Lateral Impulse Control System
From Star Trek : Freedom's Wiki
The Lateral Impulse Control System is a component in a starship's Warp Core that assists in regulating the flow of Electro-plasma from the Plasma Flow Regulator. (DS9: "Valiant")
It is suspected that the LICS does this by adjusting the plasma harmonics as they enter into the ship's EPS system. It is suspected that there are at least two LICS, one each portside and starboard.
The name would suggest that this is in some way connected with the impulse engines, however the conterxt in which it was used leaves no reason to believe that this component is in any way tied into the Impulse Engines.
The exact location and function of this component is merely speculative, as it is only mentioned by name on screen.