Compliance Compensation Research Articles

PENGARUH KESADARAN ANTI-FRAUD, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

This research aims to test empirically the influence of anti-fraud awareness, the realization of peace, and individual morality on the tendency for accounting to occur in manufacturing companies operating in the automotive industry and rubber component production mining located in the Tangerang City area. The research method used is a quantitative method. The data used in this research is primary data. The data collection instrument used in this research was a questionnaire distributed to employees at one of the manufacturing industrial rubber part component companies in the Tangerang City area. This research is based on the Purposive Sampling method. The total research data obtained was 150 respondents. Hypothesis testing in this research uses multiple regression analysis techniques with a statistical approach operated through the SPSS Statistics version 25 program. The results showed that anti-fraud awareness, compliance compensation, and individual morality effect the tendency of accounting fraud.

Pengaruh Pengendalian Internal dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi pada PT. Telkom Witel Sul-Sel Makassar

This study aims to determine the effect of internal control over accounting fraud inclination, influences the suitability of compensation to the tendency of accounting fraud and influences internal control and compliance compensation against the tendency of the accounting fraud. The population in this study is the manager and employees of PT. Telkom Witel Sul-Sel Makassar as many as 70 people with samples from the questioner back to the analysis tool used is multiple linear regression. The results of this study Show that (1) internal control is not a negative effect on the tendency off accounting fraud, (2) the suitability of the compensation is not a negative effect on the tendency off accounting fraud.

Influence of the Compliance of a Technological System on the Machining Accuracy of Low-Stiffness Shafts in the Grinding Process

This paper reports the results of research on the influence of the compliance of the technological system used in grinding low-stiffness shafts on the shape accuracy of the workpieces. The level of accuracy achieved using passive compliance compensation was assessed, and technological assumptions were formulated to further increase the shape accuracy of the low-stiffness shafts obtained in the grinding process. Taking into account the limitations of passive compliance compensation, a method for the active compensation of the compliance of the elastic technological system during the machining process was developed. The experiments showed that the accuracy of grinding was most effectively increased by adjusting the compliance and controlling the bending moments, depending on the position of the cutting force (grinding wheel) along the part. The experimental results were largely consistent with the results of the theoretical study and confirmed the assumptions made. Adjusting the compliance in the proposed way allows for the significant improvement in the accuracy and productivity of machining of low-stiffness shafts.

Influence of Morality, Organizational Commitment, and Appropriate Compensation on the Intention of Fraud Study on Public Services in the Investment Sector at the Office of Investment and One Stop Integrated Services (DPMPTSP) of North Sulawesi Province I

The objective of this research is to observe the factors that influence the intention to commit fraud in the process of public service investment by focusing on the variables of morality, organizational commitment, and suitability of compensation as dependent variables and intention to commit fraud as independent variable. The study was conducted at the Investment and One Stop Service Office North Sulawesi Province by using quantitative methodology. Data was collected using a questionnaire and then processed by linear regression analysis. The research results showed that morality, organizational commitment and compliance compensation have a negative effect on the intention to commit fraud in the field of public service investment process in the Department of Investment and the One Stop Service Office North Sulawesi Province.

Experimental Structural Stiffness Analysis of a Surgical Haptic Master Device Manipulator

Abstract This paper deals with haptic devices for master–slave telesurgical applications. Namely, a stiffness model fitting methodology and its fine-tuning are proposed based on experimental results. In particular, the proposed procedure is based on virtual joint structural stiffness modeling to be applied in time-efficient compliance compensation strategies. A specific case study is discussed by referring to the HISS haptic device that has been developed and built at Izmir Institute of Technology. Two different experimental setups are designed for stiffness evaluation tests. Experimental results are discussed to demonstrate their implementation in the proposed methodology for the fine-tuning of stiffness model.

Hybrid compliance compensation for path accuracy enhancement in robot machining

Robot machining processes with high material removal rates lack of high path accuracy mainly due to the low stiffness of industrial robots. The low stiffness leads to process forces caused deviations of the tool center point (TCP) from the planned position of more than 1 mm in industrial applications. To enhance the path accuracy a novel hybrid compliance compensation is developed. It combines a force sensor and model based online compensation with forces of an offline simulation to instantly react to predictable high force changes e.g. at a milling cutter exit from the work piece. The method is applied to a KUKA KR 300 robot. A compliance model based on a forward kinematic with virtual joints is implemented on an external controller. Cartesian or axis specific compensation values are calculated and transferred to the robot via a control circuit. A compliance measurement method is developed and a force torque sensor is mounted to the flange of the robot. The system is validated in with Cartesian and axis specific compensation values as well as with and without pilot control.

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)

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.

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)

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 as 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 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 internal control system, compensation compliance, and the information asymmetry have significant influences on the tendency of accounting fraud.

Robotic manipulators with double encoders: accuracy improvement based on advanced stiffness modeling and intelligent control

The paper deals with advanced stiffness modeling and intelligent control of industrial robots with double encoders. In contrast to previous works that concentrate on the actuator compliance compensation, this work is aimed at reduction of the compliance errors produced by all manipulator components. Particular attention is paid to the identifiability of the stiffness model parameters using a combination of the tool location measurements and information from double encoders integrated into the actuated joints. For the considered architecture, new strategies for intelligent compliance error compensation are proposed. The developed techniques were applied to the stiffness modeling and accuracy improvement of a typical industrial robotic manipulator, for which the impact of external loading and gravity on the positioning accuracy was essentially reduced.

The dynamic compliance and its compensation control research of the highly integrated valve-controlled cylinder position control system

The highly integrated valve-controlled cylinder (HIVC) is the joint driver in the hydraulic drive legged robot motion process, with the inner-loop-control-based outer loop dynamic compliance control method of the hydraulic system adopted. Yet the dynamic compliance of the HIVC position inner loop control has effects on the accuracy of the outer loop dynamic compliance control. Therefore, the dynamic compliance parallel composition theory of the HIVC position inner loop control is presented and its dynamic compliance is analyzed in this paper, based on the HIVC position control nonlinear mathematical model. Moreover, the multiple parallel branch dynamic compliance compound compensation control method is also designed and the dynamic compliance parallel composition is rearranged. The experimental results indicate that adopting the compensation control method can decrease the dynamic compliance of the HIVC position control system dramatically, which would provide the inner loop dynamic compliance compensation control method of the robot with high accuracy and high robustness.

Motivasi melakukan fraud dan faktor-faktor yang mempengaruhinya

This research aims to analyze the factors that motivate a person to perform fraud. These factors include, organizational justice, internal control, compliance compensation, and information asymmetry. The research data obtained from the results of questionnaires collection of 52 respondents who are employees of Bank Perkreditan Rakyat Bank Bantul, Yogyakarta Special Region. Hypothesis testing in this research using multipleregression model with SPSS software. The results of this research indicate that organizational justice and internal control significantly negatively affect the motivation to perform fraud. Compliance suitability does not affect the motivation to perform fraud. Information asymmetry has a significant positive effect on the motivation to perform fraud. Company leaders or equals are expected to continue to maintain and maintain justice organization that has been formed in the company. The company is also expected to always enforce an effective internal control system and continue to evaluate the internal control system that has been operating in the company. In addition, the provision of information should be balanced in accordance with the needs so that no use of excessive information that can motivate someone to commit fraud.

Reliability of Displayed Tidal Volume in Healthy and Surfactant-Depleted Piglets.

Volutrauma has been established as the key factor in ventilator-induced lung injury and can only be avoided if tidal volume (VT) is accurately displayed and delivered. The purpose of this study was to investigate the accuracy of displayed exhaled VT in a ventilator commonly used in small infants with or without a proximal flow sensor and using 3 methods to achieve a target VT in both a healthy and lung-injured neonatal pig model. This was a prospective animal study utilizing 8 male pigs, approximately 2.0 kg (range 1.8-2.2 kg). Intubated, sedated, neonatal pigs were studied with both healthy and injured lungs using the Servo-i ventilator. In pressure-regulated volume control, both with and without a proximal flow sensor, we used 3 methods to set VT: (1) circuit compliance compensation (CCC) on, set VT 6-8 mL/kg; (2) CCC off, calculated VT using the manufacturer's circuit compliance factor; and (3) CCC off, set VT 10-12 mL/kg to approximate a target VT of 6-8 mL/kg. Ventilator-displayed exhaled VT measurements were compared with exhaled VT measured at the airway opening by a calibrated pneumotachograph. Bland-Altman plots were constructed to show the level of agreement between the two. CCC improved accuracy and precision of displayed exhaled VT when the sensor was not used, more markedly in the lung-injured model. Without CCC, the sensor improved accuracy and precision of displayed exhaled VT, again more markedly in the lung-injured model. When the Servo-i ventilator is used in neonates, CCC or the in-line sensor should be employed due to the large positive bias and imprecision seen with CCC off and no sensor in-line.

Is the Pressure Control Mode for Pediatric Anesthesia Machines Really Required?

Dear Editor, Choosing an appropriate anesthesia machine for mechanical ventilation of pediatric patients is of paramount importance because small changes in the fractions of the delivered tidal volume can cause a significant difference from the desired tidal volume. The anesthesia machines have classically been divided up into pressure or volume controlled modes, with two main characteristics; the limit (what determines the size of the breath), and the cycle (what actually ends the breath). The traditional anesthesia machines with volume controlled mode are not able to deliver precisely small tidal volumes to the pediatric patients. In the traditional anesthesia machines, fresh gas directly streams to the breathing circuit, so if 6 L/min of fresh gas is added to the previous setting (6 liters/60 seconds) 100 mL/s will be added to the delivered tidal volume, and if the inspiratory time is 2 seconds, 200 mL will be added to the tidal volume. These differences significantly increase the desired tidal volume. Therefore, the conventional anesthesia machines with the volume-controlled ventilation mode are not suitable to deliver a tidal volume less than 200 mL. During ventilation of neonates or children (in which tidal volume is less than 200 cc, respiratory rate is at least 16 - 20/minute and with a 1:2 I/E ratio, inspiratory time is less than 1 second), these differences are not acceptable. Thus, anesthesiologists usually use pressure-controlled ventilation rather than volume-controlled ventilation for pediatric anesthesia. A pressure-limited, time-cycled pulmonary ventilator includes a pressurized gas system that supplies respiratory gas to a patient at a selected inspiratory flow rate; an exhalation valve that opens an expiratory flow path in response to the elapsing of a selected inspiratory time period, and maintains a selected proximal pressure limit during the inspiratory time period. The tidal volume that results from a pressure-targeted machine is attributable to the set inspiratory pressure and patient’s lung-thorax compliance. Circuit compliance, fresh gas flow changes, and even small leaks around an un-cuffed endotracheal tube do not modify the delivered tidal volume (1). Pressure-controlled ventilation offers the advantage of limiting barotrauma in the condition of changing lung compliance, but a decrease in tidal volume will occur in the pressure-controlled ventilation mode, when the compliance of the lung is decreased or a pressure against the abdomen is created (e.g. in laparoscopic surgeries) (2). There are also some pediatric ventilators that deliver the breath by setting the inspiratory and expiratory duration and setting the flow of gas, but management of patients with these ventilators can lead to hypoventilation in the circumstance of increasing of the pulmonary resistance or reversal of muscle relaxants. To deliver a precise tidal volume, some new anesthesia machines have equipped with fresh gas decoupling valves. In these machines, the fresh gas (FGF) is not delivered to the inspiratory limb during inspiration. Practically, it means that FGF does not increase the tidal volume. The function of the fresh gas decoupling valve is to provide a precise delivery of the set tidal volume unaffected by varying fresh gas flow rates. During the inspiratory phase of ventilation, the valve closes, allowing only gas from the ventilator piston chamber to be delivered through the inspiratory branch to the patient. During the expiratory phase, the valve opens, allowing the ventilator piston chamber to fill with a mixture of the exhaled gas that has passed through the absorber and fresh gas (3). A second method for accurate delivery of desired tidal volume is compliance compensation, to replace volume lost to the breathing tubes. A potentially large percentage of the bellows volume is lost into the breathing circuit, secondary to compliance and compression. Leaks and sampled gas flow will further reduce desired tidal volume (4). To ensure that the set tidal volume will be delivered to the patients, new anesthesia machines involve a preuse leak and compliance test during which the end of the circuit must be occluded. The total compliance will be measured and the machine use this data to adjust piston or bellows movement, according to desired pressure airway setting (5). The anesthesiologist can use volume-controlled ventilation by a modern anesthesia machine that equipped with fresh gas decoupling valves and compliance and fresh gas compensation technology with confidence. Minimal tidal volume as low as 30 mL can be delivered precisely (5). The anesthesiologist should not persist in ordering a ventilator with multiple ventilation modes. Rather, choosing a ventilator with a unique mode that delivers a precise tidal volume would be suitable.

PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, PERILAKU TIDAK ETIS, KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN

Continuous compliance compensation of position-dependent flexible structures

The implementation of lightweight high-performance motion systems in lithography and other applications imposes lower requirements on actuators, amplifiers, and cooling. However, the decreased stiffness of lightweight designs increases the effect of structural flexibilities especially when the point of interest is not at a fixed location. This is for example occurring when exposing a silicon wafer. The present work addresses the problem of compliance compensation in flexible structures, when the performance location is time-varying. The compliance function is derived using the frequency domain representation of the solution of the partial differential equation (PDE) describing the structure. The method is validated by simulation results.

Compliance Compensation Analysis of Micromechanical Testers Integrated With Acoustic Emission Sensors

A damage test method is developed to characterize the damage behavior of the bond pad stack structure of an integrated circuit chip. The test method uses a micromechanical test machine (MTM) for an indentation test and an acoustic emission sensor for the bond pad stack crack or damage detection. This would bring about the need for considering the effects of the sensor and others on the total compliance. Previous works have not considered or were unable to consider these effects, and a linear elastic behavior is usually assumed for the load frame compliance compensation. As a result, this may provide a significant error in calculating the indentation displacement and damage energy. In this paper, a detailed compliance test, analysis, and compensation technique of a damage test system are presented, where the nonlinear elastic behavior effect is considered. It is found that the compliance test is independent of the loading rate but dependent on the maximum load applied, where a nonlinear elastic behavior of the system compliance is observed at a higher indentation load. In order to avoid erroneous calculation in the indentation displacement and damage energy of the evaluated specimen in the damage test, a nonlinear elastic behavior of the system compliance has to be considered. This could be essential for any MTM integrated with external sensing elements and fixtures.

Identification of Tire Model Parameters Through Full Vehicle Experimental Tests

Individual tire model parameters are traditionally derived from expensive component indoor laboratory tests as a result of an identification procedure minimizing the error with respect to force and slip measurements. These parameters are then transferred to vehicle models used at a design stage to simulate the vehicle handling behavior. A methodology aimed at identifying the Magic Formula-Tyre (MF-Tyre) model coefficients of each individual tire for pure cornering conditions based only on the measurements carried out on board vehicle (vehicle sideslip angle, yaw rate, lateral acceleration, speed and steer angle) during standard handling maneuvers (step-steers) is instead presented in this paper. The resulting tire model thus includes vertical load dependency and implicitly compensates for suspension geometry and compliance (i.e., scaling factors are included into the identified MF coefficients). The global number of tests (indoor and outdoor) needed for characterizing a tire for handling simulation purposes can thus be reduced. The proposed methodology is made in three subsequent steps. During the first phase, the average MF coefficients of the tires of an axle and the relaxation lengths are identified through an extended Kalman filter. Then the vertical loads and the slip angles at each tire are estimated. The results of these two steps are used as inputs to the last phase, where, the MF-Tyre model coefficients for each individual tire are identified through a constrained minimization approach. Results of the identification procedure have been compared with experimental data collected on a sport vehicle equipped with different tires for the front and the rear axles and instrumented with dynamometric hubs for tire contact forces measurement. Thus, a direct matching between the measured and the estimated contact forces could be performed, showing a successful tire model identification. As a further verification of the obtained results, the identified tire model has also been compared with laboratory tests on the same tire. A good agreement has been observed for the rear tire where suspension compliance is negligible, while front tire data are comparable only after including a suspension compliance compensation term into the identification procedure.

Comparison of Actual Tidal Volume in Neonatal Lung Model Volume Control Ventilation using Three Ventilators

In neonates, small changes in tidal volumes (V(T)) may lead to complications. Previous studies have shown a significant difference between ventilator-measured tidal volume and tidal volume delivered (actual V(T)). We evaluated the accuracy of three different ventilators to deliver small V(T) during volume-controlled ventilation. We tested Servo 300, 840 ventilator and Evita 4 Neoflow ventilators with lung models simulating normal and injured neonatal lung compliance models. Gas volume delivered from the ventilator into the test circuit (V(TV)) and actual V(T) to the test lung were measured using Ventrak respiration monitors at set V(T) (30 ml). The gas volume increase of the breathing circuit was then calculated. Tidal volumes of the SV300 and PB840 in both lung models were similar to the set V(T) and the actual tidal volumes in the injured model (20.7 ml and 19.8 ml, respectively) were significantly less than that in the normal model (27.4 ml and 23.4 ml). PB840 with circuit compliance compensation could not improve the actual V(T). V(TV) of the EV4N in the normal and the injured models (37.8 ml and 46.6 ml) were markedly increased compared with set V(T), and actual V(T) were similar to set V(T) in the normal and injured model (30.2 ml and 31.9 ml, respectively). EV4N measuring V(T) close to the lung could match actual V(T) to almost the same value as the set V(T) however the gas volume of the breathing circuit was increased. If an accurate value for the patient's actual V(T) is needed, this V(T) must be measured by a sensor located between the Y-piece and the tracheal tube.

Reliability of displayed tidal volume in infants and children during dual-controlled ventilation

Previous studies have shown a significant difference between ventilator-measured tidal volume and actual-delivered tidal volume. However, these studies used external methods for measurement of compression volume. Our objective was to determine whether tidal volume could be accurately measured at the expiratory valve of a conventional ventilator using internal computer software to compensate for circuit compliance with a dual control mode of ventilation. Clinical study during an 8-month period. Pediatric intensive care unit. All patients admitted to the pediatric intensive care unit during the enrollment period who were mechanically ventilated using the Servo I (Maquet, Bridgewater, NJ) were eligible for this study. Patients were ventilated using a dual-control mode of ventilatory support and either an infant or adult circuit (with and without circuit compensation). Tidal volume measured at the endotracheal tube using a pneumotachometer was compared with ventilator-displayed tidal volume. Sixty-eight patients were studied between September 2004 and April 2005. Age range was 2 days to 18 yrs (median, 23 mos) and weight range was 2.3 kg to 103 kg (median, 14.5 kg) with 41 male patients (60%). We found ventilator-displayed tidal volume, without circuit compensation, generally overestimates true-delivered tidal volume and, with circuit compensation, generally underestimates true-delivered tidal volume. However, agreement between tidal volume measured at the patient's airway and that measured with and without compensation for circuit compliance was good. The error in both cases, without and with circuit compensation, is relatively greater in infants and small children. There is an underestimation of delivered tidal volume when compensating for circuit volume loss measured at the ventilator. There is no improvement in measured tidal volume using circuit compensation in small infants and children.

Do New Anesthesia Ventilators Deliver Small Tidal Volumes Accurately During Volume-Controlled Ventilation?

During mechanical ventilation of infants and neonates, small changes in tidal volume may lead to hypo- or hyperventilation, barotrauma, or volutrauma. Partly because breathing circuit compliance and fresh gas flow affect tidal volume delivery by traditional anesthesia ventilators in volume-controlled ventilation (VCV) mode, pressure-controlled ventilation (PCV) using a circle breathing system has become a common approach to minimizing the risk of mechanical ventilation for small patients, although delivered tidal volume is not assured during PCV. A new generation of anesthesia machine ventilators addresses the problems of VCV by adjusting for fresh gas flow and for the compliance of the breathing circuit. In this study, we evaluated the accuracy of new anesthesia ventilators to deliver small tidal volumes. Four anesthesia ventilator systems were evaluated to determine the accuracy of volume delivery to the airway during VCV at tidal volume settings of 100, 200, and 500 mL under different conditions of breathing circuit compliance (fully extended and fully contracted circuits) and lung compliance. A mechanical test lung (adult and infant) was used to simulate lung compliances ranging from 0.0025 to 0.03 L/cm H(2)O. Volumes and pressures were measured using a calibrated screen pneumotachograph and custom software. We tested the Smartvent 7900, Avance, and Aisys anesthesia ventilator systems (GE Healthcare, Madison, WI) and the Apollo anesthesia ventilator (Draeger Medical, Telford, PA). The Smartvent 7900 and Avance ventilators use inspiratory flow sensors to control the volume delivered, whereas the Aisys and Apollo ventilators compensate for the compliance of the circuit. We found that the anesthesia ventilators that use compliance compensation (Aisys and Apollo) accurately delivered both large and small tidal volumes to the airway of the test lung under conditions of normal and low lung compliance during VCV (ranging from 95.5% to 106.2% of the set tidal volume). However, the anesthesia ventilators without compliance compensation were less accurate in delivering the set tidal volume during VCV, particularly at lower volumes and lower lung compliances (ranging from 45.6% to 100.3% of the set tidal volume). Newer generation anesthesia machine ventilators that compensate for breathing circuit compliance and for fresh gas flow are able to deliver small tidal volumes accurately to the airway under conditions of normal and low lung compliance during volume-controlled ventilation. Accurate VCV may be a useful alternative to PCV, as volume is guaranteed when lung compliance changes, and new strategies such as small volume/lung protective ventilation become possible in the operating room.