An IMC-PID controller was proposed for unstable second-order time delay system which shows the characteristics of inverse response(RHP zero). A plot of Ms versus λ was suggested to calculate the suitable tuning param...An IMC-PID controller was proposed for unstable second-order time delay system which shows the characteristics of inverse response(RHP zero). A plot of Ms versus λ was suggested to calculate the suitable tuning parameter λ, which provides a trade-off between performance and robustness. Six different forms of process models were selected from literature to show the applicability of the present method. Performance of controller was calculated by ITAE and total variation TV and compared with recently published tuning rules. Undesirable overshoot was removed by using a set-point weighting parameter. Robustness was tested by introducing a perturbation into the various model parameters and closed-loop results show that the designed controller is robust in the case of model uncertainty. The proposed method shows an overall better closed-loop response as compared to other recently reported methods.展开更多
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 contribut...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.展开更多
Only if an enterprise establishes a good internal control can it survive and develop in a long-term way, and because of the closely relationship between corporate culture and internal control, the corporate culture ha...Only if an enterprise establishes a good internal control can it survive and develop in a long-term way, and because of the closely relationship between corporate culture and internal control, the corporate culture has important significance on the impact of internal control. From the perspective of cultural problems in enterprise internal control and the innovation enterprise culture, this paper improves the method of construction honesty cultural and harmonious culture, so as to improve the internal control system. Through this study, people hope to provide effective reference to optimize the enterprise internal control system, which will inject new vitality for the construction of enterprises internal control.展开更多
This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO （Committee of Sponsoring Organization of Treadway Commissio...This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO （Committee of Sponsoring Organization of Treadway Commission） updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an efficient system of internal control for listed companies. With the introduction of the new framework, the original framework of 1992 will be considered as the preceding version. The recent 2013 updated framework is considered as an ＂evolution rather than a revolution＂. This study will explore the latest changes brought to the 1992 COSO framework and the opportunity arising with the transition to COSO 2013.展开更多
基金India (MHRD, India) for providing financial support
文摘An IMC-PID controller was proposed for unstable second-order time delay system which shows the characteristics of inverse response(RHP zero). A plot of Ms versus λ was suggested to calculate the suitable tuning parameter λ, which provides a trade-off between performance and robustness. Six different forms of process models were selected from literature to show the applicability of the present method. Performance of controller was calculated by ITAE and total variation TV and compared with recently published tuning rules. Undesirable overshoot was removed by using a set-point weighting parameter. Robustness was tested by introducing a perturbation into the various model parameters and closed-loop results show that the designed controller is robust in the case of model uncertainty. The proposed method shows an overall better closed-loop response as compared to other recently reported methods.
文摘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.
文摘Only if an enterprise establishes a good internal control can it survive and develop in a long-term way, and because of the closely relationship between corporate culture and internal control, the corporate culture has important significance on the impact of internal control. From the perspective of cultural problems in enterprise internal control and the innovation enterprise culture, this paper improves the method of construction honesty cultural and harmonious culture, so as to improve the internal control system. Through this study, people hope to provide effective reference to optimize the enterprise internal control system, which will inject new vitality for the construction of enterprises internal control.
文摘This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO （Committee of Sponsoring Organization of Treadway Commission） updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an efficient system of internal control for listed companies. With the introduction of the new framework, the original framework of 1992 will be considered as the preceding version. The recent 2013 updated framework is considered as an ＂evolution rather than a revolution＂. This study will explore the latest changes brought to the 1992 COSO framework and the opportunity arising with the transition to COSO 2013.
