Control-System Compensation

2018 ◽  
pp. 385-426
Author(s):  
Anatasia Veloni ◽  
Alex Palamides
Keyword(s):  
Control System ◽  
System Compensation

THE INFLUENCE OF INTERNAL CONTROL SYSTEM EFFECTIVENESS, COMPENSATION COMPLIANCE, AND INFORMATION ASYMMETRY ON THE TENDENCY OF ACCOUNTING FRAUD (A CASE STUDY ON SEHATI CREDIT UNION)

2019 ◽  
Vol 24 (1) ◽  
pp. 23-35
Author(s):  
Amalia Nurul Hidayah ◽  
Misdiyono
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Internal Control ◽  
Secondary Data ◽  
Credit Union ◽  
Accounting Fraud ◽  
Internal Control System ◽  
System Compensation ◽  
System Effectiveness

A cooperative is a governmental organization established to enhance economic growth and national unity. As the development of the law on cooperatives, the present and developing institutions similar to Savings and Loan Union is called Credit Union. A cooperative is very vulnerable to the risk of loss. Insecurity is possible because of the tendency of accounting fraud. Some things that can affect the tendency of accounting fraud are internal control, compliance compensation, and information asymmetry. This research aims to determine whether there is any influence of internal control system effectiveness, compensation compliance, and information asymmetry on the tendency of accounting fraud. The research uses the quantitative method, and the research subject is Sehati Credit Union. The research data consist of primary and secondary data, especially the purposive sampling data which are collected from 36 respondents. Whereas, the data analysis technique uses multiple regression analysis using SPSS 21 software for Windows. The research concludes that the effectiveness of internal control system has a partially positive significant influence on the tendency of accounting fraud, compensation compliance has a partially negative significant influence on the tendency of accounting fraud, and information asymmetry has a partially positive significant influence on the tendency of accounting fraud. It means that the effectiveness of the internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud. Keywords: Internal Control System, Compensation Compliance, Information Asymmetry, Accounting Fraud.

Control-System Compensation

2018 ◽  
pp. 385-426
Author(s):  
Anatasia Veloni ◽  
Alex Palamides
Keyword(s):  
Control System ◽  
System Compensation

A controller for safe, convenient operation of LaB6 emitters on electron-beam instruments

1983 ◽  
Vol 41 ◽  
pp. 408-409
Author(s):  
W. J. Abramson ◽  
H. W. Estry ◽  
L. F. Allard
Keyword(s):  
Electron Beam ◽  
Control System ◽  
Thermal Shock ◽  
Appropriate Care ◽  
Electron Guns ◽  
Tungsten Filaments ◽  
Order Of Magnitude ◽  
Main Components

LaB6 emitters are becoming increasingly popular as direct replacements for tungsten filaments in the electron guns of modern electron-beam instruments. These emitters offer order of magnitude increases in beam brightness, and, with appropriate care in operation, a corresponding increase in source lifetime. They are, however, an order of magnitude more expensive, and may be easily damaged (by improper vacuum conditions and thermal shock) during saturation/desaturation operations. These operations typically require several minutes of an operator's attention, which becomes tedious and subject to error, particularly since the emitter must be cooled during sample exchanges to minimize damage from random vacuum excursions. We have designed a control system for LaBg emitters which relieves the operator of the necessity for manually controlling the emitter power, minimizes the danger of accidental improper operation, and makes the use of these emitters routine on multi-user instruments.Figure 1 is a block schematic of the main components of the control system, and Figure 2 shows the control box.

Sign in / Sign up

Export Citation Format

Share Document