects of P. haitanensis biology including different strains, life-history stages and abiotic stress responses.展开更多
There is a lack of systematic research on the expression of internal control genes used for gene expression normalization in real-time reverse transcription polymerase chain reaction in spinal cord injury research.In ...There is a lack of systematic research on the expression of internal control genes used for gene expression normalization in real-time reverse transcription polymerase chain reaction in spinal cord injury research.In this study,we used rat models of spinal cord hemisection to analyze the expression stability of 13 commonly applied reference genes:Actb,Ankrd27,CypA,Gapdh,Hprt1,Mrpl10,Pgk1,Rictor,Rn18s,Tbp,Ubc,Ubxn11,and Ywhaz.Our results show that the expression of Ankrd27,Ubc,and Tbp were stable after spinal cord injury,while Actb was the most unstable internal control gene.Ankrd27,Ubc,Tbp,and Actb were consequently used to investigate the effects of internal control genes with differing stabilities on the normalization of target gene expression.Target gene expression levels and changes over time were similar when Ankrd27,Ubc,and Tbp were used as internal controls but different when Actb was used as an internal control.We recommend that Ankrd27,Ubc,and Tbp are used as internal control genes for real-time reverse transcription polymerase chain reaction in spinal cord injury research.This study was approved by the Administration Committee of Experimental Animals,Jiangsu Province,China(approval No.20180304-008)on March 4,2018.展开更多
From the practice of Chinese enterprises, the paper discusses three constraint conditions of China's internal controls including the system environmental constraint, cost constraint and organization constraint, and a...From the practice of Chinese enterprises, the paper discusses three constraint conditions of China's internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises' internal controls level.展开更多
This paper takes 2011-2013 Chinese A shares of listing Corporation as the object of study and researchs the problem between internal controls and overinvestment and tmderinvestment.Through this paper, the study find r...This paper takes 2011-2013 Chinese A shares of listing Corporation as the object of study and researchs the problem between internal controls and overinvestment and tmderinvestment.Through this paper, the study find reasonable and effective internal controls can restrain overinvestment and underinvestment, Overall, strengthening the constmclion of internal controls is an effective way to improve the efficiency of corporate investment.展开更多
High equity concentration is common in high-growth start-ups,but its impact on corporate governance and financial risks has not been fully studied-this is a key research gap in the existing literature.Equity concentra...High equity concentration is common in high-growth start-ups,but its impact on corporate governance and financial risks has not been fully studied-this is a key research gap in the existing literature.Equity concentration will lead to the failure of internal control and aggravate the risk of financial fraud through factors such as centralization of control,information asymmetry and weakening of governance mechanisms.The critical threshold of shareholders'rights or voting rights will lead to governance imbalance and weakening supervision,thus facilitating fraudulent activities.The main contribution of this paper includes the construction of a dynamic threshold model,which explains this nonlinear transformation:moderate concentration can improve efficiency through entrusted responsibility,while excessive concentration will trigger systemic fraud risks,because the solidification effect dominates.The main contributions also include proposing and supporting this nonlinear relationship in a consistent way,building a new start-up enterprise governance research and analysis framework that integrates agency theory and stewardship theory,and systematically analyzing the potential threats of equity concentration to emerging enterprises.This is to optimize the equity structure and improve the regulatory policy system,and provide theoretical basis and practical advice for high-growth start-ups.展开更多
This study aimed to develop a simple,effective,and accurate internal quality control(IQC)method for therapeutic drug monitoring(TDM)of levetiracetam(LEV)in the serum of patients with epilepsy and to evaluate its perfo...This study aimed to develop a simple,effective,and accurate internal quality control(IQC)method for therapeutic drug monitoring(TDM)of levetiracetam(LEV)in the serum of patients with epilepsy and to evaluate its performance using the Westgard multi-rule criteria,thereby ensuring the analytical quality of the assays.A high-performance liquid chromatography method with diode array detection was established and validated for the quantitative determination of LEV in 100μL of human plasma.Quality control(QC)samples at low,medium,and high concentrations(2.5,10,and 50μg/mL)were prepared in-house,and retrospective IQC data associated with routine TDM of LEV in our laboratory were collected for analysis.Levey-Jennings and Z-score charts were generated using Microsoft Excel,and the TDM assays were assessed according to Westgard multi-rules.Calibration curves demonstrated excellent linearity over a LEV concentration range of 180μg/mL,with correlation coefficients≥0.997 and a lower limit of quantification of 0.5μg/mL.Intra-day and inter-day coefficients of variation for the low,medium,and high concentration QC samples ranged from 1.03%to 6.90%and 1.63%to 8.19%,respectively,while extraction recovery rates were 74.20%83.85%and 70.65%83.72%,respectively.The accuracy of the assay ranged from 96.26%to 109.31%.Twenty batches of QC samples were evaluated using Levey-Jennings and Z-score charts in combination with Westgard multi-rules,and none were found to be out of control.Taken together,this internally developed QC method was simple,rapid,reliable,and accurate for routine TDM of LEV.Its application enhanced the reliability and precision of LEV measurement and supported the rational and safe clinical use of this antiepileptic drug.展开更多
In the increasingly competitive modern market environment,enterprises are facing more and more complex and diverse financial risks.The construction of a complete and effective internal control system has become an imp...In the increasingly competitive modern market environment,enterprises are facing more and more complex and diverse financial risks.The construction of a complete and effective internal control system has become an important foundation for enterprises to prevent financial risks,ensure stable operation and achieve sustainable development.Based on the actual needs of enterprise management,this paper focuses on the internal logic between internal control and financial risk prevention and control,clarifies the key points of internal control system construction,and puts forward systematic and operable financial risk prevention and control strategies.The research shows that a sound internal control system can effectively identify,evaluate,and respond to financial risks,reduce the possibility of financial losses,and improve the overall operational efficiency and risk resistance of enterprises.By optimizing the control environment,improving the risk assessment mechanism,standardizing control activities,unblocking information communication and strengthening supervision and feedback,enterprises can form a closed-loop management model of risk prevention and control.This paper maintains a practical and stable writing style,focuses on practical application scenarios,and provides clear and effective ideas for enterprises to strengthen internal management and resist financial risks.展开更多
Based on an empirical model, this paper examines the impact mechanism of digital transformation on corporate financing constraints, with a focus on testing the mediating role of internal control. The results show that...Based on an empirical model, this paper examines the impact mechanism of digital transformation on corporate financing constraints, with a focus on testing the mediating role of internal control. The results show that digital transformation can significantly alleviate corporate financing constraints, where internal control plays a critical mediating and bridging role. Specifically, digital transformation indirectly eases corporate financing pressure by improving the quality of internal control. Further heterogeneity analysis reveals that the above alleviation effect is more pronounced in non-state-owned enterprises and enterprises in the eastern region of China. In contrast, no significant short-term effect is observed in high-tech enterprises, due to the high investment and uncertainty associated with their transformation process. Based on the findings, the government should further improve the policy environment to promote the coordinated development of corporate digital transformation and internal control. Enterprises also need to strengthen the construction of internal control to fully capture the financing convenience brought by digital transformation.展开更多
With the gradual implementation of the island-wide free trade port policy in Hainan,enterprises in Hainan free trade port are facing the compliance requirements of ESG authentication and EU carbon tariff while adaptin...With the gradual implementation of the island-wide free trade port policy in Hainan,enterprises in Hainan free trade port are facing the compliance requirements of ESG authentication and EU carbon tariff while adapting to the policy.The triple compliance pressure makes the problem of digital internal control system and ESG governance of import and export enterprises on Hainan Island more and more obvious,and it is difficult to adapt to Hainan’s simple tax system of“zero tariff,low tax rate and simple tax system”and the import and export supervision mode of“first line liberalization and second line control”.Based on the standard method,theoretical analysis method,and system to analyze the coupling of digital ESG governance and internal control mechanism,in identifying close supervision,ESG verification,carbon tariff related compliance risk,based on establishing collaborative governance system,puts forward the phased implementation of the management system of the specific path.The study finds that there is a logical coupling between digital internal control and ESG governance,and the collaboration between the two can effectively solve the multiple compliance dilemmas of enterprises.Through the establishment of this cooperative mechanism,enterprise establish adaptation policy of free trade port management system,is the enterprise promote compliance ability and realize the sustainable development of the critical path.This paper enriches cross-research on corporate governance,digital internal control and ESG collaboration in Hainan free trade port,provides practical guidance for enterprise compliance management,and provides reference for regulatory authorities to optimize policies.展开更多
Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of...Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of internal controlrelated tasks(IC personnel) from 2005 to 2008. We find that the number of IC personnel within a firm and several key departments increase with firm size,number of employees, complexity and for Chaebols, and decrease in rapidly growing firms. Additional analysis reveals that the factors influencing internal control systems have an accentuated effect on firms with relatively larger firm size.展开更多
For first-order quasilinear hyperbolic systems with zero eigenvaiues, the author establishes the local exact controllability in a shorter time-period by means of internal controls acting on suitable domains. In partic...For first-order quasilinear hyperbolic systems with zero eigenvaiues, the author establishes the local exact controllability in a shorter time-period by means of internal controls acting on suitable domains. In particular, under certain special but reasonable hypotheses, the local exact controllability can be realized only by internal controls, and the control time can be arbitrarily small.展开更多
Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect mo...Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect model and selects all Chinese A-share listed companies from 2007 to 2022 as the research sample.Internal control(IC)is introduced as a mechanistic variable.The results indicate that digital transformation significantly promotes both TFP and the effectiveness of IC.Moreover,effective IC plays a significant mediating role in the relationship between digital transformation and TFP.A heterogeneity analysis reveals that,compared to non-state-owned enterprises,state-owned enterprises can improve TFP more rapidly through digital transformation due to their resource advantages and policy support.On the one hand,these findings help enterprises better align their transformation strategies to maximize the benefits of digital transformation.On the other hand,they provide investors with insights into the transformation potential and future growth prospects of these enterprises.展开更多
In the current fierce market competition,if a company wishes to enhance its competitiveness,it must improve the work efficiency of its employees and the quality of its products.Simultaneously,the significance of inter...In the current fierce market competition,if a company wishes to enhance its competitiveness,it must improve the work efficiency of its employees and the quality of its products.Simultaneously,the significance of internal controls lies in ensuring the reliability of financial reports,and the authenticity and accuracy of accounting information.Robust and effective internal controls are vital in preventing financial fraud within companies.This paper selects company A,a company that received an adverse opinion in its 2022 internal audit report,as a case study.By discussing its current state of internal controls and analyzing the issues in the five elements of internal control,which include(1)a weak internal environment,(2)poor risk assessment capabilities,(3)lack of control activities,(4)delayed information and communication,and(5)ineffective internal monitoring.Based on the issues identified in the case study,this paper proposes recommendations for improving internal controls in listed companies,aiming to provide references for business development.展开更多
Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of...Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.展开更多
This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lens...This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lenses of the COSO framework and employee engagement theory.Using semi-structured interviews with faculty and staff who had worked at the institution for more than three years,the research investigated how employees perceive leadership tone,risk assessment processes,policy implementation,communication channels,and evaluation mechanisms related to internal controls.The study revealed five major themes that characterize employee experiences with internal control systems at this HBCU.Leadership communication was found to be hierarchical but inclusive,though marked by inconsistent communication of ethical values and significant resource constraints affecting implementation.Risk management practices were predominantly reactive rather than proactive,with limited systematic risk assessment processes that focused more on academic risks than operational vulnerabilities.Policy implementation was characterized by unclear separation of duties,substantial workload imbalances,and limited resources that compromised effective control activities.Communication challenges emerged as a critical weakness,with participants describing information sharing as inconsistent,unclear,and selective,compounded by significant technology obstacles in accessing necessary information.The evaluation and improvement processes were found to be limited and primarily driven by external accreditation requirements rather than systematic internal monitoring,resulting in reactive responses to issues rather than proactive enhancement.The findings contribute to the limited research on internal control systems within HBCUs by providing phenomenological insights into how structural constraints including funding limitations,unclear role delineation,and reactive management approaches create barriers to implementing robust internal control systems.Despite institutional commitment to inclusive leadership and student success,the study reveals that addressing these challenges requires not only increased resources but also structural changes to workload distribution,communication practices,and a shift toward more proactive risk management and monitoring procedures.The research provides evidence-based insights for HBCU administrators seeking to strengthen internal control implementation while maintaining institutional mission and cultural values.展开更多
With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put ...With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put forward for the financial management of administrative institutions and public institutions.The financial management status of administrative institutions and public institutions will directly affect the quality of public services.Therefore,it is necessary to strengthen the internal control of financial management.By leveraging the constraints and supervision mechanisms of internal control,the transparency and credibility of financial management can be effectively enhanced.However,in the actual internal control and financial management of administrative institutions and public institutions,there are still some problems,which make it difficult to improve the level of financial management and affect the sustainable development of administrative institutions and public institutions.By analyzing the internal control and financial management of administrative institutions and public institutions under the new situation,this article proposes plans such as strengthening the construction of professional management teams,deeply using information technology means,and improving the internal control system,effectively enhancing the management efficiency of administrative institutions and public institutions and better adapting to the development of the times.展开更多
The digital economy has profoundly reshaped corporate governance and executive compensation structures.Using prefecture-level digital economy indices and panel data of Chinese A-share firms from 2008 to 2021,this stud...The digital economy has profoundly reshaped corporate governance and executive compensation structures.Using prefecture-level digital economy indices and panel data of Chinese A-share firms from 2008 to 2021,this study develops a theoretical framework to examine the impact of the digital economy on the executive compensation gap and its underlying mechanisms.The results show that:(a)There exists an inverted U-shaped relationship between the digital economy and the executive compensation gap,with a turning point at 0.4676;(b)The digital economy exerts an inverted U-shaped effect on internal control quality,which in turn further widens the executive compensation gap;(c)The heterogeneity analysis indicates that large firms and firms with CEO duality reach the turning point earlier,suggesting that the digital economy begins to narrow the executive compensation gap at an earlier stage in these firms.These findings provide new empirical evidence on executive compensation allocation in the context of the digital economy and offer policy implications for optimizing compensation structures and shaping the distributive effects of digital dividends.展开更多
A modified two-degrees-of-freedom( M-TDOF) internal model control( IMC) method is proposed for non-square systems with multiple time delays and right-half-plane( RHP) zeros. In this method,pseudo-inverse is introduced...A modified two-degrees-of-freedom( M-TDOF) internal model control( IMC) method is proposed for non-square systems with multiple time delays and right-half-plane( RHP) zeros. In this method,pseudo-inverse is introduced to design the internal model controller,and a desired closed-loop transfer function is designed to eliminate the unrealizable factors of the derived controller. In addition,set-point tracking and load-disturbance rejection of each process are separately controlled by two controllers. The simulation results show that in addition to high decoupling performance and robustness,the proposed control method also effectively improves loaddisturbance rejection and simultaneously optimizes the input tracking performance and disturbance rejection performance by selecting the parameters of controllers. Furthermore,the higher tolerance of model mismatch is achieved in this paper.展开更多
In this paper,a multi-loop internal model control(IMC) scheme in conjunction with feed-forward strategy based on the dynamic partial least squares(DyPLS) framework is proposed.Unlike the traditional methods to decoupl...In this paper,a multi-loop internal model control(IMC) scheme in conjunction with feed-forward strategy based on the dynamic partial least squares(DyPLS) framework is proposed.Unlike the traditional methods to decouple multi-input multi-output(MIMO) systems,the DyPLS framework automatically decomposes the MIMO process into a multi-loop system in the PLS subspace in the modeling stage.The dynamic filters with identical structure are used to build the dynamic PLS model,which retains the orthogonality among the latent variables.To address the model mismatch problem,an off-line least squares method is applied to obtain a set of optimal filter parameters in each latent space.Without losing the merits of model-based control,a simple and easy-tuned IMC structure is readily carried over to the dynamic PLS control framework.In addition,by projecting the measurable disturbance into the latent subspace,a multi-loop feed-forward control is yielded to achieve better performance for disturbance rejection.Simulation results of a distillation column are used to further demonstrate this new strategy outperforms conventional control schemes in servo behavior and disturbance rejection.展开更多
Because of vehicle's external disturbances and model uncertainties,robust control algorithms have obtained popularity in vehicle stability control.The robust control usually gives up performance in order to guarantee...Because of vehicle's external disturbances and model uncertainties,robust control algorithms have obtained popularity in vehicle stability control.The robust control usually gives up performance in order to guarantee the robustness of the control algorithm,therefore an improved robust internal model control(IMC) algorithm blending model tracking and internal model control is put forward for active steering system in order to reach high performance of yaw rate tracking with certain robustness.The proposed algorithm inherits the good model tracking ability of the IMC control and guarantees robustness to model uncertainties.In order to separate the design process of model tracking from the robustness design process,the improved 2 degree of freedom(DOF) robust internal model controller structure is given from the standard Youla parameterization.Simulations of double lane change maneuver and those of crosswind disturbances are conducted for evaluating the robust control algorithm,on the basis of a nonlinear vehicle simulation model with a magic tyre model.Results show that the established 2-DOF robust IMC method has better model tracking ability and a guaranteed level of robustness and robust performance,which can enhance the vehicle stability and handling,regardless of variations of the vehicle model parameters and the external crosswind interferences.Contradiction between performance and robustness of active steering control algorithm is solved and higher control performance with certain robustness to model uncertainties is obtained.展开更多
基金The National High Technology Research&Development Program of China under contract No.2012AA10A411the National Natural Science Foundation of China under contract Nos 41176151 and 41276177
摘要Pyropia haitanensis is an economically important mariculture crop in China and has a high research value for several life phenomena, for example environmental tolerance. To explore the mechanisms underlying these characteristics, gene expression has been investigated at the whole transcriptome level. Gene expression studies using quantitative real-time PCR should start by selecting an appropriate internal control gene; therefore, the absolute expression abundance of six housekeeping genes (18S rRNA (18S), ubiquitin-conju-ating enzyme (UBC), actin (ACT), β-tubulin (TUB), elongation factors 2 (EF2), and glyceraldehyde-3-phos- phate dehydrogenase (GAPDH) examined by the quantitative real-time PCR in samples corresponding to different strains, life-cycle stages and abiotic stress treatments. Their expression stabilities were assessed by the comparative cycle threshold (Ct) method and by two different software packages: geNorm and NormFinder. The most stable housekeeping gene is UBC and the least stable housekeeping is GADPH. Thus, it is proposed that the most appropriate internal control gene for expression analyses in P. haitanensis is UBC. The results pave the way for further gene expression analyses of different aspects of P. haitanensis biology including different strains, life-history stages and abiotic stress responses.
基金the National Natural Science Foundation of China,No.81901257(to YXW)the Natural Science Foundation of Jiangsu Province of China,No.BK20180951(to YXW)+1 种基金Postgraduate Research and Practice Innovation Program of Jiangsu Province of China,No.KYCX20_2818(to WL)and Priority Academic Program Development of Jiangsu Higher Education Institutions(PAPD,to Key Laboratory of Neuroregeneration of Jiangsu and Ministry of Education).
摘要There is a lack of systematic research on the expression of internal control genes used for gene expression normalization in real-time reverse transcription polymerase chain reaction in spinal cord injury research.In this study,we used rat models of spinal cord hemisection to analyze the expression stability of 13 commonly applied reference genes:Actb,Ankrd27,CypA,Gapdh,Hprt1,Mrpl10,Pgk1,Rictor,Rn18s,Tbp,Ubc,Ubxn11,and Ywhaz.Our results show that the expression of Ankrd27,Ubc,and Tbp were stable after spinal cord injury,while Actb was the most unstable internal control gene.Ankrd27,Ubc,Tbp,and Actb were consequently used to investigate the effects of internal control genes with differing stabilities on the normalization of target gene expression.Target gene expression levels and changes over time were similar when Ankrd27,Ubc,and Tbp were used as internal controls but different when Actb was used as an internal control.We recommend that Ankrd27,Ubc,and Tbp are used as internal control genes for real-time reverse transcription polymerase chain reaction in spinal cord injury research.This study was approved by the Administration Committee of Experimental Animals,Jiangsu Province,China(approval No.20180304-008)on March 4,2018.
摘要From the practice of Chinese enterprises, the paper discusses three constraint conditions of China's internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises' internal controls level.
摘要This paper takes 2011-2013 Chinese A shares of listing Corporation as the object of study and researchs the problem between internal controls and overinvestment and tmderinvestment.Through this paper, the study find reasonable and effective internal controls can restrain overinvestment and underinvestment, Overall, strengthening the constmclion of internal controls is an effective way to improve the efficiency of corporate investment.
摘要High equity concentration is common in high-growth start-ups,but its impact on corporate governance and financial risks has not been fully studied-this is a key research gap in the existing literature.Equity concentration will lead to the failure of internal control and aggravate the risk of financial fraud through factors such as centralization of control,information asymmetry and weakening of governance mechanisms.The critical threshold of shareholders'rights or voting rights will lead to governance imbalance and weakening supervision,thus facilitating fraudulent activities.The main contribution of this paper includes the construction of a dynamic threshold model,which explains this nonlinear transformation:moderate concentration can improve efficiency through entrusted responsibility,while excessive concentration will trigger systemic fraud risks,because the solidification effect dominates.The main contributions also include proposing and supporting this nonlinear relationship in a consistent way,building a new start-up enterprise governance research and analysis framework that integrates agency theory and stewardship theory,and systematically analyzing the potential threats of equity concentration to emerging enterprises.This is to optimize the equity structure and improve the regulatory policy system,and provide theoretical basis and practical advice for high-growth start-ups.
基金The Support Program Special Grant of Anhui Pharmacist Association(Grant No.SPSG2023001005)the Key Program of Natural Science Research of Higher Education of Anhui Province(Grant No.2023AH052545)。
摘要This study aimed to develop a simple,effective,and accurate internal quality control(IQC)method for therapeutic drug monitoring(TDM)of levetiracetam(LEV)in the serum of patients with epilepsy and to evaluate its performance using the Westgard multi-rule criteria,thereby ensuring the analytical quality of the assays.A high-performance liquid chromatography method with diode array detection was established and validated for the quantitative determination of LEV in 100μL of human plasma.Quality control(QC)samples at low,medium,and high concentrations(2.5,10,and 50μg/mL)were prepared in-house,and retrospective IQC data associated with routine TDM of LEV in our laboratory were collected for analysis.Levey-Jennings and Z-score charts were generated using Microsoft Excel,and the TDM assays were assessed according to Westgard multi-rules.Calibration curves demonstrated excellent linearity over a LEV concentration range of 180μg/mL,with correlation coefficients≥0.997 and a lower limit of quantification of 0.5μg/mL.Intra-day and inter-day coefficients of variation for the low,medium,and high concentration QC samples ranged from 1.03%to 6.90%and 1.63%to 8.19%,respectively,while extraction recovery rates were 74.20%83.85%and 70.65%83.72%,respectively.The accuracy of the assay ranged from 96.26%to 109.31%.Twenty batches of QC samples were evaluated using Levey-Jennings and Z-score charts in combination with Westgard multi-rules,and none were found to be out of control.Taken together,this internally developed QC method was simple,rapid,reliable,and accurate for routine TDM of LEV.Its application enhanced the reliability and precision of LEV measurement and supported the rational and safe clinical use of this antiepileptic drug.
摘要In the increasingly competitive modern market environment,enterprises are facing more and more complex and diverse financial risks.The construction of a complete and effective internal control system has become an important foundation for enterprises to prevent financial risks,ensure stable operation and achieve sustainable development.Based on the actual needs of enterprise management,this paper focuses on the internal logic between internal control and financial risk prevention and control,clarifies the key points of internal control system construction,and puts forward systematic and operable financial risk prevention and control strategies.The research shows that a sound internal control system can effectively identify,evaluate,and respond to financial risks,reduce the possibility of financial losses,and improve the overall operational efficiency and risk resistance of enterprises.By optimizing the control environment,improving the risk assessment mechanism,standardizing control activities,unblocking information communication and strengthening supervision and feedback,enterprises can form a closed-loop management model of risk prevention and control.This paper maintains a practical and stable writing style,focuses on practical application scenarios,and provides clear and effective ideas for enterprises to strengthen internal management and resist financial risks.
摘要Based on an empirical model, this paper examines the impact mechanism of digital transformation on corporate financing constraints, with a focus on testing the mediating role of internal control. The results show that digital transformation can significantly alleviate corporate financing constraints, where internal control plays a critical mediating and bridging role. Specifically, digital transformation indirectly eases corporate financing pressure by improving the quality of internal control. Further heterogeneity analysis reveals that the above alleviation effect is more pronounced in non-state-owned enterprises and enterprises in the eastern region of China. In contrast, no significant short-term effect is observed in high-tech enterprises, due to the high investment and uncertainty associated with their transformation process. Based on the findings, the government should further improve the policy environment to promote the coordinated development of corporate digital transformation and internal control. Enterprises also need to strengthen the construction of internal control to fully capture the financing convenience brought by digital transformation.
摘要With the gradual implementation of the island-wide free trade port policy in Hainan,enterprises in Hainan free trade port are facing the compliance requirements of ESG authentication and EU carbon tariff while adapting to the policy.The triple compliance pressure makes the problem of digital internal control system and ESG governance of import and export enterprises on Hainan Island more and more obvious,and it is difficult to adapt to Hainan’s simple tax system of“zero tariff,low tax rate and simple tax system”and the import and export supervision mode of“first line liberalization and second line control”.Based on the standard method,theoretical analysis method,and system to analyze the coupling of digital ESG governance and internal control mechanism,in identifying close supervision,ESG verification,carbon tariff related compliance risk,based on establishing collaborative governance system,puts forward the phased implementation of the management system of the specific path.The study finds that there is a logical coupling between digital internal control and ESG governance,and the collaboration between the two can effectively solve the multiple compliance dilemmas of enterprises.Through the establishment of this cooperative mechanism,enterprise establish adaptation policy of free trade port management system,is the enterprise promote compliance ability and realize the sustainable development of the critical path.This paper enriches cross-research on corporate governance,digital internal control and ESG collaboration in Hainan free trade port,provides practical guidance for enterprise compliance management,and provides reference for regulatory authorities to optimize policies.
摘要Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of internal controlrelated tasks(IC personnel) from 2005 to 2008. We find that the number of IC personnel within a firm and several key departments increase with firm size,number of employees, complexity and for Chaebols, and decrease in rapidly growing firms. Additional analysis reveals that the factors influencing internal control systems have an accentuated effect on firms with relatively larger firm size.
摘要For first-order quasilinear hyperbolic systems with zero eigenvaiues, the author establishes the local exact controllability in a shorter time-period by means of internal controls acting on suitable domains. In particular, under certain special but reasonable hypotheses, the local exact controllability can be realized only by internal controls, and the control time can be arbitrarily small.
基金supported by Philosophy and Social Sciences Planning Project of Guangdong Province[Grant No.GD24CTS08].
摘要Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect model and selects all Chinese A-share listed companies from 2007 to 2022 as the research sample.Internal control(IC)is introduced as a mechanistic variable.The results indicate that digital transformation significantly promotes both TFP and the effectiveness of IC.Moreover,effective IC plays a significant mediating role in the relationship between digital transformation and TFP.A heterogeneity analysis reveals that,compared to non-state-owned enterprises,state-owned enterprises can improve TFP more rapidly through digital transformation due to their resource advantages and policy support.On the one hand,these findings help enterprises better align their transformation strategies to maximize the benefits of digital transformation.On the other hand,they provide investors with insights into the transformation potential and future growth prospects of these enterprises.
摘要In the current fierce market competition,if a company wishes to enhance its competitiveness,it must improve the work efficiency of its employees and the quality of its products.Simultaneously,the significance of internal controls lies in ensuring the reliability of financial reports,and the authenticity and accuracy of accounting information.Robust and effective internal controls are vital in preventing financial fraud within companies.This paper selects company A,a company that received an adverse opinion in its 2022 internal audit report,as a case study.By discussing its current state of internal controls and analyzing the issues in the five elements of internal control,which include(1)a weak internal environment,(2)poor risk assessment capabilities,(3)lack of control activities,(4)delayed information and communication,and(5)ineffective internal monitoring.Based on the issues identified in the case study,this paper proposes recommendations for improving internal controls in listed companies,aiming to provide references for business development.
摘要Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China' s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.
摘要This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities(HBCUs)concerning internal control systems through the theoretical lenses of the COSO framework and employee engagement theory.Using semi-structured interviews with faculty and staff who had worked at the institution for more than three years,the research investigated how employees perceive leadership tone,risk assessment processes,policy implementation,communication channels,and evaluation mechanisms related to internal controls.The study revealed five major themes that characterize employee experiences with internal control systems at this HBCU.Leadership communication was found to be hierarchical but inclusive,though marked by inconsistent communication of ethical values and significant resource constraints affecting implementation.Risk management practices were predominantly reactive rather than proactive,with limited systematic risk assessment processes that focused more on academic risks than operational vulnerabilities.Policy implementation was characterized by unclear separation of duties,substantial workload imbalances,and limited resources that compromised effective control activities.Communication challenges emerged as a critical weakness,with participants describing information sharing as inconsistent,unclear,and selective,compounded by significant technology obstacles in accessing necessary information.The evaluation and improvement processes were found to be limited and primarily driven by external accreditation requirements rather than systematic internal monitoring,resulting in reactive responses to issues rather than proactive enhancement.The findings contribute to the limited research on internal control systems within HBCUs by providing phenomenological insights into how structural constraints including funding limitations,unclear role delineation,and reactive management approaches create barriers to implementing robust internal control systems.Despite institutional commitment to inclusive leadership and student success,the study reveals that addressing these challenges requires not only increased resources but also structural changes to workload distribution,communication practices,and a shift toward more proactive risk management and monitoring procedures.The research provides evidence-based insights for HBCU administrators seeking to strengthen internal control implementation while maintaining institutional mission and cultural values.
摘要With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put forward for the financial management of administrative institutions and public institutions.The financial management status of administrative institutions and public institutions will directly affect the quality of public services.Therefore,it is necessary to strengthen the internal control of financial management.By leveraging the constraints and supervision mechanisms of internal control,the transparency and credibility of financial management can be effectively enhanced.However,in the actual internal control and financial management of administrative institutions and public institutions,there are still some problems,which make it difficult to improve the level of financial management and affect the sustainable development of administrative institutions and public institutions.By analyzing the internal control and financial management of administrative institutions and public institutions under the new situation,this article proposes plans such as strengthening the construction of professional management teams,deeply using information technology means,and improving the internal control system,effectively enhancing the management efficiency of administrative institutions and public institutions and better adapting to the development of the times.
基金supported by the Yibin University Cultivation Program“A Study on the Spatial Differences in Tourism Economy Based on Holiday Concentration”(2021PY86)“Research on the Mechanism of Digital Technology Affecting Consumption Equity”(2021PY81)+1 种基金the Industrial Transformation and Innovation Research Center Project of the Zigong Federation of Social Sciences“Industrial Digitization and Tourism Economic Resilience:A Coupling Study”(CZ24C06)the Key Research Base of Humanities and Social Sciences in Higher Education Institutions—Water Transportation Economic Research Center Project“Research on Digital Economy Empowering Consumption Equity in Yibin City”(SYJJ2024B02).
摘要The digital economy has profoundly reshaped corporate governance and executive compensation structures.Using prefecture-level digital economy indices and panel data of Chinese A-share firms from 2008 to 2021,this study develops a theoretical framework to examine the impact of the digital economy on the executive compensation gap and its underlying mechanisms.The results show that:(a)There exists an inverted U-shaped relationship between the digital economy and the executive compensation gap,with a turning point at 0.4676;(b)The digital economy exerts an inverted U-shaped effect on internal control quality,which in turn further widens the executive compensation gap;(c)The heterogeneity analysis indicates that large firms and firms with CEO duality reach the turning point earlier,suggesting that the digital economy begins to narrow the executive compensation gap at an earlier stage in these firms.These findings provide new empirical evidence on executive compensation allocation in the context of the digital economy and offer policy implications for optimizing compensation structures and shaping the distributive effects of digital dividends.
基金Sponsored by the Fundamental Research Funds for the Central Universities(Grant No.N110304008)the National Natural Science Foundation of China(Grant No.61374137)
摘要A modified two-degrees-of-freedom( M-TDOF) internal model control( IMC) method is proposed for non-square systems with multiple time delays and right-half-plane( RHP) zeros. In this method,pseudo-inverse is introduced to design the internal model controller,and a desired closed-loop transfer function is designed to eliminate the unrealizable factors of the derived controller. In addition,set-point tracking and load-disturbance rejection of each process are separately controlled by two controllers. The simulation results show that in addition to high decoupling performance and robustness,the proposed control method also effectively improves loaddisturbance rejection and simultaneously optimizes the input tracking performance and disturbance rejection performance by selecting the parameters of controllers. Furthermore,the higher tolerance of model mismatch is achieved in this paper.
基金Supported by the National Natural Science Foundation of China(60574047) the National High Technology Research and Development Program of China(2007AA04Z168 2009AA04Z154) the Research Fund for the Doctoral Program of Higher Education in China(20050335018)
摘要In this paper,a multi-loop internal model control(IMC) scheme in conjunction with feed-forward strategy based on the dynamic partial least squares(DyPLS) framework is proposed.Unlike the traditional methods to decouple multi-input multi-output(MIMO) systems,the DyPLS framework automatically decomposes the MIMO process into a multi-loop system in the PLS subspace in the modeling stage.The dynamic filters with identical structure are used to build the dynamic PLS model,which retains the orthogonality among the latent variables.To address the model mismatch problem,an off-line least squares method is applied to obtain a set of optimal filter parameters in each latent space.Without losing the merits of model-based control,a simple and easy-tuned IMC structure is readily carried over to the dynamic PLS control framework.In addition,by projecting the measurable disturbance into the latent subspace,a multi-loop feed-forward control is yielded to achieve better performance for disturbance rejection.Simulation results of a distillation column are used to further demonstrate this new strategy outperforms conventional control schemes in servo behavior and disturbance rejection.
基金Supported by National Natural Science Foundation of China(Grant No.51375009)PhD Research Foundation of Liaocheng University,China(Grant No.318051523)Tsinghua University Initiative Scientific Research Program,China
摘要Because of vehicle's external disturbances and model uncertainties,robust control algorithms have obtained popularity in vehicle stability control.The robust control usually gives up performance in order to guarantee the robustness of the control algorithm,therefore an improved robust internal model control(IMC) algorithm blending model tracking and internal model control is put forward for active steering system in order to reach high performance of yaw rate tracking with certain robustness.The proposed algorithm inherits the good model tracking ability of the IMC control and guarantees robustness to model uncertainties.In order to separate the design process of model tracking from the robustness design process,the improved 2 degree of freedom(DOF) robust internal model controller structure is given from the standard Youla parameterization.Simulations of double lane change maneuver and those of crosswind disturbances are conducted for evaluating the robust control algorithm,on the basis of a nonlinear vehicle simulation model with a magic tyre model.Results show that the established 2-DOF robust IMC method has better model tracking ability and a guaranteed level of robustness and robust performance,which can enhance the vehicle stability and handling,regardless of variations of the vehicle model parameters and the external crosswind interferences.Contradiction between performance and robustness of active steering control algorithm is solved and higher control performance with certain robustness to model uncertainties is obtained.