Research on the Problems and Countermeasures of Monetary Capital Internal Control in Small and Medium-Sized Enterprises

Small and medium-sized enterprises(SMEs)constitute the primary drivers of production within the nation’s existing enterprise landscape.They represent the most dynamic segment of the national economy and play a pivotal role in supporting economic growth,fostering employment,and enhancing people’s livelihoods.However,despite their significant and extensive organizational structures,only a fraction of these companies have established internal control systems,and even fewer possess robust ones.Building upon this premise and considering the prevailing circumstances of SMEs,this paper undertakes an empirical analysis of monetary fund management within this sector.It delves into the operational intricacies,exploring how monetary funds should be effectively implemented to ensure their safety and integrity.Furthermore,it proposes viable strategies to enhance the circulation efficiency of monetary funds,thereby maximizing benefits for enterprises.Addressing these challenges is crucial for SME managers striving to achieve sustainable profit growth and navigate the complexities of financial management.

Internal Control Management and Risk Prevention Measures of State-Owned Enterprises

As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development.

Modified Two-Degrees-of-Freedom Internal Model Control for Non-Square Systems with Multiple Time Delays

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.

Design of active disturbance rejection internal model control strategy for SISO system with time delay process

A novel control scheme of active disturbance rejection internal model control(ADRIMC) is proposed to improve the anti-interference ability and robustness for the dead-time process. The active anti-interference concept is introduced into the internal model control(IMC) by analyzing the relationship between IMC and disturbance observer control(DOB). Further, a design process of disturbance filter is presented to realize the active anti-interference ability for ADRIMC scheme. The disturbance filter is used to estimate an equivalent disturbance consisting of both external disturbances and internal disturbances caused by model mismatches.Simulation results demonstrate that the proposed method possesses a good disturbance rejection performance, though losing some partial dynamic performance. In other words, the proposed method shows a tradeoff between the dynamic performance and the system robust.

Study of Strategic Management Oriented Enterprise Internal Control

Strategic management oriented enterprise internal control is an inevitable choice after the enterprise develops to a certain scale,and it is also an important starting point for enterprises to adjust their own strategic layout and resource allocation.With the continuous expansion of the scope of internal control supervision,the traditional mode of internal control supervision has become more and more restricted.In view of this,the present study started from the necessity of internal control supervision from the overall and top-level perspectives,and analyzed the current problems in the internal control of enterprises from the perspective of strategic management.The problems include the lack of methods and tools of strategic management,insufficient awareness of strategic risk management,insufficient expansion of internal control objects,insufficient prior intervention in internal control supervision,etc.Finally,it came up with the idea of constructing strategic enterprise internal control,in order to provide an effective reference for the study of enterprise internal control.

Enterprise Internal Control Based on Risk Management with Moutai Group as an Example

Focusing on the two themes of"internal control"and"risk management",this paper makes an in-depth analysis of the current situation of risk management and internal control of Moutai Group.It analyzes the current situation of risk management and internal control of Moutai Group.It is found that the risk management of Moutai Group is not perfect,the information exchange is not smooth,and the internal control assessment is not perfect.Finally,it puts forward some corresponding countermeasures,including establishing an effective information communication mechanism,perfecting the risk assessment system,and strengthening the construction of the professional talent team.

Synthetical Control of AGC/LPC System Based on Neural Networks Internal Model Control

One synthetical control method of AGC/LPC system based on intelligence control theory-neural networks internal model control method is presented. Genetic algorithm (GA) is applied to optimize the parameters of the neural networks. Simulation results prove that this method is effective.

Governmental Support and Internal Control in Tourism Sector in Portugal

The COVID-19 pandemic affected the operational risk of organizations,requiring its management through Internal Control Systems(ICS).The tourism sector in Portugal,one of the largest and most competitive,was also one of the most affected by the pandemic,which emerged in March 2020.The main purpose of this paper is to analyse the perception of tourism managers about the relationship between the existence of internal control and risk mitigation in their companies.We present a quantitative study carried out by questionnaire,sent to 830 managers from tourism companies in the region of Porto,Portugal.Most participants consider crucial the implementation of ICS and a competitive advantage in the current pandemic context.They also consider that the implementation of ICS is not accessible to all companies,but its absence does not necessarily make them more fragile.The study also concludes that besides internal control,the role of the Portuguese Government was crucial to overcome the difficulties caused by the pandemic and to ensure companies’recovery.Financial support from the government allows companies to invest in procedures to overcome the pandemic situation,such as strengthening cleanliness measures,focusing on new technologies,and creating products and/or services more attractive to consumers.This study contributes to the perception of tourism managers about internal control,highlight the need to implement risk analysis routines to manage risks that may threaten the company activities,and highlight the government’s role in business recovery.

Validation of housekeeping genes as internal controls for studying the gene expression in Pyropia haitanensis(Bangiales, Rhodophyta) by quantitative real-time PCR

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.

Selection of suitable internal controls for gene expression normalization in rats with spinal cord injury

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.

Vehicle Active Steering Control Research Based on Two-DOF Robust Internal Model Control

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.

Special Issue on "Recent Advances in Power System Control" for International Journal of Control,Automation,and Systems

Today the high quality power supply is of essential in the economic development in a country. With the development of modem power systems and increasing demand for power supply, the electric power industry is facing a great challenge in meeting the increased load demand with highest reliability and security with minimum transmission expenditure. Power system stability analysis and control is one of the most important issues in power systems. The problem becomes more and more serious in power systems with the development of modem power systems. The ability of a power system

Generalized Internal Model Robust Control for Active Front Steering Intervention

Because of the tire nonlinearity and vehicle＇s parameters＇uncertainties,robust control methods based on the worst cases,such as H_∞,μsynthesis,have been widely used in active front steering control,however,in order to guarantee the stability of active front steering system（AFS）controller,the robust control is at the cost of performance so that the robust controller is a little conservative and has low performance for AFS control.In this paper,a generalized internal model robust control（GIMC）that can overcome the contradiction between performance and stability is used in the AFS control.In GIMC,the Youla parameterization is used in an improved way.And GIMC controller includes two sections：a high performance controller designed for the nominal vehicle model and a robust controller compensating the vehicle parameters＇uncertainties and some external disturbances.Simulations of double lane change（DLC）maneuver and that of braking on split-μroad are conducted to compare the performance and stability of the GIMC control,the nominal performance PID controller and the H_∞controller.Simulation results show that the high nominal performance PID controller will be unstable under some extreme situations because of large vehicle＇s parameters variations,H_∞controller is conservative so that the performance is a little low,and only the GIMC controller overcomes the contradiction between performance and robustness,which can both ensure the stability of the AFS controller and guarantee the high performance of the AFS controller.Therefore,the GIMC method proposed for AFS can overcome some disadvantages of control methods used by current AFS system,that is,can solve the instability of PID or LQP control methods and the low performance of the standard H_∞controller.

Improvement of precision for pendulous integrating gyro accelerometer via adaptive internal model control

An adaptive internal mode control is proposed to eliminate effectively periodic disturbance with uncertain frequency caused by input error angle of PIGA （Pendulous Integrating Gyro Accelerometer）. An adaptive algorithm with periodic disturbance frequency identification on line is applied and the internal model controller parameters are adjusted to eliminate disturbance. Then the convergence of this algorithm and the stability of the system are proved by the averaging method. Simulation results verify the proposed scheme can eliminate periodic disturbance and improve the test precision for PIGA effectively.

Temperature Control Based on Fuzzy Logic Two-degree-of-freedom Smith Internal Model

According to the characteristics of the large time delay,nonlinearity and the great inertia of temperature control system in biomass pyrolysis reactor,a two-degree-of-freedom Smith internal model controller based on fuzzy control is proposed.Firstly,the mathematical model of the temperature control system is established by using the step response method,and then the two-degree-of-freedom Smith internal model controller is designed,and the good tracking performance and disturbance suppression performance can be obtained by designing the set value tracking controller and interference rejection capability.Secondly,the fuzzy control algorithm is used to realize the on-line tuning of the control parameters of the two-degree-of-freedom Smith internal model algorithm.The simulation results show that,compared with the traditional internal model control,fuzzy internal model PID control and two-degree-of-freedom Smith internal model control,the algorithm proposed in this paper improves the influence of lag time on the control system,realizes the separation control of set point tracking and anti-jamming performance and the self-tuning of control parameters,and improves the control performance of the system.

A feedback control method for the stabilization of a nonlinear diffusion system on a graph

In this paper, we consider the internal stabilization problems of FitzHugh-Nagumo （FHN） systems on the locally finite connected weighted graphs, which describe the process of signal transmission across axons in neurobiology. We will establish the proper condition on the weighted Dirichlet-Laplace operator on a graph such that the nonlinear FHN system can be stabilized exponentially and globally only using internal actuation over a sub-domain with a linear feedback form.

Identification of stable internal control genes for accurate normalization of real-time quantitative PCR data in testicular tissue from two breeds of cattle

Objective:To assess the stability of 10 candidate internal control genes(ICGs),namely GAPDH,ACTB,RPL23,RPS15A,ATPSF1,GLUT5,HMBS,ATP2B4,PPIA,and BRP to normalize the transcriptional data from testes samples of Zebu and crossbred bulls.Methods:Total RNA was isolated from testicular tissue of Zebu and crossbred bulls(n=6 each)between 2-8 years of age.cDNA was synthesized,and the quantitative real-time polymerase chain reaction(PCR)was performed.The cycle threshold values were used for the analysis of the stability of ICGs.Four different statistical algorithms:geNorm,Normfinder,BestKeeper,and RefFinder,were used to assess the stability of these genes.Results:ATPSF1,HMBS,PPIA,and RPS15A were the most reliable and stable ICGs for Zebu testes,and ATPSF1,RPL23,and PPIA for crossbred testes.Conclusions:A panel of stable ICGs(ATPSF1,HMBS,PPIA,RPS15A for Zebu and ATPSF1,RPL23,and PPIA for crossbred)for normalization of gene expression data in testes samples can be helpful for researchers to conduct functional genomics studies at the testicular level in cattle bulls.

An internal control applied to RT-PCR detection of HCV and HIV-1 in human pooled plasma and plasma-derived medicinal products

A competitive internal control(IC)adapted to RT-PCR in-house assay was developed for HCV RNA detection in human pooled plasma.Also,it was applied in a multiplex RT-PCR for the HIV-1 and HCV RNA screening in human pooled plasma and plasma-derived products.A 258-bp PCR product from the 5´non-coding region of HCV genome was obtained.A competitive IC template was constructed by inserting a 52-bp double strand sequence into the NheI site of the 258-bp amplicon.This sequence was cloned and the obtained plasmid was used to generate a synthetic RNA.The IC/RNA was incorporated in in-house HCV and/or HIV PCR technique to monitor the efficiency of extraction,reverse transcription,and PCR amplification steps.IC was also used to detect all major genotypes of HCV and HIV-1 strains with similar sensitivity.The detection limit of the assay for HCV and HIV-1 was 52.7 IU/mL and 164.2 IU/mL,respectively.These techniques have been evaluated in international programs of external quality assurance with highly satisfactory results.This IC is an essential reagent in PCR techniques to detect and identify HCV and HIV-1 in pooled plasma samples involved in the manufacture of plasma-derived products as well as in the field of clinical microbiology with limited resources.

Mindfulness Associates Life Satisfaction:The Mediating Role of Internal Control and the Presence of Meaning in Life

This study explored the internal mechanism of the effect of mindfulness on life satisfaction from the perspective of logotherapy theory and achievement attribution theory.We recruited 1021 college students using a combination of random sampling and cluster sampling.They completed the relevant questionnaire.The results showed that,from the perspective of logotherapy theory,wefind that the presence of meaning in life is an important intermediary between mindfulness and life satisfaction.From the perspective of achievement attribution theory,we found that internal control was an important intermediary between mindfulness and life satisfaction.In addition,we also found the chain mediating path that mindfulness positively predicted life satisfaction by influencing internal control and then influencing the presence of meaning in life.This study proves for thefirst time that the theory of logotherapy and achievement attribution explain the internal mechanism of the relation of mindfulness on life satisfaction.This study provides an important reference for how to effectively improve life satisfaction from the perspective of mindfulness.

From the Opacity of Internal Control to the Effectiveness of Legal Audit: Analysis of Issues and Determinants in Business in Cameroon

Legal audit is a statutory control of the accounts carried out based on internal control(IC).Meanwhile,paradoxically,IC is not always transparent to the legal auditor,but rather a compromise to his expectations.What are the determinants that allow the auditor to adapt to it?This paper proposes the analysis of issues and determinants of the effectiveness of legal audit in the context of an opaque IC.This study is carried out on a sample of 56 limited liability companies in Cameroon,carefully selected based on the existence of an IC service.The determinants explaining the auditor’s effectiveness in his mission are noted.