Locus of Control Theory,Productivity,Job Satisfaction,and Procrastination:A Systematic Literature Review in the Organizational Context of the 21st Century

Locus of control theory,which was developed by Rotter,suggests that there are two main types of peoples’behaviors when attributing their failure or success of their life events:external locus of control and internal.The way that individuals act is determined by their expectations of their specific behaviors and the value that they add to these expectations.For instance,people who fit in the internal category are more likely to attribute their life events to their own behaviors,skills,and attitudes,while people who fit in the external category,tend to attribute their acts to fate,chance,and other exterior factors that are out of their control.The aim of this systematic literature review was to define the fundamental concept of LOC theory,to investigate major findings of the theory in accordance with LOC and procrastination,job satisfaction,and performance and lastly,to discuss the practical use of the theory in the organizational context.

Applying Internal Control Procedures for Detecting and Preventing Money Laundering Operations in Banks＂ A Field Study in the Hashemite Kingdom of Jordan

This study aimed at identifying the role and importance of internal control procedures for detecting and preventing money laundering operations in banks through defining the internal control procedures which contribute to detecting money laundering operations. These procedures include the guide and policies issued by the administration of banks in order to combat laundering money operations as well as to train employees on matters pertaining to the money laundering operations. The study showed the role of the internal control procedures in detecting practically the money laundering through the automated programs and the system of saving the files and records. Furthermore, the study showed the factors affecting the internal control procedures to anti-money laundering operations. The researcher used an analytical descriptive approach for collecting data which relate to the main elements of the study, analyzing and explaining them. This study aimed at building the theoretical framework depending on audit literature which addressed internal control system, anti-money laundering systems, and control procedures of anti-money laundering. Through the theoretical framework, a questionnaire related to the application of internal control procedures and its relation to anti-money laundering operations was designed. It was distributed to the population of the study which includes internal and external auditors and the head of anti-money laundering operations unit in the Jordanian banks. The study found that applying internal control procedures is important for detecting and preventing money laundering operations in the Jordanian banks and that there are factors affecting the nature and the extent of internal control standards pertaining to anti-money laundering operations in the Jordanian banks.

Correlates of Health Locus of Control among Patients Diagnosed with Type-II Diabetes Mellitus

Background: The comorbidity between chronic physical conditions and psychosocial health became common interest for health professional and researchers. The purpose of this study was to investigate the relationship among health locus of control, self efficacy, and demographic factors in patients with type-II diabetes mellitus. Method: Data were collected using cross-sectional, correaltional design from 793 patients with type-II diabetes in regards to health locus of control (HLOC) self-efficacy, and biomarkers. Results: The mean score for the internal subscale of HLOC was 27.2 (SD = 6.32), for the powerful others subscale of HLOC it was 30.9 (SD = 5.7), and for chance subscale of HLOC it was 18.6 (SD = 6.8). The mean total score of locus of control scale was 76.8 (SD = 13.1) ranging from 19 to 132. The mean score of HbA1C was 7.5 (SD = 2.6). Patients had moderate to high perception of powerful other health locus of control, and self efficacy. Results also showed that locus of control had positive and significant correlation with self efficacy (r = 0.18, p > 0.01) and negative relationship with HbA1C (r = -0.11, p > 0.01). On the other hand, age has no significant correlation with health locus of control. Conclusion: Health care professionals need to enhance patient’s self-efficacy and internal power of their patients for better health outcomes. Nurses and other health professionals need to emphasize the psychosocial health aspects of patients with chronic illnesses, and in particular, those diagnosed with type-II diabetes mellitus.

Effect of Cone Angle on the Hydraulic Characteristics of Globe Control Valve

Globe control valve is widely used in chemical, petroleum and hydraulic industries, and its throttling feature is achieved by the adopting of valve plug. However, very limited information is available in literature regarding the influence of valve plug on the internal and external features in globe control valves. Thus the effect of valve plug is studied by CFD and experiment in this paper. It is obtained from external features that the pressure drop between upstream and downstream pressure-sampling position increases exponentially with flow rate. And for small valve opening, the increment of pressure drop decreases with the increase of cone angle（β）. However, with the increase of valve opening, the effect of cone angle diminishes significantly. It is also found that the cone angle has little effect on flow coefficient（Cv） when the valve opening is larger than 70%. But for the cases less than 70%, Cv curve varies from an arc to a straight line. The variation of valve performance is caused by the change of internal flow. The results of internal flow show that cone angle has negligible effect on flow properties for the cases of valve opening larger than 70%. However, when valve opening is smaller than 70%, the pressure drop of orifice decreases with the increase of β, making the reduction in value and scope of the high speed zone around the conical surface of valve plug, and then results in a decreasing intensity of adjacent downstream vortex. Meanwhile, it is concluded from the results that the increase of cone angle will be beneficial for the anti-cavitation and anti-erosion of globe control valve. This paper focuses on the internal and external features of globe control valve that caused by the variation of cone angle, arriving at some results beneficial for the design and usage of globe control valve.

Development and Study on Nitrogen Removal Controller in A/O Process

In this paper three controllers for A/O process are developed, including a DO cascade controller, an external carbon flow rate controller and an internal recycling flow rate controller. The objective of the different controllers is to control the nitrate and ammonia concentration. Simulation study demonstrated that these controllers could efficiently control nitrogen removal and meet stricter effluent quality standards at a minimum cost.

参加RANDOX特种蛋白国际室间质评回顾

为了提高特种蛋白检测质量和室间质控水平,为临床提供准确可靠的检验报告,参加RANDOX特种蛋白国际质量评定计划,通过结果回报,找出实验室技术中存在的问题,及时调整改进。结果表明,可信度水平:C_3,C_4,CRP,IGA,IGM良好,IGG可以接受;精密度水平:C_4,IGG,IGM优秀,C_3良好,CRP,IGA存在问题,需要改进;准确度水平:CRP良好,C_3,C-4,IGA,IGG,IGM存在负偏差。通过参加RANDOX国际室间质评,提高了特种蛋白检测质量及实验室整体技术和管理水平。

The Basis of Atherosclerotic Guidelines—Time for a Change?

Major advances have occurred within the last decade in the understanding of the pathogenesis of coronary artery disease. Not only are the underlying mechanisms now clearly defined, but effective medical therapies are available at low cost and minimal side effects. In spite of these advances, cardiovascular events are still the leading cause of death in the United States and the Western world. Analysis of the many factors involved in the delivery of appropriate cardiovascular care strongly suggests that the primary reason is the overly restrictive guidelines published by medical societies. This article proposes a much broader basis for constructing atherosclerosis clinical guidelines, namely the known pathophysiology of atherosclerosis. If pathophysiology forms the basis of atherosclerotic treatment recommendations, then a risk/benefit analysis can be used to determine appropriate preventive therapy for any specific individual. The result will be that many additional individuals will be eligible for preventive treatment of atherosclerosis, and the saving of many lives at minimal cost will result.

罪犯心理控制源对改造行为的影响研究

罪犯服刑中的改造行为与罪犯心理控制源密切相关。不同类型心理控制源会对罪犯改造态度、心理认知、健康状况、自我改造效能、情绪情感等罪犯的改造行为要素产生不同的影响。根据罪犯心理控制源的不同形态,可以预测罪犯的心理健康、自我意识、自我效能、自我价值、监狱适应状况等罪犯心理行为的发展方向。因此,强化罪犯的归因训练,引导罪犯心理控制源由外控型向内控型转化,确立罪犯改造的主体性地位,建构罪犯主体性改造模式,培育罪犯的自控行为,提升改造行为的自我效能感等,是规制罪犯改造行为的有效措施。

企业成本黏性、关键审计事项披露与审计费用

企业成本管理不当所造成的成本黏性在增加企业风险的同时,也加大了审计工作难度。本文利用沪深A股上市公司2016—2022年的年报数据,从关键审计事项披露视角出发,实证检验企业成本黏性与审计费用之间的关系及其实现路径。研究发现,企业成本黏性会显著增加审计费用,关键审计事项披露在其中起到部分中介作用。进一步检验发现,高内部控制质量和高外部分析师关注能够有效抑制企业成本黏性与审计费用之间的正向关系。本文实证结果既丰富了相关研究成果,也为企业加强成本管理、审计师优化审计程序提供了一定的理论依据。

基于延迟补偿的永磁同步电机并行自抗扰控制

为了解决永磁同步电机在多工况下转速易受到内外扰动的影响,提出一种基于延迟补偿的并行线性自抗扰控制策略。针对永磁同步电机可能受到信号处理、逆变器响应等因素从而引入的外部时滞效应的问题,引入Smith预估器与自抗扰控制相结合,使控制系统更加精确、快速地响应内部参数变化和外部扰动。同时,针对线性自抗扰控制器(LADRC)在有限带宽内其抗扰性能较差的问题,设计了并行线性自抗扰控制器,在保持其带宽不变与参数易于整定的同时,有效提高其抗扰动能力。最后,对自抗扰控制器的稳定性进行了分析,并在此基础上进行了参数设计与扰动性能分析。仿真与实验结果表明,所提算法相比LADRC在电机受到速度阶跃、负载扰动与内部参数变化时,在调整时间上分别提升了52.5%、49.5%与42.4%,从而验证了该控制策略能有效增强永磁同步电机在多工况下抗内外扰动与速度跟踪能力。

中西医结合内外合治输卵管阻塞性不孕的随机对照多中心临床研究

目的 观察中西医结合内外合治综合方案治疗输卵管阻塞性不孕(TOI)患者的临床疗效。方法 收集2022年3月至2023年3月期间,就诊于成都中医药大学附属医院、重庆市中医院、四川省第二中医医院妇科门诊并确诊为输卵管通而不畅导致的TOI患者为研究对象,共189例。通过中心分层随机方法将患者随机分为研究组(n=90)与对照组(n=99),研究组采用中西医结合三联疗法(中药口服+中药保留灌肠+永磁旋振治疗仪)治疗,对照组采用中医二联疗法(中药口服+中药保留灌肠)治疗,连续治疗12周,观察两组患者治疗各时间节点的中医证候评分变化情况及疗效,比较治疗结束后的输卵管疏通率,并随访其治疗结束后1年内的妊娠情况。结果 两组患者的年龄、病程、不孕症类型、输卵管通畅情况等基本资料比较均无显著性差异(P>0.05)。两组患者治疗第4周、第8周、第12周的中医证候评分均较治疗前显著下降(P<0.05),且治疗第12周研究组的中医证候评分显著低于对照组(P<0.05)。治疗结束后,研究组患者的中医证候疗效总有效率(91.11%vs.80.81%)、输卵管疏通率(68.16%vs.50.25%)、妊娠率(38.89%vs.23.23%)、宫内妊娠率(36.67%vs.17.17%)均显著高于对照组(P<0.05),两组患者的异位妊娠率比较无显著性差异(P>0.05)。结论 中西医结合内外合治综合方案能有效改善输卵管通而不畅导致的TOI患者的中医证候,提高输卵管疏通率、妊娠率、宫内妊娠率,同时缩短妊娠时间,临床上值得推广应用。

社区支持农业合作化发展模式研究——以北京绿泽良品生态农业专业合作社为例

由于我国社区支持农业(CSA)发展外部条件不足,单个生产者仍面临生产成本攀高、技术知识匮乏、产品种类单一、市场受众面狭窄等问题,区域CSA生产者为应对挑战,开始走向联合,组建合作组织。以北京绿泽良品生态农业专业合作社为例,通过访谈、实地调研等方法阐述其运营情况,凝练并归纳了参与式保障体系(PGS)考察—社内分销—社员资源共享的内控机制和信息交流—双向分销的外联机制。结果发现,CSA合作组织实施内控外联运行机制,可以有效整合区域内生产者的资源,帮助单个生产者解决农资、农技、产销等环节面临的问题,如技术缺乏、生产盲目、资金断流、渠道不足等,维系CSA生产者可持续发展。

ESG评级分歧与股票收益——内部控制与外部关注的调节效应

随着“双碳”目标与可持续发展理念的不断推进,ESG投资关注度持续提升。但由于不同评级机构的ESG评级标准各异,同一家公司存在明显的ESG评级分歧现象,极大影响了投资者的决策过程。文章以2011—2021年沪深A股上市公司为样本,考察ESG评级分歧对公司股票收益的影响效应。研究发现:ESG评级分歧显著降低了公司股票收益,经过一系列内生性检验和稳健性检验后结论依然成立。调节效应检验表明,实际控制人持股会抑制ESG评级分歧对股票收益的负向效应,外部分析师关注则放大了两者之间的负向关系。文章拓展了ESG评级分歧与股票回报的相关研究,为推动中国ESG评级体系建设、完善公司治理、推动股票市场健康有序发展提供了经验证据。

深部向斜构造区煤泥岩巷道围岩变形特征与控制技术

针对深部向斜构造区煤泥岩大巷围岩控制难题,以水峪煤业采区运输巷为研究对象,采用现场调研、数值模拟和理论分析方法,分析了深部煤泥岩巷道围岩位移和应力分布特征,研究了适用于深部煤泥岩巷道围岩的内外承载体环形协同控制技术主要结构和原理,构建了约束混凝土支架和围岩耦合模型,分析了内外承载结构体作用下深部煤泥岩巷道围岩位移和塑性区分布特征,并在现场进行了工业性试验,应用效果良好,对类似大巷围岩稳定性控制提供一定参考。

大体积混凝土裂缝控制方法研究

近年来超高层、异形体育场馆以及大型机场建筑下部结构为混凝土结构,上部为钢结构,混凝土结构尺寸通常超过1m,为大体积混凝土结构。大体积混凝土结构在施工过程中内部水化放热会造成较大内外温差,导致结构内部温度应力增加,若温度应力大于混凝土抗拉强度,结构会出现温度裂缝。研究依托于中川机场T3航站楼项目,提出控制大体积混凝土裂缝的方法,以期为类似工程提供参考。

变路径微创机器人智能化集成控制设计

针对高效精准微创困难的问题,文中重点采用“集成+局部功能”的自适应耦合控制系统,研制了变路径微创机器人的多电机宏微耦合并行运动和多尺度传感集成控制系统。利用上位机集成控制系统实现协作机器人系统、线控微细变路径机器人和内外视觉传感导航系统的集成智能化伺服控制。通过样机的功能实验,验证了该控制系统具有实现设计方案提出的高效变路径穿刺能力,功能满足设计要求。

大尺寸CH_(3)NH_(3)PbBr_(3)晶体生长和光电性能表征

卤化物钙钛矿材料作为一种新型的半导体材料,具有材料廉价和光电转换性能优异的优点,基于该材料的各类光电器件已经开始逐步应用。虽然多晶薄膜仍然是主要的研究方向,但其具有形态无序、杂质较多的缺点,而单晶具有无晶界、低缺陷的特点,因此基于大尺寸单晶的研究开始被广泛关注。本文设计了一套内外反控温循环过滤生长装置,采用逆温结晶和籽晶相结合的方法制备了直径大于60 mm的CH_(3)NH_(3)PbBr_(3)单晶,对晶体样品进行了物相、微观形貌、光学和电学性能的研究。该晶体属于立方晶系,空间群为Pm3m;紫外-可见吸收光谱显示吸收截止边约为576 nm,荧光发射谱峰值552 nm;摇摆曲线显示晶体(100)晶面半峰全宽为91.42″。切割抛光后的晶片光响应灵敏,开关比为2.4×10^(3)。

继任CEO会提前进行盈余管理吗——基于上期年报披露日之前发生CEO变更的经验证据

本文以2010—2020年沪深两市A股上市公司为研究样本,探究资产负债表日至上期年报披露日之间发生CEO变更对上期应计盈余管理的影响,研究发现:在上期年报披露日之前发生CEO变更的公司对上期年报进行了更多的负向应计盈余管理。异质性检验发现,高质量的内部控制与外部审计能够抑制继任CEO的负向应计盈余管理行为;相较于内部继任CEO,外部继任CEO更倾向于对上期年报进行负向应计盈余管理。进一步研究发现,CEO变更时点与上期年报披露时点之间的间隔越长,负向应计盈余管理程度越大;在CEO变更子样本中,对上期年报进行负向应计盈余管理的公司比其他公司在变更当期更有可能实现业绩增长。本研究不仅有助于提升资本市场对高管变更前期盈余管理行为的认知,而且可以为提高会计信息质量提供理论参考和实践证据。

企业数字化转型与高管薪酬契约有效性

以2008—2020年沪深A股非金融类上市公司为研究对象,实证检验企业数字化转型对高管薪酬契约有效性的影响。结果显示,企业数字化转型显著降低了高管薪酬-业绩敏感性,并增加了企业高管的超额薪酬。机制检验发现,企业数字化转型赋予了管理层集中的决策自主权,弱化了外部对管理层经营管理行为的监督力度,增强了管理层利用其高度集中的权力影响董事会薪酬契约制定的能力,获得了更多与企业业绩不匹配的私有收益,从而降低了高管薪酬契约有效性。异质性分析发现,在内部控制质量或信息披露质量较高的企业,企业进行数字化转型对高管薪酬契约有效性的负面效应会得到抑制。研究结论为全面认识企业数字化转型的经济后果提供了经验证据,同时也为数字化转型公司高管薪酬契约的制定提供了一定的参考。

倾斜厚煤层综放工作面沿空掘巷窄煤柱宽度研究

针对沙吉海煤矿14E02倾斜厚煤层综放面沿空掘巷窄煤柱留设尺寸问题,采用理论分析、数值模拟及矿压实测的方法,确定了窄煤柱合理宽度,研究结果表明:基于内外应力场理论计算得出沿空掘巷窄煤柱宽度不宜大于6.42 m(上限),基于弹塑性极限平衡理论计算出窄煤柱宽度不宜小于3.96 m(下限);沿空掘巷数值模拟结果表明:4~5 m煤柱在掘进期间能够稳定,但在回采期丧失承载能力且极易引发巷道与煤柱联动性破坏,巷道维护极其困难;当煤柱宽度≥6 m时,窄煤柱在掘巷及回采期间均能形成稳定的弹性核,更利于巷道维护,窄煤柱合理宽度取6 m为宜,这与内外应力场理论计算得出的窄煤柱宽度上限值(6.42 m)基本一致,采用内外应力场理论确定沙吉海煤矿此类倾斜厚煤层综放面窄煤柱宽度较为合理;针对倾斜厚煤层综放面窄煤柱沿空掘巷破坏特点,提出了相应的围岩控制对策及支护方案。