Internal control issues are important to all organizations to insure the accuracy, reliability, and timeliness of the resulting financial reports. All accounting students must understand basic internal control concepts and learn how to evaluate weaknesses in an organization' s internal control system. Nevertheless, teaching this topic is very challenging. Students are often overwhelmed with exa...

56 Abstract— A new approach of control design of internal model controller is proposed in this paper. The proposed design method focuses on modifying the old general structure of IMC and develops a new model structure while saving the same general concept of using the invertible version of the system in the controller design. The new approach combines the IMC structure and the traditional struc...

aim: health locus of control includes the degree of a person's belief in the fact that his/her health is controlled by internal or external factors. the aim of this study was to determine the status of health locus of control and its related factors among iranian pilgrims.methods: this cross-sectional study was performed on 600 pilgrims of the holy shrines in tehran in 2015. people aged ov...

Establishing and maintaining proper internal controls is an essential, ongoing, and complex process for today's organizations. Even though managers are ultimately responsible for ensuring internal control, they are typically not well versed in internal control principles. The literature contains no example of an intelligent system deployed to assist managers in recognizing potential problems in...

In this paper, a new analytical method to find a near-optimal high gain controller for the non-minimum phase affine nonlinear systems is introduced. This controller is derived based on the closed form solution of the Hamilton-Jacobi-Bellman (HJB) equation associated with the cheap control problem. This methodology employs an algebraic equation with parametric coefficients for the systems with s...

smart home is composed of several controllers with different plants in control. if each controller works independently, without considering the mutual effect of the others in the control process, the whole system could definitely not converge to an optimum desired status and may not ever reach the demanded condition. the function of different controller system may has conflict in some condition...

This work proposes a neural-fuzzy sliding mode control scheme for a hydro-turbine speed governor system. Considering the assumption of elastic water hammer, a nonlinear mode of the hydro-turbine governor system is established. By linearizing this mode, a sliding mode controller is designed. The linearized mode is subject to uncertainties. The uncertainties are generated in the process of linear...