This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hos...This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.展开更多
As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an...As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development.展开更多
Urbanization has led to the rapid development of the construction industry.However,this has also led to higher requirements for the construction engineering management.Other than the quality monitoring of engineering ...Urbanization has led to the rapid development of the construction industry.However,this has also led to higher requirements for the construction engineering management.Other than the quality monitoring of engineering construction,the energy-saving properties of the building should also be considered.Therefore,a scientific management approach should be adopted to improve green building management.This paper primarily examines the importance of quality management in green building construction,along with the factors influencing it.It also identifies the quality issues present in current green building construction.Finally,it proposes measures for quality management in the green building construction process to facilitate the industry’s healthy development.展开更多
The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial c...The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management models.This area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European Commission.The establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other part.The public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those resources.The topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in BiH.The European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU funds.In Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial controls.The contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensured.展开更多
Building Energy Management Systems(BEMS)are computer-based systems that aid in managing,controlling,and monitoring the building technical services and energy consumption by equipment used in the building.The effective...Building Energy Management Systems(BEMS)are computer-based systems that aid in managing,controlling,and monitoring the building technical services and energy consumption by equipment used in the building.The effectiveness of BEMS is dependent upon numerous factors,among which the operational characteristics of the building and the BEMS control parameters also play an essential role.This research develops a user-driven simulation tool where users can input the building parameters and BEMS controls to determine the effectiveness of their BEMS.The simulation tool gives the user the flexibility to understand the potential energy savings by employing specific BEMS control and help in making intelligent decisions.The simulation is developed using Visual Basic Application(VBA)in Microsoft Excel,based on discrete-event Monte Carlo Simulation(MCS).The simulation works by initially calculating the energy required for space cooling and heating based on current building parameters input by the user in the model.Further,during the second simulation,the user selects all the BEMS controls and improved building envelope to determine the energy required for space cooling and heating during that case.The model compares the energy consumption from the first simulation and the second simulation.Then the simulation model will provide the rating of the effectiveness of BEMS on a continuous scale of 1 to 5(1 being poor effectiveness and 5 being excellent effectiveness of BEMS).This work is intended to facilitate building owner/energy managers to analyze the building energy performance concerning the efficacy of their energy management system.展开更多
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 strateg...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.展开更多
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 a...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.展开更多
The internal control and risk managementof drug research and development enterprises directlyaffects the survival and development of enterprises.With the development of information technologyand the integration with t...The internal control and risk managementof drug research and development enterprises directlyaffects the survival and development of enterprises.With the development of information technologyand the integration with the global economy,pharmaceutical companies are able to achieve moreachievements in development while facing increasingcompetitive pressures. Finance is a pivotal spine of acompany’s development. If the internal control andrisk management of a company are not complete andcomprehensive, the enterprise will inevitably turn intoa crisis. Therefore, it is necessary to strengthen theanalysis of the problems in the internal control andrisk management of drug research and developmententerprises, and propose corresponding solutions.展开更多
The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterpri...The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterprises must follow the trend of the times to carry out their own reform and progress.For many high-tech enterprises,the most important issue is how to achieve internal control management,with rationalization means to gradually promote the corresponding work and economic benefits of enterprises,not only to save time,but also to improve the corresponding work efficiency,moreover,it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises,in order to solve and prevent some problems that have emerged or need to be emerged.展开更多
Monetary fund is the most fundamental element for enterprises to engage in production and lucrative business activities,which has an impact on the operation process and outcomes.Therefore,enterprises must regard fund ...Monetary fund is the most fundamental element for enterprises to engage in production and lucrative business activities,which has an impact on the operation process and outcomes.Therefore,enterprises must regard fund management as one of their key management links and establish an effective and practical internal control system.However,sensational cases such as the collapse of Barings Bank have exposed many problems existing in the internal control of monetary funds.Moreover,the high liquidity of funds itself engenders them as the target of embezzlement and self-interest,which will eventually threaten the company’s wealth.Therefore,it is significant to analyze the problems existing in the internal control of monetary funds and provide corresponding solutions to them.展开更多
The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the a...The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.展开更多
The construction of relevant standards for building carbon emission assessment in China has just started,and the quantitative analysis method and evaluation system are still imperfect,which hinders the development of ...The construction of relevant standards for building carbon emission assessment in China has just started,and the quantitative analysis method and evaluation system are still imperfect,which hinders the development of low-carbon building design.Therefore,the use of intelligent energy management system is very necessary.The purpose of this paper is to explore the design optimization of low-carbon buildings based on intelligent energy management systems.Based on the proposed quantitative method of building carbon emission,this paper establishes the quota theoretical system of building carbon emission analysis,and develops the quota based carbon emission calculation software.Smart energy management system is a low-carbon energy-saving system based on the reference of large-scale building energy-saving system and combined with energy consumption.It provides a fast and effective calculation tool for the quantitative evaluation of carbon emission of construction projects,so as to realize the carbon emission control and optimization in the early stage of architectural design and construction.On this basis,the evaluation,analysis and calculation method of building structure based on carbon reduction target is proposed,combined with the carbon emission quota management standard proposed in this paper.Taking small high-rise residential buildings as an example,this paper compares and analyzes different building structural systems from the perspectives of structural performance,economy and carbon emission level.It provides a reference for the design and evaluation of low-carbon building structures.The smart energy management system collects user energy use parameters.It uses time period and time sequence to obtain a large amount of data for analysis and integration,which provides users with intuitive energy consumption data.Compared with the traditional architectural design method,the industrialized construction method can save 589.22 megajoules(MJ)per square meter.Based on 29270 megajoules(MJ)per ton of standard coal,the construction area of the case is about 8000 m2,and the energy saving of residential buildings is 161.04 tons of standard coal.This research is of great significance in reducing the carbon emission intensity of buildings.展开更多
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 analyze...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.展开更多
The purpose of this paper is to present the results obtained by an internal audit unit of a large public sector entity,in the area of education,during 2018,which we will call here Entity X and analyze the impact that ...The purpose of this paper is to present the results obtained by an internal audit unit of a large public sector entity,in the area of education,during 2018,which we will call here Entity X and analyze the impact that developed work had in the management decisions of that entity.The methodology used in the preparation of the article is the case study,where Cervo,Bervian,and Silva(2007,p.62)define it as“research on a particular individual,family,group or community that is representative of their universe,to investigate the different aspects of life”.The theoretical framework on the theme(secondary sources)was developed from bibliographic and documentary research,which concerns the classification of procedures and are appropriate to the characterization of this study,as an instrument for collecting information on the subject in question(Gil,2006).The results obtained are related to the activity of the referred internal audit unit in 2018,which proved to be quite fruitful and are developed in points 4,5,and 6 of the paper.During the preparation of the study,some limitations were found,related to the fact that it was only possible to analyze the year 2018,thus failing to establish a relationship with the department’s activity history.In our opinion,this study is important because it allows other similar entities to verify that it is possible to carry out internal auditing in the public sector(especially in this sector of education),since this practice is not yet disseminated within the area.This study is original in that it uses real data from an internal audit body.展开更多
This paper presents a study to optimize the heating energy costs in a residential building with varying electricity price signals based on an Economic Model Predictive Controller (EMPC). The investigated heating syste...This paper presents a study to optimize the heating energy costs in a residential building with varying electricity price signals based on an Economic Model Predictive Controller (EMPC). The investigated heating system consists of an air source heat pump (ASHP) incorporated with a hot water tank as active Thermal Energy Storage (TES), where two optimization problems are integrated together to optimize both the ASHP electricity consumption and the building heating consumption utilizing a heat dynamic model of the building. The results show that the proposed EMPC can save the energy cost by load shifting compared with some reference cases.展开更多
文摘This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.
文摘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.
文摘Urbanization has led to the rapid development of the construction industry.However,this has also led to higher requirements for the construction engineering management.Other than the quality monitoring of engineering construction,the energy-saving properties of the building should also be considered.Therefore,a scientific management approach should be adopted to improve green building management.This paper primarily examines the importance of quality management in green building construction,along with the factors influencing it.It also identifies the quality issues present in current green building construction.Finally,it proposes measures for quality management in the green building construction process to facilitate the industry’s healthy development.
文摘The introduction and implementation of finansijsko upravljanje i kontrola(FUK,financial management and control[FMC])in Federation of Bosnia and Herzegovina(FBiH)aims to incorporate a modern public internal financial control(PIFC)system into traditional public resources management models.This area is one of the reform areas in which Bosnia and Herzegovina(BiH)is obliged to harmonize the legislative framework and practice with the good practices and regulations recommended by the European Commission.The establishment and development of the PIFC are also an obligation of Bosnia and Herzegovina established by the Stabilization and Association Agreement between the European Community and the member states,of the one part,and Bosnia and Herzegovina,of the other part.The public internal financial control(PIFC)system focuses on enhancing transparency,financial discipline,and dedicated use of public resources,that is,transparent,economical,efficient,and effective management of public resources,and control of the use of those resources.The topic of this paper is“financial management and control in the public sector”where the aim is to show,through the conducted theoretical research,the level of achievement of the establishment of this system in public sector institutions in BiH.The European Union wants to direct all potential member countries towards development of internal controls in the use of their own resources,but also to create a control environment that would ensure the dedicated use of EU funds.In Bosnia and Herzegovina,there is no single legal framework in terms of a single law governing public internal financial controls.The contents of the applicable legal provisions at all three levels(BiH,FBiH,and Republic of Srpska[RS])are largely congruent thanks to the Coordination Committee of Central Harmonization Units(CHJs)in Bosnia and Herzegovina,through which the harmonization of regulations and practices in the development of public internal financial controls is ensured.
基金The first three authors who conducted this research were partly funded by the Industrial Assessment Center Project,supported by grants from the US Department of Energy and by the West Virginia Development Office.
文摘Building Energy Management Systems(BEMS)are computer-based systems that aid in managing,controlling,and monitoring the building technical services and energy consumption by equipment used in the building.The effectiveness of BEMS is dependent upon numerous factors,among which the operational characteristics of the building and the BEMS control parameters also play an essential role.This research develops a user-driven simulation tool where users can input the building parameters and BEMS controls to determine the effectiveness of their BEMS.The simulation tool gives the user the flexibility to understand the potential energy savings by employing specific BEMS control and help in making intelligent decisions.The simulation is developed using Visual Basic Application(VBA)in Microsoft Excel,based on discrete-event Monte Carlo Simulation(MCS).The simulation works by initially calculating the energy required for space cooling and heating based on current building parameters input by the user in the model.Further,during the second simulation,the user selects all the BEMS controls and improved building envelope to determine the energy required for space cooling and heating during that case.The model compares the energy consumption from the first simulation and the second simulation.Then the simulation model will provide the rating of the effectiveness of BEMS on a continuous scale of 1 to 5(1 being poor effectiveness and 5 being excellent effectiveness of BEMS).This work is intended to facilitate building owner/energy managers to analyze the building energy performance concerning the efficacy of their energy management system.
文摘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.
文摘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.
文摘The internal control and risk managementof drug research and development enterprises directlyaffects the survival and development of enterprises.With the development of information technologyand the integration with the global economy,pharmaceutical companies are able to achieve moreachievements in development while facing increasingcompetitive pressures. Finance is a pivotal spine of acompany’s development. If the internal control andrisk management of a company are not complete andcomprehensive, the enterprise will inevitably turn intoa crisis. Therefore, it is necessary to strengthen theanalysis of the problems in the internal control andrisk management of drug research and developmententerprises, and propose corresponding solutions.
文摘The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterprises must follow the trend of the times to carry out their own reform and progress.For many high-tech enterprises,the most important issue is how to achieve internal control management,with rationalization means to gradually promote the corresponding work and economic benefits of enterprises,not only to save time,but also to improve the corresponding work efficiency,moreover,it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises,in order to solve and prevent some problems that have emerged or need to be emerged.
文摘Monetary fund is the most fundamental element for enterprises to engage in production and lucrative business activities,which has an impact on the operation process and outcomes.Therefore,enterprises must regard fund management as one of their key management links and establish an effective and practical internal control system.However,sensational cases such as the collapse of Barings Bank have exposed many problems existing in the internal control of monetary funds.Moreover,the high liquidity of funds itself engenders them as the target of embezzlement and self-interest,which will eventually threaten the company’s wealth.Therefore,it is significant to analyze the problems existing in the internal control of monetary funds and provide corresponding solutions to them.
文摘The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.
基金supported by“Key Technology Research on Operational Performance Improvement of the Green Building”(2020YFS0060)Key Project of Science and Technology Department of Sichuan Province+2 种基金supported by“Creative VR Teaching and Learning Research Based on‘PBL+’and Multidimensional Collaboration”(JG2021-721)“Reform in the Mode and Practice of Architecture Education with the Characteristics of Geology”(JG2021-672)Education Quality and Teaching Reform Project of Higher Education in Sichuan Province in 2021–2023.
文摘The construction of relevant standards for building carbon emission assessment in China has just started,and the quantitative analysis method and evaluation system are still imperfect,which hinders the development of low-carbon building design.Therefore,the use of intelligent energy management system is very necessary.The purpose of this paper is to explore the design optimization of low-carbon buildings based on intelligent energy management systems.Based on the proposed quantitative method of building carbon emission,this paper establishes the quota theoretical system of building carbon emission analysis,and develops the quota based carbon emission calculation software.Smart energy management system is a low-carbon energy-saving system based on the reference of large-scale building energy-saving system and combined with energy consumption.It provides a fast and effective calculation tool for the quantitative evaluation of carbon emission of construction projects,so as to realize the carbon emission control and optimization in the early stage of architectural design and construction.On this basis,the evaluation,analysis and calculation method of building structure based on carbon reduction target is proposed,combined with the carbon emission quota management standard proposed in this paper.Taking small high-rise residential buildings as an example,this paper compares and analyzes different building structural systems from the perspectives of structural performance,economy and carbon emission level.It provides a reference for the design and evaluation of low-carbon building structures.The smart energy management system collects user energy use parameters.It uses time period and time sequence to obtain a large amount of data for analysis and integration,which provides users with intuitive energy consumption data.Compared with the traditional architectural design method,the industrialized construction method can save 589.22 megajoules(MJ)per square meter.Based on 29270 megajoules(MJ)per ton of standard coal,the construction area of the case is about 8000 m2,and the energy saving of residential buildings is 161.04 tons of standard coal.This research is of great significance in reducing the carbon emission intensity of buildings.
文摘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.
文摘The purpose of this paper is to present the results obtained by an internal audit unit of a large public sector entity,in the area of education,during 2018,which we will call here Entity X and analyze the impact that developed work had in the management decisions of that entity.The methodology used in the preparation of the article is the case study,where Cervo,Bervian,and Silva(2007,p.62)define it as“research on a particular individual,family,group or community that is representative of their universe,to investigate the different aspects of life”.The theoretical framework on the theme(secondary sources)was developed from bibliographic and documentary research,which concerns the classification of procedures and are appropriate to the characterization of this study,as an instrument for collecting information on the subject in question(Gil,2006).The results obtained are related to the activity of the referred internal audit unit in 2018,which proved to be quite fruitful and are developed in points 4,5,and 6 of the paper.During the preparation of the study,some limitations were found,related to the fact that it was only possible to analyze the year 2018,thus failing to establish a relationship with the department’s activity history.In our opinion,this study is important because it allows other similar entities to verify that it is possible to carry out internal auditing in the public sector(especially in this sector of education),since this practice is not yet disseminated within the area.This study is original in that it uses real data from an internal audit body.
文摘This paper presents a study to optimize the heating energy costs in a residential building with varying electricity price signals based on an Economic Model Predictive Controller (EMPC). The investigated heating system consists of an air source heat pump (ASHP) incorporated with a hot water tank as active Thermal Energy Storage (TES), where two optimization problems are integrated together to optimize both the ASHP electricity consumption and the building heating consumption utilizing a heat dynamic model of the building. The results show that the proposed EMPC can save the energy cost by load shifting compared with some reference cases.