Analysis of Internal Control Management Problems in Hospital Finance and Accounting

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internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the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.

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.

A Study on the Internal Control and Countermeasures of Fixed Assets in Private Universities:A Case Study of N College

Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the allocation and utilization of fixed assets,which reflects the overall characteristics of cautious allocation,maximum utilization,and delayed elimination in the actual management of fixed assets.This article aims to conduct research and analysis on the entire lifecycle process of the allocation,use,and disposal of fixed assets in private universities,summarize the problems existing in the internal control of fixed assets in private universities,and propose corresponding countermeasures and suggestions in a targeted manner.

Positive correlations between the health locus of control and self-management behaviors in hemodialysis patients in Xiamen

Objective:To investigate the association between the health locus of control and selfmanagement behaviors in patients receiving hemodialysis.Methods:Patients receiving hemodialysis in Xiamen,Fujian province,from December 2014 to March 2015 answered the Chinese version of the Multidimensional Health Locus of Control scale and the self-management behavior questionnaire.Results:The participants in this study indicated that they believed others exerted more control over their health than themselves or chance.In addition,the majority of participants had a medium to low level of self-management behaviors.Positive correlations were also observed between a participant's health locus of control and their level of selfmanagement behaviors.Internal health locus of control and external(others)health locus of control were significant predictors of self-management behaviors controlling for the effect of payment method.Conclusion:The results of this study provided evidence that there is a strong relationship between the health locus of control and self-management behaviors in hemodialysis patients.This study provides important information for medical professionals as they design strategies to educate hemodialysis patients on their health locus of control and selfmanagement behaviors.

Students' sustainability consciousness with the three dimensions of sustainability:Does the locus of control play a role?

The persistent environmental problems and the growing difficulty to achieve sustainable development require a re-evaluation of person’ sustainable knowledge, attitude, and behaviour. To go to where we want to go, we must first assess where we are now. The study investigated the level of sustainability consciousness of students in India, and sustainability consciousness was expressed in sustainability knowledge, attitude, and behaviour. Sustainability consciousness was further examined using the three dimensions, such as environment, society, and economy. By drawing the perception map of students and studying the role of the locus of control, the reasons why sustainability knowledge does not appear in sustainability behaviour were analyzed. Quantitative analysis was conducted for a sample of 205 students from higher educational institutions across central India(Madhya Pradesh) from January to March in 2022. The data were analyzed using the SPSS 26 and Smart Partial Least Square(PLS) 3.0. The research revealed that sustainability attitude impacts sustainability behaviour more than sustainability knowledge. The results showed that respondents’ sustainability knowledge is higher than their sustainability attitude and behaviour. Moreover, it was discovered that economic concerns can lead to sustainability behaviour. In order to study respondents’ behaviour regarding sustainability consciousness, the study divided respondents into two groups according to the locus of control: the internal and external locus of control. It was found that most respondents thought whatever happened around them was beyond their control. Further, the locus of control influenced sustainability behaviour in groups with the internal locus of control. The study helps to explain why sustainability knowledge and attitude cannot translate into sustainability behaviour and provides a basis for achieving sustainable development. The conclusions of this study are crucial for governments, educational institutions, and organizations that empower youth to change their behaviour.

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.

Effect of health locus of control on the quality of life among hemodialysis patients

Objective:The purpose of this study was to determine the effect of health locus of control on the quality of life on hemodialysis patients.Materials and Methods:This study is a randomized controlled trial.Participants were 78 dialysis patients among 17–70 years old including 39 cases in the training program and 39 cases in control groups.Kidney disease quality of life‑short form and the health locus of control scale‑form A were used.Questionnaires were completed before and 8 weeks after the intervention by two groups.Results:The results of the paired t‑test showed that the mean scores of physical component summary,mental component summary,and components of renal disease in the test group increased significantly after the intervention.There was also a significant difference between the test and control groups only about powerful others.Conclusion:The education based on health locus of control can have a positive effect on the life quality of hemodialysis patients.

Dysfunctional Audit Behaviour： The Effects of Employee Performance, Turnover Intentions and Locus of Control

Dy Ov sfunctional audit behaviour （DAB） and staff turnover are associated with decreased audit quality （Public ersight Board, 2000）. This study develops and tests a theoretical model that turnover intentions and locus of control as antecedents of attitudes toward DAB survey results from 225 auditors support the theoretical model identifies employee performance, Using a path analysis technique,

The Effect of the Board of Directors and Audit Quality on Disclosure of Internal Control Practices: Evidence from European Companies

The purpose of this paper is to examine the effect of the board of directors,namely board size,board independence,and CEO duality,as well as audit quality on the disclosure of internal control information.The sample consists of 164 European companies listed in the STOXX Europe 600.Based on positive agency theory,the authors posit that board of directors and audit quality influence corporate internal control disclosure practice.The content analysis and the design of the evaluation criterion were used to calculate the disclosure index of internal control.Thus,multiple regression analysis is utilized to analyze the results of this paper.The average internal control information disclosure index was 0.285,indicating that most of the companies in our sample do not disclose enough information about the internal control.This low level of forward-looking information disclosure makes it very difficult for corporate stakeholders to determine the future performance of the company.Multivariate results indicate that internal control disclosure is positively and significantly associated with board independence,CEO duality,and audit quality.This study contributes to the literature on the various governance characteristics and disclosure by showing that the disclosure of internal control information in European countries is positively and significantly associated with board independence,separation of duties,and audit quality.Our study was based on a sample of European companies including countries regulating IC disclosure as well as unregulated settings.As noted by Bedard and Graham(2014),regulatory differences in countries can contribute insights on the costs and benefits of disclosure.Findings also have policy implications for investors,managers,and regulators.

Specific Elements of the Public Internal Control in Countries of the European Union

The concern for greater efficiency in the public sector has determined the application in countries of the European Union of the public internal control systems, stemm from the desire of management of national funds in economic conditions. This paper addresses such issues relating to highlighting elements reflecting the importance of the control function in the management process; and identifying the characteristics of the elements constituting the control systems in countries belonging to the European Union, which were grouped into two categories depending on the date of accession to the union, using public internal control related data provided by the European Commission. Particular attention is given to highlight the characteristics of the control system applied in Romania compared to other states. Research has revealed a greater number of similarities in the characteristics of the control systems of internal public in countries that joined the Union after 1990, compared with those who became members before this year, concerning the financing of the sector public, the accounting system applied, the coordination of such a system, who bears responsibility for financial management, or the limits of managerial responsibility.

On Improving the Internal Control System of Enterprises

As a self-adjusted and self-constrained inherent mechanism, the Internal Control plays a extremely important role in the operation and management of enterprise. It＇s setting-up and putting into practice concerns the success or failure of the business directly. The author proposes some views from government, social intermediary organizes and enterprise three respects to improve Internal Control of the enterprise.

Relationship between Locus of Control and Academic Achievement of Secondary School Students in Abia State

The study intended to determine the relationship between locus of control and academic achievement of secondary school students. Some students have been observed to achieve higher while some achieve lower even after being exposed to the same subject matter by the same instructor. The objective of the study was to determine if locus of control correlated with academic achievement of students as moderated by gender and school-type. The study was anchored on attribution theory. The study adopted a correlational research design. A total of 388 SS3 students in Aba Education zone were selected using purposive and simple random sampling techniques. Instruments for data collection were an adopted LOC scale and students’ exam scores in Mathematics, English and CRS. To determine the reliability of the instrument, Kuder-Richardson reliability test (KR-20) was employed and an overall coefficient of 0.76 was obtained for LOC scale. Data were analyzed using Pearson Product Moment Correlation Coefficient. Results showed significant relationship between locus of control and academic achievement of male students. Results also showed significant relationship between locus of control and academic achievement of public school students. Based on the findings, it was recommended that school authority should encourage good performance by rewarding students with excellent performance, because when good behaviour is rewarded, the individual is motivated to do better. Also, government should also provide the schools with necessary infrastructures that would make teaching and learning very interesting.

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.

Identification of potential internal control genes for real-time PCR analysis during stress response in Pyropia haitanensis

Pyropia haitanensis has prominent stress-resistance characteristics and is endemic to China. Studies into the stress responses in these algae could provide valuable information on the stress-response mechanisms in the intertidal Rhodophyta. Here, the effects of salinity and light intensity on the quantum yield of photosystem II in Py. haitanensis were investigated using pulse-amplitude-modulation fluorometry. Total RNA and genomic DNA of the samples under different stress conditions were isolated. By normalizing to the genomic DNA quantity, the RNA content in each sample was evaluated. The cDNA was synthesized and the expression levels of seven potential internal control genes were evaluated using qRT-PCR method. Then, we used geNorm, a common statistical algorithm, to analyze the qRT-PCR data of seven reference genes. Potential genes that may constantly be expressed under different conditions were selected, and these genes showed stable expression levels in samples under a salinity treatment, while tubulin, glyceraldehyde- 3-phosphate dehydrogenase and actin showed stability in samples stressed by strong light. Based on the results of the pulse amplitude-modulation fluorometry, an absolute quantification was performed to obtain gene copy numbers in certain stress-treated samples. The stably expressed genes as determined by the absolute quantification in certain samples conformed to the results of the geNorm screening. Based on the results of the software analysis and absolute quantification, we proposed that elongation factor 3 and 18S ribosomal RNA could be used as internal control genes when the Py. haitanensis blades were subjected to salinity stress, and that a-tubulin and 18S ribosomal RNA could be used as the internal control genes when the stress was from strong light. In general, our findings provide a convenient reference for the selection of internal control genes when designing experiments related to stress responses in Py. haitanensis.

Research on Internal Control Information Disclosure of Real Estate Industry-Taking Taihe Group as an Example

After the outbreak of the Enron incident in the United States, China’s attention to internal control information disclosure has gradually increased. As a pillar industry of the national economy, real estate industry internal control system is sound, which has an important impact on social stability and healthy economic development. Therefore, this paper selects a company in the real estate industry, through the analysis of its internal control information disclosure, finds out its existing problems, and puts forward practical and feasible suggestions.

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.

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.

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.

Japanese Version of the Parent Health Locus of Control Scales: Validity and Reliability

The Parent Health Locus of Control (PHLOC) Scales measure parents’ beliefs about the factors that affect their children’s health. The aim of our study was to develop a Japanese version of the Parent Health Locus of Control (JPHLOC) Scales and to verify its validity and reliability. The JPHLOC scales consist of six scales: Professional Influence, Parental Influence, Child Influence, Media Influence, Fate Influence, and God, Buddha, and the Spirits Influence. Our questionnaire was administered to 231 principal caregivers from Japan whose children were under 6 years of age. The items, related to the “God, Buddha, and the Spirits Influence” scale, showed a floor effect. The exploratory factor analysis indicated that JPHLOC’ six factors functioned similarly to the PHLOC’ factors. The Fate Influence and Child Influence factor structures in JPHLOC scales were different from the corresponding factor structures in the original PHLOC scales in the functioning of only one item. There were statistically significant correlations between JPHLOC scales and Japanese version of the Parenting Stress Index-Short Form (PSI-SF), which add evidence to the criterion-related validity of JPHLOC scales. Furthermore, applying the known-groups method, our study showed that there was a significant difference across the JPHLOC scale scores, owning to differences in the children’s and caregivers’ demographics, which provides an evidence for construct validity. The Cronbach’s alpha coefficients for the six scales were estimated between 0.73 and 0.93. In a test-retest study, the interclass correlation coefficients for the six scales were ranged between 0.80 and 0.90. The results suggested that the JPHLOC scales have sufficient reliability and validity. The JPHLOC scales are applicable to the caregivers of healthy children. We confirm that the PHLOC scales are also applicable to Japanese caregivers.