scholarly journals An Analysis of Internal Control Problem of State-Owned Highway Construction Enterprise--Take Huanyu Highway Construction & Development Co., Ltd.as an Example

2013 ◽  
Vol 17 ◽  
pp. 314-323 ◽  
Author(s):  
Hongyu Zhou ◽  
Hesheng Zhou ◽  
Zhiwei Tian
Keyword(s):  
Control Problem ◽  
Internal Control ◽  
Highway Construction ◽  
Construction Enterprise

Integrating AIS and Accounting for Income Taxes: From Calculation to Disclosure

2010 ◽  
Vol 25 (3) ◽  
pp. 583-597 ◽  
Author(s):  
Tina M. Loraas ◽  
Kimberly Galligan Key
Keyword(s):  
Control Problem ◽  
Internal Control ◽  
Word Processing ◽  
Internal Controls ◽  
Income Taxes ◽  
Online Retailer ◽  
Organic Foods ◽  
And Control ◽  
Accounting For Income Taxes

ABSTRACT: TK Foods, Inc. is a leading online retailer of whole and organic foods, and while this company is doing well, management is struggling with accounting for income taxes. The case requires you to take the role of a consultant who has been hired to calculate the provision of income taxes and to create a template for the footnote disclosure using spreadsheet and word processing tools. Further, TK requires documentation regarding both the process and internal controls surrounding this calculation. This case will further your understanding of accounting for income taxes, expose you to a significant internal control problem faced by many corporations, and develop your spreadsheet skills from both computational and control standpoints.

Impact of the Locus of Causality and Internal Control on the Social Utility of Causal Explanations

2010 ◽  
Vol 69 (3) ◽  
pp. 173-179 ◽  
Author(s):  
Samantha Perrin ◽  
Benoît Testé
Keyword(s):  
Internal Control ◽  
Three Dimensions ◽  
Social Utility ◽  
External Control ◽  
Job Interview ◽  
Locus Of Causality ◽  
Causal Explanations ◽  
Professional Success ◽  
The Social ◽  
Different Types

Research into the norm of internality ( Beauvois & Dubois, 1988 ) has shown that the expression of internal causal explanations is socially valued in social judgment. However, the value attributed to different types of internal explanations (e.g., efforts vs. traits) is far from homogeneous. This study used the Weiner (1979 ) tridimensional model to clarify the factors explaining the social utility attached to internal versus external explanations. Three dimensions were manipulated: locus of causality, controllability, and stability. Participants (N = 180 students) read the explanations expressed by appliants during a job interview. They then described the applicants on the French version of the revised causal dimension scale and rated their future professional success. Results indicated that internal-controllable explanations were the most valued. In addition, perceived internal and external control of explanations were significant predictors of judgments.

Finite element analysis of the constrained Dirichlet boundary control problem governed by the diffusion problem

2020 ◽  
Vol 26 ◽  
pp. 78
Author(s):  
Thirupathi Gudi ◽  
Ramesh Ch. Sau
Keyword(s):  
Finite Element ◽  
Control Problem ◽  
Dirichlet Boundary ◽  
A Priori ◽  
Diffusion Problem ◽  
Discrete Control ◽  
Optimal Order ◽  
Control Constraints ◽  
Element Analysis ◽  
Dirichlet Boundary Control

We study an energy space-based approach for the Dirichlet boundary optimal control problem governed by the Laplace equation with control constraints. The optimality system results in a simplified Signorini type problem for control which is coupled with boundary value problems for state and costate variables. We propose a finite element based numerical method using the linear Lagrange finite element spaces with discrete control constraints at the Lagrange nodes. The analysis is presented in a combination for both the gradient and the L2 cost functional. A priori error estimates of optimal order in the energy norm is derived up to the regularity of the solution for both the cases. Theoretical results are illustrated by some numerical experiments.

Sign in / Sign up

Export Citation Format

Share Document