Level Of Integration Research Articles

The Influence of Hospital Physician Integration on Culture of Patient Safety.

Medical errors are responsible for a large number of deaths every year in the Unites States. Hospitals use various strategies including leadership, staffing, and structural changes to deal with this concerning issue. Hospital physician integration is a structural strategy to possibly improve patient safety. Using the conceptual lens of Donabedian's Structure Process Outcome model, this study aims to investigate how hospital physician integration affects organizational, management, and communication attributes of patient safety culture. A pooled cross sectional study design using the Hospital Survey on Patient Safety Culture, the American Hospital Association data, and Area Health Resource File was used to analyze the relationship between hospital physician integration and organizational and management patient safety culture attributes. The dataset comprised of hospital level data from 2021 and 2022 for patient safety culture and hospital characteristics and contained a final sample of 205 observations. The independent variable was levels of integration across five levels. Three attributes of safety culture were chosen-positive perceptions of communication openness, organizational learning, and hospital management support for patient safety. The control variables were organizational characteristics. Multivariable linear regression was used as the analytic method. Findings demonstrated a statistically significant correlation between higher level of hospital physician integration and positive perceptions of hospital management support for patient safety. There are 0.063 higher positive perceptions of hospital management support for patient safety for higher levels of integration compared with lower levels of integration (P < 0.05). Perceptions of communication openness and organizational learning did not demonstrate a statistically significant correlation with any level of hospital physician integration. Hospital physician integration and hospital management support for patient safety were moderately but significantly related. Hospital physician integration allows resources to become available for physician. As physicians take on management roles management of resources and eventually performance can improve, there is a need for future research in this area to examine if integration is a step in the right direction to overcome the challenges of patient safety and if investments in resources and training can be beneficial to safety culture.

Readiness of hospitality and tourism curricula for digital transformation

The digital transformation imperative requires hospitality and tourism firms to rapidly build and continuously upgrade the competitiveness of specific digital transformation and digital business capabilities. Using thematic and quantitative content analysis of online curricula artifacts from top-ranked universities globally, we investigate the extent to which these digital capabilities are integrated into hospitality and tourism management curricula, as well as the approaches to their integration. We add to the literature by providing empirical evidence of integration levels, by identifying various curricula integration approaches, and by discussing their integration strengths and weaknesses. Finally, we contribute to the industry's readiness for digital transformation.

Tumor-on-chip platforms for breast cancer continuum concept modeling.

Our previous article entitled "Proteomics and its applications in breast cancer", proposed a Breast Cancer Continuum Concept (BCCC), including a Breast Cancer Cell Continuum Concept as well as a Breast Cancer Proteomic Continuum Concept. Breast cancer-on-chip (BCoC), breast cancer liquid biopsy-on-chip (BCLBoC), and breast cancer metastasis-on-chip (BCMoC) models successfully recapitulate and reproduce in vitro the principal mechanisms and events involved in BCCC. Thus, BCoC, BCLBoC, and BCMoC platforms allow for multiple cell lines co-cultivation to reproduce BC hallmark features, recapitulating cell proliferation, cell-to-cell communication, BC cell-stromal crosstalk and stromal activation, effects of local microenvironmental conditions on BC progression, invasion/epithelial-mesenchymal transition (EMT)/migration, intravasation, dissemination through blood and lymphatic circulation, extravasation, distant tissues colonization, and immune escape of cancer cells. Moreover, tumor-on-chip platforms are used for studying the efficacy and toxicity of chemotherapeutic drugs/nano-drugs or nutraceuticals. Therefore, the aim of this review is to summarize and analyse the main bio-medical roles of on-chip platforms that can be used as powerful tools to study the metastatic cascade in BC. As future direction, integration of tumor-on-chip platforms and proteomics-based specific approaches can offer important cues about molecular profile of the metastatic cascade, alowing for novel biomarker discovery. Novel microfluidics-based platforms integrating specific proteomic landscape of human milk, urine, and saliva could be useful for early and non-invasive BC detection. Also, risk-on-chip models may improve BC risk assessment and prevention based on the identification of biomarkers of risk. Moreover, multi-organ-on-chip systems integrating patient-derived BC cells and patient-derived scaffolds have a great potential to study BC at integrative level, due to the systemic nature of BC, for personalized and precision medicine. We also emphasized the strengths and weaknesses of BCoC and BCMoC platforms.

Integration level within the European Union banking sector

Purpose What is the current level of integration of the retail and wholesale banking sectors in the European Union (EU) countries, and what are the main factors and challenges affecting it? What are the solutions to promote the integration and convergence of the retail banking sector in the European countries?. Design/methodology/approach Evaluated the level of integration of the banking sector, focusing on the EU banking context, retail banking especially. The paper will adopt a comprehensive and multidimensional approach, considering different criteria and indicators of integration, such as price, quantity and information, as well as different segments and dimensions of the EU banking sector, such as wholesale and retail, assets and liabilities, products, services, price indicators and institutions and markets. Findings It reveals that while significant integration has been realized in domains like the money market and wholesale banking, it is less pronounced in the retail banking and capital markets. Originality/value This paper is an original research. The entire study belongs to me.

The Influence of the Sherman STEM Teacher Scholars Program on Persistence in Science, Technology, Engineering, and Mathematics: A Mixed-Methods Study

This sequential explanatory mixed-methods study investigated the differences in persistence between students from the Sherman STEM Teacher Scholars Program (STEP), a STEM teacher scholarship and career preparation program, and STEM majors not in the program. Quantitative results indicated that STEP participants had higher levels of academic integration, women scored higher on persistence factors than men, and White students had a higher degree commitment than students of color. Qualitative findings indicated that STEP provided a family atmosphere and connected their coursework to their career aspirations. Women of color felt stereotyped by White classmates in STEM courses, which impacted their degree of commitment, and students of color in STEP relied on the program as a counterspace to racially insensitive STEM classrooms.

Ginsenoside Rb1 Alleviates DSS-Induced Ulcerative Colitis by Protecting the Intestinal Barrier Through the Signal Network of VDR, PPARγ and NF-κB.

Ginseng (Panax ginseng Meyer) is an herbal medicine used in traditional Chinese medicine (TCM), has the effects of treating colitis and other diseases. Ginsenoside Rb1 (GRb1), a major component of ginseng, modulates autoimmunity and metabolism. However, the mechanism underlying GRb1 treatment of ulcerative colitis (UC) has not yet been elucidated. UC is a refractory inflammatory bowel disease (IBD) with a high recurrence rate, and researches on new drugs for UC have been in the spotlight for a long time. Mice with DSS-induced UC were treated with GRb1 or 0.9% saline for 10 days. Colon tissue of UC mice was collected to detect the levels of intestinal inflammatory cytokines and integrity of the intestinal barrier. RNA-seq and network pharmacology were used to predict the therapeutic targets of GRb1 during UC treatment. GRb1 treatment alleviated intestinal inflammation and improved intestinal barrier dysfunction in UC mice. Specifically, GRb1 downregulated the levels of pro-inflammatory cytokines such as TNF-α and IL-6, while upregulating the level of the anti-inflammatory cytokine IL-10. Additionally, GRb1 treatment increased the levels of tight junction proteins including ZO-1, Occludin, and E-cadherin, which are crucial for maintaining intestinal barrier integrity. Further analyses using RNA-seq and network pharmacology suggested that these effects might involve the regulation of GRb1 in the signal transduction network of VDR, PPARγ, and NF-κB. The study demonstrated that GRb1 effectively alleviated UC by modulating intestinal inflammation and protecting the integrity of the intestinal barrier through the signal transduction network of VDR, PPARγ, and NF-κB.

Integrating Climate Change Adaptation, Disaster Risk Reduction, and Social Protection for Enhanced Resilience: Evidence from the Somali Region, Ethiopia

Integrating climate change adaptation, disaster risk reduction, and social protection is crucial for enhancing resilience in vulnerable communities. This study aims to assess the level of integration among these three approaches in the Somali Region, Ethiopia. A qualitative methodology, involving a meta-analysis of 122 projects and program documents was conducted to evaluate the integration levels of the approaches. Key informant interviews and focus group discussions were also used to gather qualitative insights from stakeholders. The findings reveal that the integration of the three approaches, in the form of adaptive social protection, is limited. While social protection and disaster risk reduction are combined more effectively, the inclusion of climate change adaptation remains insufficient. Duplication of activities is common in programs and projects, wasting resources. The study recommends implementing an adaptive social protection approach with clear institutional arrangements and stakeholder coordination to enhance resilience and resource efficiency.

Evolving trends and challenges in sustainable architectural design; a practice perspective

Architects play a crucial role in shaping sustainable built environments that balance utility and aesthetics without compromising ecological integrity. Hence embracing sustainability remains an urgent imperative as construction activities expand to meet Nigeria's development needs. This research examines how architects in Enugu Metropolis, Nigeria are assimilating principles of sustainability within their design practices against a transforming professional backdrop. The study utilized primary data targeting 126 registered architectural firms in the study area through a questionnaire survey and achieved 88.9 % response rate. Data were analyzed using JASP and Pearson product moment correlation. Results revealed high conceptual awareness of sustainability among architects, with 32.2 % consistently applying strategies like renewable energy systems in designs. Economic considerations and supportive regulations emerged as key assimilation motivators. However, uneven integration levels underline lingering barriers. While 40.6 % rated sustainability incorporation in education as very good, 13.5 % perceived it as moderate, indicating gaps in practical competencies. Statistical analysis (P-value = 0.001) showed a significant positive relationship between architects' awareness of sustainability concepts and their implementation of sustainable design practices. These findings highlight the need for strengthened educational programs, policy incentives, and industry collaborations to accelerate sustainable architecture adoption. Recommendations include updating curricula, mandating green ratings for public projects, incentivizing developers, and promoting interdisciplinary knowledge transfer. By addressing identified gaps, it implies that architects can lead the sustainability transition while meeting local built environment needs, ensuring a more climate-compatible and socially equitable habitat creation.

Risk Management in the Public Sector: A Comparative Analysis of Central Government Settings in France, Germany, and Italy

ABSTRACTIn recent years, public organizations have come under increasing pressure to implement comprehensive risk management (RM) systems that are based on international frameworks and standards. However, little is known about whether different countries have addressed this issue in their regulatory strategies and how they have done so. To address this gap, this study conducts a cross‐country analysis and introduces and applies an analytical framework to compare the different RM approaches adopted by the central governments of France, Germany, and Italy. This comparison sheds light on the regulatory landscape in the three largest countries in the European Union and reveals the diverse RM frameworks with varying focuses, drivers, designs, and levels of integration. Although each country has unique nuances in its approaches, commonality is the primary perception of risk as a threat. This stance, although understandable in the context of financial risks, calls for a shift toward viewing risk as an opportunity, thus promoting a balanced approach that goes beyond mere compliance.

The Role of Integration Associations in the Fight against Pandemics on the Example of the European Union and Eurasian Economic Union

INTRODUCTION. The academic value of this article lies in augmenting the scientific understanding of the role of integration unions in healthcare and the methods and means of combating pandemics and epidemics at an integration level. This is achieved by addressing the research objective: to identify the legal and institutional structures and mechanisms existing at the level of integration unions for combating pandemics and their consequences, and to assess their effectiveness. The research objectives are defined as follows: to examine the actions of integration unions in combating the pandemic from legal and material- economic perspectives; to determine the actual role of integration unions in combating pandemics and similar threats to public health for the further improvement of international cooperation and Eurasian integration; to evaluate the compliance of the actions of integration union institutions with their founding documents; and to develop ways to improve integrations in the field of health protection based on the experience gained.MATERIALS AND METHODS. The methodological basis of the research is grounded in the general philosophical method of dialectics. Special and specific scientific methods applied include: the comparative legal method (comparing the legal systems and regulations of different integration unions, and the various measures taken in response to the pandemic), the sociological method (examining the impact of pandemic conditions on society in different integration environments), and the axiological method (studying values as the foundation of integration unions, their reflection, and influence on making internationally significant decisions).RESEARCH RESULTS. In determining the effectiveness of the institutions, structures, and mechanisms of integration unions in ensuring epidemiological wellbeing, a significant role of integrations in counteracting pandemic and epidemiological threats to health has been identified. This is evidenced by the actions and measures taken by the EU and the EAEU during the recent COVID-19 pandemic. Aspects of cooperation between member countries (transport communication, coordination of sanitary measures, support of the economy and social sphere, information and experience exchange) and the institutions of these integration unions (European Commission, European Parliament, Eurasian Economic Commission) were dictated by their founding acts (TEU, TFEU, Treaty on the EAEU) and other documents.DISCUSSION AND CONCLUSIONS. During the crisis, not only challenges requiring solutions in ensuring well-being (balance of freedoms and restrictions, rational allocation of resources, balance of national and integration interests) emerged, but also prospects for the future development of integrations (NextGenerationEU Plan, the emergence of a Global Digital Health Certification Network). Judicial practice was formed (lawsuits by the European Commission, work of the EAEU Court). Conclusions highlight the need to increase the resilience and centralization of EU healthcare systems, prepare the budget for potential future threats, which serves as a useful experience for Eurasian integration, and the importance of deepening integration, reforming existing institutions, and establishing interstate dialogue for the EAEU. The crisis became a catalyst for the development of integrations, the cause of the emergence of new conflicts and contradictions, the solutions of which determined the direction of evolution in the future.

A METHOD FOR FORMING A TRUNCATED POSITIONAL CODE SYSTEM FOR TRANSFORMED VIDEO IMAGES

The article substantiates the requirements for the quality characteristics of video information services. It is shown that it is necessary to improve the quality of video information by the following indicators: time delays for video data delivery in terms of ensuring the required completeness; integrity of video information in accordance with the requirements of the application. The consequence of this fact is an imbalance between meeting the requirements for different groups of quality characteristics of video services. A set of measures is used to reduce the load on information and communication systems. One of the key ones is the use of compression technologies to reduce the bit volume. Therefore, the development of new coding technologies in terms of localising the balance between the level of video data compression and its integrity is an urgent scientific and applied problem. The article describes the main stages of creating a method for determining the informative and positional weight for a coding system in a truncated positional basis. For this purpose, a system of mathematical relations is developed to determine the number of admissible sequences. The scientific novelty is as follows. For the first time, a system of correlations has been created to determine the informative and positional weight of the components of the diagonal sequence of a transformant based on the combinatorial configurations. On the basis of experimental studies, it is shown that the developed method has advantages in terms of ensuring the level of video data integrity under conditions of a given compression rate.

ПРОБЛЕМЫ СОЦИАЛЬНОЙ ИНТЕГРАЦИИ ИНОСТРАННЫХ СТУДЕНТОВ В ВУЗАХ КАЗАХСТАНА

This work examines the problem of social integration of international students. The work analyzes scientific sources, as well as psychological and pedagogical literature, and assesses the level of social integration of students, which should be taken into account in the process of their communication and study. The definitions of "social adaptation" are disclosed in the article. The author conducts an anonymous survey using an online platform to identify the problems that foreign students face in the process of social adaptation, and draws conclusions about the factors that have an exact impact on the integration of students in domestic universities.The article notes the positive effect that co-education of foreign students with domestic students has on the development of the status of a higher educational institution, as well as on a deeper understanding by foreign students of the values of the environment in which they have immersed themselves. It should be noted that the author of the article emphasizes that the involvement of foreign students in the educational and educational process develops their personalities as full-fledged members of the society of the country in which they study at a higher educational institution.

Data Quality Based Intelligent Instrument Selection with Security Integration

We propose a novel Data Quality with Security (DQS) integrated instrumentation selection approach that facilitates aggregation of multi-modal data from heterogeneous sources. As our major contribution, we develop a framework that incorporates multiple levels of integration in finding the best DQS-based instrument selection: data fusion from multi-modal sensors embedded into heterogeneous platforms, using multiple quality and security metrics and knowledge integration. Our design addresses the security aspect in the instrumentation design, which is commonly overlooked in real applications, by aggregating it with other metrics into an integral DQS calculus. We develop DQS calculus that formalizes the problem of finding the optimal DQS value. We then propose a Genetic Algorithm–based solution to find an optimal set of sensors in terms of the DQS they provide, while maintaining the level of platform security desirable by the user. We show that our proposed algorithm demonstrates optimal real-time performance in multi-platform instrument selection. To facilitate the framework application by the instrumentation designers and users, we develop and make available multiple Android applications.

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers. While only minimum disclosure requirements are defined, principle‐based guidelines have suggested that companies contextualize risk disclosure by linking it to BM information. Hence, this study investigates the level of integration of BM reporting and risk reporting, and the consequences of such an integration on market values. This research analyzes the annual reports of a sample of UK‐listed companies over four years. Risk disclosure indexes are developed to capture the quality and integration of risk information, and value‐relevance analyses are carried out to investigate the impact of risk reporting on market values. The analyses indicate that narrative risk information is value relevant only when integrated with BM reporting. Additional analyses show that risk information is associated with reduced information asymmetry but only when disclosed risk factors are related to BM information. Hence, BM disclosure can serve as a filter to identify and interpret the most relevant company's risks. The results are valuable to various stakeholders, including academics, standard setters, and professional bodies. The study's policy implications suggest the need to develop guidelines clarifying the definitions of BM and risk and ways to integrate the narrative information, in light of recent regulatory developments in the EU.

Calibrating Ukraine’s Growth Model: How Can Ukraine Emulate Poland’s Growth?

This study provides a comparative analysis of the economic growth paths of Ukraine and Poland from a growth‑model perspective and determines how to calibrate Ukraine’s growth model to converge with Poland’s booming economy. The methodology comprises an approach to operationalizing growth models for GDP growth decomposition into “import‑adjusted” demand components, drawing on national input‑output data from 2000 to 2019. I found that from 2000 to 2003, both European economies relied on a combination of exports and domestic consumption. Expanded trade integration and an FDI boost after Poland joined the EU in 2004 spurred the Polish growth model’s shift to a distinctively export‑led, FDI‑driven strategy with accelerated GDP growth rates. In Ukraine, in the wake of the great financial crisis, I identified a transition to a consumption‑led growth model that, along with a declining investment component of aggregate demand, led to fading growth rates. An analysis of sectoral contributions to GDP growth revealed that avoiding deindustrialization in Poland underpinned the country’s export‑led strategy, unlike Ukraine, which underwent a key sectoral shift from manufacturing to a commodities‑based orientation after 2008. Both these economies demonstrated a high level of integration into global value chains, focusing on labor‑intensive manufacturing and services, but Poland has outperformed Ukraine in terms of share of high value‑added exports, which increased after EU accession. Following the Polish pattern, I propose that Ukraine’s growth model should activate the FDI driver of economic growth, upgrading the export structure and moving up value chains to unlock the country’s growth opportunities. The study represents the first comparison of Ukraine’s and Poland’s economic growth paths that traces the changes in dominant final demand components and macro‑sectors in the two countries’ economic growth profiles. This paper contributes to the comparative political economy literature on the growth models of peripheral economies, providing insights that can inform policies for growth model transformation.

Public City as Network of Networks: A Toolkit for Healthy Neighbourhoods

The distinction between the current urban crisis and that which emerged in the latter half of the last century lies in the rise of environmental concerns linked to the climate crisis, which compound the existing socioeconomic issues. The “new urban question”, in its intersectional sense, necessitates high levels of integration, interdisciplinarity, interscalarity, and iterativity to recompose the physical and socioeconomic components of change. In this regard, the proposed contribution aims to develop a transferable methodology to guide urban regeneration actions that are sustainable from a socio-economic and environmental perspective, capable of leading to the creation of “Healthy Neighbourhoods”. This objective is pursued by the authors through the definition of a toolkit of design parameters to assess the improvement of an urban area before and after the regeneration intervention. Indeed, each proposed parameter affects one or more of the ten indicators used to evaluate the health of a neighbourhood. The proposed methodology will later be tested, in subsequent phases of the research, on the case study of Pietralata (Rome, Italy).

공공기관 상임감사와 감사조직의 특성이 청렴 수준 평가에 미치는 영향

The government has been evaluating the overall integrity levels of public institutions to promote and support anti-corruption efforts at all levels, including improving vulnerable areas and spreading integrity awareness and culture. However, despite these integrity assessments, recent corruption cases in public institutions have become a social issue, and the appointment of unprofessional executive auditors continues to be controversial regardless of the administration. The primary objective of this study is to analyze the impact of the characteristics of executive auditors and audit office organizations in public institutions on the results of integrity assessments. To this end, a panel data set was constructed using the integrity evaluation results from the Anti-Corruption and Civil Rights Commission and the performance reports of executive auditors in public institutions from 2019 to 2023. An ordered probit model was employed to empirically analyze the impact of the characteristics of executive auditors and audit office organizations on the integrity evaluation results. The analysis results showed that the personal characteristics of the executive auditor, such as experience, age, and education, did not have a statistically significant impact on the integrity evaluation results. On the other hand, among the characteristics variables of the audit organization, it was found that the higher the budget ratio of the audit office to the total budget of the institution and the larger the number of staff in the audit office, the more likely the institution is to receive a higher comprehensive integrity grade. Additionally, while the professionalism of the executive auditor and the audit department did not affect integrity, high ethics and independence had a positive impact on integrity. In other words, it was estimated that the budget ratio of the audit office to the total budget of the institution, the number of staff in the audit office, and the ethics and independence of the audit department have a more important impact on integrity than the personal characteristics of the executive auditor.

Selected applications of satellite technologies in rail transport

Global Navigation Satellite Systems (GNSS) are increasingly being used in various modes of transport, including rail transport. When this technology is applied to railway traffic control, it is essential to ensure a high level of safety and reliability. The approval of a railway traffic control system requires a safety analysis, which includes hazard analysis and risk analysis. This also includes GNSS-based solutions in terms of their compliance with safety integrity requirements, i.e. THR (Tolerable Hazard Rate) and SIL (Safety Integrity Level) parameters, as defined in normative documents. In the case of railway traffic control systems, the level of dependability of the determined train position, referred to as position integrity, is very important in ensuring safety. Position integrity is affected by many factors, including: errors due to SIS (Signal-In-Space) propagation, multipath errors, signal interference or GNSS receiver errors. In order to improve position integrity, among other things, new data processing methods can be used to improve the accuracy and reliability of measurements. The paper presents the concept of satellite signal processing for precise determination of the position of objects in selected railway systems. The Kalman filter based model of satellite signal filtration and its selected applications, which were tested in the real condition, was presented. The application of Kalman filtration indicated in the paper is a universal method that improves the estimated measurement parameters and can be used in many applications of satellite systems for railway tasks. The applicability of satellite systems to automatic train operation, defect positioning in automatic and manual flaw detection tests, determining track spatial orientation and train integrity control have been considered. The conducted tests confirmed the correctness of the adopted concept and the model of satellite signals filtration developed for this purpose. According to the authors, the described methods can also be used in many other tasks related to rail transport.

Balancing plant safety and efficiency through innovative engineering practices in oil and gas operations

In the oil and gas industry, balancing plant safety with operational efficiency is a critical challenge that requires innovative engineering practices. This paper explores how advanced engineering techniques can enhance both safety and efficiency in oil and gas operations. By integrating cutting-edge technologies and methodologies, companies can achieve a harmonious balance between protecting personnel, equipment, and the environment, while also optimizing productivity and resource utilization. Key innovative engineering practices discussed include the implementation of real-time monitoring systems and predictive analytics to enhance safety and operational efficiency. Real-time monitoring, powered by Internet of Things (IoT) sensors, allows for continuous tracking of plant conditions, detecting anomalies before they escalate into significant issues. Predictive analytics, utilizing machine learning algorithms, further aids in forecasting potential failures and scheduling maintenance proactively, thereby minimizing downtime and operational disruptions. The paper also examines the role of risk-based approaches and safety management systems in improving plant safety. Techniques such as quantitative risk assessment (QRA) and safety integrity level (SIL) analysis are pivotal in identifying potential hazards and designing mitigation strategies. These practices ensure that safety measures are proportionate to the actual risk, avoiding over-engineering while addressing critical safety concerns. Moreover, the integration of automation and digital twin technology is discussed as a means to enhance both safety and efficiency. Automation reduces human error and improves precision in operations, while digital twins provide a virtual replica of physical assets, enabling simulation and optimization of plant operations in a risk-free environment. Case studies illustrate successful implementations of these practices, highlighting their impact on reducing incidents and improving operational performance. The paper concludes by emphasizing the need for ongoing innovation and collaboration between engineers, safety experts, and operational managers to continuously advance safety standards and operational efficiency in oil and gas operations.

Integrity as a Moderator of the Influence of the Internal Control System on Accounting Fraud

Organizations in the financial sector, like the Village Credit Institution (LPD) in Bali, are highly prone to accounting fraud. Despite their importance, fraudulent actions by LPD managers are still common. To reduce fraud, an effective internal control system is essential. Motivated by inconsistent results in previous studies, this research introduces individual integrity as a moderating variable. The study focuses on LPDs in Badung Regency, using purposive sampling to select participants based on specific criteria. The criteria used as the basis for selecting sample members in this study were LPDs with healthy and fairly healthy categories, totaling 71 LPDs. Meanwhile, the respondents to the study in each LPD were the Head of LPD, LPD Treasurer and Credit Division, while the number of respondents was 213 research respondents. The data analysis technique in this study uses the structural equation modeling (SEM) method based on partial least square (PLS). The statistical test results obtained the results that the internal control system variable has a significant negative effect on the tendency of accounting fraud. While the individual integrity level variable strengthens the influence of the internal control system on the tendency of accounting fraud.